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。 5},kXXN{+
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acceptance 承兌 bG9$ &,
account 賬戶 V4
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accountant 會計員 2JRX ;s~
accounting 會計 0_-NE4SM/
accounting system 會計制度 GGwHz]1L
accounts payable 應付賬款 3P2L phW
accounts receivable 應收賬款
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accumulated profits 累積利益 -7l)mk
adjusting entry ?#123;整記錄 5 l(Q#pSX
adjustment ?#123;整 *6%r2l'kZ
administration expense 管理費用 f)K1j{TZ
advances 預付 {VrjDj+Xy
advertising expense 廣告費 -nrfu) G
agency 代理 E; Z1HF
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agent 代理人 wNm~H
agreement 契約 %]i("21
allotments 分配數 qy|si4IU8,
allowance 津貼 'xY@I`x
amalgamation 合併 Kzd)Z
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amortization 攤銷 JmK[7t
amortized cost 應攤成本 F45UO%/P
annuities 年金 .!hB tR
applied cost 已分配成本 DR6 OR B7
applied expense 已分配費用 &-0eWwMW
applied manufacturing expense 己分配製造費用 GiN\@F!
apportioned charge 攤派費用 Mw+8p}E
appreciation 漲價 v'zf*]9
article of association 公司章程 LAwAFma>
assessment 課稅 0Bpix|mq
assets 資產 _n+./B
attorney fee 律師費 x
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audit 審計 OjiQBsgnj
auditor 審計員 5#U*vGVT
average 平均數 e:
average cost 平均成本 _:tisr{
bad debt 壞賬 z2lEHa?w
balance 餘額 qrmJJSJ
balance sheet 資產負債表 M _z-~G
bank account 銀行賬戶 yr
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bank balance 銀行結存 Wg+fT{[f|
bank charge 銀行手續費 }TCOm_Y/qL
bank deposit 銀行存款 T;%ceLD
bank discount 銀行貼現 !mX 2
bank draft 銀行匯票 lU<n Wf
bank loan 銀行借款 U\ A*${
bank overdraft 銀行透支 Lc<C1I 5=
bankers acceptance 銀行承兌 8HyK;+ZkVd
bankruptcy 破產 vK?{Z^J][
bearer 持票人 Px)/`'D
beneficiary 受益人 kEQ${F{
bequest 遺產 An e.sS
bill 票據 u&>o1!c*P
bill of exchange 匯票 YrR}55V,
bill of lading 提單 F*_mHYa;
bills discounted 貼現票據 `" E |
bills payable 應付票據 Iz#h:O
bills receivable 應收票據 Tl!}9/Q5E:
board of directors 董事會 W1s4[rL!Ht
bonds 債券 ^xGdRaU#
bonus 紅利 WJ+<&6W8
book value 賬面價值 9*%Uoy:
bookkeeper 簿記員 l }?'U
bookkeeping 簿記 B%L0g.D"
branch office general ledger 支店往來賬戶 0FHX
broker 經紀人 \DE`tkV8
brought down 接前 m3k}Q3&6Z
brought forward 接上頁 Y24:D7Q
budget 預算 LV&
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by-product 副產品 8yH) 8:w
by-product sales 副產品銷售 S)[`Bm
capital 股本 a"{tq Nc
capital income 資本收益 wL2d.$?TEg
capital outlay 資本支出 g|PVOY+|^
capital stock 股本 ?.:C+*+
capital stock certificate 股票 xcz1(R
carried down 移後 iaq0\d.[7
carried forward 移下頁 Nd&u*&
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cash 現金 ;&|ja]r
cash account 現金賬戶 AG#5_0]P~
cash in bank 存銀行現金 %cD7}o:u
cash on delivery 交貨收款 6|0
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cash on hand 庫存現金 ?<Dinq
cash payment 現金支付 i8nCTW
cash purchase 現購 bf
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cash sale 現沽 b0i]T?#
cashier 出?#123;員 E#_TX3B
cashiers check 本票 Got5(^'c
certificate of deposit 存款單折 PCs+`
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certificate of indebtedness 借據 #Vanw !
certified check 保付支票 S2"p(
certified public accountant 會計師 :<s)QD
charges 費用 A8OV3h6]
charge for remittances 匯水手續費 LD WFc_
charter 營業執照 Rtn.cSd
chartered accountant 會計師 :JqH.Sqk
chattles 動產 Ku_`F2Q
check 支票 im_W0tGvF
che stub 支票存根 <!&&Qd-d6H
closed account 己結清賬戶 2-u>=r0L
closing 結算 k@AOE0m
closing entries 結賬紀錄 I`2hxLwh+
closing stock 期末存貨 gQ*0Mk
closing the book 結賬 !E> *Mn
columnar journal 多欄日記賬 R{3f5**0
combination 聯合 8p7Uvn+m*
commission 佣金 jjkiic+tDN
commodity 商品 :t]YPt
common stock 普通股 j ij:}.d6
company 公司 QdG_zK>|e
compensation 賠償 dapQ5JT/
compound interest 複利 JcZs\ fl9
consignee 承銷人 }7vX4{Yn
consignment 寄銷 9xC,i
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consignor 寄銷人 V$-IRdb
consolidated balance sheet 合併資產負債表 &`<j!xlG
consolidated profit and loss account 合併損益表 0,nDyTS^
consolidation 合併 Rw*l#cr=.
construction cost 營建成本 eQno]$-\
construction revenue 營建收入 kVQKP U
contract 合同 f>5{SoM
control account 統制賬戶 CO1D
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copyright 版權 [z`U9J
corporation 公司 waW2$9O
cost 成本 }V?SedsY
cost accounting 成本會計 OR4!73[I
cost of labour 勞工成本 1,Uv;s;{
cost of production 生產成本 gec<5Ewg
cost of manufacture 製造成本 '6fMF#X4F
cost of sales 銷貨成本 "a;JQ:
cost price 成本價格 YQiTx)_
credit 貸方 s6w</
credit note 收款通知單 (H<S&5[
creditor 債權人 YrjF1
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crossed check 橫線支票 Ta%{Wa\U9z
current account 往來活期賬戶 &2MW.,e7s
current asset 流動資產 Tv3
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current liability 流動負債 1/3Go97/qV
current profit and loss 本期損益 d5%A64?
debit 借方 ?Il$f_"B:
debt 債務 @X"p"3V
debtor 債務人 ykxjT@[
deed 契據 a{QHv0goG
deferred assets 遞延資產 %?y ?rt
deferred liabilities 遞延負債
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delivery 交貨 'AE)&56
delivery expense 送貨費 sbrU;X_S
delivery order 出貨單 EMmNlj6
demand draft 即期匯票 q*\#HC
demand note 即期票據 Xp{+){Iu
demurrage charge 延期費 b"t!nfgo
deposit 存款 pcv (P
deposit slip 存款單 gpe^G64c`
depreciation 折舊 ngcXS2S_
direct cost 直接成本 T#Qn\8
direct labour 直接人工
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director 董事 =E8lpN'
discount 折扣 "6lf~%R"
discount on purchase 進貨折扣 OnC|9
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