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。 V{KjRSVf=
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acceptance 承兌 9KXym
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account 賬戶 AQ-mE9>P
accountant 會計員 o5>/}wIf
accounting 會計 #
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accounting system 會計制度 s){Q&
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accounts payable 應付賬款 0X.TF
accounts receivable 應收賬款 :H{Bb{B%
accumulated profits 累積利益 \F[
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adjusting entry ?#123;整記錄 kr#I{gF
adjustment ?#123;整 5|CzX X#U
administration expense 管理費用 R^w}o,/
advances 預付 &uPDZ#C-
advertising expense 廣告費 fO#?k<p
agency 代理 1XCmMZ
agent 代理人 `y'aH
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agreement 契約 gNTh% e
allotments 分配數 I:nI6gF
allowance 津貼 A$Wx#r7)
amalgamation 合併 'v\j.j/i
amortization 攤銷 1ADv?+j)A/
amortized cost 應攤成本 NK~PcdGl
annuities 年金 u-kZW1wrQ
applied cost 已分配成本 _1P`]+K\D$
applied expense 已分配費用 (oF-O{
applied manufacturing expense 己分配製造費用 b]w[*<f?
apportioned charge 攤派費用 qT$)Rb&
appreciation 漲價 ;t|,nz4kJ
article of association 公司章程 dKb ^x^
assessment 課稅 V7BsE w
assets 資產 ~ibF M5m
attorney fee 律師費 VxkEe z'|
audit 審計 X>}@EHT
auditor 審計員 [NL -!
average 平均數 5E`JD
average cost 平均成本 w?_`/oqd|
bad debt 壞賬
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balance 餘額 l**3%cTb
balance sheet 資產負債表 4j^bpfb,
bank account 銀行賬戶 N2T&,&,t
bank balance 銀行結存 D!S8oKW
bank charge 銀行手續費 7u|%^Ao6
bank deposit 銀行存款 ,aWCiu}
bank discount 銀行貼現 w]}f6VlEl
bank draft 銀行匯票 "
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bank loan 銀行借款 FJ}gUs{m
bank overdraft 銀行透支 1 )'Iu`k/
bankers acceptance 銀行承兌 2
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bankruptcy 破產 SetX#e?q~
bearer 持票人 cN5"i0xk
beneficiary 受益人 e:BDQU
bequest 遺產 u3ST
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bill 票據 H~eGgm;p
bill of exchange 匯票 %7
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bill of lading 提單 ~pRs-
bills discounted 貼現票據 :mP9^Do2;
bills payable 應付票據 W6i3Psjsw
bills receivable 應收票據 6m@0;Ht
board of directors 董事會 >O3IfS(l
bonds 債券 ??j&i6sp
bonus 紅利 4dD2{M
book value 賬面價值 :xtT
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bookkeeper 簿記員 ni<[G0#T
bookkeeping 簿記 83Uw
branch office general ledger 支店往來賬戶 9>;} /*:H
broker 經紀人 3
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brought down 接前 &}E:jt}
brought forward 接上頁 .zIgbv s
budget 預算 NN mM#eB:4
by-product 副產品 E?_ zZ2
by-product sales 副產品銷售
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capital 股本 l
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capital income 資本收益
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capital outlay 資本支出 'B,KFA<
capital stock 股本 J)KnE2dw5
capital stock certificate 股票 3e *-\TP-
carried down 移後 %mu>-h ac
carried forward 移下頁 c;^A)_/
cash 現金 Qh8C,"a
cash account 現金賬戶 ^N{k6>;
cash in bank 存銀行現金 gvlFumg2
cash on delivery 交貨收款 7 OWsHlU
cash on hand 庫存現金 x9D/s`!
cash payment 現金支付 %{"dP%|w4}
cash purchase 現購 O+b6lg)q
cash sale 現沽
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cashier 出?#123;員 j76%UG\Ga
cashiers check 本票 |EEi&GOR(y
certificate of deposit 存款單折 ]'g:B p
certificate of indebtedness 借據 WN\PX!K9
certified check 保付支票 WL:0R>0
certified public accountant 會計師 -yl;3K]l
charges 費用 SiR\a!, C
charge for remittances 匯水手續費 0qR$J
charter 營業執照 EZ{\D!_Y
chartered accountant 會計師 _A3X6
chattles 動產 A%n?}
check 支票 c=aO5
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che stub 支票存根 rs_h}+6"s
closed account 己結清賬戶 *:S~C
closing 結算 | k}e&Q_/G
closing entries 結賬紀錄 m9!DOL1pl
closing stock 期末存貨 _r5wF(Y?7
closing the book 結賬 uJ8x
columnar journal 多欄日記賬 K_&_z
combination 聯合 |]tZ hI"3<
commission 佣金 ?;RD u[eD
commodity 商品 =f `=@]
common stock 普通股 %qi%$
company 公司 KSsWjF}d
compensation 賠償 bl$j%gI%,
compound interest 複利 `I#`:hj
consignee 承銷人 3HKxYvc C
consignment 寄銷
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consignor 寄銷人 & g$rrpTzv
consolidated balance sheet 合併資產負債表 o3\,gzJ
consolidated profit and loss account 合併損益表 cd&B?\I
consolidation 合併 &?r*p0MQC
construction cost 營建成本 +ouY
construction revenue 營建收入 DJ|BM+
contract 合同 e96#2A5f
control account 統制賬戶 i*68-n
copyright 版權 +f$Z-U1H/
corporation 公司 m
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cost 成本 kC31$jMC3!
cost accounting 成本會計 A_i zSzC1
cost of labour 勞工成本 !t%Q{`p
cost of production 生產成本 #fj[kq)&S
cost of manufacture 製造成本 l?<q
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cost of sales 銷貨成本 W0|_]"K-
cost price 成本價格 Y$+QNi
credit 貸方 k}s+ca!B
credit note 收款通知單 b}}y=zO|$
creditor 債權人 Bj8<@~bX:L
crossed check 橫線支票 "/!'9na{QL
current account 往來活期賬戶 6%UY1Q.?
current asset 流動資產 C]Q>*=r
current liability 流動負債 PT05DH
current profit and loss 本期損益 vzcz<i )
debit 借方 IX.sy
debt 債務 N3Z@cp
debtor 債務人 5QOZ%9E&M
deed 契據 k,lqT>C
deferred assets 遞延資產 m/{Y]D{2
deferred liabilities 遞延負債 ]zcV]Qj$~
delivery 交貨 cyBW0w
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delivery expense 送貨費 nzWQQra|?
delivery order 出貨單 /3F<=zi kO
demand draft 即期匯票 1@@y]s_.a
demand note 即期票據 2m_H*1HJ
demurrage charge 延期費 71*>L}H
deposit 存款 =1IEpxh%
deposit slip 存款單 @.1Qs`pt
depreciation 折舊 m#;.yR
direct cost 直接成本 c&b/Joi7@
direct labour 直接人工 y
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director 董事 #w;;D7{@m
discount 折扣 *0\k
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discount on purchase 進貨折扣 JSRg?
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