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。 N
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acceptance 承兌 j@#RfVx
account 賬戶 Jw}&[
accountant 會計員 o\ ce|Dzt
accounting 會計 IY6Qd4157
accounting system 會計制度 R\X;`ptT
accounts payable 應付賬款 >);M\,1\I
accounts receivable 應收賬款 }6pr.-J
accumulated profits 累積利益 RTvOaZ
adjusting entry ?#123;整記錄 bC"h7$3
adjustment ?#123;整 & ^1 b]f
administration expense 管理費用 g18zo~LZ
advances 預付 :-U&_%#w
advertising expense 廣告費 #@w/S:KbJt
agency 代理 qhG2j;
agent 代理人 4;)t\9cy_
agreement 契約 5M9o(Z\AF
allotments 分配數 jj;TS%
allowance 津貼 As5l36
amalgamation 合併 Het
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amortization 攤銷 6Y6t.j0vN.
amortized cost 應攤成本 yxT}hMa
annuities 年金 c;]^aaQ+>
applied cost 已分配成本 >dgq2ok!u
applied expense 已分配費用 Q(Q?L5
applied manufacturing expense 己分配製造費用 AB0}6g^O
apportioned charge 攤派費用 6{udNv X
appreciation 漲價 w(Tr,BFF
article of association 公司章程 8"NPj0
assessment 課稅 k^ fW/
assets 資產 YMNLn9
attorney fee 律師費 Wi5Dl=
audit 審計 "Xws
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auditor 審計員 eJn_gKWb
average 平均數 |{-?OOKj
average cost 平均成本 D+
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bad debt 壞賬 wpC.!T
balance 餘額 _-#o[>2[
balance sheet 資產負債表 xT* 3QwK
bank account 銀行賬戶 +\dKe[j{g
bank balance 銀行結存 $%ND5uK
bank charge 銀行手續費 \+/ciPzA-
bank deposit 銀行存款 `-cw[@uD
bank discount 銀行貼現 k#~oagW_Gw
bank draft 銀行匯票 -$#2?/uqC
bank loan 銀行借款 ]Lg~I#/#
bank overdraft 銀行透支 _I3"35a
bankers acceptance 銀行承兌 y=
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bankruptcy 破產 _
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bearer 持票人 2*cc26o
beneficiary 受益人 Unq~lt%2
bequest 遺產
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bill 票據 =+?OsH
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bill of exchange 匯票 (M
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bill of lading 提單 &Qj1uf92.
bills discounted 貼現票據 </5
bills payable 應付票據 9M 1DE
bills receivable 應收票據 bUM4^m
board of directors 董事會 Ay^P#\VZ
bonds 債券
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bonus 紅利 J{kS4v*J
book value 賬面價值 <tsexsw
bookkeeper 簿記員 yt,Ky8y1
bookkeeping 簿記 4s'%BM-r-
branch office general ledger 支店往來賬戶 {(asy}a9K
broker 經紀人 .V}bfd[k$
brought down 接前 ]B~(yh
brought forward 接上頁 kD1Nq~h2
budget 預算 \Nf[8n#{
by-product 副產品 5 b,|6
by-product sales 副產品銷售 -`z%<)!Y
capital 股本 agruS'c g
capital income 資本收益 zLg$|@E&
capital outlay 資本支出 _(~E8g
capital stock 股本 &
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capital stock certificate 股票 \UM&|yk:
carried down 移後 (]&B'1b
carried forward 移下頁 &%)F5PT
cash 現金 h#)\K|
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cash account 現金賬戶 -byaV;T?"
cash in bank 存銀行現金 SdMLO6-
cash on delivery 交貨收款 9&C8c\Y
cash on hand 庫存現金 L*4=b
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cash payment 現金支付 )"{}L.gC6
cash purchase 現購 vo)W
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cash sale 現沽 "s_S!;w@
cashier 出?#123;員 Vj8-[ww!
cashiers check 本票 U#w0 E G
certificate of deposit 存款單折 iYw1{U
certificate of indebtedness 借據 ]-a/)8
certified check 保付支票 T/%Y_.NtU
certified public accountant 會計師 Qz2jV
charges 費用 usoyH0t!?
charge for remittances 匯水手續費 xdaq` ^Bbt
charter 營業執照 '
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chartered accountant 會計師 <m{#u4FC'
chattles 動產 gXn`!
check 支票 #}~?8/h!
che stub 支票存根 T?jN/}qg
closed account 己結清賬戶 $/(``8li_
closing 結算 CO@
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closing entries 結賬紀錄 @ <4 U &
closing stock 期末存貨
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closing the book 結賬 K *1]P ar;
columnar journal 多欄日記賬 rTJqw@]#WH
combination 聯合 U%#Vz-r
commission 佣金 Ytqx0
commodity 商品 "qZTgCOY2
common stock 普通股 *J':U>p
company 公司 /S^>06{-+
compensation 賠償 OH]45bd
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compound interest 複利 I)r6*|mz
consignee 承銷人 %X%f0J
consignment 寄銷 If 'N0^'W
consignor 寄銷人 < %<nh`D
consolidated balance sheet 合併資產負債表 Q4S:/"*v8
consolidated profit and loss account 合併損益表 )/OIzbA3#
consolidation 合併 V;)+v#4{
construction cost 營建成本 _o+OkvhU
construction revenue 營建收入 V@gG
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contract 合同 f= }!c*l"
control account 統制賬戶 tF<&R&=
copyright 版權 GH3RRzp r
corporation 公司 5*90t{#
cost 成本 LRS,bl3}/
cost accounting 成本會計 rF{,]U9`
cost of labour 勞工成本 [{vX*q
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cost of production 生產成本 MA%g-}
cost of manufacture 製造成本 ajkpU.6E:
cost of sales 銷貨成本 qzZ;{>_f
cost price 成本價格 Gtvbm
credit 貸方 'b >3:&
credit note 收款通知單 =t~]@?]1D
creditor 債權人 [IHG9Xg
crossed check 橫線支票 am| 81)|a
current account 往來活期賬戶 7<2^8`
current asset 流動資產 >,)U46
current liability 流動負債 q8R,#\T*
current profit and loss 本期損益 cmd7-2
debit 借方 5;XU6Rz!
debt 債務 &&"+\^3
debtor 債務人 m5P@F@
deed 契據 !#
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deferred assets 遞延資產 kaECjZ_&+
deferred liabilities 遞延負債 G#E8xA"{/
delivery 交貨 QMDkkNK
delivery expense 送貨費 8`I,KkWg
delivery order 出貨單 "N}MhcdS
demand draft 即期匯票 ^0I"
demand note 即期票據 g]?>6 %#rA
demurrage charge 延期費 -y$<fu9
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deposit 存款 o?#-Tk
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deposit slip 存款單 2@N-#x'
depreciation 折舊 DoICf1
direct cost 直接成本 V9>$M=
direct labour 直接人工 jG#e%`'
director 董事 yU~wZjw
discount 折扣 %hz5)
discount on purchase 進貨折扣 D7jbo[GgS
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