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。 i
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acceptance 承兌 `>8|
account 賬戶 h3p 3~xq
accountant 會計員 ?V[yw=sl04
accounting 會計 >CPkL_@VZ=
accounting system 會計制度 nL+*
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accounts payable 應付賬款 $vy.BYFm
accounts receivable 應收賬款 Sjr(e
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accumulated profits 累積利益 LTtfOcrt
adjusting entry ?#123;整記錄 <$D)uY K
adjustment ?#123;整 .(S,dG0P
administration expense 管理費用 ^[%~cG
advances 預付 x el&8 `
advertising expense 廣告費 8`VMdo9
agency 代理 mk4%]t"
agent 代理人 :M3l#`4Q
agreement 契約 r 'j
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allotments 分配數 K)Db3JIIk
allowance 津貼 u>S&?X'a
amalgamation 合併 wKY6[ vvF
amortization 攤銷
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amortized cost 應攤成本 2
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annuities 年金 $LRFG(
applied cost 已分配成本 XY4s
applied expense 已分配費用 9$DVG/
applied manufacturing expense 己分配製造費用 +Kq>r|;
apportioned charge 攤派費用 V7[qf "
appreciation 漲價 C#I),LE|d{
article of association 公司章程 K.z}%a
assessment 課稅 =_yOX=g|
assets 資產 {J0^S
attorney fee 律師費 (`!|
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audit 審計 ?|hzAF"U
auditor 審計員 N'`*#UI+
average 平均數 bY>o%LL-
average cost 平均成本 >M1/m=a
bad debt 壞賬 @6D<D6`
balance 餘額 5e2mEQU>
balance sheet 資產負債表 `z=MI66Nl
bank account 銀行賬戶 Jx>P%>+<j
bank balance 銀行結存 r>)\"U#
bank charge 銀行手續費 akqXh 9g
bank deposit 銀行存款 ;%jt;Xv9
bank discount 銀行貼現 E>g'!
bank draft 銀行匯票 \:=Phbn
bank loan 銀行借款 ADBw" ? >
bank overdraft 銀行透支 W;-Qze\D
bankers acceptance 銀行承兌 MW$9,[
bankruptcy 破產 d;;=s=j
bearer 持票人 K0E;4r
beneficiary 受益人 0Hz3nd?v
bequest 遺產 So8P8TCK
bill 票據 9xKFX|*$
bill of exchange 匯票 s=q+3NTv
bill of lading 提單 ]52_p[hZ}<
bills discounted 貼現票據 8%|x)
bills payable 應付票據 !J71[4t
bills receivable 應收票據 2)8lJXM$L
board of directors 董事會 wM&G-~9ujk
bonds 債券 V+Tj[:
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bonus 紅利 LTY.i3
book value 賬面價值 d)G-K+&B
bookkeeper 簿記員 SUVr&S6Nk
bookkeeping 簿記 ZE\t{s0
branch office general ledger 支店往來賬戶 y1'/@A1
broker 經紀人 ~xJD3Qf
brought down 接前 o&AUB`.9~
brought forward 接上頁 7uDUZdJy
budget 預算 .6"7Xxe]<
by-product 副產品 <^~F~]wnH
by-product sales 副產品銷售 1=D!C lcb
capital 股本 wd]Yjr#%Ii
capital income 資本收益 evs2dz<eA
capital outlay 資本支出 )5t_tPv
capital stock 股本 UiSc*_N"
capital stock certificate 股票 H{XW?O^
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carried down 移後 }F.1j!71L
carried forward 移下頁 2
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cash 現金 hB.dqv]^
cash account 現金賬戶 fU}w
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cash in bank 存銀行現金 Z
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cash on delivery 交貨收款 gky_]7Av
cash on hand 庫存現金 }n=NHHtJ
cash payment 現金支付 fr?eOigbl
cash purchase 現購 Qh[t##I/
cash sale 現沽 +?<j
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cashier 出?#123;員 Kaa*;T![
cashiers check 本票 f
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certificate of deposit 存款單折 96.Wfx
certificate of indebtedness 借據 zXD@M{
certified check 保付支票 g3Q #B7A
certified public accountant 會計師 !+6l.`2WI
charges 費用 8tL61x{]
charge for remittances 匯水手續費 (NQ[AypMI
charter 營業執照
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chartered accountant 會計師 ; M(}fV]
chattles 動產 TGNeEYr
check 支票 J53;w:O
che stub 支票存根 hJ<2bgQo
closed account 己結清賬戶 [GuDMl3hC
closing 結算 `R> O5Rv
closing entries 結賬紀錄 HA%ye"(y8
closing stock 期末存貨 H6O\U2+
closing the book 結賬 O, {
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columnar journal 多欄日記賬 fUXp)0O
combination 聯合 uS'ji
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commission 佣金 q{hq. KZ
commodity 商品 twtDyo(\
common stock 普通股 {5udol5?
company 公司 xD=D *W
compensation 賠償 Kv]6 b2HT
compound interest 複利 K9 q~Vf
consignee 承銷人 b {5|2&=
consignment 寄銷 `9+EhP$RS
consignor 寄銷人 >DRs(~|V#
consolidated balance sheet 合併資產負債表 ="DgrH
consolidated profit and loss account 合併損益表 L@Z
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consolidation 合併 yFt7fdl2
construction cost 營建成本 ;]Aa
construction revenue 營建收入 Cf7\>U->
contract 合同 /v{[Z
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control account 統制賬戶
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copyright 版權 vt
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corporation 公司 ]S L&x:/-
cost 成本 l.x }I"tf
cost accounting 成本會計 [q&J"dt
cost of labour 勞工成本 .y/b$|d,
cost of production 生產成本 DBUwf1=qj
cost of manufacture 製造成本 ry
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cost of sales 銷貨成本 7gw
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cost price 成本價格 fhmr*E'J
credit 貸方 .F2nF8
credit note 收款通知單 l
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creditor 債權人 v+#j>
crossed check 橫線支票 O+?zn:
current account 往來活期賬戶 fn OkH
current asset 流動資產 0UJ`<Bfd
current liability 流動負債 Q
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current profit and loss 本期損益 ugB{2oq i
debit 借方 j6vZ{Fx;w
debt 債務 1Q SIZoK7
debtor 債務人 !yX<v%>_0
deed 契據 Rda1X~-g
deferred assets 遞延資產 p2vBj. *J
deferred liabilities 遞延負債 k~f+L O
delivery 交貨 %g&,]=W\N
delivery expense 送貨費 Ye2];(M
delivery order 出貨單 nZCpT
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demand draft 即期匯票 0 '7s
demand note 即期票據 _}@n_E
demurrage charge 延期費 CLEG'bZa,
deposit 存款 {*;]I?9Al
deposit slip 存款單 Iv72;ZCh?6
depreciation 折舊 J&:W4\ m
direct cost 直接成本 ?d<:V.1U@
direct labour 直接人工 cWO
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director 董事 1fW4=pF-K
discount 折扣 x{>Y$t]
discount on purchase 進貨折扣 @>2rz
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