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。 C'G
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acceptance 承兌 NYt&@Z}]
account 賬戶 j@=%_^:i
accountant 會計員 XQ#;Zs/l
accounting 會計 Z.c'Hs+;
accounting system 會計制度 d.3E[AJa(
accounts payable 應付賬款 ^tqzq0
accounts receivable 應收賬款 lyIl-!|
accumulated profits 累積利益 b v G/|U
adjusting entry ?#123;整記錄 O80<Z#%j`
adjustment ?#123;整 <S\jpB
administration expense 管理費用 +Um( h-;
advances 預付 56}U8X
advertising expense 廣告費 [V^WGW2oY
agency 代理 SlgN&{Bk
agent 代理人 bT\1>
agreement 契約 6TYY
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allotments 分配數 _7<FOOM%8y
allowance 津貼 +GG9^:<yr
amalgamation 合併 LE&RY[
amortization 攤銷 ={_C&57N1
amortized cost 應攤成本 u0 P|0\
annuities 年金 ATJWO1CtB
applied cost 已分配成本 %WSo b@f8
applied expense 已分配費用 MPCBT!o
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applied manufacturing expense 己分配製造費用 0f~C#/[t7
apportioned charge 攤派費用 ,kF1T,
appreciation 漲價 u_hD}V^x4
article of association 公司章程 uvMy^_}L
assessment 課稅
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assets 資產 g@rb
attorney fee 律師費 QU4h8}$
audit 審計 5}:-h>
auditor 審計員 {`J)j6;
average 平均數 yQU_>_!n
average cost 平均成本 vo`
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bad debt 壞賬 >,
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balance 餘額 S-Wz ou
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balance sheet 資產負債表 {,3>"
bank account 銀行賬戶 -!q:p&c
bank balance 銀行結存 .}&`TU
bank charge 銀行手續費 OPwtV9%
bank deposit 銀行存款 AZ0;3<FfLp
bank discount 銀行貼現 *$yR*}A
bank draft 銀行匯票 ?:
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bank loan 銀行借款 <L`KzaA
bank overdraft 銀行透支 4y)P>c
bankers acceptance 銀行承兌 BZ:H`M`n
bankruptcy 破產 ->sm+H-*
bearer 持票人 .>CPRVuVI
beneficiary 受益人 lH-/L(h2
bequest 遺產 M*!agh
bill 票據 YX=a#%vrl
bill of exchange 匯票 qo p^;~
bill of lading 提單 l H#u
bills discounted 貼現票據 V`X2>-Ex
bills payable 應付票據 0>C T=(A
bills receivable 應收票據 M%Ji0v38
board of directors 董事會 ^.KwcXr
bonds 債券 g>Y|9Y
bonus 紅利 y603$Cv
book value 賬面價值 IHe/xQ@
bookkeeper 簿記員 Q
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bookkeeping 簿記 F=`AY^u0
branch office general ledger 支店往來賬戶 U
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broker 經紀人 J]v%q,"
brought down 接前 '{E@*T/<.
brought forward 接上頁 XaCX!Lr,
budget 預算 i'4B3
by-product 副產品 QOjqQfmM;
by-product sales 副產品銷售 9bP^`\K[N
capital 股本 L0*nm.1X
capital income 資本收益 Px$/ _`H
capital outlay 資本支出 ]4~lYuI4
capital stock 股本 qm./|#m>
capital stock certificate 股票 }'""(,2
carried down 移後 eb.O#Y
carried forward 移下頁 t?q@H8
cash 現金 s}j{#xT
cash account 現金賬戶 y<HO:kZ8`
cash in bank 存銀行現金 Du`JaJI
cash on delivery 交貨收款 #z&&M"*a|
cash on hand 庫存現金 /s?
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cash payment 現金支付 ?!9)q.b
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cash purchase 現購 sp#p8@Cj
cash sale 現沽 C
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cashier 出?#123;員 ;gBRCZ
cashiers check 本票 eCN })An
certificate of deposit 存款單折 }2<r,
certificate of indebtedness 借據 L$9.8W
certified check 保付支票 OZx
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certified public accountant 會計師 4#ug]X4Y')
charges 費用 whpfJNz
charge for remittances 匯水手續費 xgpi-l
charter 營業執照 >=RmGS
chartered accountant 會計師 R<[qGt|L
chattles 動產 fG}tMSI
check 支票 &=#[(vl
che stub 支票存根 %ZNI:Uh
closed account 己結清賬戶 3AQZRul
closing 結算 S'A>
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closing entries 結賬紀錄 #bMuvaP~
closing stock 期末存貨 fIj|4a+
closing the book 結賬 *RXbc~
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columnar journal 多欄日記賬 lL{5SH<Q
combination 聯合
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commission 佣金 My<snmr2d
commodity 商品 WKT4D}{1
common stock 普通股 o=21|z
company 公司 MZlk0o
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compensation 賠償 T?
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compound interest 複利 k%D+Y(WGz8
consignee 承銷人 ux_Mrh'
consignment 寄銷 gUxP>hB
consignor 寄銷人 "ul {d(K3
consolidated balance sheet 合併資產負債表 dE:+k/
consolidated profit and loss account 合併損益表 7bk%mQk
consolidation 合併 }D7I3]2>
construction cost 營建成本 jgbLN/_{
construction revenue 營建收入 _{r=.W+w
contract 合同 (@t(?Js
control account 統制賬戶 zoOaVV&1
copyright 版權 WpF2)R}G=
corporation 公司 /x5rf
cost 成本 >iD )eB
cost accounting 成本會計 kBYNf =
cost of labour 勞工成本 UG2nX3?
cost of production 生產成本 T(e!_VY|m
cost of manufacture 製造成本 nx8a$vI-TY
cost of sales 銷貨成本 {.QEc0-
cost price 成本價格 s0DGC
credit 貸方 4T!+D
credit note 收款通知單 T-5nB>)
creditor 債權人 "
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crossed check 橫線支票 ]T;EdK-
current account 往來活期賬戶 "kMguK}c
current asset 流動資產 TYJ:!
current liability 流動負債 89\n;5'f4
current profit and loss 本期損益 !R1.7}O
debit 借方 enp)-nS0
debt 債務 eU<]o<
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debtor 債務人 c3:,Ab|
deed 契據 fRtUvC-#H
deferred assets 遞延資產 4F
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deferred liabilities 遞延負債 LUC4=kk4
delivery 交貨
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delivery expense 送貨費 uoHNn7 W
delivery order 出貨單 %kB8'a3
demand draft 即期匯票 \RvvHty-V
demand note 即期票據 J.ck~;3
demurrage charge 延期費 t%'Z<DmG+
deposit 存款 F8;dKyT?q
deposit slip 存款單 u>TZt]h8
depreciation 折舊 4$*%gL;f^
direct cost 直接成本 $% 1vW=d
direct labour 直接人工 ))&;}2{
director 董事 |lJX 3
discount 折扣 yto,>Utzg
discount on purchase 進貨折扣 ,`gl&iB
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