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。 zEY
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acceptance 承兌
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account 賬戶 4E3HYZ
accountant 會計員 pM[UC{
accounting 會計 3v:RLnB
accounting system 會計制度 :[(X!eP
accounts payable 應付賬款 C bG"8F|4
accounts receivable 應收賬款 (B]Vw+/
accumulated profits 累積利益 )'%L#
adjusting entry ?#123;整記錄 m{Q{ qJ5>
adjustment ?#123;整 @R}L
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administration expense 管理費用 ~2A<fL,-
advances 預付 WP^%[?S2
advertising expense 廣告費 x)#k$QU
agency 代理 !l6B_[!@
agent 代理人 GLc+`,.
agreement 契約 XrSqUD
allotments 分配數 a((5_8SX5
allowance 津貼 \/K>Iv'$
amalgamation 合併 %XG X(
amortization 攤銷 */\dH<
amortized cost 應攤成本 2%vwC]A
annuities 年金 -lSm:O@'
applied cost 已分配成本 7-e)V{A`w
applied expense 已分配費用 s'\"%~nF<
applied manufacturing expense 己分配製造費用 )Y?Hf2']
apportioned charge 攤派費用 )IZ$R*Y{
appreciation 漲價 ?\\
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article of association 公司章程 3CQpe
assessment 課稅 mq'q@@:c
assets 資產 #C%<g:F8
attorney fee 律師費 L1)?5D
audit 審計 ~,':PUkiV
auditor 審計員 Q1eiU Y6
average 平均數 3)0*hq&83
average cost 平均成本
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bad debt 壞賬 k~=-o>}C
balance 餘額 {!oO>t
balance sheet 資產負債表 `5 e#9@/e
bank account 銀行賬戶 d2X#_(+d
bank balance 銀行結存 `q_7rrkO
bank charge 銀行手續費 B
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bank deposit 銀行存款 oF,8j1
bank discount 銀行貼現 zKV{JUpG
bank draft 銀行匯票 o
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bank loan 銀行借款 e1&c_"TOih
bank overdraft 銀行透支 :X`J1E]Rjd
bankers acceptance 銀行承兌 qd{|"(9B
bankruptcy 破產 YVW!u6W'[6
bearer 持票人 NJl|/(]v
beneficiary 受益人 d G:=tf&1R
bequest 遺產 M;Vx[s,#,
bill 票據 yMz@-B
bill of exchange 匯票 ~q|^z[7
bill of lading 提單 $$qhX]^~
bills discounted 貼現票據 A;kAAM
bills payable 應付票據
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bills receivable 應收票據 =:a3cr~
board of directors 董事會 HM[BFF[;/
bonds 債券 %8{' XJ!
bonus 紅利 TR)'I
book value 賬面價值 c1n? @L
bookkeeper 簿記員 eW >k'ez
bookkeeping 簿記 wRie{Vk
branch office general ledger 支店往來賬戶 3U:0 ,-j"
broker 經紀人 9pjk3a
brought down 接前 m?B@VDZ
brought forward 接上頁 ,9+@\
budget 預算 aUA+%
by-product 副產品 c yN_Sg
by-product sales 副產品銷售 ,sLV6DM
capital 股本 Vl9\&EL
capital income 資本收益 ^uZ%d
capital outlay 資本支出 'm/b+9?.
capital stock 股本 CB|z{(&N
capital stock certificate 股票 _&w!JzpXT
carried down 移後 $~ItT1k_
carried forward 移下頁 'Y"q=@Ei9
cash 現金 ~kN
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cash account 現金賬戶 N+}yw4lb
cash in bank 存銀行現金 m&ZdtB|
cash on delivery 交貨收款 <,cD EN7
cash on hand 庫存現金 Qgf_
cash payment 現金支付 T_gW't>
cash purchase 現購 hR{Fn L
cash sale 現沽 LQ{4r1,u]
cashier 出?#123;員 }l
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cashiers check 本票 ^Y'>3o21f
certificate of deposit 存款單折 sk],_ l<
certificate of indebtedness 借據 1y?TyU
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certified check 保付支票 Vx#xq#wK
certified public accountant 會計師 H
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charges 費用 7x1jpQ-
charge for remittances 匯水手續費 ZGp8$Y>r
charter 營業執照 f'%}{l: ss
chartered accountant 會計師 7z+NR&'M$
chattles 動產 xSLN
check 支票 J\ 3~
che stub 支票存根 v1)jZ.:
closed account 己結清賬戶 }QC:!e,yG
closing 結算 LL,~&5{
closing entries 結賬紀錄 p$"*U[%l
closing stock 期末存貨 ke/o11LP
closing the book 結賬
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columnar journal 多欄日記賬 "kN5AeRg
combination 聯合 ("9)=x *5
commission 佣金 x&?35B
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commodity 商品 7tt&/k?
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common stock 普通股 .Wa6?r<g
company 公司 W~7q&||;C
compensation 賠償 #~ >0Dr
compound interest 複利 "dkvk7zCP
consignee 承銷人 nq$^}L3&~
consignment 寄銷 #U6Wv1H{Lp
consignor 寄銷人 mirMDJsl%
consolidated balance sheet 合併資產負債表 pWQ?pTh
consolidated profit and loss account 合併損益表 lual'~
consolidation 合併 Zo&U3b{Dy
construction cost 營建成本 l[h??C`
construction revenue 營建收入 sa*hoL18
contract 合同 LL:B
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control account 統制賬戶 jNB-FVaT
copyright 版權 Xt$?Kx_,
corporation 公司 Z?^AX&F
cost 成本 q|Ga
cost accounting 成本會計 GadD*psD2
cost of labour 勞工成本 aFl(K\
cost of production 生產成本 :KW
cost of manufacture 製造成本 ~>qcV=F^d,
cost of sales 銷貨成本 `VS/Xyp
cost price 成本價格 (s\Nm_j
credit 貸方 3 i>uKU1
credit note 收款通知單 tF=96u_X
creditor 債權人 _\u'~wWl
crossed check 橫線支票 aA\v
current account 往來活期賬戶 T@f$w/15
current asset 流動資產 X\flx~
current liability 流動負債 [Si`pPvl
current profit and loss 本期損益 7@06x+!
debit 借方 <.:B .k
debt 債務 jg 2>=}
debtor 債務人 n.Ekpq\
deed 契據 *78TT\q<
deferred assets 遞延資產 +VzR9ksJj
deferred liabilities 遞延負債 SVeL c
delivery 交貨 QhN5t/Hr
delivery expense 送貨費 g9
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delivery order 出貨單 0nae
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demand draft 即期匯票 C~kw{g+|
demand note 即期票據 c!6.D
demurrage charge 延期費 Y2Y/laD
deposit 存款 .,feRK>3
deposit slip 存款單 RD,`D!
depreciation 折舊 KZ&8aulP
direct cost 直接成本 esFBWJ
direct labour 直接人工 ]BX|G`CCc
director 董事 OCF=)#}qd
discount 折扣 %}2 s74D*Z
discount on purchase 進貨折扣 HjL+Wg
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