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。 f_}FYeg
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acceptance 承兌 mz\d>0F U.
account 賬戶 )*[3Imq/
accountant 會計員 @pueM+(L&
accounting 會計 k(>hboR5n
accounting system 會計制度 fL[(;KcAa
accounts payable 應付賬款 l@-J&qG
accounts receivable 應收賬款 pVTx#rY
accumulated profits 累積利益 :cv_G;?
adjusting entry ?#123;整記錄 ]ee%=+'
adjustment ?#123;整 `&
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administration expense 管理費用 /6_>d$
advances 預付 LD]>_P83
advertising expense 廣告費 t\2Lo7[Pu
agency 代理 [ Fid
agent 代理人 ~2Jvb[IM
agreement 契約 g%1FTl
allotments 分配數 <<>?`7N
allowance 津貼 MqXN,n+`k
amalgamation 合併 wpw~[xd
amortization 攤銷 [eV!ho*r
amortized cost 應攤成本 '+tU8 Pb
annuities 年金 <5*cc8
applied cost 已分配成本 "g7`Ytln
applied expense 已分配費用 ax7]>Z=%d"
applied manufacturing expense 己分配製造費用 yw'b^D/
apportioned charge 攤派費用 PfTjC"`,
appreciation 漲價 {3Z&C$:s
article of association 公司章程 x|/zn<\^
assessment 課稅 .Y.\D\>~
assets 資產 g0w<vD`<g
attorney fee 律師費 D.G+*h@ g
audit 審計 "7_6iB&@<
auditor 審計員 |1`|E-S=
average 平均數 1X\dH<B}
average cost 平均成本 [G{{f
bad debt 壞賬 xmz83Ll9
balance 餘額 qv<[f=X9|
balance sheet 資產負債表 X^4HYm
bank account 銀行賬戶 P E1F3u>O
bank balance 銀行結存 =VkbymIZ4y
bank charge 銀行手續費 N_TWT&o4
bank deposit 銀行存款 k?|l;6
bank discount 銀行貼現 M/
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bank draft 銀行匯票 fk%r?K 6K
bank loan 銀行借款 WTi
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bank overdraft 銀行透支 <TmMUA)`}
bankers acceptance 銀行承兌 ws:@Pe4AF
bankruptcy 破產 ;' !G?)PZ
bearer 持票人 9W$
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beneficiary 受益人 +o)o4l%3
bequest 遺產 T
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bill 票據 $fSV8 n;Y
bill of exchange 匯票 0sW=;R2
bill of lading 提單 +5(
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bills discounted 貼現票據 xcfEL_'o
bills payable 應付票據 dwOB)B@{H
bills receivable 應收票據 }9[E+8L1
board of directors 董事會 w4Nm4To
bonds 債券 M{$EJS\d=
bonus 紅利 X
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book value 賬面價值 >x0"gh
bookkeeper 簿記員 >YuBi:z
bookkeeping 簿記 `(A>7;]:
branch office general ledger 支店往來賬戶 7c|8>zES:E
broker 經紀人 ]c,ttS_
brought down 接前 HgJ:R f]
brought forward 接上頁 7a.$tT
budget 預算 o9+"6V|.
by-product 副產品 YX38*Ml+V
by-product sales 副產品銷售 U-(2;F)
capital 股本 f Co- ony
capital income 資本收益 SBo>\<@
capital outlay 資本支出 mZsftby}
capital stock 股本 ]MJyBz+k
capital stock certificate 股票 7!Z\B-_,
carried down 移後 B:dk
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carried forward 移下頁 wzhM/Lmo\z
cash 現金 ]fz
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cash account 現金賬戶 k4iu`m@^H
cash in bank 存銀行現金 a]^hcKo4
cash on delivery 交貨收款 MJS4^*B\1
cash on hand 庫存現金 -.=
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cash payment 現金支付 Z3E957}
cash purchase 現購 ^Nl)ocHv!
cash sale 現沽 CYA#:
cashier 出?#123;員 ;Hr
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cashiers check 本票 U^<\'`
certificate of deposit 存款單折 NQzpgf|h
certificate of indebtedness 借據 uKF?UXc
certified check 保付支票 dOPA0Ja
certified public accountant 會計師 W,~s0a!
charges 費用 MJ sz
charge for remittances 匯水手續費 ?eD,\
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charter 營業執照 >&V?1!N"
chartered accountant 會計師 F;p>bw
chattles 動產 e _\]Q-
check 支票 `k ~.>#
che stub 支票存根 AA&398F
closed account 己結清賬戶 /HR9(j6
closing 結算 1(6B|w5+
closing entries 結賬紀錄 ^znj J\
closing stock 期末存貨 nHxos`Qx
closing the book 結賬 .),%S}
columnar journal 多欄日記賬 csZIBi
combination 聯合 MJ^NRT0?b
commission 佣金 '^pA%I2D
commodity 商品 ')_Gm{A#p
common stock 普通股 g7!
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company 公司 QA
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compensation 賠償 /5M@>A^?'
compound interest 複利 G!},jO*"
consignee 承銷人 O
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consignment 寄銷 MI o5Y`T
consignor 寄銷人 @@$=MSN
consolidated balance sheet 合併資產負債表 MK"PCE5^i6
consolidated profit and loss account 合併損益表 P~nI6/r1
consolidation 合併 bZ c&uq_
construction cost 營建成本 IxC/X5Mp^q
construction revenue 營建收入 7MIu-x|
contract 合同 fF!Mmm"
control account 統制賬戶 Am3^3
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copyright 版權 NQefrof
corporation 公司 ~J1;Z0}#
cost 成本 m)4s4P57y
cost accounting 成本會計 ]UyIp`nV;
cost of labour 勞工成本 w$ Lpuun{
cost of production 生產成本 )%p.v P'p
cost of manufacture 製造成本 "-JJ6Bk
cost of sales 銷貨成本 QW :-q(s
cost price 成本價格 _urv
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credit 貸方 cQ
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credit note 收款通知單 )2T?Z)"hO
creditor 債權人 bv$g$
crossed check 橫線支票 Hb5^+.xur
current account 往來活期賬戶 ?CGbnXZ4Ug
current asset 流動資產 AP.WTFf
current liability 流動負債 WHxq
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current profit and loss 本期損益 Qj(q)!Ku
debit 借方
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debt 債務 \M^L'Mkj
debtor 債務人 <%klrQya
deed 契據 S N_!o2F2
deferred assets 遞延資產 :Bc)1^I
deferred liabilities 遞延負債 q:Gi
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delivery 交貨 pUby0)}t
delivery expense 送貨費 3DRbCKNL
delivery order 出貨單 VyK]:n<5Q
demand draft 即期匯票 `9M:B&
demand note 即期票據 -+4:}
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demurrage charge 延期費 I12WOL q
deposit 存款 H&\IgD
deposit slip 存款單 clK3kBh~&
depreciation 折舊 eaP,MkK&
direct cost 直接成本 @F)51$Ld
direct labour 直接人工 vtw{
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director 董事 4eapR|#T
discount 折扣 yiyyw,iy
discount on purchase 進貨折扣 \y?
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