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。 ^2rNty,nH
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acceptance 承兌 jeXv)}
account 賬戶 -,C">T%\
accountant 會計員 xDD3Y{K
accounting 會計 Soy!)c]
accounting system 會計制度 ms@*JCL!t
accounts payable 應付賬款 @KfFtR-;
accounts receivable 應收賬款 xb1 i{d
accumulated profits 累積利益 $hZb<Xz
adjusting entry ?#123;整記錄 _w0t+=&
adjustment ?#123;整 +P:xB0Tm
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administration expense 管理費用 qpjtF'
advances 預付 W ZdEfY{
advertising expense 廣告費 :vZ8n6J[
agency 代理 >qk[/\^O
agent 代理人 rf^Q%ds
agreement 契約 MB06=N
allotments 分配數 1D%3|_id^
allowance 津貼 {>PN}fk2QP
amalgamation 合併 1RpTI7
amortization 攤銷 ~47Bbom
amortized cost 應攤成本 S{'/=Px+
annuities 年金 &7"a.&*9xX
applied cost 已分配成本 {|nm0vg`A
applied expense 已分配費用 mN
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applied manufacturing expense 己分配製造費用 PLD6Ug
apportioned charge 攤派費用 #-*7<wN
appreciation 漲價 onL&lE
article of association 公司章程 Z]kk.@P
assessment 課稅 {\3k(NdEX
assets 資產 ^PA >t$
attorney fee 律師費 ChO?Lm$y
audit 審計 ~b;l08 <
auditor 審計員 ^K*uP^B=
average 平均數 {5w'.Z]0v
average cost 平均成本 s3
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bad debt 壞賬 `]%\Y>(a}
balance 餘額 Ww-%s9N<
balance sheet 資產負債表 IA_>x9 (~
bank account 銀行賬戶 \i_y(;
bank balance 銀行結存 )NAC9:8!
bank charge 銀行手續費 kzU
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bank deposit 銀行存款 Jf6uE?.
bank discount 銀行貼現 XN65bq
bank draft 銀行匯票 WwG +Xa
bank loan 銀行借款 9DcUx-
bank overdraft 銀行透支 OjO$.ecT
bankers acceptance 銀行承兌 ;sJUTp5\h
bankruptcy 破產 <q|IP_
bearer 持票人 B^g+_;
beneficiary 受益人 W _j`'WN/
bequest 遺產 dJID '2a
bill 票據 %{qJkjG
bill of exchange 匯票 E)z[@Np
bill of lading 提單 'D#iT}Vu
bills discounted 貼現票據 0s )B~
bills payable 應付票據 vl59|W6
bills receivable 應收票據 }%LwaRT
board of directors 董事會 L(tS]yWHw
bonds 債券 HgL*/d
bonus 紅利 )#ze
book value 賬面價值 Zkl:^!*
bookkeeper 簿記員 ~um+r],@@
bookkeeping 簿記 n.zVCKNH
branch office general ledger 支店往來賬戶 kB_u U !G
broker 經紀人 s!S,;H
brought down 接前 0_b7*\x c
brought forward 接上頁 .s$#: ls?
budget 預算 "a;z
by-product 副產品 4
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by-product sales 副產品銷售 <qZ"W6&&
capital 股本 a,X=!oJ
capital income 資本收益 Y#'mALC2
capital outlay 資本支出 qT]Bl+h2
capital stock 股本 +SCUS]
capital stock certificate 股票 !g:UkU\J
carried down 移後 _YF~DU
carried forward 移下頁 &We1i&w
cash 現金 "h.}
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cash account 現金賬戶 cGSoAK
cash in bank 存銀行現金 !1
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cash on delivery 交貨收款 pKK&+umg
cash on hand 庫存現金 etF?,^)h=g
cash payment 現金支付 t6
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cash purchase 現購 *8k`m)h26
cash sale 現沽 :H[E
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cashier 出?#123;員 EFeG[bxM
cashiers check 本票 !ZP1?l30
certificate of deposit 存款單折 :&$4&\_F
certificate of indebtedness 借據 oiAU}iK:
certified check 保付支票 qmUq9bV
certified public accountant 會計師 Mi'Q5m
charges 費用 uYjJDLYoHl
charge for remittances 匯水手續費 9R.IYnq
charter 營業執照 @~6A9Fr
chartered accountant 會計師 $hB;r
chattles 動產 ll;#4~iA
check 支票 @(.?e<
che stub 支票存根 .K^'Q|?
closed account 己結清賬戶 @'[w7HsJ
closing 結算 r$ue1bH}|
closing entries 結賬紀錄 p-V#nPb
closing stock 期末存貨 F=
closing the book 結賬 %Fb"&F^7
columnar journal 多欄日記賬 Avw"[~Xd
combination 聯合 Y1AbG1n|
commission 佣金 R= HN>(U
commodity 商品 G[u_Uu=>
common stock 普通股 Y.rHl4
company 公司 6Nx T W
compensation 賠償 G\h8j*o
compound interest 複利 K/oPfD]
consignee 承銷人 l/OG79qq
consignment 寄銷 }4xxge?r
consignor 寄銷人 #V-qS/ q"
consolidated balance sheet 合併資產負債表 SqY;2:
consolidated profit and loss account 合併損益表 W#'c6Hq2c
consolidation 合併 {npKdX
construction cost 營建成本 P,AS`=z
construction revenue 營建收入 G~)jk+Qq
contract 合同 4s*P5w_'/
control account 統制賬戶 q,d]i/T
copyright 版權 U0u @[9!
corporation 公司 "Ks%!
cost 成本 $V?zJ:a>L
cost accounting 成本會計 Fy-nV%P
cost of labour 勞工成本 d T/*O8
cost of production 生產成本 '.~vN L+
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cost of manufacture 製造成本 [$3Zid
cost of sales 銷貨成本 If6wkY6sR
cost price 成本價格 lsW.j#yE!
credit 貸方 do*`-SDy
credit note 收款通知單 9}X3Q!iFb
creditor 債權人 $Z
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crossed check 橫線支票 0]8+rWp|Nz
current account 往來活期賬戶 P;KbS~ SlC
current asset 流動資產 4q@o4C<0
current liability 流動負債 _ %&"4bm.
current profit and loss 本期損益 ni@D7:h
debit 借方 A4';((OXy
debt 債務 u!g=>zEu
debtor 債務人 UE7P =B
deed 契據 EBzg<-?o
deferred assets 遞延資產 DWJ%r"aN
deferred liabilities 遞延負債 SfJ/(q
delivery 交貨 {z@vSQ=)=P
delivery expense 送貨費 !QVd
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delivery order 出貨單 "+nURdicO
demand draft 即期匯票 !dhZs?/UI
demand note 即期票據 =i%2/kdi0b
demurrage charge 延期費 6z%3l7#7Yi
deposit 存款 ygpC1nN
deposit slip 存款單 a}E8ADyC
depreciation 折舊 &%u,b~cL?
direct cost 直接成本 c}Z,xop<P{
direct labour 直接人工 y#AY+
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director 董事 b,T=0W
discount 折扣 >jl"Yr#
discount on purchase 進貨折扣 Xki/5roCQ|
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