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。 nS_Ta
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acceptance 承兌 s<[A0=LH
account 賬戶 *4<4
accountant 會計員 @s_3 0+
accounting 會計 G'ij?^?
accounting system 會計制度 B.89_!/:p
accounts payable 應付賬款 tigT@!`$Y
accounts receivable 應收賬款 o&(wg(Rv
accumulated profits 累積利益 ~bdv_|k
adjusting entry ?#123;整記錄 :ozV3`%$(
adjustment ?#123;整 +hE',i.
administration expense 管理費用 y[:
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advances 預付 A/q2g7My
advertising expense 廣告費 ?e
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agency 代理 :P3{Nxa
agent 代理人 R/^@cA
agreement 契約 Iz
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allotments 分配數 !ZFr7Xz
allowance 津貼 >_XOc
amalgamation 合併 0cHfxy3
amortization 攤銷 95=gY
amortized cost 應攤成本 >\V6+$cNp
annuities 年金 >^a$
applied cost 已分配成本 1EVfowIl
applied expense 已分配費用 6X/wdk
applied manufacturing expense 己分配製造費用 *)u?~r(F
apportioned charge 攤派費用 JnfqXbE
appreciation 漲價 sLb8*fak
article of association 公司章程 k`Nyi)AGe
assessment 課稅 G6ayMw]OF
assets 資產 U^MuZ
attorney fee 律師費 geksjVwPH
audit 審計 P0^c?s"I
auditor 審計員 I%oRvg|q
average 平均數 PgMbMH
average cost 平均成本 3y99O
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bad debt 壞賬 $9K(F~/
balance 餘額 lsk_P&M
balance sheet 資產負債表 ((XE\V\}Z
bank account 銀行賬戶 L>dkrr)e
bank balance 銀行結存 >OV<_(
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bank charge 銀行手續費 $.pTB(tO
bank deposit 銀行存款 (
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bank discount 銀行貼現 Ly;I,)w
bank draft 銀行匯票 Hou*lCA
bank loan 銀行借款 Ga v"C{G
bank overdraft 銀行透支 c!It^*
bankers acceptance 銀行承兌 CE uWw:)
bankruptcy 破產 ;B~P>n}}_]
bearer 持票人 ow$q7uf
beneficiary 受益人 `H\)e%]
bequest 遺產 mzWP8Hlw
bill 票據 LN4qYp6)G
bill of exchange 匯票 [E7
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bill of lading 提單 #02Kdo&Vy
bills discounted 貼現票據 gxwo4.,
bills payable 應付票據 afHaB/t{R
bills receivable 應收票據 (9 sIA*,}
board of directors 董事會 r`jWp\z
bonds 債券 =. *98
bonus 紅利 !^e =P%S
book value 賬面價值 Ytao"R/
bookkeeper 簿記員 4*TmlY
bookkeeping 簿記 /`
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branch office general ledger 支店往來賬戶 U3E&n1AA
broker 經紀人 w&Y{1r F>
brought down 接前 MuwQZ]u
brought forward 接上頁 SHV4!xP-V
budget 預算 LH2PTW\b!6
by-product 副產品 ^rL_C}YBj-
by-product sales 副產品銷售 5+- I5HX|~
capital 股本 o:"anHs
capital income 資本收益 ib$nc2BPb
capital outlay 資本支出 Dw_D+7>(v
capital stock 股本 2C$R4:Ssw)
capital stock certificate 股票 ;#1Iiuh
carried down 移後 + H_MV=A^
carried forward 移下頁 ; Y"N6%
cash 現金 Z
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cash account 現金賬戶 G,XPT,:%
cash in bank 存銀行現金 {^}0 G^
cash on delivery 交貨收款 S|em[D[Y^
cash on hand 庫存現金 V5mlJml2(
cash payment 現金支付 BQ
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cash purchase 現購 kkS~4?-*
cash sale 現沽 t9^A(Vh"-
cashier 出?#123;員 c)}2K0
cashiers check 本票 xyA-P& N
certificate of deposit 存款單折 +/rH(Ni
certificate of indebtedness 借據 @?kM'*mrZM
certified check 保付支票 =8Ehrlq
certified public accountant 會計師 \K
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charges 費用 + H_WlYg-
charge for remittances 匯水手續費 4-R^/A0
charter 營業執照 x;LzG t:w
chartered accountant 會計師 5GQLd
chattles 動產 FS"eM"z
check 支票 n6MM5h/#r
che stub 支票存根 t*G
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closed account 己結清賬戶 ua5?(,E`']
closing 結算
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closing entries 結賬紀錄 _Ov;4nt!
closing stock 期末存貨 pZ(Fx&fy
closing the book 結賬 +Qxu$#
columnar journal 多欄日記賬 cXnKCzSxZq
combination 聯合 e`K)_>^n#
commission 佣金 ]y@F8$D!
commodity 商品 ;eL9{eF
common stock 普通股 4)6xU4eBaL
company 公司 .8WXC
compensation 賠償 _oFs #kW
compound interest 複利 Rp9fO?ZjHt
consignee 承銷人 a4MZ;5
consignment 寄銷 FLZWZ
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consignor 寄銷人 FV39QG4b4
consolidated balance sheet 合併資產負債表 (ljF{)Ml+=
consolidated profit and loss account 合併損益表 ^|!I+
consolidation 合併 23!;}zHp
construction cost 營建成本 Hr<o!e{Y
construction revenue 營建收入 m#vL*]c}
contract 合同 k S#
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control account 統制賬戶 dXHB #
copyright 版權 %dST6$Z
corporation 公司 Pmg)v!"
cost 成本 nmU_N:Y
cost accounting 成本會計 Kl{>jr8B3
cost of labour 勞工成本 !y:%0{l
cost of production 生產成本 8eBOr9l+j
cost of manufacture 製造成本 v``-F(i$
cost of sales 銷貨成本 H(
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cost price 成本價格 fBn"kr;
credit 貸方 l_tw<`Ep
credit note 收款通知單 nl aM
creditor 債權人 H9)m^*
crossed check 橫線支票 g7
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current account 往來活期賬戶 B/JO~;{
current asset 流動資產 ^ KK_qC
current liability 流動負債
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current profit and loss 本期損益 z4#(Ze@u~_
debit 借方 $?G"GQ!.
debt 債務 qBV x
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debtor 債務人 _@mRb^
deed 契據 )tHaB,
deferred assets 遞延資產 57a2^
deferred liabilities 遞延負債 B(?Yw>Xd[
delivery 交貨 %@a8P
delivery expense 送貨費 7?8wyk|x
delivery order 出貨單 w%AcG~`j!B
demand draft 即期匯票 M->*{D@a
demand note 即期票據 TGXa,A{
demurrage charge 延期費 {GDmVWG0q
deposit 存款 im} ?rY
deposit slip 存款單 1OLqL
depreciation 折舊 3A:q7#m
direct cost 直接成本 s>k Uh
direct labour 直接人工 {rfF'@[
director 董事 2kAx>R
discount 折扣 v
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discount on purchase 進貨折扣 ;8WZx
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