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。 &G5I0:a
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acceptance 承兌 @X / =.
account 賬戶 fJN9+l
accountant 會計員 <P)%Ms
accounting 會計 x+j/v5
accounting system 會計制度 mjJlXA
accounts payable 應付賬款 jC }u>AB
accounts receivable 應收賬款 WlJRKM2
accumulated profits 累積利益 K Qy\l+\gM
adjusting entry ?#123;整記錄 }lbx
adjustment ?#123;整 !"qEB2r
administration expense 管理費用 }t{^*(
advances 預付 kJ:5msKwC
advertising expense 廣告費 G}OrpPP
agency 代理 9<#R;eIsv
agent 代理人 p<.!::* %(
agreement 契約 xuC6EK+
allotments 分配數 l~>rpG
allowance 津貼 +GEKg~/4e
amalgamation 合併 _3?xIT
amortization 攤銷 a\.?
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amortized cost 應攤成本 (IWd?,H,n
annuities 年金 Z|7I }i
applied cost 已分配成本 m*WEge*$t
applied expense 已分配費用 S6Xw+W02
applied manufacturing expense 己分配製造費用 $TUC?e9"h
apportioned charge 攤派費用 +\@\,{Ujy
appreciation 漲價 ntUVhIE0
article of association 公司章程 TuPxyB
assessment 課稅 2yg'?tpj
assets 資產 >?\ !k
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attorney fee 律師費 6v#sq
audit 審計 %JU23c*
auditor 審計員 +.Ukzu~s
average 平均數 /]UNN~(
average cost 平均成本 vTa23YDW
bad debt 壞賬 D.JVEKLkU
balance 餘額 W;*vcbP
balance sheet 資產負債表 Kd21:|!t^
bank account 銀行賬戶 -CNv=vj 3
bank balance 銀行結存 trA `l/
bank charge 銀行手續費 o?x|y
bank deposit 銀行存款 cnO4NUDv
bank discount 銀行貼現 M%LwC/h:,
bank draft 銀行匯票 ;:YjgZ:+Q]
bank loan 銀行借款 =|^W]2W$
bank overdraft 銀行透支 D%}o26K.C
bankers acceptance 銀行承兌 (9QRg;
bankruptcy 破產 x=<>%m5R
bearer 持票人 \YyU5f7';
beneficiary 受益人 gI$`d?[0{
bequest 遺產 um4zLsd#v
bill 票據 k3eN;3#&
bill of exchange 匯票 YtKX\q^.
bill of lading 提單 {:+^[rerj
bills discounted 貼現票據 0To
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bills payable 應付票據 B_1u<00kg
bills receivable 應收票據 `t"Kq+
board of directors 董事會 ^OsUWhkV
bonds 債券 ~DS9{Y
bonus 紅利 "TCbO`mg
book value 賬面價值 %}MM+1eu
bookkeeper 簿記員 7q=xW6
bookkeeping 簿記 y9mZQq
branch office general ledger 支店往來賬戶 |W[rywxx
broker 經紀人 ImW~Jy
brought down 接前 TuR?r`P%
brought forward 接上頁 '\qr=0aW
budget 預算 ;Q 6e&Ips/
by-product 副產品 O
by-product sales 副產品銷售 ,)m-nZ5
capital 股本 2o}FB\4^i
capital income 資本收益 /v<8x?=
capital outlay 資本支出 Y)5}bmL
capital stock 股本 k !r z8S"
capital stock certificate 股票 5Uz(Bi
carried down 移後 NV ~i4R*#
carried forward 移下頁 [^P2Kn
cash 現金 QR8Q10
cash account 現金賬戶 `&DiM@Sm
cash in bank 存銀行現金 z<XS"4l?W
cash on delivery 交貨收款 dRC+|^rSC
cash on hand 庫存現金 T!$HVHh&,}
cash payment 現金支付 $^GnY7$!>
cash purchase 現購 @1X1E 2:
cash sale 現沽 =,9'O/br
cashier 出?#123;員 )^3655mb
cashiers check 本票 1 .CYs<
certificate of deposit 存款單折 6n g9 o6
certificate of indebtedness 借據 C*zdHzMj
certified check 保付支票 gDIB'Y
certified public accountant 會計師 I<f M8t.Y>
charges 費用 X ^)5O>>|t
charge for remittances 匯水手續費 qN(;l&Q
charter 營業執照 ]C^*C|
chartered accountant 會計師 ~<-h# B
chattles 動產 %oQj^r!Xd
check 支票 NyNu1V$
che stub 支票存根 )`0 j\
closed account 己結清賬戶 HRh".!lxy
closing 結算 HX^
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closing entries 結賬紀錄 P40eK0e6
closing stock 期末存貨 m\Nc}P_"p
closing the book 結賬
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columnar journal 多欄日記賬 cQb%bmBc5
combination 聯合 ^h
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commission 佣金 AG%aH=TKp
commodity 商品 1Zzw|@#>o
common stock 普通股 nIT=/{oyi
company 公司 |&.)_+w
compensation 賠償
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compound interest 複利 oyY,uB.|
consignee 承銷人 [sRQd;+
consignment 寄銷 (6b%;2k
consignor 寄銷人 kdq55zTc<6
consolidated balance sheet 合併資產負債表 0>Nq$/!
consolidated profit and loss account 合併損益表 '-_PO|}
consolidation 合併 jHzb,&
construction cost 營建成本 G@2M&0
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construction revenue 營建收入 `MS=/x E
contract 合同 $fO*229As
control account 統制賬戶 c{q`uI;O
copyright 版權 f
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corporation 公司 1-fz564
cost 成本 ~1oD7=WN
cost accounting 成本會計 {,ljIhc,
cost of labour 勞工成本 hJM0A3(Cm
cost of production 生產成本 wH.
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cost of manufacture 製造成本 |ouk;r24V
cost of sales 銷貨成本 ~gD'up@$/
cost price 成本價格 gf@Dy6<
credit 貸方 mBF?+/l
credit note 收款通知單 6=k^gH[g
creditor 債權人 k-/$8C
crossed check 橫線支票 '}=M~
current account 往來活期賬戶 D.~t#a A
current asset 流動資產 FdD'Hp+
current liability 流動負債 K.SHY!U}
current profit and loss 本期損益 wl4yN
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debit 借方 &}ow-u9c3
debt 債務 g`1i[Iu2
debtor 債務人 qA42f83
deed 契據 SF7Kb `>Y
deferred assets 遞延資產 ?.H*!u+9>
deferred liabilities 遞延負債 P'+*d#*S
delivery 交貨 bPEAG=l "-
delivery expense 送貨費 j!l(ReGb
delivery order 出貨單 w~`P\i@
demand draft 即期匯票 s]qfLC
demand note 即期票據 (~~=<0S
demurrage charge 延期費 7gkHKdJoMA
deposit 存款 -Y6JU
deposit slip 存款單 ME.LS2'n
depreciation 折舊 \[BnAgsF
direct cost 直接成本 8I'?9rt2M
direct labour 直接人工 :c>,=FUT
director 董事 sgX~4W"J
discount 折扣 N78Ev7PN
discount on purchase 進貨折扣 K"D9. %7
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