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。 <BdC#t:*L
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acceptance 承兌 IpKI6[2{`f
account 賬戶 e&mTaCLG
accountant 會計員 xKT;1(Mk
accounting 會計 ?
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accounting system 會計制度 <rU+{&FKNL
accounts payable 應付賬款 cvpZF5mL]U
accounts receivable 應收賬款 E*v+@rv
accumulated profits 累積利益 09iD| $~
adjusting entry ?#123;整記錄 'Rv.6>xqc
adjustment ?#123;整 +xr;X 9
administration expense 管理費用 ?.MlP,/K
advances 預付 B]>rcjD
advertising expense 廣告費 )_l(WF.
agency 代理 +:J:S"G
agent 代理人 b#S-u }1PE
agreement 契約 B+'w'e$6
allotments 分配數 fKs3H?|
allowance 津貼 G<~P||Lu^
amalgamation 合併 UwDoueXs
amortization 攤銷 $BOIa
amortized cost 應攤成本 RS7J~Q
annuities 年金 .4=A:9
applied cost 已分配成本 ~ }G#ys\1
applied expense 已分配費用 H
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applied manufacturing expense 己分配製造費用 'f.5hX(Y
apportioned charge 攤派費用 J =#9eW
appreciation 漲價 k{\a_e`
article of association 公司章程 2bpFQ8q
assessment 課稅 <@v|~AO4~
assets 資產 iz`ys.Fu
attorney fee 律師費 u3PM 7z!~
audit 審計 t\ 9Y)d
auditor 審計員 =?hbi]
average 平均數 .R@euIva
average cost 平均成本 m&Y?]nbq
bad debt 壞賬 ksqb& ux6
balance 餘額 !j0iLYo(*
balance sheet 資產負債表 &Qv%~dvW
bank account 銀行賬戶 ?zK>[L
bank balance 銀行結存 t3.I ` Z
bank charge 銀行手續費 S|BS;VY
bank deposit 銀行存款 8w3Wy<}y
bank discount 銀行貼現 VmTgD96
bank draft 銀行匯票 R9Y{kk0M
bank loan 銀行借款 u%CJjy
bank overdraft 銀行透支 m
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bankers acceptance 銀行承兌 Nbm$ta
bankruptcy 破產 CDFkH
bearer 持票人 uU8L 93
beneficiary 受益人 gL wNHS
bequest 遺產 jTok1k
bill 票據 ">R`S<W
bill of exchange 匯票 9Cw !<
bill of lading 提單 CSE!Abg
bills discounted 貼現票據 1h?:gOig
bills payable 應付票據 StMvz~
bills receivable 應收票據 GF*E+/
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board of directors 董事會 h56s ~(?O
bonds 債券 @<p9O0
bonus 紅利 4"V6k4i5
book value 賬面價值 C2K<CDVw
bookkeeper 簿記員 V5]\|?=
bookkeeping 簿記 V5d|Lpm
branch office general ledger 支店往來賬戶 ; 5!8LmZ0#
broker 經紀人 8t&'Yk
brought down 接前 <V4"+5cJ8
brought forward 接上頁 O
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budget 預算 Um
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by-product 副產品 g7]g0*gxXW
by-product sales 副產品銷售 q%Lw#f
capital 股本 h,2?+}Fn
capital income 資本收益 yTU'voE.|
capital outlay 資本支出 r W
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capital stock 股本 }+
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capital stock certificate 股票 xh!aB6m8R
carried down 移後 7Y*Q)DDy
carried forward 移下頁 :j%
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cash 現金 %lN4"jtx
cash account 現金賬戶 ?}U l(
cash in bank 存銀行現金 2v1dSdX,W
cash on delivery 交貨收款 qnU$Pd
cash on hand 庫存現金 hKFB=U
cash payment 現金支付 3 _c4+u"6
cash purchase 現購 Zq\ p%AU9
cash sale 現沽 is=|rY9$
cashier 出?#123;員 _1HEGX\
cashiers check 本票 H?dEgubg7]
certificate of deposit 存款單折 <p8>"~R
certificate of indebtedness 借據 ~DK=&hCd!
certified check 保付支票 { :_qa |
certified public accountant 會計師 R~XNF/QMl
charges 費用 +Ram%"Zwh
charge for remittances 匯水手續費 x9H
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charter 營業執照 2dBjc{
chartered accountant 會計師 'lR f
chattles 動產 <e' l"3+9(
check 支票 ~1.~4~um
che stub 支票存根 L~L]MC&
closed account 己結清賬戶 >U')ICD~
closing 結算
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closing entries 結賬紀錄 m_>~e}2'A
closing stock 期末存貨 xT3l>9i
closing the book 結賬 ?nx
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columnar journal 多欄日記賬 ou'|e "tI
combination 聯合 Xw9"wAj
commission 佣金 fm^)u"
commodity 商品 5%(xZ
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common stock 普通股 b'yW+
company 公司 v`u>;S_
compensation 賠償 3`Q>s;DjIU
compound interest 複利
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consignee 承銷人 vke]VXU9z
consignment 寄銷 55|.MXzq
consignor 寄銷人 {Ng HH]]O
consolidated balance sheet 合併資產負債表 .(8eWc YK
consolidated profit and loss account 合併損益表 G@]|/kN1y
consolidation 合併 d9uT*5f
construction cost 營建成本 Y@M
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construction revenue 營建收入 h2Jdcr#@FF
contract 合同 [=I==?2`X
control account 統制賬戶 'QEQyJ0EB
copyright 版權 vE+OL8 V
corporation 公司 z[ N_3n
cost 成本 >iB-gj}>X
cost accounting 成本會計 Q\<^ih51
cost of labour 勞工成本 2T#>66^@q
cost of production 生產成本 }X*.Vv A
cost of manufacture 製造成本 @IwVR
cost of sales 銷貨成本 f Tc,"{
cost price 成本價格 VNLggeX'U
credit 貸方 db.E-@W.OI
credit note 收款通知單 -}2e+DyAy
creditor 債權人 wC[Bh^]
crossed check 橫線支票 t#[u
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current account 往來活期賬戶 az ?2
current asset 流動資產 y[@<goT
current liability 流動負債 9ApGn!`
current profit and loss 本期損益 #5.L%F
debit 借方 6
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debt 債務 ec` $2u
debtor 債務人 b/Z0{38
deed 契據 1z[GY RSt
deferred assets 遞延資產 "ZyWU f
deferred liabilities 遞延負債 ~_Mz05J-\_
delivery 交貨 4?^t=7N
delivery expense 送貨費 \V,;F!*#G
delivery order 出貨單 +~A<&7[}
demand draft 即期匯票 zx{O/v
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demand note 即期票據 (e;9,~u)
demurrage charge 延期費 :+>:>$ao
deposit 存款 nu#_,x<LS
deposit slip 存款單 'qg q8
depreciation 折舊 #D{//P|;
direct cost 直接成本 ly]n2RK
direct labour 直接人工 rpT{0>5
director 董事 '
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discount 折扣 W<D(M.61A
discount on purchase 進貨折扣 :J}@*>c
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