2011年注册会计师考试常见英语单词辅导(三),consolidated profit and loss account 合併損益表。 G"U9E5O
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acceptance 承兌 ;F!5%}OcL%
account 賬戶 &5spTMw8
accountant 會計員 st3l2Q
accounting 會計 )=Z>#iH1
accounting system 會計制度 gk[aM~p
accounts payable 應付賬款 (vPN5F
accounts receivable 應收賬款 \y)rt )
accumulated profits 累積利益 '4Ixqb+
adjusting entry ?#123;整記錄 RLynEV;]
adjustment ?#123;整 }=UHbU.n~!
administration expense 管理費用 6]_pIf
advances 預付 H*QIB_
advertising expense 廣告費 .TMs bZ|j
agency 代理 m!4ndO;0vh
agent 代理人 )}]g]
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agreement 契約 DiScFx|rE
allotments 分配數 EXwo,?I
allowance 津貼 " 4K(jXq|
amalgamation 合併 Lh"<XYY
amortization 攤銷 |`Ntv}
amortized cost 應攤成本 Z!#!Gu*V
annuities 年金 m
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applied cost 已分配成本 i]y<|W)Q3
applied expense 已分配費用 :q7Wy&ow
applied manufacturing expense 己分配製造費用 I^]2K0+x x
apportioned charge 攤派費用 axRV:w;E<
appreciation 漲價 ZrxD`1L
article of association 公司章程 _AYK435>N
assessment 課稅 P
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assets 資產 ;|5F[
attorney fee 律師費 +L|?~p`V
audit 審計 G<8/F<m/
auditor 審計員 Gg3,:A_ w
average 平均數 }[};IqVaK
average cost 平均成本 !/*\}\'4
bad debt 壞賬 E7 Ul;d
balance 餘額 } FlT%>Gw
balance sheet 資產負債表 [0[i5'K:
bank account 銀行賬戶 #m<nAR
bank balance 銀行結存 u+e{Mim
bank charge 銀行手續費 y8Z_Itlf
bank deposit 銀行存款 5 +YH.4R
bank discount 銀行貼現 ;Ax
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bank draft 銀行匯票 '!cCMTj
bank loan 銀行借款 |&nS|2.'
bank overdraft 銀行透支 E`0
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bankers acceptance 銀行承兌 9:[ 9v
bankruptcy 破產 Nk
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bearer 持票人 3{^9]7UC
beneficiary 受益人 #7$
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bequest 遺產 4qbBc1,7y
bill 票據 :&rt)/I
bill of exchange 匯票 :WS@=sZN
bill of lading 提單 m6K}|j
bills discounted 貼現票據 Bz-c$me1
bills payable 應付票據 F>6|3bOR
bills receivable 應收票據 x0D*U?A
board of directors 董事會 VUGmi]qd
bonds 債券 $}q23
bonus 紅利 f#"J]p
book value 賬面價值 T|op$ s|
bookkeeper 簿記員 x8\?}UnB
bookkeeping 簿記 d-ZJL6-
branch office general ledger 支店往來賬戶 #PW9:_BE
broker 經紀人 FP`b>E qOH
brought down 接前 e/&{v8Hmb
brought forward 接上頁 e8!5I,I
budget 預算 =tn)}Y.<e
by-product 副產品 r:'.nhe
by-product sales 副產品銷售 ,vawzq[oSy
capital 股本 k[YS8g-Q
capital income 資本收益 KVaiugQ
capital outlay 資本支出 =.U[$~3q%
capital stock 股本 Zw9FJ/Zn@
capital stock certificate 股票 8)3*6+D
carried down 移後 `pS9_NYZ}
carried forward 移下頁 rmm0/+jY
cash 現金 7wqK>Y1a
cash account 現金賬戶 9(7-{,c
cash in bank 存銀行現金 JPUW6e07o
cash on delivery 交貨收款 D&
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cash on hand 庫存現金 e4_rC'=
cash payment 現金支付 .},'~NM]
cash purchase 現購 'n]w"]|
cash sale 現沽 rJTa
cashier 出?#123;員 `r':by0M
cashiers check 本票 /NFj(+&g+
certificate of deposit 存款單折 ZzpUUH/r
certificate of indebtedness 借據 70nqD>M4
certified check 保付支票 u@M,qo`
certified public accountant 會計師 0<@KG8@hI;
charges 費用
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charge for remittances 匯水手續費 "|
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charter 營業執照 EGS)b
chartered accountant 會計師 (OL4Ex' ]
chattles 動產 Bahm]2
check 支票 ,V m
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che stub 支票存根 ]^7@}Ce_
closed account 己結清賬戶 9>/4W.
closing 結算 `25yE/
closing entries 結賬紀錄 N!=v4f
closing stock 期末存貨 ]|ag
closing the book 結賬
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columnar journal 多欄日記賬 WDD%Q8ejV&
combination 聯合 2- h{N
commission 佣金
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commodity 商品 >\#*P'y`d
common stock 普通股 "m8^zg hL
company 公司 CwzZ8.o$i
compensation 賠償 :\c ^*K(9
compound interest 複利 LA5(sp@O
consignee 承銷人 #q$HQ&k
consignment 寄銷 ()?(I?II
consignor 寄銷人 4l'fCZhA}
consolidated balance sheet 合併資產負債表 f~R(D0@
consolidated profit and loss account 合併損益表 tSUEZ62EY
consolidation 合併 ^
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construction cost 營建成本 ueWEc^_>
construction revenue 營建收入 |aS.a&vwR
contract 合同 U9 s&
control account 統制賬戶 xm~`7~nFR
copyright 版權 @b%=H/5\
corporation 公司 /C:gKy4
cost 成本 T3<4B!UB&
cost accounting 成本會計 7xlkZF
cost of labour 勞工成本 ;ef}}K
cost of production 生產成本 my1@41
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cost of manufacture 製造成本 ET*SB
cost of sales 銷貨成本 )2o?#8J
cost price 成本價格 gz9j&W.
credit 貸方 !9e=_mY
credit note 收款通知單 R) h#Vc(
creditor 債權人 Dm
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crossed check 橫線支票 C.-,^+t;g
current account 往來活期賬戶 EME|k{W
current asset 流動資產 ebhXak[w
current liability 流動負債 Bkc
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current profit and loss 本期損益 N>`Aw^ _@&
debit 借方 9W5lSX
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debt 債務 ,ZNq,$j
debtor 債務人 t=iIY`Md%
deed 契據 vA{-{Q
deferred assets 遞延資產
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deferred liabilities 遞延負債 :3Ox~o
delivery 交貨 $a]`nLUa
delivery expense 送貨費 ;$|nrwhy
delivery order 出貨單 PC8Q"O
demand draft 即期匯票 9TC,!0U{_.
demand note 即期票據 U7F!Z(
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demurrage charge 延期費 tcI*a>
deposit 存款 Btn?N
deposit slip 存款單 bAqA1y3=
depreciation 折舊 iYoMO["X
direct cost 直接成本 &p@O_0nF
direct labour 直接人工 b8UO,fY q
director 董事 Ld~/u]K%V
discount 折扣 g3y~bf
discount on purchase 進貨折扣 TD0
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