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。 gxpR#/(E~
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acceptance 承兌 1Vt7
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account 賬戶 $n& alcU
accountant 會計員
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accounting 會計 r9 'lFj
accounting system 會計制度 EcrM`E#kaZ
accounts payable 應付賬款 [ jve
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accounts receivable 應收賬款 f:\jPkf'
accumulated profits 累積利益 aB"W6[
adjusting entry ?#123;整記錄 ;$l!mv7
adjustment ?#123;整
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administration expense 管理費用 r^-3( 77n
advances 預付 4%~$A`7
advertising expense 廣告費 <splLZW3k
agency 代理 aM5zYj`pW
agent 代理人 |_8::kir:
agreement 契約 0[TZ$<v"
allotments 分配數 vE7 L> 7
allowance 津貼 !OekN,6
amalgamation 合併 |;ycEB1
amortization 攤銷 gBUtv|(@>[
amortized cost 應攤成本 P!'Sx;C^f
annuities 年金 5WgdgDb@L
applied cost 已分配成本 N,V%/O{Y
applied expense 已分配費用 =K .' x
applied manufacturing expense 己分配製造費用 rc1EJ(c
apportioned charge 攤派費用 0*YLFqN
appreciation 漲價 YUJlQ2e(
article of association 公司章程 {uh]b(}s)
assessment 課稅 @4Z>;
assets 資產 q PuxYU
attorney fee 律師費 7)S`AQ2:)
audit 審計 2+
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auditor 審計員 E
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average 平均數 OJ\IdUZ
average cost 平均成本 Ke,UwYG2~G
bad debt 壞賬 GiJ|5"
balance 餘額 ~ ?m';
balance sheet 資產負債表 db`xlvrCY
bank account 銀行賬戶 > xkl7D
bank balance 銀行結存 g*F?
bank charge 銀行手續費 R8P7JY[h
bank deposit 銀行存款 |4aV~n[>#
bank discount 銀行貼現 Gp'rN}i^
bank draft 銀行匯票 ~Tq
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bank loan 銀行借款 |`_qmk[:R
bank overdraft 銀行透支 YpoO:
bankers acceptance 銀行承兌 A#M#JI-Y
bankruptcy 破產 2MQgTFM9
bearer 持票人 4]A2Jl
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beneficiary 受益人 xK 9"t;!C&
bequest 遺產 )a.Y$![
bill 票據 %&5 !vK
bill of exchange 匯票 @B
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bill of lading 提單 t%ye:
bills discounted 貼現票據 Ac'[(
bills payable 應付票據 W,5A|Q~
bills receivable 應收票據 /+pbO-r W*
board of directors 董事會 s$css{(ek
bonds 債券 z(d@!Cd
bonus 紅利 (xpj?zlmM
book value 賬面價值 >(S4h}^I
bookkeeper 簿記員
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bookkeeping 簿記 sufidi
branch office general ledger 支店往來賬戶 '; ,DgR;'
broker 經紀人 /:d03N\9k
brought down 接前 eU'DQp*
brought forward 接上頁 #y%bx<A
budget 預算 i
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by-product 副產品 L22GOa0
by-product sales 副產品銷售 *gfx'$
capital 股本 <DP_`[+C
capital income 資本收益 Ks.m5R
capital outlay 資本支出 {j@
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capital stock 股本 5n!
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capital stock certificate 股票 e^Q$Tog<
carried down 移後
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carried forward 移下頁 <h:> :%# k
cash 現金 LHU^%;L
cash account 現金賬戶 3?SofPtc/
cash in bank 存銀行現金 T{3C3EE?]
cash on delivery 交貨收款 4V9D
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cash on hand 庫存現金 Nl3x
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cash payment 現金支付 h\".Ty
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cash purchase 現購 ,0%P3
cash sale 現沽 ,o7aIg&_H
cashier 出?#123;員 4zs1BiMG
cashiers check 本票 j@1cllJkh
certificate of deposit 存款單折 aKXaor@0f.
certificate of indebtedness 借據 &S}%)g%Iv9
certified check 保付支票 lMz5))Rr
certified public accountant 會計師 i*B@#;;F
charges 費用 ?nJ7lLQA
charge for remittances 匯水手續費 2*Hw6@Jj
charter 營業執照 a)=WDRk
chartered accountant 會計師 |6w.m<p
chattles 動產 ~L(=-B`Ow
check 支票 yep`~``_
che stub 支票存根 3&'ll51t
closed account 己結清賬戶 gXN#<g,:^
closing 結算 x4|>HY<p?
closing entries 結賬紀錄 //cj$}Rn!
closing stock 期末存貨 p>4$&-
closing the book 結賬 #mwV66'H
columnar journal 多欄日記賬 <6
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combination 聯合 y%)5r}S^
commission 佣金 P5/K?I~/So
commodity 商品 S'M=P_-7
common stock 普通股 w='1uV<6
company 公司 JR
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compensation 賠償 So; ;
compound interest 複利 Q<W9<&VZe
consignee 承銷人 >yFEUD:
consignment 寄銷 d2lOx|jt
consignor 寄銷人 g*C&Pr3
consolidated balance sheet 合併資產負債表 tz0@csXV
consolidated profit and loss account 合併損益表 +shT}$cb1
consolidation 合併 _h>S7-X
construction cost 營建成本 dd1m~Gm
construction revenue 營建收入 vWY}+#
contract 合同 Su`LB z"
control account 統制賬戶 CqX2R:#
copyright 版權 9z7^0Ruw
corporation 公司 54~`8f
cost 成本 csE 9Ns
cost accounting 成本會計 "+3p??h%Rq
cost of labour 勞工成本 V_f}Y8>e
cost of production 生產成本 92_F8y*D
cost of manufacture 製造成本 p'UY Ht
cost of sales 銷貨成本 wP28IB:^
cost price 成本價格 fy04/_,q
credit 貸方 YBn"9w\#
credit note 收款通知單 bK;I:JK3
creditor 債權人 la#f,C3_
crossed check 橫線支票 cmgI,n-o?
current account 往來活期賬戶 3qOq:ZkQ
current asset 流動資產 pOP`n3m0
current liability 流動負債 Q4e*Z9YJ
current profit and loss 本期損益 MMCac6;Aea
debit 借方 .,zrr&Po
debt 債務 T|^rFaA
debtor 債務人 }[ LME Z
deed 契據 :e> y=
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deferred assets 遞延資產 usEdp
deferred liabilities 遞延負債 'Lu7cb^
delivery 交貨 =ic"K6mhq
delivery expense 送貨費 j<H`<S
delivery order 出貨單
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demand draft 即期匯票 i? 5jl&30
demand note 即期票據 taOD,}c|$
demurrage charge 延期費 G)5w_^&%
deposit 存款 pQ%~u3
deposit slip 存款單 JU+Uzp
depreciation 折舊 e!
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direct cost 直接成本 `tA~"J$32l
direct labour 直接人工 ucP
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director 董事 I>ks H
discount 折扣 ^ FNvVbK|`
discount on purchase 進貨折扣 \GYh"5
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