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。 mFdj+ &2\
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acceptance 承兌 mzkv/
account 賬戶 ,
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accountant 會計員 N
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accounting 會計 sq~9
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accounting system 會計制度 ~gAp`Q
accounts payable 應付賬款 7@*l2edXm+
accounts receivable 應收賬款 |0e7<[
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 V<%eWT)x7C
adjustment ?#123;整 i^zncDMA
administration expense 管理費用 @ZUrr_|
advances 預付 FhkS"y
advertising expense 廣告費 q;<=MO/
agency 代理 s
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agent 代理人 byW9]('e
agreement 契約 tB i16=
allotments 分配數 qB0F9[U
allowance 津貼 Xi~%,~
amalgamation 合併 71GyMtX
amortization 攤銷 y$7vJl.uS/
amortized cost 應攤成本 3w-0IP]<
annuities 年金 v3`k?jAaI
applied cost 已分配成本 2iJ)K rw
applied expense 已分配費用 g*& |Eq/
applied manufacturing expense 己分配製造費用 2sryhS'(H
apportioned charge 攤派費用 >m-VBo
appreciation 漲價 X>W2aDuEZ
article of association 公司章程 ?Dr K2;q
assessment 課稅 !lk
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assets 資產 s.p4+KJ
attorney fee 律師費 X?8 EPCk
audit 審計 |\W9$V
auditor 審計員 XFiP8aX<
average 平均數 UHh7x%$n
average cost 平均成本 P wY~L3,
bad debt 壞賬 z9B""ws
balance 餘額 ..5rW0lr
balance sheet 資產負債表 :p@.aD5
bank account 銀行賬戶 TOe=6Z5h
bank balance 銀行結存 =5v=<, ]
bank charge 銀行手續費 =>k E`"{!
bank deposit 銀行存款 d}Y\;'2,
bank discount 銀行貼現 _,?<r&>v6
bank draft 銀行匯票 BM,]Wjfdj
bank loan 銀行借款 y|7sh
bank overdraft 銀行透支 Hv~&RZpe
bankers acceptance 銀行承兌 FZ0wtS2
bankruptcy 破產 m/T3Um
bearer 持票人 eq!>~: #
beneficiary 受益人 1ab_^P
bequest 遺產 3;hztC Zj
bill 票據 m 3Y@p$i5
bill of exchange 匯票 [K=M;$
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bill of lading 提單 fy6<KEea
bills discounted 貼現票據 Mkj`
bills payable 應付票據 XDt MFig
bills receivable 應收票據 [@&0@/s*t'
board of directors 董事會 <U]!1
bonds 債券 /qd5{%:
bonus 紅利 R.(fo:ve>
book value 賬面價值 /~O>He
bookkeeper 簿記員 =,])xzG%
bookkeeping 簿記 Biva{'[m
branch office general ledger 支店往來賬戶 e` QniTkT
broker 經紀人 :"~SKJm
brought down 接前 aJ{-m@/5
brought forward 接上頁 WEnI[JGe
budget 預算 OtVRhR3>
by-product 副產品 S#{jyU9 ]
by-product sales 副產品銷售 P5K=S.g
capital 股本 2lc
capital income 資本收益 1z6$>{FUR
capital outlay 資本支出 l:i&l?>_
capital stock 股本 J_|LGrt})
capital stock certificate 股票 n?[JPG2X
carried down 移後 <?>1eU%
carried forward 移下頁 "?X,);5S
cash 現金 2I|`j^
cash account 現金賬戶 "
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cash in bank 存銀行現金 x* 9 Xu"?
cash on delivery 交貨收款 xk:=.Qqh
cash on hand 庫存現金 ;J>upI
cash payment 現金支付 X
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cash purchase 現購 )-s9CWJv
cash sale 現沽 d$H
cashier 出?#123;員 lA/.4"nN
cashiers check 本票 F{*h~7D-|
certificate of deposit 存款單折 ..K@'*u
certificate of indebtedness 借據 fFNscY<4w
certified check 保付支票 \x7^ly$_
certified public accountant 會計師 k',#T932x1
charges 費用 }mYxI^n
charge for remittances 匯水手續費 "M!]t,?S
charter 營業執照 mp:xR ^5c
chartered accountant 會計師 @PZ{(
chattles 動產 8)o%0#;0B
check 支票 (6crWw{3
che stub 支票存根
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closed account 己結清賬戶 :u9OD` D
closing 結算 +7KRoF |
closing entries 結賬紀錄 .}c&
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closing stock 期末存貨 $ o
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closing the book 結賬 chE}TK
columnar journal 多欄日記賬 Vm*E^ v
combination 聯合 K0usBA
commission 佣金 +Zg@X.z
commodity 商品 DP8%/CV!*
common stock 普通股 Tpd|+60g
company 公司 t+ vz=`
compensation 賠償 SYd6D@^2j
compound interest 複利 67g"8R#.V
consignee 承銷人 0g`$
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consignment 寄銷 sW,JnR
consignor 寄銷人 "}x%5/(
consolidated balance sheet 合併資產負債表 t}YT
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consolidated profit and loss account 合併損益表 !kS/Ei
consolidation 合併 4Jf9N'
construction cost 營建成本 `oU|U!|
construction revenue 營建收入 ,(A
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contract 合同 b]b+PK*h
control account 統制賬戶 |E9'ii&?B
copyright 版權 bgYUsc*uR
corporation 公司 AnK~<9WQj
cost 成本 %XBMi~
cost accounting 成本會計 bn%4s[CVb4
cost of labour 勞工成本 1N}vz(0"
cost of production 生產成本 QnA~,z/.w
cost of manufacture 製造成本 v{X<6^g
cost of sales 銷貨成本 ,rS?^"h9
cost price 成本價格 :2.<JUDM
credit 貸方 o/6VOX
credit note 收款通知單 :>y;*x0w
creditor 債權人 #,9s\T
crossed check 橫線支票 :Y Ki
current account 往來活期賬戶 hS1I ;*t
current asset 流動資產 PbnAY{J
current liability 流動負債 U,K=(I7OBX
current profit and loss 本期損益 Yi j^hs@eV
debit 借方 I.[Lv7U-
debt 債務 fKW)h?.Kd
debtor 債務人 akFT 0@9
deed 契據 2FcNzAaV
deferred assets 遞延資產 PX*}.L *x
deferred liabilities 遞延負債 bq2f?uD-}
delivery 交貨 Ms#rvn!J
delivery expense 送貨費 <L+1
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delivery order 出貨單 );zLgNx,
demand draft 即期匯票 U=WS
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demand note 即期票據 ob;O,&e0>
demurrage charge 延期費 ?>Ngsp>-P
deposit 存款 7`f%?
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deposit slip 存款單 CTS1."kx1
depreciation 折舊 \n`/?\r.z
direct cost 直接成本 !QpOrg
direct labour 直接人工 uBl&{$<
director 董事 BwkY;Ur/AL
discount 折扣 npd:a Gx
discount on purchase 進貨折扣 THlQifA!
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