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。 &\Amn?Iq
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acceptance 承兌 /IsS;0K%L
account 賬戶 pZeE61c/
accountant 會計員
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accounting 會計 . Z%{'CC
accounting system 會計制度 L =8rH5
accounts payable 應付賬款 A*um{E+
accounts receivable 應收賬款 AGbhJ=tB
accumulated profits 累積利益 LU9A#
adjusting entry ?#123;整記錄 #b~JDO(
adjustment ?#123;整 fXc m|U,ho
administration expense 管理費用 d$
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advances 預付 R~ZFy0
advertising expense 廣告費 PP!SK2u"L
agency 代理 1n@8Kv
agent 代理人 =J ym%m
agreement 契約 nH<eR)0
allotments 分配數 )LyojwY_g
allowance 津貼 ~}+Hgi
amalgamation 合併 zF`c8Tsx])
amortization 攤銷 ?|39u{
amortized cost 應攤成本 Ebd
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annuities 年金 }6@pJG
applied cost 已分配成本 u07pq4Ly
applied expense 已分配費用 X#e1KZ
applied manufacturing expense 己分配製造費用 |JVk&8
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apportioned charge 攤派費用 D)d~3`=#
appreciation 漲價 /jRRf"B
article of association 公司章程 IhA* "
assessment 課稅 ;]pJj6J&v
assets 資產 ~SnSEhE
attorney fee 律師費 9F*+YG!
audit 審計 |P%DkM*X
auditor 審計員 3l#IPRn9AO
average 平均數 dS<C@(
average cost 平均成本 uNHF'?X
bad debt 壞賬 1+U
balance 餘額 YxP@!U9dE,
balance sheet 資產負債表 l'TWkQ-
bank account 銀行賬戶 ruazOmnn~
bank balance 銀行結存
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bank charge 銀行手續費 A$a1(8H
bank deposit 銀行存款 rhb@FE)Mc
bank discount 銀行貼現 7IjQi=#:
bank draft 銀行匯票 &Y^WP?HS
bank loan 銀行借款 lj?v4$
bank overdraft 銀行透支 `IY/9'vT
bankers acceptance 銀行承兌 KFFSv{m[
bankruptcy 破產 Y14W?|KOB
bearer 持票人 :P(K2q3
beneficiary 受益人 p
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bequest 遺產 eR3$i)5
bill 票據 MKWyP+6`
bill of exchange 匯票 |H!9f
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bill of lading 提單 1 %,a =,v
bills discounted 貼現票據 txPIG
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bills payable 應付票據 -P]sRl3O;
bills receivable 應收票據 .({smN,B
board of directors 董事會 91xB9k1zO
bonds 債券 xQp|;oW;z
bonus 紅利 E_bO9nRHV
book value 賬面價值 }ga@/>Sl&
bookkeeper 簿記員 [l8jRT=R
bookkeeping 簿記 izx#3u$P
branch office general ledger 支店往來賬戶 ;JRs?1<='
broker 經紀人 w-0mzk"
brought down 接前 Vb'7>
brought forward 接上頁 eVM/uDD
budget 預算 Jzp#bgq}|
by-product 副產品 6}KZp~s
by-product sales 副產品銷售 P8
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capital 股本 L^{|uP15N
capital income 資本收益 '_$uW&{NI
capital outlay 資本支出 tyDM'|p
capital stock 股本 -k7X:!>QHC
capital stock certificate 股票 j8sH#b7Z
carried down 移後 +|ycvHd
carried forward 移下頁 edK|NOOZ
cash 現金 q]\g,a
cash account 現金賬戶 E=#0I]v[
cash in bank 存銀行現金 2^^=iU=!<|
cash on delivery 交貨收款 A2nqf^b{#
cash on hand 庫存現金 0]jA<vLR
cash payment 現金支付 tu5*Qp\
cash purchase 現購 m{7(PHpw
cash sale 現沽 }YHX-e<Yx]
cashier 出?#123;員 i}~SDY
cashiers check 本票 ~D |5u\D-
certificate of deposit 存款單折 A|@_}h"WG
certificate of indebtedness 借據 O/!bG~\Y
certified check 保付支票 :Pv*,qHE
certified public accountant 會計師 c-Pw]Ju
charges 費用 \{EpduwZ
charge for remittances 匯水手續費 o,P.&m{?
charter 營業執照 W
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chartered accountant 會計師 %/rMg"f:
chattles 動產
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check 支票 Glpe/At
che stub 支票存根 A3ZY~s#Iv
closed account 己結清賬戶 HyR!O>
closing 結算 Hp(D);0+)
closing entries 結賬紀錄 x1BobhU~Zl
closing stock 期末存貨 s-S}i{Z!
closing the book 結賬 ?Q72 ;/$
columnar journal 多欄日記賬 W\L`5C
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combination 聯合 8Y#\xzod
commission 佣金 G!XIc>F*
commodity 商品 1=]kWp`i
common stock 普通股 dqX;#H}h
company 公司 >G 'SbQ8
compensation 賠償 ]K*8O<
compound interest 複利 SnYLdwgl
consignee 承銷人 L-9~uM3@\
consignment 寄銷 raQ7.7
consignor 寄銷人 M1%Dg'}G
consolidated balance sheet 合併資產負債表 ?}B:
consolidated profit and loss account 合併損益表 -!8(bjlJ&
consolidation 合併 g(|6~}|o+
construction cost 營建成本 8x[YZ@iM-
construction revenue 營建收入 2z@\R@F
contract 合同 @+
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control account 統制賬戶 ILic.@st
copyright 版權 x{&w?ng
corporation 公司 wWXD\{Hk
cost 成本 MJ\ eh>v&
cost accounting 成本會計 ,Hgc-7g@Y
cost of labour 勞工成本 GT J{h
cost of production 生產成本 W@2vjz
cost of manufacture 製造成本 NOS>8sy
cost of sales 銷貨成本 U #~;)fZ
cost price 成本價格 )}L??|#
credit 貸方 uZi.H
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credit note 收款通知單 lW 81q2n
creditor 債權人 8_!.!Kde |
crossed check 橫線支票 q-Qxbg[>e
current account 往來活期賬戶 :h1pBEiH
current asset 流動資產 99EXo+g
current liability 流動負債 v~/~@jv
current profit and loss 本期損益 K]xa/G(
debit 借方 cc44R|Kr$$
debt 債務 9RwawTM
debtor 債務人 >5
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deed 契據 wdvLx
deferred assets 遞延資產 wJlX4cT4YV
deferred liabilities 遞延負債 1J?dK|% b
delivery 交貨 g`>og^7g
delivery expense 送貨費 &Z^l=YH,
delivery order 出貨單 "<i SZ
demand draft 即期匯票 y3<Y?M4
demand note 即期票據 HWm#t./
demurrage charge 延期費 x|KWyfOS
deposit 存款 )J(q49
deposit slip 存款單 Xes|[ *Y!V
depreciation 折舊 ]P[%Mhg^
direct cost 直接成本 ?tg
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direct labour 直接人工 *{o UWt
director 董事 -]:GL>b
discount 折扣 A%\tiZe
discount on purchase 進貨折扣 j!z-)p8hy
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