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。 LurBqr
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acceptance 承兌 MBXumc_g
account 賬戶 E7oL{gU
accountant 會計員 Sk
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accounting 會計 ui YZk3
accounting system 會計制度 e<9IwS!/
accounts payable 應付賬款 )@\= pE.H
accounts receivable 應收賬款 gG~UsA
accumulated profits 累積利益 C:l
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adjusting entry ?#123;整記錄 wb.47S8
adjustment ?#123;整 ISa2|v;M
administration expense 管理費用
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advances 預付 j5G8IP_Wx
advertising expense 廣告費 F^3Q0KsT
agency 代理 _CciU.1k&,
agent 代理人 _rY,=h{+
agreement 契約 vv"
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allotments 分配數 *s S7^OZ*
allowance 津貼 yWsNG;>
amalgamation 合併 j1Q G-Rs&
amortization 攤銷 yFH)PQ_
amortized cost 應攤成本 qOV#$dkY
annuities 年金 sZFjkfak
applied cost 已分配成本 5yuj}/PZ
applied expense 已分配費用 hcWkAR
applied manufacturing expense 己分配製造費用 lBgf
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apportioned charge 攤派費用 #
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appreciation 漲價 Vqb4
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article of association 公司章程 MU<Y,4/k
assessment 課稅 @'/\O-
assets 資產 b{b2L.
attorney fee 律師費 7Xw;TA
audit 審計 (w-z~#<
auditor 審計員 S c_*L<$
average 平均數 zVd2kuI&?
average cost 平均成本 5 nkx8JJ
bad debt 壞賬 imZi7o
balance 餘額 =^|^"b
balance sheet 資產負債表 '0p 5|[ZD
bank account 銀行賬戶 :0Rd )*k,v
bank balance 銀行結存 xw&[ 9}Y
bank charge 銀行手續費 wbyY?tH
bank deposit 銀行存款 +=)<
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bank discount 銀行貼現 C;1A$]bk
bank draft 銀行匯票 M-e!F+d{od
bank loan 銀行借款 &<_*yl p
bank overdraft 銀行透支 3qXOsa7
bankers acceptance 銀行承兌
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bankruptcy 破產 sbjAZzrX2i
bearer 持票人 \A6MVMF8
beneficiary 受益人 ~>VEg3#F
bequest 遺產 Q&opnvN
bill 票據 \ExM.T
bill of exchange 匯票 {Uz@`QO3
bill of lading 提單 j
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bills discounted 貼現票據 ra0:Lg'
bills payable 應付票據 &BY%<h0c
bills receivable 應收票據 rr>QG<i;G
board of directors 董事會 o8-BTq8
bonds 債券 r/$+'~apTk
bonus 紅利 .0:BgM
book value 賬面價值 h3Nwxj~E
bookkeeper 簿記員 @{iws@.
bookkeeping 簿記 zH0%;
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branch office general ledger 支店往來賬戶 yM}}mypS
broker 經紀人 y<W?hE[
brought down 接前 X,C&nqVFm8
brought forward 接上頁 o]t6u .L
budget 預算 J*o :RnB
by-product 副產品 DJ_,1F
by-product sales 副產品銷售 l"5$6h
capital 股本 `KqMcAW
capital income 資本收益 :9Zu&t
capital outlay 資本支出 5+vCuVZ
capital stock 股本 \V
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capital stock certificate 股票
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carried down 移後 >6*"g{/
carried forward 移下頁 *Z>Yv37P
cash 現金 1+~JGY#
cash account 現金賬戶 |s-q+q{|
cash in bank 存銀行現金 }S<2({GI
cash on delivery 交貨收款 |R8=yO%(
cash on hand 庫存現金 hb9e6Cc
cash payment 現金支付 VUC
cash purchase 現購 l=8)_z;~D
cash sale 現沽 "u~l+aW0
cashier 出?#123;員 ]sjYxe
cashiers check 本票 %Koc^
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certificate of deposit 存款單折 7}OzTup
certificate of indebtedness 借據 M>D 3NY[,
certified check 保付支票 {_0Efc=7
certified public accountant 會計師 w$n
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charges 費用 \HLI
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charge for remittances 匯水手續費 SlB,?R2
charter 營業執照 ;ZHKTOoK
chartered accountant 會計師 EAn}8#r'(8
chattles 動產 /d=i0E3
check 支票 b Gq0k&
che stub 支票存根 `au('
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closed account 己結清賬戶 X&o!xV -+
closing 結算 *vc=>AEc
closing entries 結賬紀錄 ;>QED
closing stock 期末存貨 %y)5:]
closing the book 結賬 Genk YtS
columnar journal 多欄日記賬 ,mEFp_a+
combination 聯合 vDZhoD=VR
commission 佣金 P*oKcq1R
commodity 商品 lTJ1]7)
common stock 普通股 }hrLM[
company 公司 ZKzXSI4
compensation 賠償 0@d )DLM?
compound interest 複利 m(>_C~r
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consignee 承銷人 Vo}3E]
consignment 寄銷 Qmle0ae
consignor 寄銷人 .yE!,^j.gB
consolidated balance sheet 合併資產負債表 0* <gGC
consolidated profit and loss account 合併損益表 Qna
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consolidation 合併 u
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construction cost 營建成本 NsJt=~
construction revenue 營建收入 }$!bD
contract 合同 La48M'u
control account 統制賬戶 2ME"=!&5
copyright 版權 Z m9 e|J
corporation 公司 g66=3c9</6
cost 成本 :VP4|H#SP
cost accounting 成本會計 j89|hG)2
cost of labour 勞工成本 4b=hFwr[?
cost of production 生產成本 1RM;"b/
cost of manufacture 製造成本 0h-holUf}~
cost of sales 銷貨成本 a]'sby
cost price 成本價格 ]vJZ v"ACn
credit 貸方 Kdh(vNB>
credit note 收款通知單
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creditor 債權人 vzJ69%E_
crossed check 橫線支票 fL.;-
current account 往來活期賬戶 q4{Pm $OW
current asset 流動資產 \s?OvqI:
current liability 流動負債 : Q X~bq
current profit and loss 本期損益 ZOc1 vj
debit 借方 ,Q4U<`ds!
debt 債務 gS4zX>rqe
debtor 債務人 (RG\U[
deed 契據 r \H+=2E'
deferred assets 遞延資產 qKt8sxg
deferred liabilities 遞延負債 0}Rxe
delivery 交貨 /]"
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delivery expense 送貨費 g]85[xz
delivery order 出貨單 u':-DgK
demand draft 即期匯票 i$;GEM}tv
demand note 即期票據 &?>h#H222
demurrage charge 延期費 Pc>$[kT0
deposit 存款 4O_z|K_k|
deposit slip 存款單 _F>1b16:/P
depreciation 折舊 BM=`zGh"
direct cost 直接成本 }HtP8F8!x
direct labour 直接人工 ~fw 6sY#
director 董事 qJ|ByZ.N+
discount 折扣 Ze~$by|9f
discount on purchase 進貨折扣 w]]`/`
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