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。 +l/v`=C
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acceptance 承兌 Ff%V1BH[
account 賬戶 c#sHnpP
accountant 會計員 18!y7
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accounting 會計 ,_fz)@)
accounting system 會計制度 k%sH0 9
accounts payable 應付賬款 6:O<k2=2
accounts receivable 應收賬款 m^G(qoZ]
accumulated profits 累積利益 >
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adjusting entry ?#123;整記錄 {VL@U$'oI
adjustment ?#123;整 yjg&/6
administration expense 管理費用 S k~"-HL|
advances 預付 `om+p
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advertising expense 廣告費 PmRvjSIG
agency 代理 1J4Pnl+hN
agent 代理人 +ti ?7|bK<
agreement 契約 0{|HRiQH9+
allotments 分配數 E5d$n*A
allowance 津貼 jb-kg</A
amalgamation 合併 /N"3kK,N
amortization 攤銷 )&Oc7\J,
amortized cost 應攤成本 Y8\P"qb
annuities 年金 LmePJ
applied cost 已分配成本 1!~cPD'F
applied expense 已分配費用 K"H\gmV_g
applied manufacturing expense 己分配製造費用 &~
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apportioned charge 攤派費用 !qj[$x-ns
appreciation 漲價 B6Vlc{c5SO
article of association 公司章程 _!R$a-
assessment 課稅 W(`QbNJ
assets 資產 GWnIy6TH l
attorney fee 律師費 b}3"v(
audit 審計 hTr5Q33y>
auditor 審計員 _*fNa!@hY
average 平均數 8w&-O~M
average cost 平均成本 Ki\.w~Qs
bad debt 壞賬 ~ELMLwn.
balance 餘額 'J|)4OG:
balance sheet 資產負債表 En?V\|,
bank account 銀行賬戶 VThr]$2Y
bank balance 銀行結存 6<._^hyq
bank charge 銀行手續費 ?;XEb\Kf
bank deposit 銀行存款 XH"+oW
bank discount 銀行貼現 GQqGrUQ*}
bank draft 銀行匯票 RZm%4_p4s
bank loan 銀行借款 4Z( #;9f
bank overdraft 銀行透支 vxOqo)yO
bankers acceptance 銀行承兌
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bankruptcy 破產 *?rWS"B
bearer 持票人 &
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beneficiary 受益人 pk/#RUfT+
bequest 遺產 9=%zd z2_S
bill 票據 h[ DNhR
bill of exchange 匯票 Ymk?@mV4
bill of lading 提單 MzJCiX^
bills discounted 貼現票據 N+|NI?R?}
bills payable 應付票據 Je1d|1!3
bills receivable 應收票據 "is(
board of directors 董事會 @ _Ey"k<
bonds 債券 n/+X3JJ
bonus 紅利 <'a~ Y3B"o
book value 賬面價值 sgX!4wG&Z
bookkeeper 簿記員 ~[g(@Xt
bookkeeping 簿記 Dcl$?
branch office general ledger 支店往來賬戶 UN]gn>~j
broker 經紀人 K}~$h,n
brought down 接前 t'eqk#rq
brought forward 接上頁 ;c(a)_1
budget 預算 K p3}A$uV
by-product 副產品 Z/#_Swv
by-product sales 副產品銷售
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capital 股本 ?"6Zf LRi
capital income 資本收益 z M9#1^X
capital outlay 資本支出 =}^NyLE?
capital stock 股本 )
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capital stock certificate 股票 I"07x'Ahq3
carried down 移後 '
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carried forward 移下頁 `g)}jo`W
cash 現金 lvs
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cash account 現金賬戶 xY^sC56Z
cash in bank 存銀行現金 -+#%]P
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cash on delivery 交貨收款 6>>; fy2
cash on hand 庫存現金 CRb8WD6.
cash payment 現金支付 <n2@;`D
cash purchase 現購 AjC:E+g
cash sale 現沽 3nq?Y8yac
cashier 出?#123;員 &`"DG$N(
cashiers check 本票 ALF0d|>=uj
certificate of deposit 存款單折 :QE5 7.
certificate of indebtedness 借據 L:R4&|E/t
certified check 保付支票 ^9g$/8[^c_
certified public accountant 會計師 {ZJO5*
charges 費用 BQ@7^E[
charge for remittances 匯水手續費 O\5%IfB'"
charter 營業執照 K$CC ~,D
chartered accountant 會計師 0
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chattles 動產 Y[
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check 支票 OxlA)$.hpu
che stub 支票存根 yk+ 50/L
closed account 己結清賬戶 $@g]?*L:
closing 結算 jk AjYR .
closing entries 結賬紀錄 XHr*Rs.[=
closing stock 期末存貨 h3ygL" k
closing the book 結賬 wu41Mz7
columnar journal 多欄日記賬 j#NyNv(jE1
combination 聯合 *FS8]!Qg
commission 佣金 (`x_MTLL
commodity 商品 !NXjax\r
common stock 普通股 VF%QM;I[Rc
company 公司 aO6\e>
compensation 賠償 t*{L[c9.Uq
compound interest 複利 ZlT }cA/n
consignee 承銷人 ,/;Aew;
consignment 寄銷 _:x]'w%
consignor 寄銷人 i'>6Qo
consolidated balance sheet 合併資產負債表 L4By5)
consolidated profit and loss account 合併損益表 ^QK`z@B
consolidation 合併 -t`kb*O3`
construction cost 營建成本 _jWs(OmJ
construction revenue 營建收入 peQwH
contract 合同 &5CRXf
control account 統制賬戶 rTPgHK]?l
copyright 版權 GABZsdFZ!
corporation 公司 BI'>\hX/V
cost 成本 fPR_3qgQ
cost accounting 成本會計 |;ztK[(
cost of labour 勞工成本 TCr4-"`r-{
cost of production 生產成本 87 Z[0>
cost of manufacture 製造成本 Q@D7\<t
cost of sales 銷貨成本 ;kFD769DLw
cost price 成本價格 ' \JE>#
credit 貸方 b!<_ JOL2.
credit note 收款通知單 ~#_~DqbMZ5
creditor 債權人 .<x6U*)\O
crossed check 橫線支票 u'Y
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current account 往來活期賬戶 M'*s5:i
current asset 流動資產 >O'\
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current liability 流動負債 /6x&%G:m#
current profit and loss 本期損益 CM6% g f3
debit 借方 1\}vU
debt 債務 z0"t]4s
debtor 債務人 B8&q$QV
deed 契據 (gt\R}
deferred assets 遞延資產 coP->&(@U#
deferred liabilities 遞延負債 r\NqY.U&
delivery 交貨 X+X:nL.t
delivery expense 送貨費 mm/\\my
delivery order 出貨單 rRTKF0+
demand draft 即期匯票 %hB-$nE
demand note 即期票據 1d^~KBfv
demurrage charge 延期費 ~_ THvx1
deposit 存款 n,N->t$i
deposit slip 存款單 v{u3[c
depreciation 折舊 XlppA3JON|
direct cost 直接成本 19 5_1?'<
direct labour 直接人工 Z@~gN5@,M
director 董事 }:m#}s
discount 折扣 N$fP\h^AR
discount on purchase 進貨折扣 (tK_(gO
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