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。 ;ew j
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acceptance 承兌 f
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account 賬戶 e@[9WnxYe
accountant 會計員 +R
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accounting 會計 \%Wu`SlDp9
accounting system 會計制度 ZZ/F}9!=
accounts payable 應付賬款 R_iQLBrd
accounts receivable 應收賬款 FJ]BB4
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accumulated profits 累積利益 5P{PBd}glp
adjusting entry ?#123;整記錄 ~"-+BG(5
adjustment ?#123;整 {=n-S2%
administration expense 管理費用 -olD!zKS
advances 預付 m,UMb#7Y
advertising expense 廣告費 $RA8U:Q!1e
agency 代理 [|{2&830
agent 代理人 !Yuu~|
agreement 契約 E#'JYz@
allotments 分配數 ^id9_RU
allowance 津貼 -58
amalgamation 合併 V'[Lqe,y
amortization 攤銷 SymBb}5
amortized cost 應攤成本 0< i]ph
annuities 年金 Jo%5 NXts4
applied cost 已分配成本 ico%_fp
applied expense 已分配費用 $
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applied manufacturing expense 己分配製造費用 I9JiH,+
apportioned charge 攤派費用 |8,|>EyqK
appreciation 漲價 Ww8<f$
article of association 公司章程 QkMK\Up
assessment 課稅 |l5ol@2*
assets 資產 C:Tjue{G2
attorney fee 律師費 p9c`rl_N
audit 審計 JBY`
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auditor 審計員 70s.
average 平均數 Rw8l"`
average cost 平均成本 b|7c]l
bad debt 壞賬
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balance 餘額 frB~ajXK
balance sheet 資產負債表 cWG>w6FI
bank account 銀行賬戶 =3KK
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bank balance 銀行結存 {J_1.uN=
bank charge 銀行手續費 p'#
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bank deposit 銀行存款 px `o.%`'
bank discount 銀行貼現 <G d?,}\
bank draft 銀行匯票 %Ot2bhK;
bank loan 銀行借款 ~M@'=Q*~
bank overdraft 銀行透支 SRL`!
bankers acceptance 銀行承兌 P<&-8QA
bankruptcy 破產 'rWu}#Nb
bearer 持票人 tG1,AkyZ
beneficiary 受益人 8=XfwwWHy<
bequest 遺產 8^/V2;~^,>
bill 票據 QL_~E
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bill of exchange 匯票 \_H-TbU8
bill of lading 提單 -p|JJx?r
bills discounted 貼現票據 {R`,iWV
bills payable 應付票據 ARcPHV<(2
bills receivable 應收票據 h!c6]D4!L
board of directors 董事會 ,{4G@:Fm
bonds 債券
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bonus 紅利 p1zT]
book value 賬面價值 U%E6"Hg
bookkeeper 簿記員 {z":hmt
bookkeeping 簿記 }o>6 y>=
branch office general ledger 支店往來賬戶 `gI`Cq4
broker 經紀人 8#NI`s*
brought down 接前 G=rgL'{
brought forward 接上頁 .uu[f2.N+
budget 預算 ;'^5$q
by-product 副產品 eVRFb#EU0e
by-product sales 副產品銷售 TDvUiJm
capital 股本 1_chO?&,I
capital income 資本收益 \W"N{N
capital outlay 資本支出 '
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capital stock 股本 Z0fl]3p
capital stock certificate 股票 /qf2LO'+
carried down 移後 .#py5&`%
carried forward 移下頁 `R}q&|o7<
cash 現金 `O:ecPD4M
cash account 現金賬戶 >.P/fnvJ
cash in bank 存銀行現金 &4g]#A >@
cash on delivery 交貨收款 Mi|PhDXMh
cash on hand 庫存現金 f7y a0%N
cash payment 現金支付 aSu6SU
cash purchase 現購 ~
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cash sale 現沽 .f+ul
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cashier 出?#123;員 I/whpOg
cashiers check 本票 yrp;G_
certificate of deposit 存款單折 ze%kP#c6!
certificate of indebtedness 借據 /FzO9'kj
certified check 保付支票 iy{n"#uX
certified public accountant 會計師 5C03)Go3Z
charges 費用 1M%'Xe7
charge for remittances 匯水手續費 SONv]));
charter 營業執照 .}AzkKdd@
chartered accountant 會計師 (:JX;<-
chattles 動產 ".n,R"EF
check 支票 ]Q?`|a+i
che stub 支票存根 }Mh@%2$
closed account 己結清賬戶 K^H{B& b8
closing 結算
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closing entries 結賬紀錄 ;0)|c}n+.5
closing stock 期末存貨 a4zq`n|3U
closing the book 結賬 dNQR<v\IL
columnar journal 多欄日記賬 9qhX\, h
combination 聯合 |sQC:y>
commission 佣金 iL^bf*
commodity 商品
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common stock 普通股 .XD.'S
company 公司 =qQH,{]c6
compensation 賠償 {km~,]N
compound interest 複利
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consignee 承銷人 .@#GNZe
consignment 寄銷 i)vbmV
consignor 寄銷人 B%~hVpm,eM
consolidated balance sheet 合併資產負債表 5PaOa8=2f
consolidated profit and loss account 合併損益表 h.A@o#x
consolidation 合併 pN-l82]'
construction cost 營建成本 ; O6Ez-"
construction revenue 營建收入 }8H_^G8
contract 合同 })I_@\q
control account 統制賬戶 'p%\fb6`
copyright 版權 xq U@87[_
corporation 公司 C
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cost 成本 YQ\c0XG
cost accounting 成本會計 h($XR+!#
cost of labour 勞工成本 :h4Nfz(
cost of production 生產成本 utH,pGs C.
cost of manufacture 製造成本 |.OXe!uU41
cost of sales 銷貨成本 vG`;2laY
cost price 成本價格 byT
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credit 貸方 [,s{/32s
credit note 收款通知單 v;S_7#
creditor 債權人 OGDCC/
crossed check 橫線支票 QYm]&;EI
current account 往來活期賬戶 oxs0)B
current asset 流動資產 XXx]~m
current liability 流動負債 j_3X
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current profit and loss 本期損益 ({"jL*S,q
debit 借方 qy]tuKZI
debt 債務 .u+ZrA#
debtor 債務人 2j9+ f{ l
deed 契據 }bU1wIW9I
deferred assets 遞延資產 V^v?;f?
deferred liabilities 遞延負債 %K9 9_Cl3
delivery 交貨 j %3wD2 l
delivery expense 送貨費 *B$$6'hi`
delivery order 出貨單 SFj:|S=v6j
demand draft 即期匯票 K\bA[5+N
demand note 即期票據 yvQRr75
demurrage charge 延期費 n9PCSl j
deposit 存款 dX720/R
deposit slip 存款單 @X$~{Vp__
depreciation 折舊 PVNDvUce
direct cost 直接成本 a#U2y"
direct labour 直接人工 g>@T5&1q
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director 董事 p!b_tyJ
discount 折扣 /Dmuvb|A
discount on purchase 進貨折扣 l r
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