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。 $`8Ar,Xz`
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acceptance 承兌 BnCKSg7V
account 賬戶 R64!>o"nED
accountant 會計員 Ul_M3"Z
accounting 會計 |.F
accounting system 會計制度 RP2_l$
accounts payable 應付賬款 hY*0aZ|(
accounts receivable 應收賬款 SFb{o<0 =
accumulated profits 累積利益 ;>%~9j1C
adjusting entry ?#123;整記錄 b1gaj"
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adjustment ?#123;整 a8dXH5_
administration expense 管理費用 uk9g<<3T
advances 預付
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advertising expense 廣告費 v}sY|p"
agency 代理 c
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agent 代理人 $55U+)C<
agreement 契約 Xt{*N-v\
allotments 分配數 /w8"=6Vv~
allowance 津貼 _TUk(Qe
amalgamation 合併 &(zfa&j|
amortization 攤銷
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amortized cost 應攤成本 F(
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annuities 年金 :^'O}2NP
applied cost 已分配成本 3IR
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applied expense 已分配費用 ~1*
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applied manufacturing expense 己分配製造費用 yoRU_%xA
apportioned charge 攤派費用 tp:\j@dB
appreciation 漲價 R8-^RvG
article of association 公司章程 Y4F6qyP)"
assessment 課稅 TZ;p0^(
assets 資產 ]WUC:6x
attorney fee 律師費 2/36dGFH
audit 審計 E RdL^T>
auditor 審計員 e,k2vp!<&
average 平均數 <e)o1+[w
average cost 平均成本 K9[e>
bad debt 壞賬 Jz:r7w{4eB
balance 餘額 3Wcy)y>2Ap
balance sheet 資產負債表 k
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bank account 銀行賬戶 {kLGWbo|Q
bank balance 銀行結存 mmEp'E
bank charge 銀行手續費 '4OcZ/oI
bank deposit 銀行存款 {ub/3Uh
bank discount 銀行貼現 w?mEuXc
bank draft 銀行匯票 6al=Cwf
bank loan 銀行借款 QM5 .f+/
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 TFR(
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bankruptcy 破產 3Z>YV]YbeU
bearer 持票人 02Jo
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beneficiary 受益人 S2C]?6cTq
bequest 遺產 Aaw(
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bill 票據 'PlaM Oy
bill of exchange 匯票 ?
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bill of lading 提單 C+F*690h
bills discounted 貼現票據 2 ?|gnbE:
bills payable 應付票據 m-V02's
bills receivable 應收票據 k$Rnj`*^
board of directors 董事會 gV U1Y6.
bonds 債券 6<Hu8$G|
bonus 紅利 ^1jk$$f
book value 賬面價值 YCy2 2@C
bookkeeper 簿記員 Rt(J/%;
bookkeeping 簿記 p"`%
branch office general ledger 支店往來賬戶 & hV Zx
broker 經紀人 'GJVWpvUU
brought down 接前 w7-WUvxl
brought forward 接上頁 kw,$NK'
budget 預算 9l+{OA
by-product 副產品 zz_[S{v!
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by-product sales 副產品銷售 ]M,06P>?
capital 股本 O\OE0 [[
capital income 資本收益 XidxNPz
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capital outlay 資本支出 F6S~$<
capital stock 股本 +&ZX$
capital stock certificate 股票 V/"}ku
carried down 移後 Omag)U)IPh
carried forward 移下頁 Nm
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cash 現金 :DkAQ-<~
cash account 現金賬戶 _qWC4NMF(
cash in bank 存銀行現金 }Ia 0"J4
cash on delivery 交貨收款 GlR~%q-jiQ
cash on hand 庫存現金 TSo:7&|
cash payment 現金支付 N
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cash purchase 現購 :#="
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cash sale 現沽 )QY![&k}1z
cashier 出?#123;員 =qoRS0Qa
cashiers check 本票 S7n"3.k
certificate of deposit 存款單折 8*!|8 BPj^
certificate of indebtedness 借據 =^h~!ovj:
certified check 保付支票 \gccQig1CJ
certified public accountant 會計師 45}v^|Je\
charges 費用 gs`^~iD]m
charge for remittances 匯水手續費 xRDi
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charter 營業執照 w@]jpH;WX
chartered accountant 會計師 kI*Uk M-
chattles 動產 rhY_|bi4P
check 支票 oEzDMImJ5
che stub 支票存根 's@MQ!
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closed account 己結清賬戶 5n:71$6[
closing 結算 -G ?%QG`v
closing entries 結賬紀錄 K5 vNhA
closing stock 期末存貨 t6u-G+}
closing the book 結賬 sm s1%%~
columnar journal 多欄日記賬 Li`hdrO'ii
combination 聯合 WOndE=(V
commission 佣金 :d'65KMi
commodity 商品 T!(
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common stock 普通股 VEh]p5D
company 公司 D6=HYqdj
compensation 賠償 p$!@I
compound interest 複利 _J"mR]I+
consignee 承銷人 n@B{vyy
consignment 寄銷 w@N{@tG
consignor 寄銷人 o+)A'S
consolidated balance sheet 合併資產負債表 G8NRj9k?
consolidated profit and loss account 合併損益表 yMIT(
consolidation 合併 /GsrGX8
construction cost 營建成本 %{ ~>n"
construction revenue 營建收入 2uu[52H8d%
contract 合同 kMe@+ysL
control account 統制賬戶 SWoEt1w
copyright 版權 #)i&DJ^Y
corporation 公司 'yT`ef
cost 成本 G:Hj;&'2
cost accounting 成本會計 E\e]K
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cost of labour 勞工成本 xw%)rm<t
cost of production 生產成本 J'7 y
cost of manufacture 製造成本 oMTY)`me
cost of sales 銷貨成本 +#v4B?NR
cost price 成本價格 >Pkdu}xP3
credit 貸方 $y6rvQ
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credit note 收款通知單 /Nq
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creditor 債權人 di_gWE
crossed check 橫線支票 M]0^ind
current account 往來活期賬戶 RV]a%mVlM
current asset 流動資產 92(~'5Qr
current liability 流動負債 3W j,}
current profit and loss 本期損益 wG:$6
debit 借方 5`UJouHi
debt 債務 B/u*<k4
debtor 債務人 ^?Vq L\V5
deed 契據 ]S]"`;Wh
deferred assets 遞延資產 ||gEs/6-
deferred liabilities 遞延負債 ^fZGX<fH
delivery 交貨 j&llrN
delivery expense 送貨費 ftW{C1,U7
delivery order 出貨單 p5qx=p~c
demand draft 即期匯票 [0{wA9g
demand note 即期票據 8DL h
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demurrage charge 延期費 b7f0#*(?
deposit 存款 gL,"ef+nM
deposit slip 存款單 NV(fN-L
depreciation 折舊 (.oaMA"B
direct cost 直接成本 Z]e4pR6!
direct labour 直接人工 hOSf'
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director 董事 (l;C%O7*
discount 折扣 )ys=+Pz
discount on purchase 進貨折扣 qV?sg
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