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。 tznT*EQr
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acceptance 承兌 6dh PqL
account 賬戶 5V0=-K
accountant 會計員 shB(kb{{
accounting 會計 c/u;v69r
accounting system 會計制度 [Zf<r1m
accounts payable 應付賬款 v|xlI4
accounts receivable 應收賬款 j.K yPWO
accumulated profits 累積利益 +J} 41
adjusting entry ?#123;整記錄 8"@<s?0\"
adjustment ?#123;整 IO4 IaeM
administration expense 管理費用 <}=D ?bXw
advances 預付 ?cJ$=
advertising expense 廣告費 T]xGE
agency 代理 Z7v~;JzC#
agent 代理人 2:abe
agreement 契約 7]Egu D4
allotments 分配數 {:Q2Itsy
allowance 津貼 @l8?\^
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amalgamation 合併 I6\3wU~).
amortization 攤銷 ]kPco4
amortized cost 應攤成本 ;u%h wlo
annuities 年金 B@4#y9`5
applied cost 已分配成本 d7&PbITN
applied expense 已分配費用 AYi$LsLhO
applied manufacturing expense 己分配製造費用 }fA3{Ro
apportioned charge 攤派費用 >@X=E3
appreciation 漲價 La!PGZ{
article of association 公司章程 &+
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assessment 課稅 ~^eAS;
assets 資產 P/_XDP./U
attorney fee 律師費 ru
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audit 審計 \@xnC$dd/
auditor 審計員 g^idS:GtX5
average 平均數 \S9z.!7v$
average cost 平均成本 xU&rUk/L
bad debt 壞賬 _eF*8 /z
balance 餘額 'D4NPG`z
balance sheet 資產負債表 }XUHP%
bank account 銀行賬戶 u32<=Q[
bank balance 銀行結存 L=$P
bank charge 銀行手續費 %tMfOW
bank deposit 銀行存款 %guot~S|
bank discount 銀行貼現 0C7"*H0R
bank draft 銀行匯票 g/E;OcFaO
bank loan 銀行借款 o^
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bank overdraft 銀行透支 9we=aX5
bankers acceptance 銀行承兌 [kXe)dMX8
bankruptcy 破產 BK +JHT
bearer 持票人 aZ'p:9e
beneficiary 受益人 qHj4`&
bequest 遺產 F,D&
bill 票據 L]VK9qB
bill of exchange 匯票 4 (yHD
bill of lading 提單 o]nQo?!
bills discounted 貼現票據 * n[6H
bills payable 應付票據 4e:hKv,+4
bills receivable 應收票據 y`N1I
board of directors 董事會 8_uDxd
bonds 債券 #y?z2!
bonus 紅利 B<)(7GTv7"
book value 賬面價值 q"Xls(
bookkeeper 簿記員 #<JrSl62(K
bookkeeping 簿記 !>+
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branch office general ledger 支店往來賬戶 \KEL.}B9E
broker 經紀人 ^'h~#7s
brought down 接前 )KNFS,5
brought forward 接上頁 $&4Z w6"=
budget 預算 Y,a.9AWw)
by-product 副產品 >!$4nxq2>
by-product sales 副產品銷售 +,%x&L&I
capital 股本 ."lY>(HJ
capital income 資本收益 D Lu]d
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capital outlay 資本支出 y0Tb/&xN
capital stock 股本 M:x8]TA
capital stock certificate 股票 [;2v[&Po
carried down 移後 ;9^B# aTM
carried forward 移下頁 h$k(|/+
cash 現金 1?*vqdt
cash account 現金賬戶 JvG t=v
cash in bank 存銀行現金 n_!&
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cash on delivery 交貨收款 U3Q'ZT
cash on hand 庫存現金 iCHZ{<
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cash payment 現金支付 WgjaMmht
cash purchase 現購 mdk:2ndP
cash sale 現沽 Ro1l:P)C`
cashier 出?#123;員 2q#$?qs_b
cashiers check 本票 0t9G$23
certificate of deposit 存款單折 uIR_p\)
certificate of indebtedness 借據 ]6nF>C-C
certified check 保付支票 bXJE 2N
certified public accountant 會計師 A ^~\
charges 費用 w#o<qrpHf
charge for remittances 匯水手續費 Jn&(v"_
charter 營業執照 hIdGQKr>V
chartered accountant 會計師 S`-z$ph}
chattles 動產 41:Z8YL(
check 支票 Lt*H|9
che stub 支票存根 zR/ATm]
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closed account 己結清賬戶 ,^'Y7"
closing 結算 > {:8c-\2}
closing entries 結賬紀錄 U9@q"v-
closing stock 期末存貨 3:C *'@
closing the book 結賬 hP|5q&wX
columnar journal 多欄日記賬 ;[|x5o/<
combination 聯合 )~Q$ tM`
commission 佣金 y_'8m9Qy)
commodity 商品 fpzTv3D=I
common stock 普通股 s_]rje8`
company 公司 s0\X%U("
compensation 賠償 3U}z?gP[
compound interest 複利 V9MA)If>
consignee 承銷人 ve>8vw2
consignment 寄銷 jHFdDw|N`
consignor 寄銷人 kAAz|dhL-
consolidated balance sheet 合併資產負債表 B
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consolidated profit and loss account 合併損益表 m1frN#3
consolidation 合併 kt@+UK."
construction cost 營建成本 DZ EA*E >
construction revenue 營建收入 !?KY;3L:
contract 合同 `W-:@?PmQx
control account 統制賬戶 6h5*b8LxA
copyright 版權
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corporation 公司 Fa;CWyt
cost 成本 f",B;C
cost accounting 成本會計 tV<Au
cost of labour 勞工成本 %7{6>6%
cost of production 生產成本 2Aff3]-:Gd
cost of manufacture 製造成本 Z{e5 OJ
cost of sales 銷貨成本 Y H?>2u
cost price 成本價格 d+/d)cu
credit 貸方 |#S!qnXB
credit note 收款通知單 C[
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creditor 債權人 ?.4u'Dkn=
crossed check 橫線支票 9zX\ioT
current account 往來活期賬戶 ov|s5yH8e
current asset 流動資產 K%Rx5 S
current liability 流動負債 94n,13
current profit and loss 本期損益 'vh:(-
debit 借方 NE/3aU
debt 債務 YAO.Cc z
debtor 債務人 &3AGj,
deed 契據 )EO$JwQ
deferred assets 遞延資產 z`/v}'d[X
deferred liabilities 遞延負債 Qz
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delivery 交貨 D,J's(wd
delivery expense 送貨費 d`2VbZC`
delivery order 出貨單 `B^?Za,xN
demand draft 即期匯票 :FK(*BUh
demand note 即期票據 9<xe%V=ki
demurrage charge 延期費 1tD4I
deposit 存款 ($ae n
deposit slip 存款單 }|x]8zL8G
depreciation 折舊 p[W8XX
direct cost 直接成本 i8dv|oa
direct labour 直接人工 Q~`]0R159e
director 董事 @O4m-Oosi
discount 折扣 O-G4^V8
discount on purchase 進貨折扣 >WDb89kC=
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