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。 9i`sSi8
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acceptance 承兌 863PVce",}
account 賬戶 OO /Pc
accountant 會計員 -A3>+G3[
accounting 會計 *0!IHr"fn
accounting system 會計制度 KU5|~1t 4
accounts payable 應付賬款 fo$Ac
accounts receivable 應收賬款 !tckE\ h#N
accumulated profits 累積利益 :,*{,^2q:
adjusting entry ?#123;整記錄 Tu9[byfrI
adjustment ?#123;整 5IfyD ]<
administration expense 管理費用 0!(BbQnWI
advances 預付 etD8S
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advertising expense 廣告費 qR>"r"Fq
agency 代理 5:6]ZFW
agent 代理人 `
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agreement 契約 D@
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allotments 分配數 |-!
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allowance 津貼 %J?"ZSh
amalgamation 合併 ~K-_]*[x
amortization 攤銷 ye^l~
amortized cost 應攤成本 .V'=z|
annuities 年金 iTpU4
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applied cost 已分配成本 pQ/
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applied expense 已分配費用 _5l3e7YN
applied manufacturing expense 己分配製造費用 b
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apportioned charge 攤派費用 c=Y8R/G<
appreciation 漲價 /:o (Ghc?
article of association 公司章程 MRZ/%OZ.
assessment 課稅 *]]C.t-cd
assets 資產 SeX:A)*ez%
attorney fee 律師費 @ApX43U(
audit 審計 A=a~ [vre
auditor 審計員 5Z@~d'D
average 平均數 Qk_`IlSd
average cost 平均成本 LjOHlT'
bad debt 壞賬 hJIF!eoI
balance 餘額 6*Y>Y&sea
balance sheet 資產負債表 SGUu\yS&s
bank account 銀行賬戶 @*{sj`AS
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bank balance 銀行結存 zbM*/:Y
bank charge 銀行手續費 '<v_YxEn
bank deposit 銀行存款 A;g{H|
bank discount 銀行貼現 fNllF,8}
bank draft 銀行匯票 KWzJ
bank loan 銀行借款 #ekz>/Im*
bank overdraft 銀行透支 QTKN6P
bankers acceptance 銀行承兌 z')zVoW,
bankruptcy 破產 JLZ=$ d
bearer 持票人 <>9zXbI
beneficiary 受益人 5Rc^5Nv
bequest 遺產 {6uh Ub
bill 票據 XnCrxj
bill of exchange 匯票 \XI9 +::%
bill of lading 提單 .o!z:[IPY
bills discounted 貼現票據 LNR~F_64Q
bills payable 應付票據 R:}u(N
bills receivable 應收票據 nL[zXl
board of directors 董事會 v7kR]HU[y
bonds 債券 :(o6^
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bonus 紅利 7vf?#^RlV
book value 賬面價值 5/{";k)L+
bookkeeper 簿記員 C"=^(HU
bookkeeping 簿記 _s> Z
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branch office general ledger 支店往來賬戶 AT6:&5_`
broker 經紀人 *wOuw@09
brought down 接前 tEE1`10Mt
brought forward 接上頁 vKCgtk
budget 預算 NcVsQV
by-product 副產品 Ad@Odx=o*R
by-product sales 副產品銷售 5?()o}VjAO
capital 股本 nR()ei^X
capital income 資本收益 /V%]lmxQ
capital outlay 資本支出 <m|\#Jw_V
capital stock 股本 *~0Ko{Avc
capital stock certificate 股票 J"TM[4^\Y
carried down 移後 (3;dtp>Xx
carried forward 移下頁 4\6-sL?rW
cash 現金 RC']"jpW
cash account 現金賬戶 8%;K#,>
cash in bank 存銀行現金 ra'h\m
cash on delivery 交貨收款 ;N FTdP
cash on hand 庫存現金 1p[Z`m*9
cash payment 現金支付 ydyGPZt
cash purchase 現購 ~SW_jiKM
cash sale 現沽 ;Q0WCm\5
cashier 出?#123;員 Lk-%I?
cashiers check 本票 SB3=5"q
certificate of deposit 存款單折 YsHZF
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certificate of indebtedness 借據 `S{Blv
certified check 保付支票 W?B(Jsv
certified public accountant 會計師 [ZS}P
charges 費用 PuAcsYQhN
charge for remittances 匯水手續費 RS G\
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charter 營業執照 g4<w6eB
chartered accountant 會計師 QfJ?'*
chattles 動產 vW`{BWd
check 支票 ~p{.4n2:
che stub 支票存根 oJy ]n9
closed account 己結清賬戶 a_/\.
closing 結算 X62h7?'Pd
closing entries 結賬紀錄 Mt)`hR+2
closing stock 期末存貨 iCCY222:
closing the book 結賬 Q>u$tLX&
columnar journal 多欄日記賬 .,[zI@9
combination 聯合 |:n4t6
commission 佣金 zJS,f5L6)
commodity 商品 }wrZP}zM>
common stock 普通股 Z[
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company 公司 w
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compensation 賠償 @a)
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compound interest 複利 `<2y
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consignee 承銷人 r'M|mQ$s>
consignment 寄銷 w@7NoD=
consignor 寄銷人 ,2vPmff
consolidated balance sheet 合併資產負債表 i
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consolidated profit and loss account 合併損益表 |*"uj
consolidation 合併 ~?8B~l^
construction cost 營建成本 Yw<K!'C
construction revenue 營建收入 P&C,E E$
contract 合同 O.e^?ysp/
control account 統制賬戶 8'?V5.6?|~
copyright 版權 ?"\`u;
corporation 公司 $:w4_X5T
cost 成本 _H(m
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cost accounting 成本會計 l@nkR&4[
cost of labour 勞工成本 "|V{@)!t
cost of production 生產成本 ET1/oG<@
cost of manufacture 製造成本 HJ]\VP9Zb
cost of sales 銷貨成本 y%
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cost price 成本價格 g
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credit 貸方 fD#|C~:=
credit note 收款通知單 &mDKpYrB
creditor 債權人 $+)2CXQe5
crossed check 橫線支票 z-K?AkB1
current account 往來活期賬戶 u&1n~t`
current asset 流動資產 l~Je]Qt
current liability 流動負債 I{AteL
current profit and loss 本期損益 \2)a.2mAz
debit 借方 gUzCDB^.:
debt 債務 mw";l$Aq}
debtor 債務人 7!.%HhU0
deed 契據 vULlAQG
deferred assets 遞延資產 [TvH7ott'1
deferred liabilities 遞延負債 W+V#z8K
delivery 交貨 pzmm cjEC
delivery expense 送貨費 &Al9%W
delivery order 出貨單 _@jBz"aq\
demand draft 即期匯票 y-O#
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demand note 即期票據 6b4Kcl <i
demurrage charge 延期費 t=J\zyX!
deposit 存款 My0h
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deposit slip 存款單 SC)4u l%
depreciation 折舊 l j*ELy
direct cost 直接成本 c)gG
direct labour 直接人工 LS@[O])$'
director 董事 aQ mgDF
discount 折扣
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discount on purchase 進貨折扣 G^]T
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