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。 $l 0^2o=
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acceptance 承兌 Pdrz lu
account 賬戶 ceyZ4M
accountant 會計員 oypX.nye_
accounting 會計 :&9#p%/
accounting system 會計制度 ^W3xw[{
accounts payable 應付賬款 <
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accounts receivable 應收賬款 pn{Nk1Pl
accumulated profits 累積利益 ;~tKNytD`B
adjusting entry ?#123;整記錄 Y Gvt
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adjustment ?#123;整 xzAyE5GL>
administration expense 管理費用 u2@:[:Ao
advances 預付 JY4 +MApN
advertising expense 廣告費 O
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agency 代理 Jd7+~isu~
agent 代理人 vsRn\Y
agreement 契約 3{]csZvW
allotments 分配數 cQA;Y!Q#
allowance 津貼 eM*@
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amalgamation 合併 vRVQ:fw
amortization 攤銷 j2k,)MHu!x
amortized cost 應攤成本 SB:-zQ5
annuities 年金 @m<xpel
applied cost 已分配成本 <;=?~QK%-
applied expense 已分配費用 =M*31>"I0
applied manufacturing expense 己分配製造費用 >
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apportioned charge 攤派費用 [59_n{S 1
appreciation 漲價 LS?3 >1g
article of association 公司章程 ;Ze}i/
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assessment 課稅 K\,)9:`t
assets 資產 HX7"w
attorney fee 律師費 !w(J]<
audit 審計 F$^RM3
auditor 審計員 `DUMTFcMX
average 平均數 +A>>Ak|s
average cost 平均成本
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bad debt 壞賬 9B{,q6
balance 餘額 &l/2[>D%4
balance sheet 資產負債表
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bank account 銀行賬戶 LD0x 4zm$m
bank balance 銀行結存 pW 2NrBq@w
bank charge 銀行手續費 :54ik,l
bank deposit 銀行存款 ^yb3L1y
bank discount 銀行貼現 .!/DM-C
bank draft 銀行匯票 RpOGY{[)[
bank loan 銀行借款 &'TZU"_
bank overdraft 銀行透支 1~zzQ:jAZ
bankers acceptance 銀行承兌 [U5[;BNRD
bankruptcy 破產 *%=BcV+,
bearer 持票人 04D>h0yFf
beneficiary 受益人 8iGS=M
bequest 遺產 wqk D
bill 票據 Ej~vp2
bill of exchange 匯票 KLBU8%
bill of lading 提單 V|gW%Z,j
bills discounted 貼現票據 {E@Fk,
bills payable 應付票據 m9 o{y6_j*
bills receivable 應收票據 /Nt#|C>
board of directors 董事會 ?#YheML?
bonds 債券 A<fKO <d
bonus 紅利 opU=49b
book value 賬面價值 #^4p(eZ[}
bookkeeper 簿記員 2Tec#eYe
bookkeeping 簿記 aMe]6cWHV>
branch office general ledger 支店往來賬戶 * ?x$q/a
broker 經紀人 kVz9}Xp"
brought down 接前 *:gx1w
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brought forward 接上頁 $P&{DOiKS
budget 預算 =(2y$,6g?
by-product 副產品 LM\ H%=*L
by-product sales 副產品銷售 |;sL*Vr
capital 股本 /Jj7+?
capital income 資本收益 %A64AJZ
capital outlay 資本支出 DA]<30w
capital stock 股本 uatY:GSR
capital stock certificate 股票 ]9qY(m
carried down 移後 n_QSuh/Wn
carried forward 移下頁 -FpZZ8=,M2
cash 現金 MdXOH$ps
cash account 現金賬戶 7
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cash in bank 存銀行現金 SQ'\K d=
cash on delivery 交貨收款 q)te/J
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cash on hand 庫存現金 ])OrSsV}
cash payment 現金支付 v=5H,4UMA
cash purchase 現購 Pt5"q3ec{T
cash sale 現沽 |ecK~+
cashier 出?#123;員 jV{?.0/h|
cashiers check 本票 niC ;WK
certificate of deposit 存款單折 Voy1
certificate of indebtedness 借據 nVB.sab
certified check 保付支票 vz6No%8X
certified public accountant 會計師 Hi%)TDfv
charges 費用 K|L&mL&8
charge for remittances 匯水手續費 ncTPFv
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charter 營業執照 q8A ;%.ZLG
chartered accountant 會計師 =jv3O.z q
chattles 動產 !]f8
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check 支票 &s6;2G&L$
che stub 支票存根 HQ /D )D
closed account 己結清賬戶 +pUG6.j%
closing 結算 ]31>0yj[Q
closing entries 結賬紀錄 H=lzW_(
closing stock 期末存貨 Fi+8| /5
closing the book 結賬 oZ,J{I!L
columnar journal 多欄日記賬 gGZ-B<
combination 聯合 K@%o$S?>z_
commission 佣金 C)UL{n
commodity 商品 |\.:h":!0~
common stock 普通股 TOT#l6yqdd
company 公司 tTEw"DL_-
compensation 賠償 #`]`gNB0Yg
compound interest 複利 A
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consignee 承銷人 (aC~0
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consignment 寄銷 '/="bSF
consignor 寄銷人 H 48YX(HI
consolidated balance sheet 合併資產負債表 izDfpr}s4
consolidated profit and loss account 合併損益表 ;*%3J$T+
consolidation 合併 b~$8<\
construction cost 營建成本 @7HHi~1JK
construction revenue 營建收入 ygK@\JHn
contract 合同 /a,"b8
control account 統制賬戶 IA%|OVAfF
copyright 版權 h;Hg/jv
corporation 公司 pO?v$Rjl
cost 成本 a =
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cost accounting 成本會計 ^F)t>K$0m
cost of labour 勞工成本 MJ"@
cost of production 生產成本 :6gRoMb]
cost of manufacture 製造成本 'VpzB
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cost of sales 銷貨成本 gV}c4>v(
cost price 成本價格 5GK> ~2c(
credit 貸方 vh"wXu
credit note 收款通知單 ="p,~ivrz
creditor 債權人 shgZru
crossed check 橫線支票 t:x"]K
current account 往來活期賬戶 YsO3( HS
current asset 流動資產 bL`>#M_^
current liability 流動負債 2P/ Sq
current profit and loss 本期損益 DD5cUlOSu
debit 借方 63E)RR_Lh
debt 債務 Tw,|ZA4XH
debtor 債務人 uc{s\_
deed 契據 BT)PD9CN(
deferred assets 遞延資產 Tnv,$KOhs
deferred liabilities 遞延負債 `h%K8];<6f
delivery 交貨 tWyl&,3?1
delivery expense 送貨費 =AcK9?%5
delivery order 出貨單 M3U?\g
demand draft 即期匯票 M
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demand note 即期票據 CKnPMvmz
demurrage charge 延期費 D&o~4Qvc]
deposit 存款 ::p%R@?
deposit slip 存款單 ;il+C!6zpf
depreciation 折舊 L\hid/NL
direct cost 直接成本 ?[]jJ
direct labour 直接人工 ,|g&v/WlC%
director 董事 ]GT+UX
discount 折扣 .sjv"D"
discount on purchase 進貨折扣 {[4.<|26
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