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(HZB
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acceptance 承兌 <(YF5Xm6$h
account 賬戶 $@2"{9Z
accountant 會計員 333u]
accounting 會計 y@3kU*-1
accounting system 會計制度 oIb)
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accounts payable 應付賬款 [/OQyb4F<
accounts receivable 應收賬款 E?Cj/o
accumulated profits 累積利益 6.'$EtH
adjusting entry ?#123;整記錄 1"O&40l
adjustment ?#123;整
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administration expense 管理費用 ufPCx|x~
advances 預付 Vj
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advertising expense 廣告費 "15=ET
agency 代理 :G 5C ]'t
agent 代理人 1~@|eWr|
agreement 契約 ]_u`EvEx6
allotments 分配數 SKR;wu
allowance 津貼 x>
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amalgamation 合併 =Z`0>R`
amortization 攤銷 eu9w|g
amortized cost 應攤成本 \f"1}f
annuities 年金 Cw#V`70a
applied cost 已分配成本 gI{ =0
applied expense 已分配費用 hgO?+x
applied manufacturing expense 己分配製造費用 sJ~P:g
apportioned charge 攤派費用 ln#\sA?iG
appreciation 漲價 .S!-e$EJ
article of association 公司章程 [4>r6Hqxr
assessment 課稅 A"4@L*QV
assets 資產 ]fE3s{y
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attorney fee 律師費 Gw{+xz KJ
audit 審計 L\L"mc|O
auditor 審計員 ffk4mhH
average 平均數 N09KVz2Q
average cost 平均成本 `W"G!X-
bad debt 壞賬 A(+:S"|@
balance 餘額 e+@xsn3
balance sheet 資產負債表 c~+l-GIWm
bank account 銀行賬戶 iBoEZEHjw
bank balance 銀行結存 g1@wf
bank charge 銀行手續費 J=*K"8Qr
bank deposit 銀行存款 ?Y3@" rdR
bank discount 銀行貼現 2-mQt_
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bank draft 銀行匯票 fHfY}BQS
bank loan 銀行借款 m*oc)x7'
bank overdraft 銀行透支 |<(t}}X
bankers acceptance 銀行承兌 yM ,VrUh
bankruptcy 破產 8lwM{?k$
bearer 持票人 ZEGd4_ux
beneficiary 受益人 ~`R1sSr"
bequest 遺產 Ae49n4J
bill 票據 {/ &B!zvl
bill of exchange 匯票 KlUqoJ;"
bill of lading 提單 /U*
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bills discounted 貼現票據 zfjw;sUX
bills payable 應付票據 /9_#U#vhY
bills receivable 應收票據 x?L hq2
board of directors 董事會 >nry0 ;z0,
bonds 債券 T//S,
bonus 紅利 ?@UAL.y
book value 賬面價值 2Va4i7"X\
bookkeeper 簿記員 g.a| c\WH
bookkeeping 簿記 4#:\?HAu!
branch office general ledger 支店往來賬戶 a)S7}0|R
broker 經紀人 Y6ben7j%-
brought down 接前 frqJN
brought forward 接上頁 zZ,Yfd|W
budget 預算 YwAnqAg
by-product 副產品 9=$!gC)
by-product sales 副產品銷售 ``9 GY
capital 股本 1TRN~#ix
capital income 資本收益 o.^y1mH'
capital outlay 資本支出 oT3Y!Y3=<
capital stock 股本 };sMU6e
capital stock certificate 股票 uRQ_'l
carried down 移後 p4wr`"Zz
carried forward 移下頁 @\}YAa>>"I
cash 現金 I7
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cash account 現金賬戶 xo
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cash in bank 存銀行現金 If'2rE7J
cash on delivery 交貨收款 %MJ;Q?KB
cash on hand 庫存現金 "^%Z'ou
cash payment 現金支付 (vQ+e
cash purchase 現購 AuCWQ~
cash sale 現沽 Wsm`YLYkt!
cashier 出?#123;員 aws"3O%
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cashiers check 本票 n+oD
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certificate of deposit 存款單折 )#`H."Z
certificate of indebtedness 借據 "s]y!BLk
certified check 保付支票 ow.6!tl0=h
certified public accountant 會計師 5 =Z!hQ}
charges 費用 B*@6xS[IL
charge for remittances 匯水手續費 DJP6TFT&G
charter 營業執照 6f
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chartered accountant 會計師 iV
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chattles 動產 s#^pC*,'
check 支票 *^h_z;{,
che stub 支票存根 np6HUH
closed account 己結清賬戶 ~L4eZ
closing 結算 _N'75
closing entries 結賬紀錄 ~FUa:KYD
closing stock 期末存貨 Kt
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closing the book 結賬 `=
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columnar journal 多欄日記賬 h0VzI
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combination 聯合 >o[|"oLO
commission 佣金 r4;Bu<PQN1
commodity 商品 T:!MBWYe |
common stock 普通股 z[&s5"
company 公司 EOVZGZF
compensation 賠償 2u:4$
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compound interest 複利 RP`
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consignee 承銷人 'IQsve7cI
consignment 寄銷 `6Hf&u<
consignor 寄銷人 $']VQ4tZ
consolidated balance sheet 合併資產負債表 TzM=LvA
consolidated profit and loss account 合併損益表 9P"iuU
consolidation 合併 9L)L|4A.l
construction cost 營建成本 c8DZJSO
construction revenue 營建收入 59!)j>f
contract 合同 N z~"vi(t
control account 統制賬戶 )5yj/0oT
copyright 版權 t ;-L{`mW
corporation 公司 GLh]G(
cost 成本 3jPB#%F
cost accounting 成本會計 3] 76fF\^[
cost of labour 勞工成本 9]$`)wZ
cost of production 生產成本 v>-YuS
cost of manufacture 製造成本 DQgH_!
cost of sales 銷貨成本 *fhX*e8y
cost price 成本價格 T*P+Fh"
credit 貸方 cY{Nos
credit note 收款通知單 a%K}j\M
creditor 債權人 r!K|E95oj9
crossed check 橫線支票 5py R~+
current account 往來活期賬戶 iBvOJs
current asset 流動資產 V}9;eJRvw
current liability 流動負債 5(J^N
current profit and loss 本期損益 yQ[u3tI
debit 借方 l3J$md|f
debt 債務 uec|S\~M
debtor 債務人 -:]@HD :
deed 契據 =`p&h}h-L
deferred assets 遞延資產 Y';>O `
deferred liabilities 遞延負債 XxO
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delivery 交貨 \4s;!
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delivery expense 送貨費 u!1/B4!'O
delivery order 出貨單 X8CVY0<o
demand draft 即期匯票 )%mAZk-*;^
demand note 即期票據 u~'OcO
demurrage charge 延期費 |I1+"Mp
deposit 存款 |Fv?6qw+
deposit slip 存款單 .#!
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depreciation 折舊 =kFuJ
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direct cost 直接成本 +X^4;
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direct labour 直接人工 ;[Tyt[
director 董事 #&siHHs \
discount 折扣 y Nva1I
discount on purchase 進貨折扣 ~3=2=Uf
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