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。 $2;YJjz(
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acceptance 承兌 Jc{zi^)(EN
account 賬戶 d*q_DV
accountant 會計員 k`\DC\0RG
accounting 會計 :hxfd b-
accounting system 會計制度
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accounts payable 應付賬款 IGv>0LOd@
accounts receivable 應收賬款 ?
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accumulated profits 累積利益 (CuaBHR
adjusting entry ?#123;整記錄 m;Sw`nw?
adjustment ?#123;整 o Q{gh$6*
administration expense 管理費用 VZ_4B *D
advances 預付 Q#:,s8TW[
advertising expense 廣告費 XPWK"t01
agency 代理 eDTEy;^o
agent 代理人 FA4bv9:hi
agreement 契約 <7^_M*F9
allotments 分配數 ,YH^j
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allowance 津貼 sVh!5fby&
amalgamation 合併 ,JV
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amortization 攤銷 C(W?)6?
amortized cost 應攤成本 N'2u`br4KP
annuities 年金 tYmWze.j
applied cost 已分配成本 OmKT}D~ 4
applied expense 已分配費用 ~rn82an@G
applied manufacturing expense 己分配製造費用 L & PhABZ
apportioned charge 攤派費用 if^\Gs$
appreciation 漲價 /i^b;?/1
article of association 公司章程 CXA)Zl5#
assessment 課稅 TS=p8@w}
assets 資產 m"+9[d_u
attorney fee 律師費
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audit 審計 $:mCyP<y
auditor 審計員 `<\AnhNW]I
average 平均數 .F
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average cost 平均成本 v\\Z[,dK
bad debt 壞賬 ,h> 0k`J:a
balance 餘額 5F
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balance sheet 資產負債表 ;Iv)J|*
bank account 銀行賬戶 K mL
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bank balance 銀行結存 JNX7]j\
bank charge 銀行手續費 8 kd
bank deposit 銀行存款 9>%f99n
bank discount 銀行貼現 s "*Cb*
bank draft 銀行匯票 W W==
bank loan 銀行借款 K*CO%:,-
bank overdraft 銀行透支 ^5"s3Qn
bankers acceptance 銀行承兌 5QMu=/
bankruptcy 破產 w
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bearer 持票人 A")B<BK
beneficiary 受益人 tr/S*0$
bequest 遺產 H!oP!rzEo
bill 票據 X}Fc0Oo
bill of exchange 匯票 )v
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bill of lading 提單 =b !f
bills discounted 貼現票據 ^*}L
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bills payable 應付票據 :K2N7?shA
bills receivable 應收票據 n*bbmG1
board of directors 董事會 *^" 4 )
bonds 債券 .c~;/@{
bonus 紅利 X3RpJ#m"'
book value 賬面價值 htMpL
bookkeeper 簿記員 =%$ _)=}J
bookkeeping 簿記 xN2{Vi{ad
branch office general ledger 支店往來賬戶 3go
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broker 經紀人 +2C:]
brought down 接前 nm\n\j~
brought forward 接上頁 #7gOtP#{
budget 預算 `iQyKZS/+
by-product 副產品 JUwP<C[
by-product sales 副產品銷售 0)9GkHVu(
capital 股本 QD /| zi
capital income 資本收益 cWh Aj>?_Q
capital outlay 資本支出 BflF*-s ^
capital stock 股本 "L{;=-e
capital stock certificate 股票 Ak>RLD25_
carried down 移後 ##R]$-<4dQ
carried forward 移下頁 :
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cash 現金 L>pP3[~DV
cash account 現金賬戶 jC;XY !d6
cash in bank 存銀行現金 f+L )x
cash on delivery 交貨收款 m,)Re8W-
cash on hand 庫存現金 #T
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cash payment 現金支付 F"a,[i,[W
cash purchase 現購 W&Fa
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cash sale 現沽 M#
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cashier 出?#123;員 Wq"pKI#x
cashiers check 本票 5#WZXhlc}
certificate of deposit 存款單折 r1F5&?{q
certificate of indebtedness 借據 8kO|t!?:U
certified check 保付支票 C5;"mo-
certified public accountant 會計師 SM0=
charges 費用 =\oNu&Q^
charge for remittances 匯水手續費 _0Wdm*
charter 營業執照 xa!@$w=U&
chartered accountant 會計師 7J0PO}N
chattles 動產 gsT%_2>CL
check 支票 6=|Q>[K
che stub 支票存根 9)H~I/
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closed account 己結清賬戶 bpKb<c
closing 結算 sowkxw.^Q
closing entries 結賬紀錄 )RA7Y}e|m
closing stock 期末存貨 J*$ !^\s
closing the book 結賬 F+c*v#T
columnar journal 多欄日記賬 Vf O0 z5&
combination 聯合 aD%")eP%&
commission 佣金 }ZR
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commodity 商品 gqGl>=.m
common stock 普通股 shP,-Vs#
company 公司 MF%9
compensation 賠償 kO/dZ%vj
compound interest 複利 'nW:2(J
consignee 承銷人 ii{5z;I]
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consignment 寄銷 cAIS?]1
consignor 寄銷人 YzEa?F*$
consolidated balance sheet 合併資產負債表 l_QpPo!a
consolidated profit and loss account 合併損益表 FnL~8otPF'
consolidation 合併 6VCw>x
construction cost 營建成本 <qv:7@
construction revenue 營建收入 /Xn I>
contract 合同 //|9J(B]
control account 統制賬戶 vW YN?"
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copyright 版權 Sh{odrMj*
corporation 公司 B#sc!eLmU&
cost 成本 H:p(C?tk{
cost accounting 成本會計 Etn]e;z4
cost of labour 勞工成本 .XYSO
cost of production 生產成本 /5zzzaj{
cost of manufacture 製造成本 /:C"n|P7Z
cost of sales 銷貨成本 }2JSa8
cost price 成本價格 [(UQQa=+
credit 貸方 a Se.]_
credit note 收款通知單 oX!s u
creditor 債權人
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crossed check 橫線支票 @HaWd3
current account 往來活期賬戶 [wIyW/+
current asset 流動資產 GawLQst[+
current liability 流動負債 saYn\o"m
current profit and loss 本期損益 &W|'rA'r
debit 借方 .6
debt 債務 *
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debtor 債務人 pE15[fJ`
deed 契據 1!BV]&,[
deferred assets 遞延資產 $]Y' [pE@
deferred liabilities 遞延負債 2lXsD;[
delivery 交貨 $mp7IZE|
delivery expense 送貨費 ib uA~\5
delivery order 出貨單 A5
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demand draft 即期匯票 lzl4pnj
demand note 即期票據 d p_J*8
demurrage charge 延期費 5M*q{k
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deposit 存款 ]Jv Z:'g}
deposit slip 存款單 kZf
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depreciation 折舊 'Y>!xm
direct cost 直接成本 y 0M&Bh
direct labour 直接人工
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director 董事 9$S2:2(G
discount 折扣 ~5]AXi'e~
discount on purchase 進貨折扣 @WFjM
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