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。 Z`UwXp_
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acceptance 承兌 raWs6b4Q
account 賬戶 .^aakM
accountant 會計員 |Va*=@&6J
accounting 會計 0Jz5i4B
accounting system 會計制度 MX@t[{ Gg9
accounts payable 應付賬款 T<hS
accounts receivable 應收賬款 S'Hb5C2u
accumulated profits 累積利益 ne]P -50
adjusting entry ?#123;整記錄 >UUcKq1M:
adjustment ?#123;整 \~sc6ho
administration expense 管理費用 O%
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advances 預付 L}E~CiL0n
advertising expense 廣告費 BB x359
agency 代理 J**-q(>
agent 代理人 UlG8c~p
agreement 契約 uwQ~4
allotments 分配數 g[oa'.*OB
allowance 津貼 zTgY=fuz
amalgamation 合併 f<14-R=
amortization 攤銷 Zj+S"`P
amortized cost 應攤成本 #.<Uy."z2
annuities 年金 Q[j'FtP%
applied cost 已分配成本 aG"j9A~ &
applied expense 已分配費用 YXJr eM5
applied manufacturing expense 己分配製造費用 jL
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apportioned charge 攤派費用 <>n-+Kr
appreciation 漲價 9H~2
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article of association 公司章程 5r&bk`
assessment 課稅 y:Wq;xEiDo
assets 資產 7Ei,L[{\i#
attorney fee 律師費 0}'xoYv
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audit 審計 L}~"R/iWCT
auditor 審計員 o1kT
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average 平均數 7U9*-9
average cost 平均成本 CIxa" MW
bad debt 壞賬 %^bHQB%
balance 餘額 J0ysZ]
balance sheet 資產負債表
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bank account 銀行賬戶 1^f7
bank balance 銀行結存 .wU0F
bank charge 銀行手續費 pZ_zyI#wx_
bank deposit 銀行存款 \;!}z3W w
bank discount 銀行貼現 i/vo
bank draft 銀行匯票 y%Q0*
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bank loan 銀行借款 Q9yIQ{>H[
bank overdraft 銀行透支 @
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bankers acceptance 銀行承兌 WE{fu{x
bankruptcy 破產 - w{`/
bearer 持票人 <y
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beneficiary 受益人 x%v[(*F#y
bequest 遺產 ME0vXi
bill 票據 V< Ib#rd'
bill of exchange 匯票 1fK]A*{p
bill of lading 提單 uc<JF=
bills discounted 貼現票據 H;h$k]T
bills payable 應付票據 t)4><22of
bills receivable 應收票據 qa\e`LD%Y
board of directors 董事會 [!~=m
bonds 債券 9{GEq@`7
bonus 紅利 >1}@Q(n/}{
book value 賬面價值 F@tfbDO?
bookkeeper 簿記員 o7r7HmA@
bookkeeping 簿記 AMw#_8Y
branch office general ledger 支店往來賬戶
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broker 經紀人 tD~
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brought down 接前 V&h{a8xa$
brought forward 接上頁 K8
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budget 預算 zA>LrtyK(=
by-product 副產品 ( GW"iL#.
by-product sales 副產品銷售 E0*KKo%
capital 股本 ^ Fnag]qQ
capital income 資本收益 @*9c2\"k
capital outlay 資本支出 f:K>o.
capital stock 股本 H|
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capital stock certificate 股票 "5!T-Z+F
carried down 移後 7DKTd^^M
carried forward 移下頁 QZm7
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cash 現金 ELN1F0TneH
cash account 現金賬戶 yPd6{% w
cash in bank 存銀行現金 ]vflx^<?
cash on delivery 交貨收款 g8SVuG<DI\
cash on hand 庫存現金 cBD#F$K2
cash payment 現金支付 }`$s"Iv@
cash purchase 現購 ~m'8<B5+
cash sale 現沽 d =p=eUd2
cashier 出?#123;員 uq2C|=M-x\
cashiers check 本票 z:ZXdB)L)
certificate of deposit 存款單折 TE5J
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certificate of indebtedness 借據 2<T/N
certified check 保付支票 i'QR-B&Z
certified public accountant 會計師 3&!v"ms
charges 費用 Y3\EX
charge for remittances 匯水手續費 .(&w/jR
charter 營業執照 *EwDwS$$
chartered accountant 會計師 dBkM~
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chattles 動產 iYf)FPET
check 支票 G=F _{z\}
che stub 支票存根 9/`3=r@
closed account 己結清賬戶 TVM19)9
closing 結算 Y?qUO2
closing entries 結賬紀錄 Sy/Z}H
closing stock 期末存貨 JvsL]yRT
closing the book 結賬 ?Dl; DE1
columnar journal 多欄日記賬 ^;9<7h[l
combination 聯合 l>?f+70
commission 佣金 sU+8'&vBp
commodity 商品 1l'JoU.<
common stock 普通股 rb*0YCi
company 公司 4wN5 x[vp
compensation 賠償 t#VX#dJ
compound interest 複利 9X&=?+f
consignee 承銷人 gN2oUbf8
consignment 寄銷 `
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consignor 寄銷人 gq]@*C
consolidated balance sheet 合併資產負債表 |[0Ijm2
consolidated profit and loss account 合併損益表 O#k eoC4
consolidation 合併 oj[~H}>
construction cost 營建成本 [C/{ ru&E
construction revenue 營建收入 '5b0 K1$"
contract 合同 Qo!F?i/ n
control account 統制賬戶 ?t<g|H/|6
copyright 版權 BCuoFw)
corporation 公司 0CvGpM,
cost 成本 ))dw[Xa
cost accounting 成本會計 yEos$/*u-N
cost of labour 勞工成本 jz~#K;3=,
cost of production 生產成本 *8_Dn}u?Jx
cost of manufacture 製造成本 w59q* 2
cost of sales 銷貨成本 zBK"k]rz
cost price 成本價格 4TI`
credit 貸方 }d>Xh8:%)
credit note 收款通知單 A.mFa1lH
creditor 債權人
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crossed check 橫線支票 ~
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current account 往來活期賬戶 g
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current asset 流動資產 ,zuS)?
current liability 流動負債 <d"nz:e
current profit and loss 本期損益 &Z3%UOY
debit 借方 p>i8aN
debt 債務 pN)x,<M)
debtor 債務人 =''WA:,=h
deed 契據 c&P/v#U_
deferred assets 遞延資產 =1k%T {>
deferred liabilities 遞延負債 q7rb3d
delivery 交貨 -LT!LBnEkf
delivery expense 送貨費 c|(J%@B)
delivery order 出貨單 /CH]'u^j
demand draft 即期匯票 op/_:#&'
demand note 即期票據 9Zj3 "v+b
demurrage charge 延期費 eEfGH
deposit 存款 >tPf.xI|l
deposit slip 存款單 vQp'bRR
depreciation 折舊 3~7!=s\v
direct cost 直接成本 %6%mf>Guf
direct labour 直接人工 g4Q' Fub+I
director 董事 "dG N0i
discount 折扣 tcnO`0moK
discount on purchase 進貨折扣
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