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。 vl,Ff
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acceptance 承兌 oZCjci-
account 賬戶 F
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accountant 會計員 a\@k5?
accounting 會計 5_\+8A*
accounting system 會計制度 6hX[5?}
accounts payable 應付賬款 A<$w
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accounts receivable 應收賬款 :*6#(MX
accumulated profits 累積利益 9iy3 dy^
adjusting entry ?#123;整記錄 Y:-O/X
adjustment ?#123;整 t<DZW#
administration expense 管理費用 WH6Bs=G\}
advances 預付 XJI
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advertising expense 廣告費 )' 3V4Z&
agency 代理 LeTOVgjA|
agent 代理人 4?2$~\
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agreement 契約 WnkI i,<
allotments 分配數 _ \LPP_
allowance 津貼 u>y/<9]q8
amalgamation 合併 &hco3HfW
amortization 攤銷 |q+dTy_n
amortized cost 應攤成本 px>g
annuities 年金 &o]ic(74c?
applied cost 已分配成本 u P&<
applied expense 已分配費用 C>gC99
applied manufacturing expense 己分配製造費用 %~$coZY^
apportioned charge 攤派費用 &RL
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appreciation 漲價 N}rc3d#
article of association 公司章程 fUV;3du
assessment 課稅 4u}jkd$]*
assets 資產 H
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attorney fee 律師費 `vc?*"
audit 審計 'irHpN6n
auditor 審計員 X7Z=@d(
average 平均數 sG K7Uy
average cost 平均成本 cI/Puh^3
bad debt 壞賬 t8_i[Hw6D
balance 餘額 *:tfz*FG$G
balance sheet 資產負債表 _p^&]eQ+k#
bank account 銀行賬戶 g3Z"ri~!G
bank balance 銀行結存 N`xXH
bank charge 銀行手續費 FNy-&{P2
bank deposit 銀行存款 iQ#dWxw4
bank discount 銀行貼現 ]~d!<x#+
bank draft 銀行匯票 1}XESAX;0
bank loan 銀行借款 1P6!E*z\
bank overdraft 銀行透支 $s`#&.>c-
bankers acceptance 銀行承兌 8=Aoj%l#
bankruptcy 破產 &w
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bearer 持票人 qtYVX:M@,
beneficiary 受益人 G+V?c1Me
bequest 遺產 t1rAS.z&
bill 票據 Cj1nll8c
bill of exchange 匯票 m&{%6
bill of lading 提單 ,/Usyb,`
bills discounted 貼現票據 sB+
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bills payable 應付票據 W)
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bills receivable 應收票據 kB3@;z:
board of directors 董事會 OkfnxknZ|
bonds 債券 <
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bonus 紅利 f*E#E=j
book value 賬面價值 6~.{~+Bd
bookkeeper 簿記員 dk[MT'DV
bookkeeping 簿記 Lxqv
branch office general ledger 支店往來賬戶 M%"{OHj!o
broker 經紀人 *)xjMTJ%
brought down 接前 dO!5` ]
brought forward 接上頁 c6~<vV'}
budget 預算
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by-product 副產品 ("txj[v-/
by-product sales 副產品銷售 kpLx?zW--q
capital 股本 ;!Q}g19C
capital income 資本收益 "Kc1@EX=
capital outlay 資本支出 :{'%I#k2
capital stock 股本 SEXmVFsQ
capital stock certificate 股票 6!$2nK+
carried down 移後 <&MY/vV
carried forward 移下頁 k#DMd9
cash 現金 9D,/SZ-v
cash account 現金賬戶 {No
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cash in bank 存銀行現金 'Fr"96C$
cash on delivery 交貨收款 w7`0
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cash on hand 庫存現金 v)s;
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cash payment 現金支付 %pBc]n@_
cash purchase 現購 {2=f,,|+f
cash sale 現沽 y41,T&ja
cashier 出?#123;員 UtYwG#/w
cashiers check 本票 'wd&O03&
certificate of deposit 存款單折 hzV= 7
certificate of indebtedness 借據 HtAO9
certified check 保付支票 )m<C
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certified public accountant 會計師 .)[0yW&
charges 費用 GB8>R
charge for remittances 匯水手續費 s]'EIw}mo
charter 營業執照 =l+~}/7'Z
chartered accountant 會計師 TaNcnAY>9
chattles 動產 x
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check 支票 QUKv :;
che stub 支票存根 I'e`?H t
closed account 己結清賬戶 *RJiHcII
closing 結算 zY2o;-d|4
closing entries 結賬紀錄 |?<^4U8
closing stock 期末存貨 aU?HIIA
closing the book 結賬 Rg\D-F6:
columnar journal 多欄日記賬 M&J$9X
combination 聯合 SI9PgC
commission 佣金 u}eLf'^ZCe
commodity 商品 <Wa7$ h F
common stock 普通股 z2IKd'Wy
company 公司 Wo+^R%K'4
compensation 賠償 jSdW?IH
compound interest 複利 >bbvQb+j
consignee 承銷人 6YF<GF{
consignment 寄銷 rq![a};~
consignor 寄銷人
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consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 9^1li2z k{
consolidation 合併 TxvvCV^
construction cost 營建成本 $VnPs!a
construction revenue 營建收入 ?L+|b5RS
contract 合同 bA02)?L
control account 統制賬戶 tNC;CP#R+
copyright 版權
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corporation 公司 vEC#W43l
cost 成本 7_CX6:
cost accounting 成本會計 >gf,8flgj
cost of labour 勞工成本 h)h%y
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cost of production 生產成本 S t;@ZV
cost of manufacture 製造成本 8Az|SJ<
cost of sales 銷貨成本 ~'VVCtA
cost price 成本價格 35n'sVn
credit 貸方 3"LT ''
credit note 收款通知單 e`bP=7`0
creditor 債權人 1{.5X8y1x
crossed check 橫線支票 Wiere0 2*
current account 往來活期賬戶 rp,Us#>6
current asset 流動資產 0`$fs.4c
current liability 流動負債 d-'BT(
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current profit and loss 本期損益 ("P]bU+'>
debit 借方 ux
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debt 債務 DA^!aJ6iF
debtor 債務人 =h,J!0Y
deed 契據 VU;98
deferred assets 遞延資產 'c#AGi9
deferred liabilities 遞延負債 j026CVL
delivery 交貨 pMV ?vH
delivery expense 送貨費 ,jdTe?[*^
delivery order 出貨單 7}puj%JS
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demand draft 即期匯票
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demand note 即期票據 Yd]
demurrage charge 延期費 m*vz
deposit 存款 TF~cDn
deposit slip 存款單 ~WKWx.ul
depreciation 折舊 <{IeCir
direct cost 直接成本 0y3C
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direct labour 直接人工 He1~27+99
director 董事 'tJxADK
discount 折扣 yi*EE%
discount on purchase 進貨折扣 bJ^Jmb
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