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。 j4=\MK
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acceptance 承兌 lC
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account 賬戶 ,&Zk6
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accountant 會計員
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accounting 會計 X?`mYoe
accounting system 會計制度 dWhqu68_
accounts payable 應付賬款 u{l4O1k/c
accounts receivable 應收賬款 Q!7mN?l
accumulated profits 累積利益 /WX&UAG
adjusting entry ?#123;整記錄 uOd1:\%*
adjustment ?#123;整 ,t'"3<^Jg
administration expense 管理費用 eV;nTj
advances 預付 Ou
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advertising expense 廣告費 ]{ch]m
agency 代理 -`t9@1P>
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agent 代理人
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agreement 契約 ;2sP3!*
allotments 分配數 'CG% PjCO
allowance 津貼 X %7l!
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amalgamation 合併 Zu2
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amortization 攤銷 AF{@lDa1h
amortized cost 應攤成本 f&$$*a
annuities 年金 Uqly|FS &n
applied cost 已分配成本 q+w] Xs;
applied expense 已分配費用 Vk76cV
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applied manufacturing expense 己分配製造費用 ,1vFX$
apportioned charge 攤派費用 W(.svJUgb.
appreciation 漲價 z38Pi
article of association 公司章程 KT*"Sbh
assessment 課稅 ;L%\[H>G
assets 資產 '3E25BsL
attorney fee 律師費 $lUz!mjG
audit 審計 8CvNcO;H0
auditor 審計員 kpQN>XV#
average 平均數 q)YHhH\
average cost 平均成本 *WWDwY@!u
bad debt 壞賬 G('UF1F
balance 餘額 lg^Lk\Y+re
balance sheet 資產負債表 ,}Im^~5
bank account 銀行賬戶 C
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bank balance 銀行結存 i+I1h=
bank charge 銀行手續費 J DOs.w
bank deposit 銀行存款 !4YmaijeN
bank discount 銀行貼現 )|Ka'\xr
bank draft 銀行匯票 )2:U]d%pk
bank loan 銀行借款 Ffd;aZ4n
bank overdraft 銀行透支 FJW,G20L
bankers acceptance 銀行承兌 C2DAsSw
bankruptcy 破產 K_qA[n
bearer 持票人 U\[b qw
beneficiary 受益人 O}6
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bequest 遺產 #VZ
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bill 票據 &m TYMpA
bill of exchange 匯票 F 9q!Upr_+
bill of lading 提單 A[:(#iR5-E
bills discounted 貼現票據 e_1L J
bills payable 應付票據 jgfr_"@A
bills receivable 應收票據 j& L@L.d
board of directors 董事會 }0OQm?xh
bonds 債券 aZo>3z;
bonus 紅利 i> {0h3Y
book value 賬面價值 wiM4,
bookkeeper 簿記員 UGoB7TEfn
bookkeeping 簿記 Z)}2bJwA
branch office general ledger 支店往來賬戶 G
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broker 經紀人 )k4&S{=
brought down 接前 >h(GmR*xM
brought forward 接上頁 V7
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budget 預算 LvL2[xh%&
by-product 副產品 71\GK
by-product sales 副產品銷售 $3eoZ1q'U-
capital 股本 >.hDt9@4
capital income 資本收益 ,lb}&uZo
capital outlay 資本支出 mCQ:<#
capital stock 股本 ?07}\N0~
capital stock certificate 股票 k#8E9/t@
carried down 移後 t&_X{!1X"w
carried forward 移下頁 x l=i_
cash 現金 i\o * =+{r
cash account 現金賬戶 hXD/
cash in bank 存銀行現金 H9WXp&
cash on delivery 交貨收款 /2$d'e
cash on hand 庫存現金 vxrqUjK7
cash payment 現金支付 x,GLGGi}_x
cash purchase 現購 )C rsm&
cash sale 現沽 In;+wFu;M
cashier 出?#123;員 o
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cashiers check 本票 q/qig5Ou
certificate of deposit 存款單折 oZi{v]4
certificate of indebtedness 借據 9{IDw
certified check 保付支票 KNOVb=#f_
certified public accountant 會計師 #jPn7
charges 費用 pxW*kS
charge for remittances 匯水手續費 wv Mp~
charter 營業執照 P5lk3Zg'
chartered accountant 會計師 &{ZUY3
chattles 動產 F|8;Sw b5
check 支票 6<f(Zv? I
che stub 支票存根 9d!mGnl
closed account 己結清賬戶 ciFqj3JS
closing 結算 *0<)PJ T
closing entries 結賬紀錄 Epm8S}6K
closing stock 期末存貨 pfFHuS~
closing the book 結賬 B_XX)y %V
columnar journal 多欄日記賬 ^S!;snhn
combination 聯合 mo&9=TaG
commission 佣金 o3h>)
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commodity 商品 '@HCwEuz
common stock 普通股 Jw{duM;]
company 公司 g~76c.u-
compensation 賠償
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compound interest 複利 o1uM(
consignee 承銷人 [c v!YE
consignment 寄銷 4^:$|\?]
consignor 寄銷人 Q&/WVR
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consolidated balance sheet 合併資產負債表 m!]J{OGG:
consolidated profit and loss account 合併損益表 h,,B"vPS
consolidation 合併 -x|!?u5F
construction cost 營建成本 amWKykVS5
construction revenue 營建收入 FwD
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contract 合同 eDvh3Y<D
control account 統制賬戶 32`Z3-
copyright 版權 >B;KpO"+m
corporation 公司 {xh5s<uOj
cost 成本 ^1_CS*
cost accounting 成本會計 %OP|%^2
cost of labour 勞工成本 :@-.whj
cost of production 生產成本 kU.@HJ[@j
cost of manufacture 製造成本 J|<C;[du>
cost of sales 銷貨成本 d
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cost price 成本價格 WuTkYi
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credit 貸方 SIc~cZ!Yu
credit note 收款通知單 RF~G{wz
creditor 債權人 s^Xs*T@~h
crossed check 橫線支票 DhD##5a
current account 往來活期賬戶 m)Wq*&,o
current asset 流動資產 8q;
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current liability 流動負債 4t>"-/
current profit and loss 本期損益 *p9k> )'J
debit 借方 \C4wWh-A
debt 債務 '%o^#gJ p
debtor 債務人 A;o({9VH`Z
deed 契據 1qBE|PwBp
deferred assets 遞延資產 7xYz9r)w`
deferred liabilities 遞延負債 NQqNBI?cr
delivery 交貨 $8SSu|O+x
delivery expense 送貨費 E[4
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delivery order 出貨單 @.`k2lxGd~
demand draft 即期匯票 u!
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demand note 即期票據 OXn-!J90P
demurrage charge 延期費 Ex
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deposit 存款 ?Mn~XN4F_
deposit slip 存款單 J6"GHbsO
depreciation 折舊 u6| I
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direct cost 直接成本 s!>9od6^
direct labour 直接人工 IreY8.FND
director 董事 @]p{%" $
discount 折扣 Qqk(,1u
discount on purchase 進貨折扣 Q{an[9To~P
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