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。 \.9-:\'(
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acceptance 承兌 jToA"udW/
account 賬戶 bxc#bl3
accountant 會計員 L 2Os\
accounting 會計 '?v.O}
accounting system 會計制度 1;4TA}'H
accounts payable 應付賬款 oslrv7EK
accounts receivable 應收賬款 ka[
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accumulated profits 累積利益 EbY%:jR
adjusting entry ?#123;整記錄 4 rw<C07Z
adjustment ?#123;整 ,N<xyx.
administration expense 管理費用 3E+u)f lmB
advances 預付 %=]~5a9
advertising expense 廣告費 1$q SbQ
agency 代理 Fj7cI +
agent 代理人 ]{0
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agreement 契約 +smPR
allotments 分配數 [9Q2/V;Uk%
allowance 津貼 zo7Hm]W`
amalgamation 合併 )4D |sN
amortization 攤銷 ORA+>
amortized cost 應攤成本 [q?{e1
annuities 年金 p3\F1]( Z
applied cost 已分配成本 Z8 1]>
applied expense 已分配費用 UCa(3p^V_
applied manufacturing expense 己分配製造費用 3EI$tP @4
apportioned charge 攤派費用 |jU/R
appreciation 漲價 3(}W=oI
article of association 公司章程 }RO Cj,|
assessment 課稅 v
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assets 資產 TC<_I0jCh
attorney fee 律師費 MkRRBvk
audit 審計 ss-{l+Z5
auditor 審計員 qYl%v
average 平均數 }{n[_:[7
average cost 平均成本 `$AX!,<!G
bad debt 壞賬
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balance 餘額 h&{9 &D1t
balance sheet 資產負債表 ) 'j
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bank account 銀行賬戶 #B88w9
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bank balance 銀行結存 'Wn'BRXq3
bank charge 銀行手續費 ol^OvG:TQ
bank deposit 銀行存款 f2`[
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bank discount 銀行貼現 ?.LS_e_0
bank draft 銀行匯票 ,?3r-bM
bank loan 銀行借款 :3gtc/p t>
bank overdraft 銀行透支 >KNiMW^V
bankers acceptance 銀行承兌 /3Zo8.
bankruptcy 破產 T[`o$j6
bearer 持票人 ~5N0=)
beneficiary 受益人 ||;V5iR:
bequest 遺產 2y>~<
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bill 票據 (OLj E]9;
bill of exchange 匯票 +4Aj/$%[q
bill of lading 提單 Eh^c4x
bills discounted 貼現票據 \'xF\V
bills payable 應付票據 ^a0{"|Lq
bills receivable 應收票據 Rp^kD ,*
board of directors 董事會 p`fUpARA!
bonds 債券 D{x'k2=
bonus 紅利 w<!F& kQB
book value 賬面價值
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bookkeeper 簿記員 FO<PMK
bookkeeping 簿記 mXtsP
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branch office general ledger 支店往來賬戶 7?9QlUO
broker 經紀人 bBk_2lg=4)
brought down 接前 [_Fj2nb*
brought forward 接上頁 ><V<}&:y$(
budget 預算 ]0p]
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by-product 副產品 6!sC
by-product sales 副產品銷售 _ I"}3*
capital 股本 1YV ;pEw3w
capital income 資本收益 _C2iP[YwQ{
capital outlay 資本支出 Q'5]E{1<'n
capital stock 股本 [3lAKI
capital stock certificate 股票 (HbA?Aja
carried down 移後 rE$0a-d2B
carried forward 移下頁
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cash 現金 }$iKz*nx|
cash account 現金賬戶 \f\CK@
cash in bank 存銀行現金 akATwSrU
cash on delivery 交貨收款 #
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cash on hand 庫存現金 `yJ3"{uO
cash payment 現金支付 @( p9}
cash purchase 現購 x7J8z\b"O
cash sale 現沽 iga.B
cashier 出?#123;員 ;}1O\nngR
cashiers check 本票 dDYD6
certificate of deposit 存款單折 W5c
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certificate of indebtedness 借據 cQ}3?
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certified check 保付支票 #0$fZ
certified public accountant 會計師 hhWIwR
charges 費用 XX&4OV,^%D
charge for remittances 匯水手續費 PtsQV!
charter 營業執照 +*uaB
chartered accountant 會計師 RK)1@Tz7!
chattles 動產 rf?%- X(V
check 支票 Z<D8{&AjS
che stub 支票存根 41uiW,
closed account 己結清賬戶 sbv2*fno5
closing 結算 Y%9$!
closing entries 結賬紀錄 HpP82X xj
closing stock 期末存貨 8ShIn@|32
closing the book 結賬 QNbV=*F?
columnar journal 多欄日記賬 lT^/8Z<g
combination 聯合 B@w/wH
commission 佣金 gcF:/@:Rm
commodity 商品 w.VjGPp
common stock 普通股
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company 公司 _=Z?5{7S>
compensation 賠償
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compound interest 複利 x"
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consignee 承銷人 8Sxk[`qx\K
consignment 寄銷 :a/l9 m(
consignor 寄銷人 T<oDLJA\
consolidated balance sheet 合併資產負債表 @U+#@6
consolidated profit and loss account 合併損益表 mUj_V#v
consolidation 合併 Vx z`
construction cost 營建成本 !mZDukfjQ
construction revenue 營建收入 :
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contract 合同 `=V p 0tPI
control account 統制賬戶 z~"Q_gme
copyright 版權 o_8Wnx^
corporation 公司 j"hNkCF
cost 成本 nuH=pIq6x
cost accounting 成本會計 ?;VsA>PV
cost of labour 勞工成本 ]ur?i{S,
cost of production 生產成本 &V|kv"Wwj
cost of manufacture 製造成本 |'Z+`HI
cost of sales 銷貨成本 ayI<-s-
cost price 成本價格 5^D094J|^
credit 貸方 xkC M*5:
credit note 收款通知單 0qINa:Ori
creditor 債權人 +T\<oj%}2
crossed check 橫線支票 u*f`\vs
current account 往來活期賬戶 ~R&rQJJeJ
current asset 流動資產 7Kf
current liability 流動負債 E.%V0}
current profit and loss 本期損益 V0NLwl
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debit 借方 -Uan.#~S
debt 債務 L;lu)|b"
debtor 債務人 2vTO>*t
deed 契據 Qr\eT}
deferred assets 遞延資產 IL g o:xQ
deferred liabilities 遞延負債 -T}r$A
delivery 交貨 A9lw^.
delivery expense 送貨費 ;A4qE W
delivery order 出貨單 B}S+/V`
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demand draft 即期匯票 wPEK5=\4Ob
demand note 即期票據 NN#k^[i1
demurrage charge 延期費 Zs(BViTb|
deposit 存款 c2t`i
deposit slip 存款單 ~s-bA#0S
depreciation 折舊 L3w.<h
direct cost 直接成本 ,m[XeI
direct labour 直接人工 zMRa<G7
director 董事 wmww7
discount 折扣 !E&l=*lM.
discount on purchase 進貨折扣 ny{S&f
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