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。 YLd
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acceptance 承兌 zFi+
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account 賬戶 wHZ!t,g
accountant 會計員
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accounting 會計 !
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accounting system 會計制度 0]oQ08
accounts payable 應付賬款 :=L[kzX
accounts receivable 應收賬款 <vt^=QA'
accumulated profits 累積利益 iL 4SL}P
adjusting entry ?#123;整記錄 xYu~}kMu
adjustment ?#123;整 =w A< F
administration expense 管理費用 e3>Re![_.
advances 預付 h.=B!wKK
advertising expense 廣告費 3n:<oOV
agency 代理 G0s:Dum
agent 代理人 ~POeFZ
agreement 契約 'fAD Dh}
allotments 分配數 jZ
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allowance 津貼 ^YIOS]d>8#
amalgamation 合併 "(efd~.]
amortization 攤銷 qk,cp},2K
amortized cost 應攤成本 ,O~2
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annuities 年金 Mqh~ 5NM
applied cost 已分配成本 .hJ8K#r
applied expense 已分配費用 H+5]3>O-$
applied manufacturing expense 己分配製造費用 h5F'eur
apportioned charge 攤派費用 jATU b-
appreciation 漲價 tiE+x|Ju"
article of association 公司章程 :
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assessment 課稅 ,;d9uG2
assets 資產
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attorney fee 律師費 wO!hVm,Ta
audit 審計 5N/]/
auditor 審計員 hE6tu'
average 平均數 l wg.'<
average cost 平均成本 $GO'L2oLwn
bad debt 壞賬
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balance 餘額 ;%Da {
balance sheet 資產負債表 `X^e}EGWu
bank account 銀行賬戶 =!CuCV7$1O
bank balance 銀行結存 /MU<)[*Ro
bank charge 銀行手續費 CXQ?P
bank deposit 銀行存款 \
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bank discount 銀行貼現 '9/kDkt!
bank draft 銀行匯票 f.P( {PN
bank loan 銀行借款 C95,!q
bank overdraft 銀行透支 %@&)t?/=
bankers acceptance 銀行承兌 O(~Vvoq
bankruptcy 破產 wwAT@=X*}
bearer 持票人 G2^DukK.
beneficiary 受益人 nDOIE)#
bequest 遺產 ~Op1NE
bill 票據 r#Fu<so,
bill of exchange 匯票 PjP%,-@1
bill of lading 提單 ww,c)$
bills discounted 貼現票據 l46F3C|
bills payable 應付票據 kxmS
bills receivable 應收票據 k`AJ$\=
board of directors 董事會 d$TW](Bby
bonds 債券 \O:xw-eG
bonus 紅利 "QF083$
book value 賬面價值 ,pASjFWi
bookkeeper 簿記員 y%,BDyK
bookkeeping 簿記 $ B9=v
branch office general ledger 支店往來賬戶 `l+SJLyJ%
broker 經紀人 []]3"n
brought down 接前 _-&.=3\1
brought forward 接上頁 l =yHx\
budget 預算 qC4-J)8Wk
by-product 副產品 \+uqP:Ty
by-product sales 副產品銷售 .;:xx~G_Q
capital 股本 4r. W:}4:
capital income 資本收益 l17ZNDzLU
capital outlay 資本支出 ~/U0S.C
capital stock 股本 O$H150,Q
capital stock certificate 股票 1
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carried down 移後 eI}VH BAz
carried forward 移下頁 +Y~+o-_
cash 現金
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cash account 現金賬戶 qj6`nbZ{va
cash in bank 存銀行現金 Xu_<4
cash on delivery 交貨收款 8[C6LG
cash on hand 庫存現金 6\
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cash payment 現金支付 4cQ5E9
cash purchase 現購 K*Jty
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cash sale 現沽 h
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cashier 出?#123;員 C'._}\nX
cashiers check 本票 Z ~(XyaN
certificate of deposit 存款單折 HUC2RM?FN
certificate of indebtedness 借據 %)9]dOdOk
certified check 保付支票 ]K7 64}
certified public accountant 會計師 hQm4R]a
charges 費用 +_eb*Z`5o
charge for remittances 匯水手續費
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charter 營業執照 !_
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chartered accountant 會計師 I{zE73
chattles 動產 TyWy5J<
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check 支票 'D&G~$
che stub 支票存根 k^pu1g=6I
closed account 己結清賬戶 pCmJY
closing 結算 {{3H\
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closing entries 結賬紀錄 / D ]B
closing stock 期末存貨 u mlZ(??.
closing the book 結賬 h`]/3Ma*:
columnar journal 多欄日記賬 @S7=6RKa[
combination 聯合 %5*#c*)R
commission 佣金 y.:-
commodity 商品 ?Q)Z..7
common stock 普通股 HiG/(<bs9O
company 公司 %h"<
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compensation 賠償
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compound interest 複利 j#,M@CE
consignee 承銷人 ~Ls I<z
consignment 寄銷 {,FeNf46
consignor 寄銷人 Q)BoWd
consolidated balance sheet 合併資產負債表 O{#Cd
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consolidated profit and loss account 合併損益表 Noxz kpMF
consolidation 合併 !2|`aa
construction cost 營建成本 k6L373e#Q
construction revenue 營建收入 KN:dm!A
contract 合同 +)JqEwCrq
control account 統制賬戶 "IG$VjgcB
copyright 版權 1K9?a;.
corporation 公司 3c ^=<i
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cost 成本 FRt/{(jro
cost accounting 成本會計 +g6j=%
cost of labour 勞工成本 .eNwC .8i
cost of production 生產成本 5?L:8kHsH
cost of manufacture 製造成本 0~b6
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cost of sales 銷貨成本 ~e<'t4
cost price 成本價格 S1juAV=
credit 貸方 SP7g qM
credit note 收款通知單 +Z&&H'xD
creditor 債權人 %C6zXiO"
crossed check 橫線支票 SE)j}go
current account 往來活期賬戶 'Y{ux>
current asset 流動資產 $a*Q).^
current liability 流動負債 |C6(0fgWd
current profit and loss 本期損益 bC>>^?U1m
debit 借方 @\`G & VB
debt 債務 (vsk^3R[6
debtor 債務人 gpK_0?%
deed 契據 m2uML*&O5K
deferred assets 遞延資產 Z*(!`,.bB
deferred liabilities 遞延負債 FP9<E93br
delivery 交貨 d<GG(
delivery expense 送貨費 |vDoqlW
delivery order 出貨單 cvV?V\1f
demand draft 即期匯票 a]Da`$T
demand note 即期票據 <<On*#80w
demurrage charge 延期費 5'c+313 lm
deposit 存款 W|
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deposit slip 存款單 # 1dTM-
depreciation 折舊 *_/eAi/WG
direct cost 直接成本 /N[o [q
direct labour 直接人工 bOSYr<R&
director 董事 wJos'aTmE
discount 折扣 '"]>`=R
discount on purchase 進貨折扣 zHoO?tGf
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