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。 `(YxI
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acceptance 承兌 <kGU,@6PF
account 賬戶 M}yDXJx
accountant 會計員 \P.I)n`8 y
accounting 會計 U*22h` S
accounting system 會計制度 N+Y]s
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accounts payable 應付賬款 Xc?&_\. +
accounts receivable 應收賬款 Lv|q
accumulated profits 累積利益 $wo?
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adjusting entry ?#123;整記錄 GT0Of~?f
adjustment ?#123;整 y+"X~7EX
administration expense 管理費用 k@/sn(
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advances 預付 5*Y^\N
advertising expense 廣告費 ;1%-8
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agency 代理 nEJY5Bz$
agent 代理人 M luVx'
agreement 契約 gj*+\3KO@a
allotments 分配數 E`?3PA8
allowance 津貼 ^pQCNKLBY
amalgamation 合併 ~GL]wF2#
amortization 攤銷 - `p4-J!Fy
amortized cost 應攤成本 4lKq{X
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annuities 年金 Dey<OE&
applied cost 已分配成本 _3TY,l~
applied expense 已分配費用 IOqwCD[
applied manufacturing expense 己分配製造費用 X*{2[+<o
apportioned charge 攤派費用 L)@?e?9
appreciation 漲價 Zc
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article of association 公司章程 9f&C
assessment 課稅 KX'{[7}m'
assets 資產 6)Y.7 XR
attorney fee 律師費 mF,Y?ax
audit 審計 DXJ`oh
auditor 審計員 e[&L9U6GW-
average 平均數 D/vOs[X
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average cost 平均成本 |wH5sjT
bad debt 壞賬 P:k>aHnW
balance 餘額 L.S;J[a;
balance sheet 資產負債表 ?~hHGf\^b6
bank account 銀行賬戶 A
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bank balance 銀行結存 Cjc6d4~
bank charge 銀行手續費 ki?S~'a
bank deposit 銀行存款 56zL"TF`
bank discount 銀行貼現 +yk24
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bank draft 銀行匯票 xKuRh}^K
bank loan 銀行借款 P)Rh=U
bank overdraft 銀行透支 Y@N,qHtz
bankers acceptance 銀行承兌 ,
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bankruptcy 破產 M%2+y5
bearer 持票人 _qw?@478
beneficiary 受益人 ]G5w6&d
bequest 遺產 _kU:Z
bill 票據 DAcQz4T`
bill of exchange 匯票 pe] A5\4c
bill of lading 提單 glM$R &/
bills discounted 貼現票據 18+)`M-5o
bills payable 應付票據 W4pL ,(
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bills receivable 應收票據 Xq_5
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board of directors 董事會 f!I[>&n
bonds 債券 @+Si?8\
bonus 紅利 ca7=V/i_a{
book value 賬面價值 =g9*UzA"O
bookkeeper 簿記員 PIu1+k.r?
bookkeeping 簿記 S|7!{}
branch office general ledger 支店往來賬戶 [RLN;(0n
broker 經紀人 nD`w/0hT<
brought down 接前 JtEo'As:[
brought forward 接上頁 "B3N*R(["
budget 預算 -likj#Z
by-product 副產品 DW5Y@;[
by-product sales 副產品銷售 . 1KhBgy^K
capital 股本 S-
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capital income 資本收益 :.Jf0
capital outlay 資本支出 j|U#)v/
capital stock 股本 ++6`sMJ
capital stock certificate 股票 6kpg+{;
carried down 移後 K{|p~B
carried forward 移下頁 FbS|~Rp~
cash 現金 wO'TBP
cash account 現金賬戶 p"n$!ilbm
cash in bank 存銀行現金 ,z;cbsV-{
cash on delivery 交貨收款 wy0tgy(' |
cash on hand 庫存現金 iV'k}rXC
cash payment 現金支付 jcuB
cash purchase 現購 ^(vs.U^U<
cash sale 現沽 'p>Ra/4
cashier 出?#123;員 +jS|2d
cashiers check 本票 /67 h&j
certificate of deposit 存款單折 A
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certificate of indebtedness 借據 cq}EZ@ .
certified check 保付支票 =Xi07_8Ic<
certified public accountant 會計師 _F>CBG
charges 費用 -:|?h{q?u
charge for remittances 匯水手續費 Al}6q{E9+8
charter 營業執照 7
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chartered accountant 會計師 ar__ Pf6r
chattles 動產 -w9pwB
check 支票 &dM.
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che stub 支票存根 yE:+Lo`>
closed account 己結清賬戶 l`oZ)?ur
closing 結算 ,K9*%rW)
closing entries 結賬紀錄 9oYgl1}d
closing stock 期末存貨 ZA0mz 65
closing the book 結賬 j[`j9mM8
columnar journal 多欄日記賬 7gf05Z'=
combination 聯合 fmU {
commission 佣金 9s\A\$("l
commodity 商品 t;W0"ci9
common stock 普通股 T|nDTezr
company 公司 U'H$`$Ov
compensation 賠償 $"+djI?E9
compound interest 複利 @.$|
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consignee 承銷人 /rWd=~[MO
consignment 寄銷 b$N2z
consignor 寄銷人 X{5vX
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consolidated balance sheet 合併資產負債表 4!Fo$
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consolidated profit and loss account 合併損益表 Q# ~Q=T'<
consolidation 合併 mk.9OhYY
construction cost 營建成本 .~~nUu+M
construction revenue 營建收入 ~IYUuWF(
contract 合同 %|auA
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control account 統制賬戶 R%{<mno/_
copyright 版權 s'!Cp=xQF"
corporation 公司 J\+0[~~
cost 成本 ((H^2KJn
cost accounting 成本會計 o_XflzC
cost of labour 勞工成本 (?n=33}Ci
cost of production 生產成本 +ieY:H[
cost of manufacture 製造成本 aOlT;h
cost of sales 銷貨成本 ux
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cost price 成本價格 n6wV.?8
credit 貸方 !hJ+Lp_
credit note 收款通知單 ,]bhy p
creditor 債權人 h;p>o75O
crossed check 橫線支票 ,]|#[ 8
current account 往來活期賬戶 KI)M JG:t
current asset 流動資產 %Qmn-uZ
current liability 流動負債 <^&ehy:7y
current profit and loss 本期損益 z>LUH
debit 借方 2L3)#22m*
debt 債務 Px4)>/ z,
debtor 債務人 (up~[
deed 契據 wo4;n9@I
deferred assets 遞延資產 CSJdvxb
deferred liabilities 遞延負債 `#rL*;\uV
delivery 交貨 } df
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delivery expense 送貨費 V3&RJ k=b
delivery order 出貨單 [)H&'5 +F
demand draft 即期匯票 I3aNFa}
demand note 即期票據 `95r0t0hh\
demurrage charge 延期費 p2#)A"
deposit 存款 n`#tKwWHYx
deposit slip 存款單 aRj9E}
depreciation 折舊 bWH&P/>
direct cost 直接成本 yQU{zY
direct labour 直接人工 m4**~xfC
director 董事 tI`Q /a5@
discount 折扣 {+] [5<q
discount on purchase 進貨折扣 o*-)Tq8GHE
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