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。 -F 5BJk
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acceptance 承兌 'Y38VOI%
account 賬戶 }vndt*F
accountant 會計員 +QChD*
accounting 會計 d"wA"*8~y
accounting system 會計制度 :eN&wQ5q
accounts payable 應付賬款 >F/^y O
accounts receivable 應收賬款 RSX27fb4
accumulated profits 累積利益 s9- qR_
adjusting entry ?#123;整記錄 Et=Pr+Q{c
adjustment ?#123;整 TnrBHaxbo4
administration expense 管理費用 2]!@)fio`
advances 預付 D,#UJPyg
advertising expense 廣告費 Y_Yf'z1>[
agency 代理 4~fYG| a
agent 代理人 sSM"~_y\
agreement 契約 &:&'70Ya
allotments 分配數 !eX0Q 2
allowance 津貼 #M-!/E
amalgamation 合併 gx&es\
amortization 攤銷 /jv/qk3i
amortized cost 應攤成本 C}huU
annuities 年金 4
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applied cost 已分配成本 ,H=k5WA4m
applied expense 已分配費用 c_8&4
applied manufacturing expense 己分配製造費用 Dqy`7?Kn
apportioned charge 攤派費用 ddHl&+G
appreciation 漲價 (t&RFzE?G
article of association 公司章程 09kR2(nsW/
assessment 課稅 %>Kba M1b
assets 資產 b8WtNVd
attorney fee 律師費 w h$bDTCj
audit 審計 q}U+BTCZ
auditor 審計員 qBEp |V
average 平均數 (r|m&/
average cost 平均成本 8>KUx]AN
bad debt 壞賬 qTsy'y;Z
balance 餘額 IJ^~,+
balance sheet 資產負債表 4 m:h&^`N
bank account 銀行賬戶 mjeJoMvN)H
bank balance 銀行結存 O(^h_
bank charge 銀行手續費 #asg5 }
bank deposit 銀行存款 $1f2'_
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bank discount 銀行貼現 p-4$)w~6i
bank draft 銀行匯票 ;1k&}v&
bank loan 銀行借款 n!)$e;l
bank overdraft 銀行透支 abo=v<mR
bankers acceptance 銀行承兌 \|=6<ZY:
bankruptcy 破產 W[2]$TwT
bearer 持票人 +B*]RL[th
beneficiary 受益人 IeYYG^V<A
bequest 遺產 WZQ2Mi<&1'
bill 票據 #U:|-
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bill of exchange 匯票 ,s8/6n#
bill of lading 提單 xf,[F8 2y
bills discounted 貼現票據 !"^Zr]Qt+\
bills payable 應付票據 s9H
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bills receivable 應收票據 /7}pReUj
board of directors 董事會 (
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bonds 債券 al
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bonus 紅利 }c/p;<
book value 賬面價值 ';C'9k<P:
bookkeeper 簿記員
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bookkeeping 簿記 ibkB>n{(
branch office general ledger 支店往來賬戶 ucN'
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broker 經紀人 '1mk;%
brought down 接前 A`7(i'i5]
brought forward 接上頁 |A&;m}(Mt
budget 預算 ^/C\:hw
by-product 副產品 $DHE%IN`
by-product sales 副產品銷售 VZ9 p "
capital 股本 L}h_\1
capital income 資本收益 +?J N_aR
capital outlay 資本支出 q?!HzZ
capital stock 股本 `~XksyT
capital stock certificate 股票 E'x"EN
carried down 移後 g89@>?Mn
carried forward 移下頁 q T6y&
cash 現金 \U:OQ.e
cash account 現金賬戶 E ;Z(v
cash in bank 存銀行現金 Kd:l8%+
cash on delivery 交貨收款 0qS/>u*
cash on hand 庫存現金 y3~`qq
cash payment 現金支付 2u
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cash purchase 現購
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cash sale 現沽 &%2^B[{
cashier 出?#123;員 |=0vgwd"S
cashiers check 本票 aC1z.?!U
certificate of deposit 存款單折 +>PsQ^^x
certificate of indebtedness 借據 UT;%I_i!'
certified check 保付支票 }#ink4dK:
certified public accountant 會計師 )Cy>'l*Og7
charges 費用 iT'doF
charge for remittances 匯水手續費 7O55mc>cF
charter 營業執照 <$s6?6P
chartered accountant 會計師 yrxX[Hg?@
chattles 動產 C^ZoYf8+"m
check 支票 in>+D|q
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che stub 支票存根 3Q,&D'];[
closed account 己結清賬戶 i^DMnvV.
closing 結算 }u8(7
closing entries 結賬紀錄 "z9C@T
closing stock 期末存貨 3t-STk?
closing the book 結賬 #B\s'j[A"
columnar journal 多欄日記賬 C3'xU` =7
combination 聯合 (\ab%M
commission 佣金 )0/9
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commodity 商品 rl}<&aPH
common stock 普通股 w"{DL
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company 公司 L6h<B
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compensation 賠償 qSP&Fi
compound interest 複利 8KJUC&`
consignee 承銷人 .jJD$FC
consignment 寄銷 )K[\j?
consignor 寄銷人 yksnsHs}d
consolidated balance sheet 合併資產負債表 ==Egy:<:Q
consolidated profit and loss account 合併損益表 G2|jS@L#
consolidation 合併 ao)';[%9s
construction cost 營建成本 xX-r<:'tmi
construction revenue 營建收入
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contract 合同 YrnC'o`
control account 統制賬戶 yeiIP
copyright 版權 SnG(/1C8
corporation 公司 @ujwN([I
cost 成本 1["i,8zB
cost accounting 成本會計 *H!BThf
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cost of labour 勞工成本 [W3X$r~-
cost of production 生產成本 lk>\6o:
cost of manufacture 製造成本 QF/ULW0G!
cost of sales 銷貨成本 u\Cf@}5(
cost price 成本價格 )
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credit 貸方 V;ea Q
credit note 收款通知單 !JXiTI!
creditor 債權人 ulxlh8=
crossed check 橫線支票 JuSS(dJw
current account 往來活期賬戶 PIU@}:}
current asset 流動資產 ,NQ!d4~D
current liability 流動負債 + ,Krq 3P
current profit and loss 本期損益 nYSe
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debit 借方 WO.u{vW]'
debt 債務 q;,lv3I
debtor 債務人 f-
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deed 契據 d3:GmB .
deferred assets 遞延資產 9)7$U QY
deferred liabilities 遞延負債 X.>=&~[
delivery 交貨 |RL#BKC`
delivery expense 送貨費 b*Y Wd3
delivery order 出貨單 a
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demand draft 即期匯票 S46aUkW.
demand note 即期票據 Dnd; N/9
demurrage charge 延期費 Wh i#Ii~
deposit 存款 (ODwdN7;
deposit slip 存款單 6C2~0b
depreciation 折舊 Hk*1Wrs*
direct cost 直接成本 2
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direct labour 直接人工 by<@\n2B:U
director 董事 ?=9'?K/~a
discount 折扣 |OJWQU![by
discount on purchase 進貨折扣 v82wnP-~7
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