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。 =($qiL'h
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acceptance 承兌 oyHjd
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account 賬戶 m'S-
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accountant 會計員 9SrV,~zD
accounting 會計 []@Mk
accounting system 會計制度 BKIt,7j
accounts payable 應付賬款 v4&*iT
accounts receivable 應收賬款 %VdJ<=@
accumulated profits 累積利益 m?csake.Me
adjusting entry ?#123;整記錄 r4-r
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adjustment ?#123;整 8z+ CYeV
administration expense 管理費用 m\t
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advances 預付 2]7nw1&
advertising expense 廣告費 ?O_;{(F_
agency 代理 0]Li"Wb
agent 代理人 <"t >!I
agreement 契約 8mV35A7l
allotments 分配數 6PTD%Rf\
allowance 津貼 G~_dSa@g G
amalgamation 合併 _ K9jj
amortization 攤銷 shi#K<gVC
amortized cost 應攤成本 !rXyw`6N
annuities 年金 ^v,^.>P
applied cost 已分配成本 ci$o~b6V
applied expense 已分配費用 +pE-Yn`YS
applied manufacturing expense 己分配製造費用 hWUZn``U$|
apportioned charge 攤派費用 s)-=l_4T
appreciation 漲價 +>s[w{Svy
article of association 公司章程 AttDD{Ta
assessment 課稅 5r.{vQ
assets 資產 1|zo-'y
attorney fee 律師費 :+u?A
audit 審計 O=yUAAD$
auditor 審計員 <AB]FBo(
average 平均數 `=FfzL
average cost 平均成本 t]Oxo`h=
bad debt 壞賬 j/9'L^]
balance 餘額 |=SaI%%Be
balance sheet 資產負債表 nY6^DE2f
bank account 銀行賬戶 3D\I#g
bank balance 銀行結存 wL}=$DN
bank charge 銀行手續費 E*CY/F I_
bank deposit 銀行存款 2r1.,1
bank discount 銀行貼現 .~Td/o7
bank draft 銀行匯票 r;9F@/
bank loan 銀行借款 or0f%wAF
bank overdraft 銀行透支 lwa
bankers acceptance 銀行承兌 rtOXK4)]I
bankruptcy 破產 )4DF9 JpD
bearer 持票人 /Wt<[g#
beneficiary 受益人 mio\}SA
bequest 遺產 `,xKK+~YG-
bill 票據 +}%4]O;
bill of exchange 匯票 h_H$+!Nzb
bill of lading 提單 UE*M\r<
bills discounted 貼現票據 edA.Va|0
bills payable 應付票據 'b%S3)}
bills receivable 應收票據 b^rPw@
board of directors 董事會 <D
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bonds 債券 U"/":w ~
bonus 紅利 c\7~_
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book value 賬面價值 b1_HDC(
bookkeeper 簿記員 8nNRn[oS
bookkeeping 簿記 4R.rSsAH
branch office general ledger 支店往來賬戶 85
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broker 經紀人 gLU #\d]
brought down 接前 o AvX(
brought forward 接上頁 A=Dzd/CUO
budget 預算 5ILce%#zL
by-product 副產品 |s=)*DZv
by-product sales 副產品銷售 -FdhV%5]
capital 股本 R0
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capital income 資本收益 F
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capital outlay 資本支出 :IvKxOv
capital stock 股本 jgbE@IA@!'
capital stock certificate 股票 O\8_;Gc;
carried down 移後 fpu^
carried forward 移下頁 6f(K'v
cash 現金 a|{RK}|3
cash account 現金賬戶 $SA8
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cash in bank 存銀行現金 SBZqO'}7
cash on delivery 交貨收款 rISg`-
cash on hand 庫存現金 9+_SG/@
cash payment 現金支付 ;(5b5PA
cash purchase 現購 ~{/"fTif
cash sale 現沽 oYI7 .w
cashier 出?#123;員 wgp{P>oBX
cashiers check 本票 ^1nQDd*
certificate of deposit 存款單折 09HlL=0q
certificate of indebtedness 借據 J{`G=
certified check 保付支票 1#/>[B
certified public accountant 會計師 -YPUrU[)
charges 費用 AT+
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charge for remittances 匯水手續費 TldqF BX
charter 營業執照 vu Vcv
chartered accountant 會計師 {d|e@`"T
chattles 動產 krnxM7y
check 支票 1<IF@__
che stub 支票存根 Bs:INvhYW
closed account 己結清賬戶 lpi^<LQ@l
closing 結算 %a$ l%8j&
closing entries 結賬紀錄 Q+YYj
closing stock 期末存貨 o-H\vtOjE
closing the book 結賬 8A}cxk
columnar journal 多欄日記賬 mW-4
combination 聯合 gE;r
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commission 佣金 $q%r
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commodity 商品 G
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common stock 普通股 dTcrJ|/Y
company 公司 MROe"Xj
compensation 賠償 XA PqRJ*Z
compound interest 複利 2<q.LQ}<
consignee 承銷人 Z
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consignment 寄銷 mqUn3F3
consignor 寄銷人 Jvac|rN
consolidated balance sheet 合併資產負債表 JB[n]|
consolidated profit and loss account 合併損益表 J'4Pp<
consolidation 合併 a/p}
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construction cost 營建成本 9
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construction revenue 營建收入 $S Kax#[
contract 合同 *ETSx{)8
control account 統制賬戶 Ww\M3Q`
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copyright 版權 ~*NG~Kn"s
corporation 公司 \7]0vG
cost 成本 Fp=O:]
cost accounting 成本會計 0Ez(;4]3
cost of labour 勞工成本 :Q]P=-Y8
cost of production 生產成本 pg0Sq9qCN
cost of manufacture 製造成本 EIdEXAC(
cost of sales 銷貨成本 z'"e|)
cost price 成本價格 Qze.1h
credit 貸方 we?#
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credit note 收款通知單 ;[)O{%s
creditor 債權人 oyC5M+shP9
crossed check 橫線支票 Tew?e&eO
current account 往來活期賬戶 7H=V|Btnc
current asset 流動資產 9fQ[:Hl"
current liability 流動負債 w{+G/Ea
current profit and loss 本期損益 D[i?T3i
debit 借方 XSOSy2:
debt 債務 j3=%J5<
debtor 債務人 %7}ibz4iF
deed 契據 6~b)Hc/
deferred assets 遞延資產 ;+;%s D
deferred liabilities 遞延負債 t nvCtuaR
delivery 交貨 yX7P5c.
delivery expense 送貨費 H;w8[ImK
delivery order 出貨單 0)Nu
demand draft 即期匯票 Mj!g1Q
demand note 即期票據 2-$O$&s.
demurrage charge 延期費 -F7P$/9
deposit 存款 !
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deposit slip 存款單 xwSi.~.
depreciation 折舊 'LX]/D
direct cost 直接成本 aWS_z6[t#6
direct labour 直接人工 y
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director 董事 2r^G;,{
discount 折扣 vCX
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discount on purchase 進貨折扣 0&Z+P?Wb4
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