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。 Kyq/o-
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acceptance 承兌 \Y}nehxG@
account 賬戶 Q
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accountant 會計員 5y|/}D>
accounting 會計 !l1ycQM
accounting system 會計制度 i^u5j\pfY*
accounts payable 應付賬款 ]!04L}hy|P
accounts receivable 應收賬款 <Q?X'.
accumulated profits 累積利益 hKYA 5]
adjusting entry ?#123;整記錄 L&SlUXyt.c
adjustment ?#123;整 3_+$x4
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administration expense 管理費用 uE{nnNZy
advances 預付 Z,m;eCLG]
advertising expense 廣告費 7\1bq&a<
agency 代理 xQ7-4N,
agent 代理人 'Ijjk`d&c
agreement 契約 WD,iY_'7u^
allotments 分配數 <xQHb^:
allowance 津貼 EBPm7{&0|
amalgamation 合併 {(!j6|jK
amortization 攤銷 eZ~ZWb, %
amortized cost 應攤成本 Z&R{jQ,
annuities 年金 1]vrpJw
applied cost 已分配成本 X"qC&oZmf
applied expense 已分配費用 OTe0[p6v
applied manufacturing expense 己分配製造費用 l~V^
apportioned charge 攤派費用 hZ@Wl6FG;
appreciation 漲價 5%n
article of association 公司章程
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assessment 課稅 Lg[_9`\
assets 資產 ^}4=pkJ;s
attorney fee 律師費 SMdQ,n1]
audit 審計 %}asw/WiUa
auditor 審計員 h&}XG\ioNA
average 平均數 GY%48}7
average cost 平均成本 { f
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bad debt 壞賬 %l7|+%M.{
balance 餘額 sOBy)vq?\
balance sheet 資產負債表 [LJ1wBMw
bank account 銀行賬戶 {]w@s7E
bank balance 銀行結存 #{8n<sE
bank charge 銀行手續費 Zn`vL52_
bank deposit 銀行存款 ,!?&LdPt>
bank discount 銀行貼現 ."m2/Ks7
bank draft 銀行匯票 T>ds<MaLP
bank loan 銀行借款 |?Z;tAF!
bank overdraft 銀行透支 mw1|>*X&R
bankers acceptance 銀行承兌 E|jbbCZy2
bankruptcy 破產 HJ2r~KIw
bearer 持票人 ie!ik
beneficiary 受益人 |-c)OS3#D
bequest 遺產 nRmZu\(Ow|
bill 票據 {-
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bill of exchange 匯票 "3"9sIZ(
bill of lading 提單 ):lq}6J#
bills discounted 貼現票據 v]tbs)x;h
bills payable 應付票據 \*0ow`|K
bills receivable 應收票據 |3?q L
board of directors 董事會 SqhG\qE{Qj
bonds 債券 eVZ/3o
bonus 紅利 b{KpfbxcI
book value 賬面價值 #lM :BO
bookkeeper 簿記員 5};Nv{km^2
bookkeeping 簿記 dM{xPpnx
branch office general ledger 支店往來賬戶
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broker 經紀人 A7!=`yA$
brought down 接前 DV(^h$1_
brought forward 接上頁 0#
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budget 預算 n
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by-product 副產品 MXbt`]`_
by-product sales 副產品銷售 {%K(O$H#
capital 股本 _[8BAm
capital income 資本收益
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capital outlay 資本支出 u~,@Zg87
capital stock 股本 ~7tG
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capital stock certificate 股票 TixXA:Mf
carried down 移後 =8?gx$r2
carried forward 移下頁 z
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cash 現金 %Bo/vB'
cash account 現金賬戶 \h DH81L
cash in bank 存銀行現金 W[]N.d7G
cash on delivery 交貨收款 E.$1CGd+
cash on hand 庫存現金 %.kJ@@_e
cash payment 現金支付 $:R"IqDG
cash purchase 現購 jj,Y:
cash sale 現沽 ON{&-
cashier 出?#123;員 e'I13)
cashiers check 本票 ]:B|_|H
certificate of deposit 存款單折 G!J{$0.
certificate of indebtedness 借據 o:<gJzg
certified check 保付支票 URq{#,~CT
certified public accountant 會計師 ,ufB*[~
charges 費用 `
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charge for remittances 匯水手續費 ]~:9b[G2
charter 營業執照 D=U"L-rRs
chartered accountant 會計師 cNzn2-qv
chattles 動產 Y3+GBqP
check 支票 Nb2]}; O
che stub 支票存根 A`|OPi)
closed account 己結清賬戶 @<5?q:9.8
closing 結算 S
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closing entries 結賬紀錄 _VFxzM9f
closing stock 期末存貨 )]"aa_20]
closing the book 結賬 kDM\IyM<\
columnar journal 多欄日記賬 ?d)I!x,;;
combination 聯合 Cf'O*RFD
commission 佣金
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commodity 商品 {c|=L@/
common stock 普通股 IT a8*Myj
company 公司 &[*F!=%8
compensation 賠償 Suixk'-
compound interest 複利 6mr5`5~w
consignee 承銷人 1=x4m=wV
consignment 寄銷 ;6g &_6
consignor 寄銷人 z\Vu`Yz
consolidated balance sheet 合併資產負債表 v%(2l|M
consolidated profit and loss account 合併損益表 d Ybb>rlu
consolidation 合併 /
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construction cost 營建成本 PT7L65
construction revenue 營建收入 \8%64ZL`
contract 合同 Jrp{e("9
control account 統制賬戶 @GzEhv
copyright 版權 -7:J#T/\
corporation 公司 H
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cost 成本 6$
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cost accounting 成本會計 m&xyw9a
cost of labour 勞工成本 IKhpe5}
cost of production 生產成本 =p 9d4smbn
cost of manufacture 製造成本 !ydJ{\;
cost of sales 銷貨成本 Vk/CV2
cost price 成本價格 ]2kgG*^n"
credit 貸方 |A".Mo_5
credit note 收款通知單 RkVU^N"
creditor 債權人 +Z0@z^6\
crossed check 橫線支票 qF m=(J%
current account 往來活期賬戶 HCHZB*r[
current asset 流動資產 |7Z7_YWs
current liability 流動負債 W)I)QinOH
current profit and loss 本期損益 deR2l(0%yr
debit 借方 >'3J. FY
debt 債務 &KC^Vn3Nj
debtor 債務人 LyM"
deed 契據 ZSj^\JU
deferred assets 遞延資產 SsiKuoxk
deferred liabilities 遞延負債 MsMNP[-l
delivery 交貨 sr!m
delivery expense 送貨費 y>T:fu
delivery order 出貨單 f6x}M9xS%
demand draft 即期匯票 p!<Y 'G
demand note 即期票據 #Jt9U
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demurrage charge 延期費 W)^0~[
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deposit 存款 _w8iPL5:
deposit slip 存款單 ]YcM45xg
depreciation 折舊 vzVXRX
direct cost 直接成本 FVOR~z
direct labour 直接人工 @l~zn%!X
director 董事 )h-Qi#{
discount 折扣
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discount on purchase 進貨折扣 zCxr]md
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