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。 (MqQ3ys
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acceptance 承兌 @)MG&X
account 賬戶 A'}!'1
accountant 會計員 VJA/d2Oys
accounting 會計 LdOqV'&r
accounting system 會計制度 e6J>qwD?
accounts payable 應付賬款 V*?QZ;hCP
accounts receivable 應收賬款 Z;u3G4XlF
accumulated profits 累積利益 .|DrXJ\c
adjusting entry ?#123;整記錄 eo;MFd%;
adjustment ?#123;整 3J8>r|u;1'
administration expense 管理費用 D0
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advances 預付 +p _?ekV\
advertising expense 廣告費 F W2x
agency 代理 MowAM+?^}
agent 代理人 c#u_%*
agreement 契約 }#~E-N3x
allotments 分配數 Y1AZ%{^0a
allowance 津貼 Y$,++wx
amalgamation 合併 ~tL:r=
amortization 攤銷 g"!cO^GkT
amortized cost 應攤成本 uDcs2^2l
annuities 年金 #CJET
applied cost 已分配成本 S,|ZCl>+
applied expense 已分配費用 pi70^`@ 'B
applied manufacturing expense 己分配製造費用 sm?b,T/
apportioned charge 攤派費用 qfAnMBM1@
appreciation 漲價 TWRnty-C
article of association 公司章程 n<)A5UB5-
assessment 課稅 s7jNRY V
assets 資產 SH"<f_
attorney fee 律師費 >'m&/&h
audit 審計 A3HNMz
auditor 審計員 E>E^t=;[
average 平均數 ',|OoxhbK
average cost 平均成本 eC 2~&:$L
bad debt 壞賬 [".94(qs
balance 餘額 ut]&3f''
balance sheet 資產負債表 4!3<[J;N;
bank account 銀行賬戶 mJ[_q>
bank balance 銀行結存 iz [IK%K
bank charge 銀行手續費 3,!IV"_
bank deposit 銀行存款 !z:j-gT3
bank discount 銀行貼現 MkdC*|
bank draft 銀行匯票 1NTx?JJfW
bank loan 銀行借款 %PPy0RZ^
bank overdraft 銀行透支 &eO
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bankers acceptance 銀行承兌 ,9F3~Ryt(
bankruptcy 破產 D;48VK/Q
bearer 持票人 >#;_Ebl@
beneficiary 受益人 !Dc;R+Ir0!
bequest 遺產 DP *$@5
bill 票據 [P6A$HC<
bill of exchange 匯票 _BgWy#
bill of lading 提單 iB~dO @
bills discounted 貼現票據 fS8Pi,!
bills payable 應付票據 xrlyph5mE
bills receivable 應收票據 VD!PF'
board of directors 董事會 lA6{TH.x
bonds 債券
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bonus 紅利 8
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book value 賬面價值 -nD}k
bookkeeper 簿記員 vUL@i'0&o
bookkeeping 簿記 TgLr4Ex
branch office general ledger 支店往來賬戶 1j}e2H
broker 經紀人 cdI"=B+C\
brought down 接前 "*c&[ALw
brought forward 接上頁 %3=T7j
budget 預算 XCgC^c'
by-product 副產品 1?"Zrd
by-product sales 副產品銷售 6Y.k<oem
capital 股本 hr&UD| E=
capital income 資本收益 OzH\YN
capital outlay 資本支出 |1<B(iB'{/
capital stock 股本 P= E10
capital stock certificate 股票 5
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carried down 移後 n(n7"+B
carried forward 移下頁 5yW}#W>
cash 現金 gId
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cash account 現金賬戶 wXYT(R
cash in bank 存銀行現金 3EA_-?
cash on delivery 交貨收款 rc`I l{~k
cash on hand 庫存現金 ne[H `7c
cash payment 現金支付 X
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cash purchase 現購 e-xT.RnQ
cash sale 現沽 O|9Nl*rXz
cashier 出?#123;員 4VA]S
cashiers check 本票 h
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certificate of deposit 存款單折 >Fe=PRs
certificate of indebtedness 借據 h7xgLe@
certified check 保付支票 wSALK)T1{
certified public accountant 會計師 y#O/Xw
charges 費用 >RiU/L
charge for remittances 匯水手續費 f?@M"p@T
charter 營業執照 -O@/S9]S)
chartered accountant 會計師 pUgas?e&
chattles 動產 t?;=\%^<
check 支票 UU#$Kt*frR
che stub 支票存根 x;4m@)Mu
closed account 己結清賬戶 S!iDPl~
closing 結算 # M
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closing entries 結賬紀錄 sI4
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closing stock 期末存貨 +\vN#xDz
closing the book 結賬 Z]OX6G
columnar journal 多欄日記賬 COH.`Tv{*
combination 聯合 7i=ER*F~
commission 佣金 IJ{VCzi
commodity 商品 0zjGL7
common stock 普通股 +xr;X 9
company 公司 k6;pi=sYNW
compensation 賠償 ])zpx-
compound interest 複利 )_l(WF.
consignee 承銷人 |c2;`T#`o
consignment 寄銷 C+C1(b;1
consignor 寄銷人 X(]J\?n'
consolidated balance sheet 合併資產負債表 YIl,8!
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consolidated profit and loss account 合併損益表 Lf Y[Z4
consolidation 合併 ,` $2
construction cost 營建成本 I%0J=V;o{
construction revenue 營建收入 PJh97%7
contract 合同 <1U *{y
control account 統制賬戶 Vl
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copyright 版權 d%1Vby
corporation 公司 s6oIj$
cost 成本 w#sP5qKv8
cost accounting 成本會計 H_%ae'W
cost of labour 勞工成本 8ePzUc\#
cost of production 生產成本 $bk_%R}s
cost of manufacture 製造成本 uVw|jj
cost of sales 銷貨成本 T
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cost price 成本價格 ?bG82@-
credit 貸方 Tz/[P:O3
credit note 收款通知單 lF$$~
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creditor 債權人 OJLyqncw
crossed check 橫線支票 ZZ].h2=K
current account 往來活期賬戶 )U2%kmt
current asset 流動資產 \@7 4I7
current liability 流動負債 u z:@
current profit and loss 本期損益 pzDz@lAwR
debit 借方 k%LsjN.S
debt 債務 ,\PTn7_
debtor 債務人 <)gTi759h)
deed 契據 ^coj ETOv
deferred assets 遞延資產 .zdmUS:
deferred liabilities 遞延負債 H4e2#]*i7
delivery 交貨 Sr6?^>A@t
delivery expense 送貨費 p"NuR4
delivery order 出貨單 ~rbJtz
demand draft 即期匯票 < 'r<MA<
demand note 即期票據 5S #6{Y =
demurrage charge 延期費 71HrpTl1fw
deposit 存款 9Cw !<
deposit slip 存款單 ,,Vuvn
depreciation 折舊 9/5EyV
direct cost 直接成本 xb^M33-y
direct labour 直接人工 )B
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director 董事 V8z*mnD
discount 折扣 |Lz7}g=6
discount on purchase 進貨折扣 3T@`VFbE
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