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。 RMpiwO^
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acceptance 承兌 }fkdv6mz
account 賬戶 4g2`[< S
accountant 會計員 Mt`LOdiC_
accounting 會計 D]aQt%TL
accounting system 會計制度 'nh2}
accounts payable 應付賬款 b
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accounts receivable 應收賬款 ohyq/u+y~A
accumulated profits 累積利益 ^>!&]@
adjusting entry ?#123;整記錄 sb3z8:r
adjustment ?#123;整 ar,v/l>d4N
administration expense 管理費用 wme#8/eUk
advances 預付 LEtGrA/%@b
advertising expense 廣告費 .E+O,@?<
agency 代理 =-/'$7R,
agent 代理人 iRkUL]H@&
agreement 契約 dMsS OP0E
allotments 分配數 >eo[)Y
allowance 津貼 e&:%Rr]x
amalgamation 合併 YT'V/8US
amortization 攤銷 zh=0zJ
amortized cost 應攤成本 dqQJC qc!
annuities 年金 2ib,33 Z
applied cost 已分配成本 XRQ1Uh6
applied expense 已分配費用 G4'Ee5(o
applied manufacturing expense 己分配製造費用 _%Xp2`m
apportioned charge 攤派費用 'm|T"Ym~
appreciation 漲價 <8?
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article of association 公司章程 jVOq/o
assessment 課稅 L>g6
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assets 資產 "K9[P:nw
attorney fee 律師費 6bjZW ~
audit 審計 -~xQ@ +./
auditor 審計員 \4j_K*V
average 平均數 hWFOed4C
average cost 平均成本 \<xo`2b
bad debt 壞賬
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balance 餘額
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balance sheet 資產負債表 "x$L2>9
bank account 銀行賬戶 J@<f*
bank balance 銀行結存 *HHL a
bank charge 銀行手續費 pp1Kor
bank deposit 銀行存款 =?+w5oI0
bank discount 銀行貼現 qc)+T_m
bank draft 銀行匯票 [Y.JC'F#
bank loan 銀行借款 o$% KbfXO]
bank overdraft 銀行透支 <vV"a
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bankers acceptance 銀行承兌 .mqMzV
bankruptcy 破產 eY?OUS
bearer 持票人 5Rw2/J
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beneficiary 受益人 1R
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bequest 遺產 qBK68B)
bill 票據 83_mR*tGNp
bill of exchange 匯票 et/l7+/'
bill of lading 提單
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bills discounted 貼現票據 h:C:opa-=
bills payable 應付票據 nSQ]qH&4d
bills receivable 應收票據 o%z^@Cq
board of directors 董事會 L8'4d'N+>
bonds 債券 {6Nbar@3
bonus 紅利 cp~6\F;c
book value 賬面價值 sm G?y~
bookkeeper 簿記員 "5FP$oR
bookkeeping 簿記 Iix:Y}
branch office general ledger 支店往來賬戶 x5smJ__/
broker 經紀人 ;O~FiA~`c
brought down 接前 <jYyA]Zy5
brought forward 接上頁 HfP<hQmN'
budget 預算 Yc~l Yz+b
by-product 副產品 jpR]V86G
by-product sales 副產品銷售 Gx4uf
capital 股本 > QN-K]YLL
capital income 資本收益 P Gxv4(%
capital outlay 資本支出 .8
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capital stock 股本 ]c'EJu
capital stock certificate 股票 IQ~Anp^R
carried down 移後 0;=]MEk?
carried forward 移下頁 sRcS-Yw[S
cash 現金 [J eq ?X9
cash account 現金賬戶 K%t&aRjS
cash in bank 存銀行現金 Xm(#O1Vm(l
cash on delivery 交貨收款 fwzyCbks
cash on hand 庫存現金 [9~
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cash payment 現金支付 \}=W*xxB
cash purchase 現購 ds+2z=!!e
cash sale 現沽 vfhoN]v
cashier 出?#123;員 rAW7Zp~KK
cashiers check 本票 fo/
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certificate of deposit 存款單折 4XJ']M(5;
certificate of indebtedness 借據 6MU;9|&
certified check 保付支票 yU7XX+cB7
certified public accountant 會計師 rij%l+%@#
charges 費用 'h~IbP
charge for remittances 匯水手續費 Wie0r@5
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charter 營業執照 Zg4wd/y?
chartered accountant 會計師 5RO6YxQ
chattles 動產 &\6(iL
check 支票 tx+P@9M_Aq
che stub 支票存根 GvA4.s,
closed account 己結清賬戶 I3x+pa^]2
closing 結算 A93(} V7I
closing entries 結賬紀錄 egfd=z=2un
closing stock 期末存貨 >nK (
closing the book 結賬 i^ILo,Q
columnar journal 多欄日記賬 oHSDi
combination 聯合 1{cF/ :o
commission 佣金 ix?Z:pIS0
commodity 商品 M
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common stock 普通股 G$Fo*;Fl
company 公司 TOSk+2P
compensation 賠償 l_+q a6C*
compound interest 複利 ga;t`5+d
consignee 承銷人 z
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consignment 寄銷 =bvLMpa
consignor 寄銷人 *(/b{!~
consolidated balance sheet 合併資產負債表 $}YN`:{
consolidated profit and loss account 合併損益表 {Q]7!/>>
consolidation 合併 {ynI]Wj`L
construction cost 營建成本 YxU->Wi]G
construction revenue 營建收入 NP~3!b
contract 合同 ,L
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control account 統制賬戶 b1=! "Y@
copyright 版權 k#mL4$]V5N
corporation 公司 fbah~[5}
cost 成本 QT1oU P#*
cost accounting 成本會計 vZ=dlu_t
cost of labour 勞工成本 B4m34)EOE
cost of production 生產成本 @fVz
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cost of manufacture 製造成本 OH
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cost of sales 銷貨成本 >w\3.6A
cost price 成本價格 V{qR/
credit 貸方 _R
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credit note 收款通知單 6Ol)SQE,
creditor 債權人 %5Elj<eHZ
crossed check 橫線支票 "zFTPL"
current account 往來活期賬戶 iZ ;562Mo
current asset 流動資產 ;1TQr3w
current liability 流動負債 EzCi%>q
current profit and loss 本期損益
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debit 借方 f=4q]y#& X
debt 債務 brF) %x`
debtor 債務人 6-
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deed 契據 kCoEdQ_
deferred assets 遞延資產 \[B#dw#
deferred liabilities 遞延負債 BBl9<ne$
delivery 交貨 Q b5vyV `
delivery expense 送貨費 H}1XK|K3#H
delivery order 出貨單 ^Ri
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demand draft 即期匯票 bD1IY1
demand note 即期票據 zj1_#=]
demurrage charge 延期費 `n e
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deposit 存款 U\YzE.G1]S
deposit slip 存款單 6WLq>Jo
depreciation 折舊 VK}H;
direct cost 直接成本
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direct labour 直接人工 Nb>C5TjR
director 董事 5VLC\QgK^
discount 折扣 x$bCbg
discount on purchase 進貨折扣 !T]bz+
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