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。 M~*o =t
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acceptance 承兌 l7S&s&W @
account 賬戶
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accountant 會計員 tzG.)Uqs
accounting 會計 aq]bF%7
accounting system 會計制度 9y;8JO
accounts payable 應付賬款 q4KYC!b
accounts receivable 應收賬款 I~>Ye<g#
accumulated profits 累積利益 MMyJAGh
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adjusting entry ?#123;整記錄
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adjustment ?#123;整 iR{*XE
administration expense 管理費用 w4;1 ('
advances 預付 'n7Ld6%1
advertising expense 廣告費 Kfs|KIQ>=
agency 代理 ^r^) &]
agent 代理人 2PEA<{u
agreement 契約 -hP>;~*4
allotments 分配數 LX;" Mz>
allowance 津貼 F44KbUH
amalgamation 合併 JrwR:_+|
amortization 攤銷 Y2P%0
amortized cost 應攤成本 !WQ S.&
annuities 年金 cp3O$S
applied cost 已分配成本 Yi#U~ h
applied expense 已分配費用 oGqbk x
applied manufacturing expense 己分配製造費用 f VpE&F
apportioned charge 攤派費用 5c6?$v/
appreciation 漲價 ,&rHBNS
article of association 公司章程 zr1A4
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assessment 課稅 1zJ
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assets 資產 >vc$3%L[$
attorney fee 律師費 S2"H E`
audit 審計 Huho|6ohH
auditor 審計員 vC%8-;8{H
average 平均數 ])$Rw$`w
average cost 平均成本 "tg?V
bad debt 壞賬 T8-,t];i
balance 餘額 VgcLG ]tE[
balance sheet 資產負債表 (@;=[
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bank account 銀行賬戶 _Rm1-,3
bank balance 銀行結存 ibQN
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bank charge 銀行手續費 5!iBKOl#D
bank deposit 銀行存款 ]Qh0+!SdG
bank discount 銀行貼現 <~-cp61z;
bank draft 銀行匯票 )XoIb[s"
bank loan 銀行借款 \"?5CHz*
bank overdraft 銀行透支 +|TFxaVz
bankers acceptance 銀行承兌 GilmJ2<
bankruptcy 破產 -)$5[jM]
bearer 持票人 FR? \H"'x
beneficiary 受益人 *MZa|Xy
bequest 遺產 gP:H_nVh
bill 票據 m}o4Vr;"
bill of exchange 匯票 5 p! rZ
bill of lading 提單 KVZ-T1K
bills discounted 貼現票據 O}mz@-Z
bills payable 應付票據 [}Pi $at
bills receivable 應收票據 <t"|
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board of directors 董事會 QK@[b3-h1
bonds 債券 Zsx\GeE%:
bonus 紅利 }q D0-
book value 賬面價值 Q,<V)
bookkeeper 簿記員 !OL[1_-4|K
bookkeeping 簿記 \9T/%[r#
branch office general ledger 支店往來賬戶 GR>kxYM%q
broker 經紀人 w4(g]9^Q
brought down 接前 "6
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brought forward 接上頁 dE]yb|Ld
budget 預算
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by-product 副產品
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by-product sales 副產品銷售 s 8iB>-dk
capital 股本 U)iq
capital income 資本收益 6Dz N.fz
capital outlay 資本支出 qpXsQim$~
capital stock 股本 |.Vs(0O
capital stock certificate 股票 o2e gNTG
carried down 移後 p^THoF'~T
carried forward 移下頁 ?$Jj^/luD
cash 現金 5tQZf'pHfd
cash account 現金賬戶 Z[?zaQ$
cash in bank 存銀行現金 w-w
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cash on delivery 交貨收款 q>Kzl/~c.P
cash on hand 庫存現金 Gx/kel[Y}
cash payment 現金支付 FoB^iA6e
cash purchase 現購 9HBRWh6
cash sale 現沽
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cashier 出?#123;員 <%
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cashiers check 本票 l#cG
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certificate of deposit 存款單折 6&s"
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certificate of indebtedness 借據 |cIv&\ x
certified check 保付支票 } za"rU
certified public accountant 會計師 9U]j@*QN
charges 費用 G%5ZG$as
charge for remittances 匯水手續費 bT
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charter 營業執照 -0f,qNF
chartered accountant 會計師 1yV+~)by3
chattles 動產 g=L80$1
check 支票 $
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che stub 支票存根 q!4eVg*
closed account 己結清賬戶 gOLN7K-)
closing 結算 gUHx(Fi[4
closing entries 結賬紀錄 "^NsbA+
closing stock 期末存貨 jN T+?2
closing the book 結賬 ~Y 3X*
columnar journal 多欄日記賬 G;P
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combination 聯合 z[+Sb;
commission 佣金 Nn='9s9F?}
commodity 商品 W@FSQ8b>$m
common stock 普通股 X<mlaXwrA
company 公司 x".!&5
compensation 賠償 |*n
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compound interest 複利 Ci_Qra 6
consignee 承銷人 ae0t*;~
consignment 寄銷 o8h`9_
consignor 寄銷人 @RXkj-,eC#
consolidated balance sheet 合併資產負債表 9>9,
consolidated profit and loss account 合併損益表 ]8/g[Ii
consolidation 合併 Ld?'X=eQ
construction cost 營建成本 |qz&d=>
construction revenue 營建收入 za!8:(
contract 合同 L%;[tu(*
control account 統制賬戶 X+kgx!u'y
copyright 版權 \-8S"
corporation 公司 ,)M/mG?,
cost 成本 bYBE h n
cost accounting 成本會計 (z
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cost of labour 勞工成本 yS1i$[JV
cost of production 生產成本 i "d&U7Q
cost of manufacture 製造成本 `!Yd$=*c_&
cost of sales 銷貨成本 z)Lw\H^/
cost price 成本價格 u~
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credit 貸方 M@+Pq/f:
credit note 收款通知單 Zygu/M6
creditor 債權人 7#(0GZN9h%
crossed check 橫線支票
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current account 往來活期賬戶 qs!A)H#
current asset 流動資產 *Gul|Lp$<I
current liability 流動負債 n
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current profit and loss 本期損益 F
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debit 借方 :!ablO~
debt 債務 K<q#2G0{
debtor 債務人 !<>*|a
deed 契據 |]5`T9K@b#
deferred assets 遞延資產 N}>[To3
deferred liabilities 遞延負債 Q^bYx (r5w
delivery 交貨 4W#DLip9
delivery expense 送貨費 M+*K-zt0
delivery order 出貨單 CaC \\5wl
demand draft 即期匯票 >t{-_4Yv?
demand note 即期票據 {gh<SZsE
demurrage charge 延期費 ^.9DfA0
deposit 存款 RM;Uq>l
deposit slip 存款單 !e:_$$j
depreciation 折舊 c:aW"U
direct cost 直接成本 (hEg&@
direct labour 直接人工 lffw
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director 董事 /cT6X]o8
discount 折扣 z*B?Hw),
discount on purchase 進貨折扣 C\4d.~C:w3
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