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。 r,'O).7
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acceptance 承兌 #8?^C]*{0
account 賬戶 \graMu}-
accountant 會計員 Ml`vx
accounting 會計 9) ea.Gu
accounting system 會計制度 k,_i#9X
accounts payable 應付賬款 X4I]9t\
accounts receivable 應收賬款 6"%qv`.Fp
accumulated profits 累積利益 TA)LPBG
adjusting entry ?#123;整記錄 nPf'ee
adjustment ?#123;整 /yK"t<p
administration expense 管理費用 ,ep9V,+|
advances 預付 l{EU_|q
advertising expense 廣告費 =~,l4g\
agency 代理 BED@?:U# h
agent 代理人 #O|lfl>}
agreement 契約 &z ksRX
allotments 分配數 JK^[{1
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allowance 津貼 oyQ0V94j
amalgamation 合併 Mo|yv[(K,
amortization 攤銷 )0|):g
amortized cost 應攤成本 4K,''7N3
annuities 年金 6Q$BUL}2?
applied cost 已分配成本 zPBfiK_hV
applied expense 已分配費用 `vEqj v
applied manufacturing expense 己分配製造費用 CKC0{J8g
apportioned charge 攤派費用
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appreciation 漲價 PW^ 8;[\QP
article of association 公司章程 5&(3A|P2
assessment 課稅 t?.\|2
assets 資產 pzSqbgfrQ
attorney fee 律師費 nP
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audit 審計 Lh!z>IWjOG
auditor 審計員 ?pKN'`
average 平均數 *H*\gaSh
average cost 平均成本 `]&*`9IK{
bad debt 壞賬 `,m7xJZ?y
balance 餘額 8r^j P.V
balance sheet 資產負債表 f!!P
bank account 銀行賬戶 xN"wF-s4?
bank balance 銀行結存 ||f vKyKW>
bank charge 銀行手續費 tQf!|]#J
bank deposit 銀行存款 a
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bank discount 銀行貼現 6`W|V+6|7
bank draft 銀行匯票 /&QQ p3
bank loan 銀行借款 %O_t`wz
bank overdraft 銀行透支 jMq
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bankers acceptance 銀行承兌 /=ACdJ
bankruptcy 破產 <4$YO-:E
bearer 持票人 g
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beneficiary 受益人 )-)pYRlO
bequest 遺產 #'iPDRYy
bill 票據 c.-cpFk^L&
bill of exchange 匯票 [yvt1:q
bill of lading 提單 ##2`5i-x
bills discounted 貼現票據 ?q6Z's[
bills payable 應付票據 d/4ubf+$k
bills receivable 應收票據 T N Ist
board of directors 董事會 sSy$(%
bonds 債券 ;YM]K R;
bonus 紅利 ? KF=W
book value 賬面價值 %A=|'6)k2
bookkeeper 簿記員
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bookkeeping 簿記 mCK],TOA:
branch office general ledger 支店往來賬戶 "W hwc
broker 經紀人 *bU% @O
brought down 接前 WN1Jm:5YV
brought forward 接上頁
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budget 預算 ZGzc"r(r:#
by-product 副產品 d["x=
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by-product sales 副產品銷售 i<Q&
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capital 股本 iA&oLu[y3
capital income 資本收益 ^+URv
capital outlay 資本支出 unJ
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capital stock 股本 niQ+EAD
capital stock certificate 股票 L1rAT
carried down 移後 /!-J53K
carried forward 移下頁 D| [/>x
cash 現金 1O23"o5=
cash account 現金賬戶 oFb\TiLu
cash in bank 存銀行現金 K:uQ#W.&
cash on delivery 交貨收款 @OY1`EuO
cash on hand 庫存現金 ['?^>jfr
cash payment 現金支付 !2#\| NJk
cash purchase 現購 yr%yy+(.k
cash sale 現沽 qT"drgpi3
cashier 出?#123;員 @|E;}:?u
cashiers check 本票 T0s35z9
certificate of deposit 存款單折 m'3OGvd
certificate of indebtedness 借據 ,YQ=Zk)w
certified check 保付支票 9}.,2JE
certified public accountant 會計師 pmoGudaRF
charges 費用 T\)dt?Tv#\
charge for remittances 匯水手續費 (I>HWRH
charter 營業執照 +<GrRYbC
chartered accountant 會計師 `!<x
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chattles 動產 bG"6pU
check 支票
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che stub 支票存根 FLK"|
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closed account 己結清賬戶 aD?# ,
closing 結算 g%+ql[(4
closing entries 結賬紀錄 @>+^W&
closing stock 期末存貨 %
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closing the book 結賬 ^dheJ]n=k
columnar journal 多欄日記賬 $^]
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combination 聯合 =.VepX|?D
commission 佣金 l&\tf`~
commodity 商品 q|R+x7x
common stock 普通股 !p-'t]
company 公司 rf)PAdj|~
compensation 賠償 >-UD]?>
compound interest 複利 (6e!09P&
consignee 承銷人 7E;>E9 '
consignment 寄銷 TlM'g6SQS
consignor 寄銷人 {bW"~_6}
consolidated balance sheet 合併資產負債表 LQ~LB'L
consolidated profit and loss account 合併損益表 A1mYkG)l
consolidation 合併 "9)1K!tH
construction cost 營建成本
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construction revenue 營建收入 qK<aZ%V
contract 合同 H<v c\r
control account 統制賬戶 }~myf\$
copyright 版權 q2[+-B)m
corporation 公司 5JO[+>
cost 成本 >|v=Ba6R0
cost accounting 成本會計 .@
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cost of labour 勞工成本 #Y/97_2 xa
cost of production 生產成本 (PRaiE
cost of manufacture 製造成本 8W(<q|t
cost of sales 銷貨成本 jK&
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cost price 成本價格 z:dXc
credit 貸方 ztRWIkI
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credit note 收款通知單 pI'8>_o
creditor 債權人 #k"1wSx16
crossed check 橫線支票 pA*D/P-
current account 往來活期賬戶 ;:v]NZtc
current asset 流動資產 |U8>:DE l
current liability 流動負債 d,Hf-zJ%~
current profit and loss 本期損益 R1]v}f_I"
debit 借方 ;m-6.AV
debt 債務 113Z@F
debtor 債務人 (2\l i{$e
deed 契據 @C!JtgO%
deferred assets 遞延資產 trID#DT~
deferred liabilities 遞延負債 *uk\O]
delivery 交貨 ]hCWe0F
delivery expense 送貨費 dM);LT8@
delivery order 出貨單 c@0l-R{q
demand draft 即期匯票 #R~"
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demand note 即期票據 g
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demurrage charge 延期費 Ws2prh^e(
deposit 存款 j<.
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deposit slip 存款單 sg'Y
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depreciation 折舊 9'L1KQ
direct cost 直接成本 A5 &>!y
direct labour 直接人工 4<=eK7;XR
director 董事 jUV#HT
discount 折扣 Mq
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discount on purchase 進貨折扣 h$#4ebp
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