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。 $
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acceptance 承兌 @e!Zc3
account 賬戶 =% q?C
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accountant 會計員 IpWy)B>Fl3
accounting 會計 (odR'#
accounting system 會計制度 Lj&1K~U
accounts payable 應付賬款 "U%n0r2
accounts receivable 應收賬款 0
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accumulated profits 累積利益 k_D4'(V:b
adjusting entry ?#123;整記錄 RgB6:f,
adjustment ?#123;整 t."g\;
administration expense 管理費用 <%d51~@={I
advances 預付 N5 SLF4R1
advertising expense 廣告費 e2AN[Ar
agency 代理 lAdDu
agent 代理人 h4CTTe)
agreement 契約 eyeNrk*2o
allotments 分配數 YgE]d?_h
allowance 津貼 bZNIxkc[Dh
amalgamation 合併 `Yx-~y5X
amortization 攤銷 -{X<*P4p
amortized cost 應攤成本 Sl3KpZ
annuities 年金 =\~E n5
applied cost 已分配成本 AbUDn\0$
applied expense 已分配費用 1t/dxB;
applied manufacturing expense 己分配製造費用 }>MP{67Dm
apportioned charge 攤派費用 ;^R A!Nj
appreciation 漲價 P?9nTG
article of association 公司章程 1. #
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assessment 課稅 #TMm#?lC
assets 資產 '[Mlmgc5
attorney fee 律師費 Vbg10pV0
audit 審計 (
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auditor 審計員 qbS'|--wH
average 平均數 3@^MvoC
average cost 平均成本 t)-*.qZh
bad debt 壞賬 ic%?uWN
balance 餘額 d"#
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balance sheet 資產負債表 :GU,EDps
bank account 銀行賬戶 Jy \2I{I'
bank balance 銀行結存 h ?uqLsRl
bank charge 銀行手續費 Zimh_
bank deposit 銀行存款 U'tE^W
bank discount 銀行貼現 \Sg<='/{L;
bank draft 銀行匯票 TT'Ofvdc
bank loan 銀行借款 cVO
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bank overdraft 銀行透支 Dc08D4
bankers acceptance 銀行承兌 86 *;z-G
bankruptcy 破產 nD7|8,'
bearer 持票人
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beneficiary 受益人 41u*w2j
bequest 遺產 =EQJqj1T
bill 票據 "r
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bill of exchange 匯票 {jvOHu
bill of lading 提單 z5x _fAT(
bills discounted 貼現票據 _eGT2,D5r
bills payable 應付票據 v @:~mwy
bills receivable 應收票據 /\ytr%7 ,'
board of directors 董事會 Y 4d3n
bonds 債券 ~@{w\%(AK]
bonus 紅利 rJ'/\Hh5P
book value 賬面價值 Ng\/)^
bookkeeper 簿記員 #Mh{<gk%ax
bookkeeping 簿記 pgT9hle/
branch office general ledger 支店往來賬戶 4t04}vp
broker 經紀人 WzjL-a(
brought down 接前 !<&m]K
brought forward 接上頁 nSS>\$
budget 預算 d')-7C
by-product 副產品 >1A*MP4
by-product sales 副產品銷售 #? dUv#
capital 股本 Z1M>-[j)
capital income 資本收益 +noZ<KFW
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capital outlay 資本支出 oh6B3>>+
capital stock 股本 {@gAv!
capital stock certificate 股票 d{f@K71*
carried down 移後 bp#:UUO%S
carried forward 移下頁 n-$VUo
cash 現金 p~K9
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cash account 現金賬戶 f;gZ|a
cash in bank 存銀行現金 j Fma|y
cash on delivery 交貨收款 h4/X
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cash on hand 庫存現金 1"}cdq.
cash payment 現金支付 Ow3P-UzU3
cash purchase 現購 LOr|k8tL%
cash sale 現沽 #O~XVuvF0
cashier 出?#123;員 5!Bktgk.
cashiers check 本票 k@V#HC{t
certificate of deposit 存款單折 V }>n
certificate of indebtedness 借據 3J{vt"dS
certified check 保付支票 BYi)j6"
certified public accountant 會計師 p~2UUmV
charges 費用 Q.+|xwz
charge for remittances 匯水手續費 9AHSs,.t
charter 營業執照 q]\X~
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chartered accountant 會計師 T$KF<
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chattles 動產 4,G w#@
check 支票 vfcb:x
che stub 支票存根 >E:<E'L
closed account 己結清賬戶 ,LZX@'5
closing 結算 HRB[GP+
closing entries 結賬紀錄 '7*=`q{
closing stock 期末存貨 HSN8O@dy
closing the book 結賬 2Vk\L~K
columnar journal 多欄日記賬 WA$JI@g
combination 聯合 &3Z?UhH
commission 佣金 O oSb>Y/4
commodity 商品 99=s4*xzM
common stock 普通股 \'Z<P,8~
company 公司 ow6*Xr8eQ
compensation 賠償 y#v"GblM
compound interest 複利 0:&ZnE}##
consignee 承銷人 S[,8TErz
consignment 寄銷 aRJcSV
consignor 寄銷人 @ {#mpDX
consolidated balance sheet 合併資產負債表 |E@djosyC
consolidated profit and loss account 合併損益表 Q7gY3flg
consolidation 合併 9 [jTs3l:
construction cost 營建成本 GX&b;N
construction revenue 營建收入 U7iuY~L
contract 合同 PUdM[-zjh
control account 統制賬戶
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copyright 版權 ^j )BKD-
corporation 公司 ]"~51HQZ
cost 成本 Vp}^NNYf
cost accounting 成本會計 [z
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cost of labour 勞工成本 Q;u SWt<{
cost of production 生產成本 Z5(enTy-
cost of manufacture 製造成本 q
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cost of sales 銷貨成本 xSK~s
cost price 成本價格 28andfl
credit 貸方 2;`=P5V
credit note 收款通知單 %Sk@GNI_
creditor 債權人 `^9(Ot $
crossed check 橫線支票 awewYf$li
current account 往來活期賬戶 a j\nrD1
current asset 流動資產 2F`cv1 M
current liability 流動負債 =Gk/k}1
current profit and loss 本期損益 &o3K%M;C?
debit 借方 m-/j1GZ*
debt 債務 1"#*)MF
debtor 債務人 a`(a)9i
deed 契據 p4K.NdUH
deferred assets 遞延資產 8Q{9>^
deferred liabilities 遞延負債 X"fh@.
delivery 交貨 CjIu[S1%
delivery expense 送貨費 ,)!u)wz
delivery order 出貨單 C1EtoOv K
demand draft 即期匯票 TXXy\$
demand note 即期票據 clw%B
demurrage charge 延期費 A@*:<Hs%
deposit 存款 US [dkbKo
deposit slip 存款單 4*.K'(S5fx
depreciation 折舊 #-% A[7Cdp
direct cost 直接成本 X|D!VX>#!
direct labour 直接人工 0c^>eq]
director 董事 RP5+d
discount 折扣 mo{MR:>
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discount on purchase 進貨折扣 BvrB:%_:
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