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。 `'b2 z=j
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acceptance 承兌 KKNQ+'?
account 賬戶 > |(L3UA9
accountant 會計員 $u::(s}
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accounting 會計 RFLw)IWkL_
accounting system 會計制度 F;Bq[V)R
accounts payable 應付賬款 ^8
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accounts receivable 應收賬款 e9rgJJ
accumulated profits 累積利益 |6b&khAM
adjusting entry ?#123;整記錄 X`fer%`
adjustment ?#123;整 ;~( yv|f6
administration expense 管理費用 _''9-t;n,
advances 預付 r|Q/:UV?w
advertising expense 廣告費 o}y(T07n
agency 代理
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agent 代理人 HD>UTX`&mc
agreement 契約 1abQoe
allotments 分配數 @8lT*O2j
allowance 津貼 \?"kT}..
amalgamation 合併 R dLk85<n
amortization 攤銷 TECp!`)j"
amortized cost 應攤成本 E>bpq^;r
annuities 年金 #bGYd}BfD
applied cost 已分配成本 3%
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applied expense 已分配費用 \n^;r|J7k
applied manufacturing expense 己分配製造費用 $dF$-y<[0
apportioned charge 攤派費用 z(1`Iy
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appreciation 漲價 ricL.[v9S
article of association 公司章程 #S"s8wdD
assessment 課稅 !>EK
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assets 資產 }z-6 ,i)'k
attorney fee 律師費 | *N;R+b
audit 審計 C(2kx4 n
auditor 審計員 S%df'bh$
average 平均數 !JA//{?
average cost 平均成本 P
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bad debt 壞賬 yBfX4aH:`
balance 餘額 ^#4Ah[:XA
balance sheet 資產負債表 UD ;UdehC
bank account 銀行賬戶 K<MWiB&
bank balance 銀行結存 VUZeC,FfO
bank charge 銀行手續費 Hh*
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bank deposit 銀行存款 ZNJ<@K-
bank discount 銀行貼現 ;3+_aoY
bank draft 銀行匯票 I6
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bank loan 銀行借款 j8;Uny9
bank overdraft 銀行透支 =A(Az
bankers acceptance 銀行承兌 sCE%./h]
bankruptcy 破產 )oy+-1dE
bearer 持票人 >~ L0M
beneficiary 受益人 D&G^|: G
bequest 遺產 +-qa7
bill 票據 J>1%*Tz
bill of exchange 匯票 p;~oIy\,
bill of lading 提單 D7g
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bills discounted 貼現票據 rTim1<IXR
bills payable 應付票據 r`Dm;@JU
bills receivable 應收票據 Y)D F.ca(
board of directors 董事會 L9d|7.b
bonds 債券 Wu'9ouw!
bonus 紅利 g-4ab|F
book value 賬面價值 |
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bookkeeper 簿記員 lLLPvW[Q
bookkeeping 簿記 W#\{[o
branch office general ledger 支店往來賬戶 %JI*)K1WI
broker 經紀人 a
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brought down 接前 A0bR.*3
brought forward 接上頁 ~Gl5O`w(
budget 預算 ~vcua@
by-product 副產品 S2>$S^[U
by-product sales 副產品銷售 $.4N@=s,?c
capital 股本 *0'< DnGW
capital income 資本收益 (6&"(}Pai
capital outlay 資本支出 w!-MMT4y
capital stock 股本 uw(Ml=
capital stock certificate 股票 zF(abQ0
carried down 移後 y
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carried forward 移下頁 (S2E'L L{
cash 現金 }$LnjwM;,
cash account 現金賬戶 ^tIYr<I
cash in bank 存銀行現金 _%#Uh#7P$
cash on delivery 交貨收款 bt Bu[;
cash on hand 庫存現金 v#e*RI2}
cash payment 現金支付 1 hD(l6tG@
cash purchase 現購 _-2ntO<E
cash sale 現沽 9 9^7Ek!z#
cashier 出?#123;員 2#N?WlYw<S
cashiers check 本票 $k`j";8uR
certificate of deposit 存款單折 Uyxn+j5
certificate of indebtedness 借據 -)xl?IB%
certified check 保付支票 HDaeJk
certified public accountant 會計師 trB-(B%5
charges 費用 ./^8L(
charge for remittances 匯水手續費 \fp'=&tp~a
charter 營業執照 ~(B%E'
chartered accountant 會計師 ta^$&$l
chattles 動產 }$g"|;<ha
check 支票 \:+ NVIN
che stub 支票存根 fIJX5)D
closed account 己結清賬戶 5K-,k^T}
closing 結算 pl$wy}W-
closing entries 結賬紀錄 mq(-L
closing stock 期末存貨 Cq'{%
closing the book 結賬 `g4N]<@z
columnar journal 多欄日記賬 1(RRjT9
combination 聯合 a
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commission 佣金 wQ[!~>A
commodity 商品 Y*{5'q+2
common stock 普通股 | g1Cs
company 公司 /a)^)
compensation 賠償 ei"c|/pO
compound interest 複利 $s-
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consignee 承銷人 #{#k;va
consignment 寄銷 Zj_2B_|WN#
consignor 寄銷人 gZBKe!@a|
consolidated balance sheet 合併資產負債表 J3e'?3w[
consolidated profit and loss account 合併損益表 ,Q.[L
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consolidation 合併 g"kET]KP"
construction cost 營建成本 ?%#no{9
construction revenue 營建收入 p"- %~%J=
contract 合同 k8@bQ"#b
control account 統制賬戶 [:qJ1^U U
copyright 版權 LC$M_Cpw
corporation 公司 V?mk*CU
cost 成本 teC/Uf5
cost accounting 成本會計 Z9q4W:jyS
cost of labour 勞工成本 OW@"j;6
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cost of production 生產成本 4'`H H
cost of manufacture 製造成本 jeJspch+#
cost of sales 銷貨成本 ecO$L<9>
cost price 成本價格 qnnRS
credit 貸方 [_(uz,'
credit note 收款通知單 27,c}OS5o
creditor 債權人 {v|ib112;
crossed check 橫線支票 t
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current account 往來活期賬戶 m,J
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current asset 流動資產 oiC@ /
current liability 流動負債 UEt78eN
current profit and loss 本期損益 -B!
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debit 借方 }Kp$/CYd
debt 債務 V~Z)^.6
debtor 債務人 {'B(S/Z7
deed 契據 bv7xh*
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deferred assets 遞延資產 "%S-(ue:
deferred liabilities 遞延負債 GoH.0e
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delivery 交貨 ?<Hgq8J
delivery expense 送貨費 aY;34SF
delivery order 出貨單 z@?y(E
demand draft 即期匯票 7GG`9!l]D
demand note 即期票據 0pl'*r*9
demurrage charge 延期費 Ktvs*.?
deposit 存款 %cDDu$9;
deposit slip 存款單 iTs"RW
depreciation 折舊 xj&~>&U){;
direct cost 直接成本 \
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direct labour 直接人工 &5sPw^{,H
director 董事 g>eWX*Pa|
discount 折扣 p_e
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discount on purchase 進貨折扣 n "^rS}Y]
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