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。 MkNPC
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acceptance 承兌 ;A\SbLM
account 賬戶 ]YF_c,Q
accountant 會計員 8AGP*"gI
accounting 會計 3hD\6,@
accounting system 會計制度 SJ%h.u@&@F
accounts payable 應付賬款 VhfMj|
accounts receivable 應收賬款 'xG:v)(
accumulated profits 累積利益 IEP^
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adjusting entry ?#123;整記錄 }w|a^=HAp
adjustment ?#123;整 flXDGoW
administration expense 管理費用 lL$no7HBy
advances 預付 kGkfLY6B
advertising expense 廣告費 x("V+y*
agency 代理 0Mo?9??
agent 代理人 %b1N
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agreement 契約 x^959QO
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allotments 分配數 ->u}b?aF
allowance 津貼 v>!tws5e
amalgamation 合併 kc:>[ {9
amortization 攤銷 -~rZ| W~v
amortized cost 應攤成本 ` 0z8J*T]
annuities 年金 -ld1o+'`v!
applied cost 已分配成本 OMz_xm.UPi
applied expense 已分配費用 i^Ip+J+[
applied manufacturing expense 己分配製造費用 )wb&kug-
apportioned charge 攤派費用 n#dvBK0M
appreciation 漲價 Z'cL"n\9R]
article of association 公司章程 i2yE-sgF
assessment 課稅 1Y6DzWI
assets 資產 ?E6C|A$I
attorney fee 律師費 IwZe2$f
audit 審計 U(~d^9/#
auditor 審計員 >S[NI<=8S
average 平均數 Zk*!,, P!
average cost 平均成本 <?E~Qc t
bad debt 壞賬 5bHS
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balance 餘額 0Q)m>oL.
balance sheet 資產負債表 JO =kfWW
bank account 銀行賬戶 tXg>R _\C
bank balance 銀行結存 ;%YAiW8{Xk
bank charge 銀行手續費 C8bBOC(
bank deposit 銀行存款 i9=*ls^Cx
bank discount 銀行貼現 Kd|@
bank draft 銀行匯票 sqE? U*8.-
bank loan 銀行借款 '>U&B}
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 `;v5o4.`
bankruptcy 破產 B4kJ 7Pdny
bearer 持票人 i!7|YAu
beneficiary 受益人 0)HZ5^J
bequest 遺產 ZmKxs^5S
bill 票據 .DN)ck:e;
bill of exchange 匯票 b!gvvg<
bill of lading 提單 h3BDHz,
bills discounted 貼現票據 fZNWJo# `.
bills payable 應付票據 &Z%|H>+;T
bills receivable 應收票據 ? f>pKe
board of directors 董事會 @";zM&
bonds 債券 fKkH
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bonus 紅利 qf?X:9Wt
book value 賬面價值 3?Tk[m1b
bookkeeper 簿記員 ?_BK(kL_
bookkeeping 簿記 N^@aO&+A
branch office general ledger 支店往來賬戶 >oasA2S
broker 經紀人 i286`SLU
brought down 接前 xwe^_7
brought forward 接上頁 En:/{~9{F
budget 預算 wu`P=-
by-product 副產品 oJln"-M1nx
by-product sales 副產品銷售 ? 1
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capital 股本 E,$5V^
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capital income 資本收益 ["
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capital outlay 資本支出 uh
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capital stock 股本 ]zUvs6ksLG
capital stock certificate 股票 tZ*z.3
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carried down 移後 )|Xi:Zd5>
carried forward 移下頁 p)y'a+|7
cash 現金 #*)X+*
cash account 現金賬戶 xp;CYr"1}
cash in bank 存銀行現金 P8\bi"iiN
cash on delivery 交貨收款 t/Y)% N
cash on hand 庫存現金 /gUD!@
cash payment 現金支付 z]33_[G1U
cash purchase 現購 {wy#HYhv
cash sale 現沽 m{{
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cashier 出?#123;員 XmI63W*
cashiers check 本票 60Szn]z'8[
certificate of deposit 存款單折 ^f_4w|u,+
certificate of indebtedness 借據 5FQtlB9F
certified check 保付支票 Di>B:=
certified public accountant 會計師 T(4OPiKu
charges 費用 CTh!|mG
charge for remittances 匯水手續費 %wk3&EC.
charter 營業執照 SM1[)jZ-
chartered accountant 會計師 +L>?kr[i[
chattles 動產 45H(.}&f
check 支票 <o:|0=Swb
che stub 支票存根 J%SuiT$L&Y
closed account 己結清賬戶 ML-?#jNa<
closing 結算 f.Feo
closing entries 結賬紀錄 Nub)]S>_/t
closing stock 期末存貨 R(dOQ. ;
closing the book 結賬 vAH `tPi>
columnar journal 多欄日記賬 c2fqueK|:W
combination 聯合 /\e&nYz
commission 佣金 VyWPg7}e
commodity 商品 zilM+BZ8
common stock 普通股 pon0!\ZT=
company 公司 1?hx/02
compensation 賠償 $Q'S8TU
compound interest 複利 %FSY}65
consignee 承銷人 Trz41g
consignment 寄銷 Y}UVC|Ef
consignor 寄銷人 lk`,s
consolidated balance sheet 合併資產負債表 *!-J"h
consolidated profit and loss account 合併損益表 K%iA-h
consolidation 合併 .M zAkZ=
construction cost 營建成本 O=2SDuBZ
construction revenue 營建收入 Z@d(0 z
contract 合同 Qqn9nO9
control account 統制賬戶 _zF*S]9
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copyright 版權 -lDAxp6p
corporation 公司 [zMnlO
cost 成本 (// f"c]/
cost accounting 成本會計 \;
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cost of labour 勞工成本 }V I}O{
cost of production 生產成本 Eu)(@,]we
cost of manufacture 製造成本 QnN cGH
cost of sales 銷貨成本 "CcdwWM
cost price 成本價格
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credit 貸方 nlsif
credit note 收款通知單 6L4<c+v_
creditor 債權人 6tKCY(#oO+
crossed check 橫線支票 l:$i}.C
current account 往來活期賬戶 6Qh@lro;y
current asset 流動資產 _dk/SWb)
current liability 流動負債 k 3S
current profit and loss 本期損益 /ij)[WK@
debit 借方 m&
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debt 債務 I`-N]sf^
debtor 債務人 Li8$
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deed 契據 \Jy/
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deferred assets 遞延資產 zC<k4[ .
deferred liabilities 遞延負債 ecIZ+G)k
delivery 交貨 A
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delivery expense 送貨費 S%{^@L+V
delivery order 出貨單 .m/$ku{/J
demand draft 即期匯票 |'ML
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demand note 即期票據 Tc.k0n%W:b
demurrage charge 延期費 @eOD+h'
deposit 存款 i0/RvrLc
deposit slip 存款單 TcEvUZJ"
depreciation 折舊 3I):W9$Qp
direct cost 直接成本 gR\-%<42
direct labour 直接人工 ?=#vp /
director 董事 s.]<r5v7
discount 折扣
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discount on purchase 進貨折扣 l+HF+v$
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