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。 [.4D<}e
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acceptance 承兌 -257g;
account 賬戶 Y\{lQMCy
accountant 會計員 _P{v=`]Eu
accounting 會計 |r53>,oR<:
accounting system 會計制度 \MtdT[*
accounts payable 應付賬款 b'4r5@GO
accounts receivable 應收賬款
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accumulated profits 累積利益 r A9Rz^;xa
adjusting entry ?#123;整記錄 $dHD
adjustment ?#123;整 '8f
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administration expense 管理費用 B4;P)\2
advances 預付 0"=}d y
advertising expense 廣告費 "C [uz&
agency 代理 K.\-
agent 代理人 yykyvy
agreement 契約 Mer\W6e"e
allotments 分配數 ZQrgYeQl"
allowance 津貼
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amalgamation 合併
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amortization 攤銷 OTwXc*2u]
amortized cost 應攤成本 |c!lZo/
annuities 年金 ,5Tw5<S
applied cost 已分配成本 WFFpW{
applied expense 已分配費用 &E8fd/s=k
applied manufacturing expense 己分配製造費用 58_aI?~>>
apportioned charge 攤派費用 F6#U31Q=
appreciation 漲價 .#ATI<t
article of association 公司章程 zGE{Z A
assessment 課稅 QjwCY=PK!
assets 資產 Z(fhH..T`
attorney fee 律師費 g3,F+
audit 審計 }sS1p6z
auditor 審計員 g].hL
average 平均數 _yVF+\kQ
average cost 平均成本 78<QNlKn
bad debt 壞賬 -<B{?D
balance 餘額 %uhhQ<zs%
balance sheet 資產負債表 ;= {Z Bx
bank account 銀行賬戶 ^o*$+DbC
bank balance 銀行結存 nzORG
bank charge 銀行手續費 <x2 F5$@
bank deposit 銀行存款
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bank discount 銀行貼現 T2MX_rt#D
bank draft 銀行匯票 q CB9
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bank loan 銀行借款 N\dr_
bank overdraft 銀行透支 &;k`3`MC~w
bankers acceptance 銀行承兌 T?E[LzZg
bankruptcy 破產 ._z[T@!9
bearer 持票人 [u2)kH$
beneficiary 受益人 Q CB~x2C
bequest 遺產 K1>(Fs$
bill 票據 7?JcB?G4
bill of exchange 匯票 )hai?v~g
bill of lading 提單 -d6*M*{|
bills discounted 貼現票據 =Z(#j5TGvH
bills payable 應付票據 +bK.{1
bills receivable 應收票據 ,W/D 0
board of directors 董事會 f*SAbDE
bonds 債券 TID0x/j"K5
bonus 紅利 "A?_)=zZ
book value 賬面價值 o<-+y\J8K
bookkeeper 簿記員 0Ti>PR5M
bookkeeping 簿記 %U)M?UNjw
branch office general ledger 支店往來賬戶 &Wup
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broker 經紀人 W=~H_L?/
brought down 接前 XP-4=0 zd
brought forward 接上頁 kY6))9 O
budget 預算 ?k:i3$
by-product 副產品 ~ Qt$)
by-product sales 副產品銷售 LvNk:99:<
capital 股本 vv,(ta@t2
capital income 資本收益 ZWJFd(6
capital outlay 資本支出 ?iBHJ{
capital stock 股本 k]`3if5>
capital stock certificate 股票 o^!
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carried down 移後 N7xkkAS{
carried forward 移下頁 }?Y+GT"E
cash 現金 Ucnit^,
cash account 現金賬戶 W$Bx?}x($
cash in bank 存銀行現金 z
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cash on delivery 交貨收款 rkl/5z??
cash on hand 庫存現金 `
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cash payment 現金支付 9D_4]'KG
cash purchase 現購 &7X0 ;<
cash sale 現沽 !lF|90=
cashier 出?#123;員 WiL~b
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cashiers check 本票 {hM*h(W~3
certificate of deposit 存款單折 dR_hPBn/@
certificate of indebtedness 借據 2g^Kf,m
certified check 保付支票 'vTD7a^
certified public accountant 會計師 \?fl%r2
charges 費用 c"J(? 1O
charge for remittances 匯水手續費 x9HA^Rj4-
charter 營業執照 0nz
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chartered accountant 會計師 B%9[
chattles 動產 RS/%uxS?
check 支票 p$@=N6)I.k
che stub 支票存根 $/45*
closed account 己結清賬戶 b,G+=&6u
closing 結算 ^dYLB.'=
closing entries 結賬紀錄 ^ :Q |,oy
closing stock 期末存貨 !U/:!e`N
closing the book 結賬 N[ArwV2O
columnar journal 多欄日記賬 (w% hz']
combination 聯合 ~eL7=G@{
commission 佣金 (s{%XB:K
commodity 商品 M)EUR0>8
common stock 普通股 ~%Yh`c
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company 公司 mcDW&jwQ
compensation 賠償 NnSI=M
compound interest 複利 =fi.*d?$7
consignee 承銷人 ASy7")5
consignment 寄銷 4[.-
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consignor 寄銷人 xyz-T1ib
consolidated balance sheet 合併資產負債表 ;Xgy2'3
consolidated profit and loss account 合併損益表 i`8!Vm
consolidation 合併 _zm<[0(
construction cost 營建成本 }.zgVLL
construction revenue 營建收入 [dU/;Sk5
contract 合同 7qXgHrr0|U
control account 統制賬戶 h/(9AO}t
copyright 版權 4b3p,$BWS
corporation 公司 w6Tb<ja
cost 成本 9i|6
cost accounting 成本會計 N??<3j+Iu
cost of labour 勞工成本 2#W%--
cost of production 生產成本 +S%@
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cost of manufacture 製造成本 ^#^u90I
cost of sales 銷貨成本 'Dk(jpYB
cost price 成本價格 Cfz1\a&V{
credit 貸方 [EGE|
credit note 收款通知單 YN>#zr+
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creditor 債權人 JG}U,{7(
crossed check 橫線支票 ^QW%<X
current account 往來活期賬戶 {/0,lic
current asset 流動資產 @1Zf&'/6
current liability 流動負債 `&9#!T.
current profit and loss 本期損益 y'yaCf
debit 借方 Rb#Z\e}e-
debt 債務 bR&hI9`%F
debtor 債務人 &
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deed 契據 BTd'bD~EA
deferred assets 遞延資產 m_Fw;s/9
deferred liabilities 遞延負債 dqKTF_+VhA
delivery 交貨 ki+9Ln;
delivery expense 送貨費 UN>hJN;c
delivery order 出貨單 >9u6@
demand draft 即期匯票 ":-)mfgGU
demand note 即期票據 >2g CM
demurrage charge 延期費 ]&G5/]f
deposit 存款 :Dr&
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deposit slip 存款單 B-&J]H
depreciation 折舊 ([9h.M6v
direct cost 直接成本 caj)
direct labour 直接人工 [Z5x_.k"I
director 董事 HWefuj
discount 折扣 g:o\ r
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discount on purchase 進貨折扣 3.dUMJ$_
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