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。 *@fR36
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acceptance 承兌 ([zt}uf
account 賬戶 pv&:N,p
accountant 會計員 hK"hMyH^
accounting 會計 iph>"b$D
accounting system 會計制度 `HvU_ja;
accounts payable 應付賬款 ^,')1r,
accounts receivable 應收賬款 T1hr5V<U
accumulated profits 累積利益 !)RND 6.
adjusting entry ?#123;整記錄 IlsXj`!e
adjustment ?#123;整 pfgFHNH:
administration expense 管理費用 \|nF55W [
advances 預付 -frmvNJ F
advertising expense 廣告費 ;>_\oZGj_
agency 代理 %)T>Wn%b]v
agent 代理人 ^Bn)a"Gd
agreement 契約 Yu-e|:
allotments 分配數 L<!}!v5ja
allowance 津貼 ~n%~ Z|mMF
amalgamation 合併 fv_}7t7
amortization 攤銷 Mit,X
amortized cost 應攤成本 X=_pQ+j`^
annuities 年金 !Uz{dFJf;
applied cost 已分配成本 | 2BIAm]
applied expense 已分配費用 ,<F =\G_f
applied manufacturing expense 己分配製造費用 G$pTTT6#
apportioned charge 攤派費用
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appreciation 漲價 !TY9\8JzV
article of association 公司章程 F<q'ivj:w
assessment 課稅 9Y!N\-x`
assets 資產 R/r)l<X@
attorney fee 律師費 !"/]<OQ
audit 審計 PE3FuJGz
auditor 審計員 x@I*(I
average 平均數 D].!u{##
average cost 平均成本 W)3?T&`
bad debt 壞賬 #pu6^NTK
balance 餘額 BDSZ '
balance sheet 資產負債表 CI"7* z_
bank account 銀行賬戶 tAFKq>\
bank balance 銀行結存 9Z]~c^UB
bank charge 銀行手續費 ~K}iVX
bank deposit 銀行存款 O,R5csMh
bank discount 銀行貼現 I&~kwOP
bank draft 銀行匯票 m7wD#?lm
bank loan 銀行借款 n 1MZHa,
bank overdraft 銀行透支 JP`$A
bankers acceptance 銀行承兌 rF:C(
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bankruptcy 破產 B
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bearer 持票人 B*7Y5_N
beneficiary 受益人 O=UXe]D
bequest 遺產 :;W[@DeO[
bill 票據 Hs/
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bill of exchange 匯票 L;zwqdI
bill of lading 提單 ifj%!*
bills discounted 貼現票據 '?dO[iQ$:
bills payable 應付票據 H,`F%G#!`q
bills receivable 應收票據 w>Iw&US
board of directors 董事會 v+uq
bonds 債券 M#X8Rs1`
bonus 紅利 wBZ=IMDu\
book value 賬面價值 ,Oa-AF/p
bookkeeper 簿記員 c* 2U'A
bookkeeping 簿記 4-;"w;
branch office general ledger 支店往來賬戶 +\g/KbV7
broker 經紀人 ^Pl(V@
brought down 接前 I^"ouM9}Q
brought forward 接上頁 nMXk1`|/)x
budget 預算 pgbm2m
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by-product 副產品 O O?e8OU
by-product sales 副產品銷售 i!g}PbC[
capital 股本 gY\X?
capital income 資本收益 {$D[l
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capital outlay 資本支出 #HFB*>
capital stock 股本 t80s(e
capital stock certificate 股票 S:)Aj6>6
carried down 移後 |,3s]b`
carried forward 移下頁
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cash 現金 ~hK7(K
cash account 現金賬戶 G8=2=/ !
cash in bank 存銀行現金 <
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cash on delivery 交貨收款 4x7(50hp#
cash on hand 庫存現金 ro|mWP0
cash payment 現金支付 *69{#qN
cash purchase 現購 sd4eJ
cash sale 現沽 kFKc9}7W
cashier 出?#123;員 E;!pK9wL|
cashiers check 本票 R_9 &V!fl
certificate of deposit 存款單折
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certificate of indebtedness 借據 a&:1W83
certified check 保付支票 ^b|Z<oF
certified public accountant 會計師 yg({g
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charges 費用 O/g|E47
charge for remittances 匯水手續費 .EeXq}a[
charter 營業執照 ,fWQSc\}
chartered accountant 會計師 W0e+yIaR
chattles 動產 ]xGo[:k|E
check 支票 j("$qpv
che stub 支票存根 1Q_ C
closed account 己結清賬戶 vHR-mQUs
closing 結算 ;:
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closing entries 結賬紀錄 8VG6~>ux'>
closing stock 期末存貨 =&+]>g{T
closing the book 結賬 WgHl.
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columnar journal 多欄日記賬 #yNSQd
combination 聯合 4I7B
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commission 佣金 u#(&
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commodity 商品 3OnIAk3
common stock 普通股 be&5vl
company 公司 PJd7t%m;
compensation 賠償 y?=W
compound interest 複利 bVfFhfh*
consignee 承銷人 758`lfz=_
consignment 寄銷 5mzOr4*0
consignor 寄銷人 ]U[y3
consolidated balance sheet 合併資產負債表 hxG=g6:G
consolidated profit and loss account 合併損益表 /|7@rH([{
consolidation 合併 d)@Hx8
construction cost 營建成本 GMk\
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construction revenue 營建收入 Ah^0FU%!g
contract 合同 SZUhZI
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control account 統制賬戶 pypW
copyright 版權 u&4CXv=
corporation 公司 .II*wKk
cost 成本 lT.Q)(
cost accounting 成本會計 $d
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cost of labour 勞工成本 /zt9;^e
cost of production 生產成本 DlC\sm
cost of manufacture 製造成本 So?.V4aD_
cost of sales 銷貨成本 Za,MzKd=
cost price 成本價格 8aDSRfv*
credit 貸方 N$'/J-^
credit note 收款通知單 2Y~UeJ_\Lq
creditor 債權人 b:%z<vo
crossed check 橫線支票 '5^$v{
current account 往來活期賬戶 z+@CzHCN
current asset 流動資產 n oWjZ
current liability 流動負債 7JC^+rk
current profit and loss 本期損益 4Vv~
debit 借方 FEOr'H<3x
debt 債務 {?2jvv
debtor 債務人 Z|78>0SAt
deed 契據 Y!3Mm*
deferred assets 遞延資產 $? 'JePC
deferred liabilities 遞延負債 7CKpt.Sz6
delivery 交貨 "h@|XI
delivery expense 送貨費 8(AI|"A"-
delivery order 出貨單 WUC-*(
demand draft 即期匯票 1yFVF
demand note 即期票據 [_$r- FA
demurrage charge 延期費 FI.Ae/(U
deposit 存款 Z)JJ-V!
deposit slip 存款單 CsJ38]=Mt
depreciation 折舊 25bbuhss
direct cost 直接成本 0LX"<~3j
direct labour 直接人工 f+
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director 董事 I
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discount 折扣 5,Q3#f~!
discount on purchase 進貨折扣 M lv
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