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。 Ul0<Zxv
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acceptance 承兌 \0T*msYQ
account 賬戶 'p+QFT>Ca
accountant 會計員 9,> Y
accounting 會計 "(&`muIc
accounting system 會計制度 X&oy.Roo
accounts payable 應付賬款 N_[ Q.HD"
accounts receivable 應收賬款 7{F9b0zwk
accumulated profits 累積利益 c
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adjusting entry ?#123;整記錄 5d{Ggg{s
adjustment ?#123;整 2#M:JgWV
administration expense 管理費用 C\@YH]
advances 預付 <G?85*Nv_
advertising expense 廣告費 _H<OfAO
agency 代理 g@f/OsR76
agent 代理人 2MzFSmhc"
agreement 契約 Dx*oSP.qX
allotments 分配數 \#7%%>p=O'
allowance 津貼 T\CQ
amalgamation 合併 ,5uDEXpt{
amortization 攤銷 -"9)c^KVx
amortized cost 應攤成本 Jd6Q 9~z#
annuities 年金 bO%ck-om!
applied cost 已分配成本 Pm;*Jv%
applied expense 已分配費用 QnLgP7Ft
applied manufacturing expense 己分配製造費用 MtTHKp
apportioned charge 攤派費用 [z@Rg
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appreciation 漲價 h,?Yw+#o"
article of association 公司章程 n8aiGnd=v
assessment 課稅 P,=J"%a -
assets 資產 Qh%vh;|^
attorney fee 律師費 !O_^Rn+<2
audit 審計 5{aQ4H>~tx
auditor 審計員 _
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average 平均數 3-%~{(T/
average cost 平均成本 %~XJwy-
bad debt 壞賬 :S6 <v0`Z
balance 餘額 o;I86dI6C
balance sheet 資產負債表 8@
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bank account 銀行賬戶 jF85bb$
bank balance 銀行結存 58U[r)/
bank charge 銀行手續費 R!xc$`N
bank deposit 銀行存款 ` &7?+s
bank discount 銀行貼現 qZ1PC>
bank draft 銀行匯票 [/j-d
bank loan 銀行借款 4zbV' ]
bank overdraft 銀行透支 0LuY"(LR
bankers acceptance 銀行承兌 90D.G_45
bankruptcy 破產 {z
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bearer 持票人 baG I(Dk
beneficiary 受益人 7O :Gi*MA
bequest 遺產 Ggjb86v\
bill 票據 RM$S|y{L
bill of exchange 匯票 scwlW
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bill of lading 提單 4HmRsOl
bills discounted 貼現票據 (:]iHg3
bills payable 應付票據 sRI8znus
bills receivable 應收票據 :\We =oX
board of directors 董事會 D)6|| z}
bonds 債券 'Q,<_L"
bonus 紅利 -q|M=6gOs
book value 賬面價值 dU n#'<g5
bookkeeper 簿記員 m':m`,c!
bookkeeping 簿記 !Xce iQu
branch office general ledger 支店往來賬戶 6
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broker 經紀人 R_DQtLI
brought down 接前 &_gmQ;%t:
brought forward 接上頁 36UWoo
budget 預算 ]xs\,}I%
by-product 副產品 ^S$w,
by-product sales 副產品銷售 v9kzMxs,
capital 股本 Hb4rpAeP
capital income 資本收益 Q&{5.}L
capital outlay 資本支出
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capital stock 股本 i/B"d,=<
capital stock certificate 股票 H-lRgJdc
carried down 移後 %&GQ]pmcY
carried forward 移下頁 l>q.BG
cash 現金 I
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cash account 現金賬戶 yB[LO(i
cash in bank 存銀行現金 cH ?]uu(
cash on delivery 交貨收款 2N#L'v@g=+
cash on hand 庫存現金
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cash payment 現金支付 (avaTUMOqy
cash purchase 現購 2Ta F7Jn
cash sale 現沽 B9\o:eY
cashier 出?#123;員 ,oe4*b}O=.
cashiers check 本票 _95t
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certificate of deposit 存款單折 x$sQ .aT
certificate of indebtedness 借據 b2H6}s"=w
certified check 保付支票 O[5ti=W
certified public accountant 會計師 h~t]WN
charges 費用 Sj+#yct -
charge for remittances 匯水手續費
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charter 營業執照 \GPc_m:qL
chartered accountant 會計師 HN%ZN}
chattles 動產 `dhK$jYD
check 支票 q
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che stub 支票存根 hG]20n2
closed account 己結清賬戶 @"0qS:s]X
closing 結算 I&0yUhn
closing entries 結賬紀錄 Oylw,*%
closing stock 期末存貨 #'oKkrl
closing the book 結賬 h Bw~l?G
columnar journal 多欄日記賬 __ [q`
combination 聯合 c$;enAf@
commission 佣金 X:5*LB\/v
commodity 商品 ^,gKA\Wli
common stock 普通股 !)]3@$#
company 公司 glpdYg *
compensation 賠償 `{":*V
compound interest 複利 Qzv_|U
consignee 承銷人 8wd2\J,]
consignment 寄銷 R_}(p2
consignor 寄銷人 ebchHnOd
consolidated balance sheet 合併資產負債表 b04~z&Xv
consolidated profit and loss account 合併損益表 +tF,E^
consolidation 合併 XDF",N)
construction cost 營建成本 {3>^nMv@e
construction revenue 營建收入 s zg1.&
contract 合同 /k,p]/e
control account 統制賬戶 2ou?:5i
copyright 版權 %JZIg!
corporation 公司 V
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cost 成本 s_N!6$tS
cost accounting 成本會計 O%I'
cost of labour 勞工成本
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cost of production 生產成本 &!=3Fbn
cost of manufacture 製造成本 X}Lp!.i9o
cost of sales 銷貨成本 lbY>R
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cost price 成本價格 Jor?;qo3
credit 貸方 +}n]A^&I\E
credit note 收款通知單 {+MMqJCa
creditor 債權人 :?TV6M
crossed check 橫線支票 V/Tp&+Z.c
current account 往來活期賬戶 %-dGK)?
current asset 流動資產 `i-&Z`
current liability 流動負債 <fxYTd<#D[
current profit and loss 本期損益 (\T?p9
debit 借方 dxA=gL2
debt 債務 > jc
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debtor 債務人 sfLBi~*j
deed 契據 f &H`h
deferred assets 遞延資產 G2rvi=8=
deferred liabilities 遞延負債 [T|~Kh%#
delivery 交貨 Yr!3mU-Uvt
delivery expense 送貨費 "6ZatRUd
delivery order 出貨單 ~(c<ioIf
demand draft 即期匯票 '*pq@|q;t
demand note 即期票據 2yNlQP8%
demurrage charge 延期費 rRMC<.=
deposit 存款 X qh+
deposit slip 存款單 6Yklaq5
depreciation 折舊 4 ClW*l
direct cost 直接成本 `]Xbw^Y'x
direct labour 直接人工 B:l(`G
director 董事 )wC>Hq[mhW
discount 折扣 sXFD]cF
discount on purchase 進貨折扣 ,^3D"Tky
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