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。 8*#][wC2
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acceptance 承兌 @*"<U]
account 賬戶 X_({};mz
accountant 會計員 T :S{3
accounting 會計 _Q}RElA
accounting system 會計制度 `;qv}
accounts payable 應付賬款 =@KY A(D
accounts receivable 應收賬款 T{H#]BF<E
accumulated profits 累積利益 lZA>L,
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adjusting entry ?#123;整記錄 ROt0<^<
adjustment ?#123;整 7x7r!rSe,
administration expense 管理費用 KvJP(!{
advances 預付 @
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advertising expense 廣告費 W3V{Xk|
agency 代理 ;Jbc'V'fm
agent 代理人 YV3TxvXMR
agreement 契約 d! QD vO
allotments 分配數 mf;^b.mKh
allowance 津貼 FSwgPIO>
amalgamation 合併 9 /Ai(
amortization 攤銷 ;p#Z :6
amortized cost 應攤成本 E2h;hr;W
annuities 年金 >_0 i=.\
applied cost 已分配成本 K]pKe"M
applied expense 已分配費用 vzyI::f?
applied manufacturing expense 己分配製造費用 i3 l #~
apportioned charge 攤派費用 `\|3
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appreciation 漲價 ptWG@"j/b
article of association 公司章程 F%_,]^ n[
assessment 課稅 }u3H4S<o
assets 資產 3^A/`8R7K
attorney fee 律師費 nA_
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audit 審計 ngkeJ)M0$
auditor 審計員 vBnKu
average 平均數 ^0-e,d
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average cost 平均成本 AeY$.b
bad debt 壞賬 %$Jqt
balance 餘額 27*(oT
balance sheet 資產負債表 fs3-rXoB
bank account 銀行賬戶
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bank balance 銀行結存 f.$aFOn
bank charge 銀行手續費 c6Yf"~TD0
bank deposit 銀行存款 orQ
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bank discount 銀行貼現 -
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bank draft 銀行匯票 / 8WpX
bank loan 銀行借款 @!&Jgg53G
bank overdraft 銀行透支 v`_i1h9p{
bankers acceptance 銀行承兌 5&-j{J0iV
bankruptcy 破產 uzVG q!'H
bearer 持票人 |`k1zc)9
beneficiary 受益人 ezg^5o;
bequest 遺產 "BLv4s|y7L
bill 票據 :?$Sb8OuIL
bill of exchange 匯票 oc3dd"8}@
bill of lading 提單 qr'x0r|<>
bills discounted 貼現票據 %TW%|"v
bills payable 應付票據 %<=w [*i
bills receivable 應收票據 ~E<PtDab
board of directors 董事會
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bonds 債券 w;yiX<t<
bonus 紅利 M|[@znzR<
book value 賬面價值 jHu,u|e0>S
bookkeeper 簿記員 <uBhi4
bookkeeping 簿記 ~}7$uW0ol
branch office general ledger 支店往來賬戶 '&.)T2Kw
broker 經紀人 +3/k/W
brought down 接前 [xZ/ZWb/
brought forward 接上頁 B8cB
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budget 預算 {8!ZKlB
by-product 副產品 f!M
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by-product sales 副產品銷售 ;T5,T
capital 股本 I=4Xv<F
capital income 資本收益 g+ >=C
capital outlay 資本支出 P7'oXtW{o
capital stock 股本 !"`@sd~
capital stock certificate 股票 e(OwS?K
carried down 移後 ( Lok
carried forward 移下頁 K9e~Wl<3
cash 現金 [)Z'N/;0
cash account 現金賬戶 PwFQ #Z
cash in bank 存銀行現金 ),nCq^Bp
cash on delivery 交貨收款 X
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cash on hand 庫存現金 ^eT
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cash payment 現金支付 wMH[QYb<*
cash purchase 現購 P3>..fhoW
cash sale 現沽 lj
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cashier 出?#123;員 tr6jh=
cashiers check 本票 N_u&
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certificate of deposit 存款單折 `y8
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certificate of indebtedness 借據 *3A3>Rwu
certified check 保付支票 bx hP jAL
certified public accountant 會計師 1A7 %0/K-]
charges 費用 ZNzR`6}
charge for remittances 匯水手續費 4zo4
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charter 營業執照 Lv
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chartered accountant 會計師 I! h(`
chattles 動產 d\~p5_5.
check 支票 y-w2O]
che stub 支票存根 wF|0n t
closed account 己結清賬戶 fOa6,
closing 結算 0K=Qf69Y
closing entries 結賬紀錄 :V&N\>Wo
closing stock 期末存貨 "C_T]%'Wm
closing the book 結賬 |A ;o0pL
columnar journal 多欄日記賬 ^=eq .(>
combination 聯合 Q0pC4WJ`
commission 佣金 ES^>[2Y
commodity 商品 dO>k5!ge|:
common stock 普通股 $x?NNS_ "J
company 公司 :y=!{J<
compensation 賠償 lhLnyg Uk
compound interest 複利 eq^TA1>T
consignee 承銷人 >;&Gz-lm
consignment 寄銷 O0@w(L-
consignor 寄銷人 a$w},=
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consolidated balance sheet 合併資產負債表 cU7rq j_
consolidated profit and loss account 合併損益表
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consolidation 合併 HG2N-<$
construction cost 營建成本 RY9+ 9i
construction revenue 營建收入 `d75@0:
contract 合同 285_|!.Y
control account 統制賬戶 k/df(cs
copyright 版權 VLf
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corporation 公司 u
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cost 成本 aRbx
cost accounting 成本會計 RXGHD19]
cost of labour 勞工成本 ` *>V6B3
cost of production 生產成本 , p_G/OU
cost of manufacture 製造成本 |J:$MX~
cost of sales 銷貨成本 z)5S^{(
cost price 成本價格 ,5/V@;i
credit 貸方 q\a[S*
credit note 收款通知單 }KK2WJp#M
creditor 債權人 G7
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crossed check 橫線支票 D,MyI#
current account 往來活期賬戶 Xc\*9XV:
current asset 流動資產 fs&,w
current liability 流動負債 %moJF1
current profit and loss 本期損益 vKU`C?,L
debit 借方 L'>s(CR
debt 債務 d4%dIR)
debtor 債務人 GP* +
deed 契據 Y5HfN[u^7
deferred assets 遞延資產 +W6Hva.
deferred liabilities 遞延負債 ;P3>>DZ
delivery 交貨 Xdc
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delivery expense 送貨費 N;<//,
delivery order 出貨單 H6_xwuw:
demand draft 即期匯票 "ml?7Xl,n
demand note 即期票據 NjbwGcH%\
demurrage charge 延期費 cFLd)mt/
deposit 存款 !L77y^oV
deposit slip 存款單 u,fA!
depreciation 折舊 2
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direct cost 直接成本 DR6]-j!FK
direct labour 直接人工 K'NcTw#f
director 董事 ^OF5F8Tf/
discount 折扣 i`+B4I8[
discount on purchase 進貨折扣 mG_BM/$
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