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。 RT9%E/m
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acceptance 承兌 +]VW[$
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account 賬戶 k9&pX8#
accountant 會計員 0=OvVU;P
accounting 會計 o 7 &q
accounting system 會計制度 $')Uie<!8
accounts payable 應付賬款 5Ak>/QF9
accounts receivable 應收賬款 &23t/`
accumulated profits 累積利益 S8]YS@@D
adjusting entry ?#123;整記錄 AAc2u^spx
adjustment ?#123;整 ).$kp2IN
administration expense 管理費用 cW^u4%f't'
advances 預付 jSvo-
advertising expense 廣告費 -$D#
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agency 代理 +j6^g*
agent 代理人 GIUyW
agreement 契約 %Vs
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allotments 分配數 Lez]{%+.`[
allowance 津貼 twPD'X!r
amalgamation 合併 P?iQ{x}w~
amortization 攤銷 ]#$rTWMl'
amortized cost 應攤成本 r9^~I
annuities 年金 3HX-lg`0
applied cost 已分配成本 `SYq/6$VEH
applied expense 已分配費用 [>kzQYT[
applied manufacturing expense 己分配製造費用 kjR-p=}
apportioned charge 攤派費用 7{
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appreciation 漲價 ogE|8`Tq^
article of association 公司章程 88atj+N]
assessment 課稅 ,aSK L1
assets 資產 5|oi
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attorney fee 律師費 Vdf~rV
audit 審計 /KCIb:U
auditor 審計員 (_~Dyvo
average 平均數 =$vy_UN
average cost 平均成本 4p`z%U~=u
bad debt 壞賬 0 aiE0b9c
balance 餘額 _,|N`BBqd
balance sheet 資產負債表 ebB8.(k9G3
bank account 銀行賬戶 3#c
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bank balance 銀行結存 'Z^KpW
bank charge 銀行手續費 +0n,>eDjg^
bank deposit 銀行存款 'ewVn1ME[
bank discount 銀行貼現 o}lA\ A
bank draft 銀行匯票 (0bXsfe
bank loan 銀行借款 %@[ ~s,6<
bank overdraft 銀行透支 dIvvJk8
bankers acceptance 銀行承兌 (k5d.E]CK
bankruptcy 破產 g6<D 1r
bearer 持票人 *
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beneficiary 受益人 >U[YSsFt6
bequest 遺產 @?<1~/sfL
bill 票據 [c#?@S_
bill of exchange 匯票 Gv}~
bill of lading 提單 VWE`wan<
bills discounted 貼現票據 iJ~e8l0CA
bills payable 應付票據 Q!}LtR$
bills receivable 應收票據 l#%G~c8x
board of directors 董事會 w,zgYX&
bonds 債券 Pt%EyFG
bonus 紅利 JAcNjzL
book value 賬面價值 83YQ c
bookkeeper 簿記員 -VRKQNT
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 U10:@Wzh
broker 經紀人 $3 ~/H"K
brought down 接前 _,]@xFCOH
brought forward 接上頁
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budget 預算 r#'E;Yx
by-product 副產品 yM*<BV
by-product sales 副產品銷售 R//S(eU68\
capital 股本 GxcW^{;
capital income 資本收益 1c03<(FCd
capital outlay 資本支出 $ &fm^1
capital stock 股本 _'DZoOH|VE
capital stock certificate 股票 /s~&$(d59o
carried down 移後 BvV!?DY4
carried forward 移下頁 k8ej.
cash 現金 [^E{Yz=8,
cash account 現金賬戶 @)
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cash in bank 存銀行現金 ^B7C8YP
cash on delivery 交貨收款 cu$i8$?t
cash on hand 庫存現金 ,
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cash payment 現金支付 /2e,,)4g
cash purchase 現購 -
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cash sale 現沽 5X"WgR;
cashier 出?#123;員 -axV;+"b
cashiers check 本票 wZ =*ejo
certificate of deposit 存款單折 7FD.3/
certificate of indebtedness 借據 |9cSG),z
certified check 保付支票 Stxrgmu
certified public accountant 會計師 #R$[?fW
charges 費用 0}y-DCuQ
charge for remittances 匯水手續費 /QCyA%y
charter 營業執照 GjvTYg~
chartered accountant 會計師 n"c3C)
chattles 動產 ~`Xu6+1o
check 支票 ^5d9n<_xnQ
che stub 支票存根 ac??lHtH9
closed account 己結清賬戶 9J'3b <
closing 結算 y153ax
closing entries 結賬紀錄 P _3U4J
closing stock 期末存貨 C1KO]e >
closing the book 結賬 f'3sT(1&
columnar journal 多欄日記賬 %R[X_n=
combination 聯合 N:Zf4
commission 佣金
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commodity 商品 KdB9Q ;
common stock 普通股 v\?J$Hdd
company 公司 ;0`p"T0
compensation 賠償 z("Fy
compound interest 複利
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consignee 承銷人 jIs2R3B
consignment 寄銷 IB+)2 `
consignor 寄銷人 Jf=$h20x
consolidated balance sheet 合併資產負債表 eEG]JH
consolidated profit and loss account 合併損益表 PC}m.tE
consolidation 合併 F"M$ "rC]
construction cost 營建成本 HfgK0wIi
construction revenue 營建收入 qEbzF#a-:
contract 合同 "G`8>1tO_
control account 統制賬戶 !,3U_!
copyright 版權 pe1 _E
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corporation 公司 oPA
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cost 成本 ;Jrk#7
cost accounting 成本會計 AE
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cost of labour 勞工成本 j,/t<@S>
cost of production 生產成本 H;OPA8\n
cost of manufacture 製造成本 :'LG%E:b
cost of sales 銷貨成本 P7iU_CgyW
cost price 成本價格 E5b JIC(
credit 貸方 ';z5]O~
credit note 收款通知單 w+0Ch1$
creditor 債權人 `i)&nW)R
crossed check 橫線支票 1"82JN|!
current account 往來活期賬戶 dnP3{!"b
current asset 流動資產 )d|hIW]7(
current liability 流動負債 sR1
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current profit and loss 本期損益 S(f V ,;Z
debit 借方 HBFuA.",
debt 債務 mTW@E#)n
debtor 債務人 sC .R.
deed 契據 4U*u
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deferred assets 遞延資產 'Na/AcRdg
deferred liabilities 遞延負債 !B3lsXLSY
delivery 交貨 FiQx5}MMhu
delivery expense 送貨費 \#A=twp
delivery order 出貨單 -)Y?1w
demand draft 即期匯票 rpNe8"sh
demand note 即期票據 cs%NsnZ
demurrage charge 延期費 ,T|%vqbmw
deposit 存款 +RO=a_AS
deposit slip 存款單 ;#$zHR
depreciation 折舊 DgLSDKO!
direct cost 直接成本 e]+ [lq\p@
direct labour 直接人工 '\2lWR]ndd
director 董事 ,A>i)brc
discount 折扣 o\luE{H
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discount on purchase 進貨折扣 ^g
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