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。 n<Ki.;-ZE
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acceptance 承兌 J]|S0JC`
account 賬戶
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accountant 會計員 o3HS|
accounting 會計 6>b'
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accounting system 會計制度 :Yn{:%p
accounts payable 應付賬款 4MRN{W6
accounts receivable 應收賬款 $E^*^({
accumulated profits 累積利益 lM.k*`$
adjusting entry ?#123;整記錄 M1I4Ot
adjustment ?#123;整 ~>$z1o&}.
administration expense 管理費用 H%;pPkIi
advances 預付 t![972.&
advertising expense 廣告費 n +dRAIqB
agency 代理 /Q'O]h0a
agent 代理人 iO
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agreement 契約 ?uXY 6J"
allotments 分配數 4Y d$RP
allowance 津貼 Oyp)Wm;@
amalgamation 合併 5D>cbzP@
amortization 攤銷 l#a*w
amortized cost 應攤成本 Rk}=SB-
annuities 年金 RY*yj&?w[
applied cost 已分配成本 10*^
applied expense 已分配費用 _#w5hXcu
applied manufacturing expense 己分配製造費用 P7!gUxcv9Y
apportioned charge 攤派費用
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appreciation 漲價 2>im'x 5
article of association 公司章程 ihIRB9
assessment 課稅 t}gK)"g
assets 資產 s"l ^v5
attorney fee 律師費 3Z74&a$
audit 審計 kv`5"pa7M
auditor 審計員 #Q%0y^s
average 平均數 CN7q
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average cost 平均成本 to)Pl}9QkK
bad debt 壞賬 %Gm4,+8P3o
balance 餘額 "~T06
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balance sheet 資產負債表 C12y_E8Un
bank account 銀行賬戶 _? u} Jy_
bank balance 銀行結存 v [>8<z8
bank charge 銀行手續費 I2C1
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bank deposit 銀行存款 )`zfDio-1V
bank discount 銀行貼現 D$SO 6X~
bank draft 銀行匯票 #}xPOz7:
bank loan 銀行借款 I#|ib
bank overdraft 銀行透支 {>l`P{{y
bankers acceptance 銀行承兌 Xa[lX8$zL
bankruptcy 破產 bc\?y2
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bearer 持票人 ;MjOs&1f0K
beneficiary 受益人
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bequest 遺產 Zh_P
bill 票據 e{0O"Jd`
bill of exchange 匯票 ~T&X#i
bill of lading 提單 UbSD?Ew@35
bills discounted 貼現票據 G_?qY#"(
bills payable 應付票據 Fprhu;h
bills receivable 應收票據 .T}S[`Yx5
board of directors 董事會 @m"P_1`*
bonds 債券 "`5BAv;u
bonus 紅利 !Ly1!;<
book value 賬面價值 Zy >W2(<
bookkeeper 簿記員 Fr9_!f
bookkeeping 簿記 ]yA_N>k2K
branch office general ledger 支店往來賬戶 S]biN]+7s
broker 經紀人 @fSqGsSk
brought down 接前 sB`zk[R;
brought forward 接上頁 ; J8 25CE
budget 預算 S;S_<GX
by-product 副產品 H/O v8|
by-product sales 副產品銷售 E)F"!56lV
capital 股本 V$ac}A,!
capital income 資本收益 L!kbDbqn
capital outlay 資本支出 ^v@&
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capital stock 股本 %:[Y/K-
capital stock certificate 股票 Mhg_z.Z
carried down 移後 pw1&WP&?3
carried forward 移下頁 y?{YQ)fj
cash 現金 Z6oA>D
cash account 現金賬戶 +4k7ti1Qb
cash in bank 存銀行現金 JKs&!!
cash on delivery 交貨收款 h:'wtn@l(
cash on hand 庫存現金 !u|s|6{\
cash payment 現金支付 X !l#1
cash purchase 現購 #[Vk#BIiv8
cash sale 現沽 gNzamorv[
cashier 出?#123;員 ;923^*\:F{
cashiers check 本票 k%lz%r
certificate of deposit 存款單折 w\ 7aAf3O
certificate of indebtedness 借據 t~FOaSt
certified check 保付支票 !Ql
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certified public accountant 會計師 yS(tF`H[
charges 費用 +W9#^
charge for remittances 匯水手續費 #me'1/z
charter 營業執照 ziui
chartered accountant 會計師 HCKj8-*
chattles 動產 x$aFJCL
check 支票 4f>
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che stub 支票存根 1]Gp\P}
closed account 己結清賬戶
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closing 結算 !RwOUCk
closing entries 結賬紀錄 4vRIJ}nQ
closing stock 期末存貨 [\e2 ID;
closing the book 結賬 n:[GK_
columnar journal 多欄日記賬 ~eHu+pv
combination 聯合 `@|Kx\y4=j
commission 佣金 <',bqsg[
commodity 商品 F^|4nBd*ub
common stock 普通股 ar|!iU
company 公司 ;p 'Ej'E
compensation 賠償 4EDwZR>./
compound interest 複利 KN9 e""
consignee 承銷人 O*7`Waag
consignment 寄銷 ?_7^MP>
consignor 寄銷人 I<ta2<h
consolidated balance sheet 合併資產負債表 u|]`gsFZ\
consolidated profit and loss account 合併損益表 o2M4?}TpIV
consolidation 合併 )X-/0G=N-
construction cost 營建成本 (}LLk+
construction revenue 營建收入 EAM2t|MG.
contract 合同 DQOEntw
control account 統制賬戶 42mZ.,<
copyright 版權 X6Hd%}*mN
corporation 公司 /NFcIU
cost 成本 2k$~Mv@L
cost accounting 成本會計
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cost of labour 勞工成本 J 4OgV?
cost of production 生產成本 1#<KZN =$
cost of manufacture 製造成本 Z,jK(7D(
cost of sales 銷貨成本 c$HZvv
cost price 成本價格 u$?t |Ll
credit 貸方 G(1y_t
credit note 收款通知單 B#U:6Ty
creditor 債權人 Iib39?D W
crossed check 橫線支票 N^{+1u7
current account 往來活期賬戶 x<%V&<z1g
current asset 流動資產 {)d{:&*K.
current liability 流動負債 78W
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current profit and loss 本期損益 +Tw ]u`
debit 借方 I2PFJXp_]n
debt 債務 /
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debtor 債務人 7D%}(pX
deed 契據 1v^eXvY
deferred assets 遞延資產 x:O;Z~ |.
deferred liabilities 遞延負債 0'9zXJ"
delivery 交貨 NXw$PM|+R
delivery expense 送貨費 =whYo?cE(
delivery order 出貨單 gP?uLnzvi
demand draft 即期匯票 R2[-Q"|Ra
demand note 即期票據 q|+`ihut
demurrage charge 延期費 3r(i=ac0
deposit 存款 {)8!> K%G
deposit slip 存款單 D,H v(6({
depreciation 折舊 qJZ5w}
direct cost 直接成本 $
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direct labour 直接人工 fudIUG.
director 董事 Tn7(A^h'
discount 折扣 8#MiM . f
discount on purchase 進貨折扣 S!;:7?mq
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