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。 s-v
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acceptance 承兌 ? YG)I;(
account 賬戶 G.UI|r/Kz
accountant 會計員 IC7M$
accounting 會計 k1!@^A
accounting system 會計制度 KRA/MQ^7~U
accounts payable 應付賬款
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accounts receivable 應收賬款 rvw)-=qR[
accumulated profits 累積利益 D
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adjusting entry ?#123;整記錄 Sm5H_m!
adjustment ?#123;整 @mfEKU!
administration expense 管理費用 /gG"v5]
advances 預付 ->V<DZK
advertising expense 廣告費 VX1-JxY
agency 代理 ej"+:."\e
agent 代理人 5s].
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agreement 契約 :eCU/BC4
allotments 分配數 &c,kQo+pA
allowance 津貼 aca=yDs2
amalgamation 合併 *Em,*!
amortization 攤銷 yYfsy?3
amortized cost 應攤成本 R~6$oeWAw
annuities 年金 UNBH
applied cost 已分配成本 :*KHx|Q
applied expense 已分配費用 Pjc
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applied manufacturing expense 己分配製造費用 H/37)&$E(
apportioned charge 攤派費用 )h)]SF}
appreciation 漲價 N}t
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article of association 公司章程 BSVxN
assessment 課稅 Bf8jPa/
assets 資產 D
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attorney fee 律師費 zld#qG6
audit 審計 s']Bx=
auditor 審計員 c(~[$)i6
average 平均數 %B.yW`,X
average cost 平均成本 BGX.U\uc
bad debt 壞賬 ?)ONf#4Y
balance 餘額 WA&!;Zq
balance sheet 資產負債表 &*aIEa^
bank account 銀行賬戶 #%h-[/
bank balance 銀行結存 )z28=%g
bank charge 銀行手續費 !/]WrGqbS
bank deposit 銀行存款 q1KZ5G)6GJ
bank discount 銀行貼現 6l:qD` _
bank draft 銀行匯票 {fjdr
bank loan 銀行借款 ZNvEW
bank overdraft 銀行透支 O[ef#R!
bankers acceptance 銀行承兌 "LlfOKG
bankruptcy 破產 <d$x.in
bearer 持票人 z+n,uHs
beneficiary 受益人 SR|`!
bequest 遺產 @pRlxkvV
bill 票據 &n8_0|gK
bill of exchange 匯票 oc >{?.^
bill of lading 提單 yvO{:B8%
bills discounted 貼現票據 m()RU"WY
bills payable 應付票據 M,\:<kNI
bills receivable 應收票據 |}di&y@-JI
board of directors 董事會 <"my^
bonds 債券 HK0!P*
bonus 紅利 kZGRxp9
book value 賬面價值 1`qMj0Y_
bookkeeper 簿記員 lrIjJ
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bookkeeping 簿記 9^#c|
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branch office general ledger 支店往來賬戶 fy@<&U5rg
broker 經紀人 3!|;iJRH
brought down 接前 T~##,qQ
brought forward 接上頁 #W.#Hjpp
budget 預算 1oWED*B
by-product 副產品 HOJs[mqB%
by-product sales 副產品銷售 Ay0U=#XP
capital 股本 ,N]H dR
capital income 資本收益 @a0DT=>dT
capital outlay 資本支出 U`NjPZe5^
capital stock 股本 ?FpWvyz|
capital stock certificate 股票 0vD7v
carried down 移後 &&8IU;J
carried forward 移下頁 zGkS^Z=(
cash 現金 /YMj-S_b~
cash account 現金賬戶 'O_3)x5
cash in bank 存銀行現金 R?
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cash on delivery 交貨收款 q(.sq12<<W
cash on hand 庫存現金 Ch|jtVeuyJ
cash payment 現金支付 BMG3|N^
cash purchase 現購 afuOeZP
cash sale 現沽 j2StXq3
cashier 出?#123;員 f=r<nb'H
cashiers check 本票 nG'&ZjA
certificate of deposit 存款單折
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certificate of indebtedness 借據 Tz8PS k1[
certified check 保付支票 9CWF{"
certified public accountant 會計師 26I_YL,S
charges 費用 uXJ;A *
charge for remittances 匯水手續費 aJbO((%$|u
charter 營業執照 \F/hMXDlJ
chartered accountant 會計師 J\:R|KaP<p
chattles 動產 }J:U=HJ
check 支票 vyK7I%T'R
che stub 支票存根
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closed account 己結清賬戶 |@
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closing 結算 -$cmG4
closing entries 結賬紀錄 t\k$};qJ
closing stock 期末存貨 p'*>vk
closing the book 結賬 p6#g;$V$
columnar journal 多欄日記賬 Bn#?zI
combination 聯合 irFMmI b
commission 佣金 lm-dW'7&
commodity 商品 i@)i$i4
common stock 普通股 fzb29 -
company 公司 Vt %bI0#
compensation 賠償 M/>7pZW
compound interest 複利 (_mnB W
consignee 承銷人 `1$@|FgyC
consignment 寄銷 j,lT>/
consignor 寄銷人 )U7t
consolidated balance sheet 合併資產負債表 Wz49i9e+d
consolidated profit and loss account 合併損益表 Z<1FSk,[
consolidation 合併 c[wla<dO*
construction cost 營建成本 &5fJPv &
construction revenue 營建收入 cl=EA6P\X
contract 合同 iNtaDX|%/
control account 統制賬戶 =.f-w0V
copyright 版權 m? J0i>H
corporation 公司 /Y
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cost 成本 v7BA[
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cost accounting 成本會計 _~IR6dKE
cost of labour 勞工成本 jnK WZ/R
cost of production 生產成本 ^84G%)`&
cost of manufacture 製造成本 ([\
cost of sales 銷貨成本 %GjM(;Tk
cost price 成本價格 -3t7*
credit 貸方 3G,Oba[$<
credit note 收款通知單 M -cTRd-i
creditor 債權人 @5=oeOg36
crossed check 橫線支票 ov`h
current account 往來活期賬戶 X$
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current asset 流動資產 0=@?ob7
current liability 流動負債 w28o}$b`
current profit and loss 本期損益 z1PBMSG
debit 借方 ieDk ;
debt 債務 A-Sv;/yD_
debtor 債務人 >kj`7GA
deed 契據 (6?9B lH~
deferred assets 遞延資產 &zl|87M
deferred liabilities 遞延負債 rdl;M>0@
delivery 交貨 0%9 q8M;
delivery expense 送貨費 V+*
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delivery order 出貨單 lGPUIoUo
demand draft 即期匯票 c]x1HvPE
demand note 即期票據 \\PjKAsh
demurrage charge 延期費 nrL9
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deposit 存款 AF;)#T
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deposit slip 存款單 5,3'=mA6
depreciation 折舊 >:A ARx%
direct cost 直接成本 l4 D
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direct labour 直接人工 Y}t \4 di
director 董事 #a/5SZP
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discount 折扣 <C1H36p
discount on purchase 進貨折扣 w k(VR
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