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。 (Zy=e?E,
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acceptance 承兌 HqOnZ>D
account 賬戶 Eh`W J~
accountant 會計員 <PO-S\N
accounting 會計 ,=%c
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accounting system 會計制度 ws]d,]
accounts payable 應付賬款 d7kv
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accounts receivable 應收賬款 ;ov}%t>UD
accumulated profits 累積利益 x||b:2
adjusting entry ?#123;整記錄 KA`)dMWL
adjustment ?#123;整 V/"41
administration expense 管理費用 4x/u$Ixzh=
advances 預付 +hT9V1'-D
advertising expense 廣告費 [9p@uRE
agency 代理 A_6Dol=J@
agent 代理人 O_SM! !,
agreement 契約 D t]FmU
allotments 分配數 8HSGOs =8
allowance 津貼
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amalgamation 合併 =\<!kJ\yH
amortization 攤銷 4T<dI6I0
amortized cost 應攤成本 y2C/DyuAY|
annuities 年金 ht5:kt`F
applied cost 已分配成本 XoiZ"zE
applied expense 已分配費用 }M
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applied manufacturing expense 己分配製造費用 %bnjK#o"Q
apportioned charge 攤派費用 AWmJm)
appreciation 漲價 pq5bK0NQ
article of association 公司章程 JnH5v(/
assessment 課稅 IZ_ B $mo
assets 資產 T~N877
attorney fee 律師費 *-_joAWTG
audit 審計 t`4o&vsj=
auditor 審計員 ]"1\z>Hg
average 平均數 }% ?WS
average cost 平均成本 %{P." ki
bad debt 壞賬 h6Hop mWVx
balance 餘額 ]JHY(
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balance sheet 資產負債表 v\COl*
bank account 銀行賬戶 t== a(e
bank balance 銀行結存 E!>l@
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bank charge 銀行手續費 x\(yjNZH
bank deposit 銀行存款 S>?B)
bank discount 銀行貼現
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bank draft 銀行匯票 ngaQa-8w
bank loan 銀行借款 Z@:R'u2Lk
bank overdraft 銀行透支 5 s2/YG=
bankers acceptance 銀行承兌 SB!m&;Tb
bankruptcy 破產 ?x =
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bearer 持票人 C)s*1@af
beneficiary 受益人 *FoPs
bequest 遺產 0EP8MR SR
bill 票據 V -9z{
bill of exchange 匯票 +&TcTu#.`
bill of lading 提單 qT_E=)1
bills discounted 貼現票據 ~f%AbDye
bills payable 應付票據 0 :1ldU
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bills receivable 應收票據 ~;Xkt G:
board of directors 董事會 p/uOCQ|1l
bonds 債券 5'O.l$)y
bonus 紅利 6NqLo^ "g
book value 賬面價值 W.U|mNJ$
bookkeeper 簿記員 vR\[I V?
bookkeeping 簿記 ?{6[6T
branch office general ledger 支店往來賬戶 ^-7{{/
broker 經紀人 zn{[]J
brought down 接前 g7W\
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brought forward 接上頁 ku=XPmZ.\
budget 預算 4&LoE~
by-product 副產品 p}swJ;S
by-product sales 副產品銷售 U^X8{,8O
capital 股本 a'|Dm7'4t
capital income 資本收益 $JXQn
capital outlay 資本支出 RJI*ZNbA
capital stock 股本 3/hAxd
capital stock certificate 股票 _
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carried down 移後 6ypqnOTr
carried forward 移下頁 X{riI^(
cash 現金 cB[.ET$
cash account 現金賬戶 (gv
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cash in bank 存銀行現金 8M'6Kcr
cash on delivery 交貨收款 $$G^#t1=XZ
cash on hand 庫存現金 }UWRH.;v
cash payment 現金支付 gBG.3\[
cash purchase 現購 Swz1RT
cash sale 現沽 $pGk%8l%
cashier 出?#123;員 Iq[,)$
cashiers check 本票 )Z 3fytY
certificate of deposit 存款單折 &^YY>]1Py
certificate of indebtedness 借據 Rx=
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certified check 保付支票 YB} _zuZ4&
certified public accountant 會計師 HCifO
charges 費用 jQ31u
charge for remittances 匯水手續費 X_eV<]zA+
charter 營業執照 [}_ar
chartered accountant 會計師 2={ g'k(
chattles 動產 9? W38EF
check 支票 E|.D
che stub 支票存根 VU*{E
closed account 己結清賬戶 wB(
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closing 結算
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closing entries 結賬紀錄 7iKbd
closing stock 期末存貨 b\\?aR
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closing the book 結賬 Va/p
columnar journal 多欄日記賬 6%_d m'
combination 聯合 :1>R~2
commission 佣金 c~|/,FZU'
commodity 商品 F<w/@.&m
common stock 普通股 -}juj;IVv
company 公司 tI C_/
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compensation 賠償 V*'9yk"
compound interest 複利 z[
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consignee 承銷人 8`qw1dF
consignment 寄銷 q+o(`N'~G
consignor 寄銷人 5y"yd6O]O5
consolidated balance sheet 合併資產負債表 o#wF/ I
consolidated profit and loss account 合併損益表 MOmp{@
consolidation 合併 }%R6Su]y
construction cost 營建成本 ]yVB66l
construction revenue 營建收入 ~ab"q%
contract 合同 ZcO!cR&*'J
control account 統制賬戶 knBT(x'+
copyright 版權 gi@+27;
corporation 公司 W^+bgg<.
cost 成本 %9NGVC
cost accounting 成本會計 nhCB])u8l
cost of labour 勞工成本 I"JT3[*s
cost of production 生產成本 Vq'&t
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cost of manufacture 製造成本 c/2OR#$t
cost of sales 銷貨成本 a3lo;Cfp
cost price 成本價格 Qw5M
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credit 貸方 uR)@v^$FE
credit note 收款通知單 x{ZVq 4
creditor 債權人 v @N8v
crossed check 橫線支票 s/To|9D
current account 往來活期賬戶 b8v$*{
current asset 流動資產 l2`8]Qr
current liability 流動負債 U0N[~yW(t1
current profit and loss 本期損益 \K?./*
debit 借方 esu6iU@
debt 債務 ) L{Tn8
debtor 債務人 w6"LHy[
deed 契據 ?I@3`?'
deferred assets 遞延資產 7_Q86o
deferred liabilities 遞延負債 Y]gt86
delivery 交貨 iGU N$
delivery expense 送貨費 }5] s+m
delivery order 出貨單 *<