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。 "7,FXTaer
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acceptance 承兌 Ql %qQZV
account 賬戶
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accountant 會計員 WA6!+G
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accounting 會計 #]E(N~
accounting system 會計制度 vi!YN|}\
accounts payable 應付賬款 hIY
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accounts receivable 應收賬款 h1[WhBL-O
accumulated profits 累積利益 cK@jmGj+
adjusting entry ?#123;整記錄 u,1}h L
adjustment ?#123;整 \,&9
administration expense 管理費用 >Kivuc
advances 預付 o31Nmy
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advertising expense 廣告費 LOvHkk@+
agency 代理 +*}{`L-
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agent 代理人 N@x
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agreement 契約 ?+0GfIV
allotments 分配數 e5?PkFV^a1
allowance 津貼 ;`dh
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amalgamation 合併 *|% ^0#$c
amortization 攤銷 kW@,$_cK
amortized cost 應攤成本 `.%JjsD<
annuities 年金 _Ov;4nt!
applied cost 已分配成本 pZ(Fx&fy
applied expense 已分配費用 +Qxu$#
applied manufacturing expense 己分配製造費用 cXnKCzSxZq
apportioned charge 攤派費用 e`K)_>^n#
appreciation 漲價 (=4W-z7
article of association 公司章程 @+LfQY
assessment 課稅 *\uM.m0$
assets 資產 0d^Z uTN
attorney fee 律師費 =1p8i
audit 審計 52_#
auditor 審計員 MZ>6o5K|
average 平均數 lrWQOYf2
average cost 平均成本 ;CHi\+` 5
bad debt 壞賬 "O[j!fG8,
balance 餘額 I$t3qd{H&
balance sheet 資產負債表 "2?l{4T\
bank account 銀行賬戶 Bux [6O%
bank balance 銀行結存 X2|Y
bank charge 銀行手續費 Iu@y(wyg
bank deposit 銀行存款 @}-r&/#
bank discount 銀行貼現 O81X;JdP3
bank draft 銀行匯票 laKuOx}
bank loan 銀行借款 5kypMHJm
bank overdraft 銀行透支 a:TvWzX,
bankers acceptance 銀行承兌 GoM
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bankruptcy 破產 I6!5Yj]O"
bearer 持票人 ;%C'FV e]
beneficiary 受益人 H*^\h?s
bequest 遺產 xNK1h-t
bill 票據 ;Q;[*B=kE
bill of exchange 匯票 Z?P~z07
bill of lading 提單 DQ#H,\^<
bills discounted 貼現票據 O,2~"~kF
bills payable 應付票據 }@1q
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bills receivable 應收票據 l_'[27
board of directors 董事會
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bonds 債券 a ]Eg!Q
bonus 紅利 V
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book value 賬面價值 uMb>xxf
bookkeeper 簿記員 WtulTAfN
bookkeeping 簿記 YTQt3=1ii
branch office general ledger 支店往來賬戶 \c v?^AI
broker 經紀人 xT&(n/
brought down 接前 7hW+T7u?
brought forward 接上頁 "gtHTqheH
budget 預算 u]-_<YZ'B
by-product 副產品 1=sXdcy;
by-product sales 副產品銷售 /M;#_+VK<
capital 股本 ,#FLM`
capital income 資本收益 =<r8fXWZ
capital outlay 資本支出 mR\`DltoV
capital stock 股本 4/ kv3rv
capital stock certificate 股票 5!YA o\S
carried down 移後 Wz4&7KY
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carried forward 移下頁 do*}syQ`O
cash 現金 Ji1Pz)fq
cash account 現金賬戶 8$s9(n-_Y
cash in bank 存銀行現金 UJfT!= =U
cash on delivery 交貨收款 9SlNq05G7
cash on hand 庫存現金 H1GRMDNXOA
cash payment 現金支付 &8&d3EQ
cash purchase 現購 t^]$!H
cash sale 現沽 FLg*R/
cashier 出?#123;員 XC 7?VE
cashiers check 本票 <!-sZ_qq
certificate of deposit 存款單折 CQ`=V2:"ON
certificate of indebtedness 借據 e^4 p%
certified check 保付支票 \^( 0B8|w
certified public accountant 會計師 N
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charges 費用 [ EFMu;q
charge for remittances 匯水手續費
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charter 營業執照 ~ ~uAc_
chartered accountant 會計師 >Vy>O&r
chattles 動產 E$9Ys
check 支票 /525w^'pd
che stub 支票存根 `Y-|H;z
closed account 己結清賬戶 b" xmqWa
closing 結算 8}H1_y-g[
closing entries 結賬紀錄 W$U0[^1
closing stock 期末存貨 } VJfJ/
closing the book 結賬 kGpa\c
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columnar journal 多欄日記賬 *k"|i*{
combination 聯合 Go,N>HN
commission 佣金 8+]hpa,q
commodity 商品 |KB0P@=a
common stock 普通股 Pe C7
company 公司 }:0uo5B7
compensation 賠償 ,+`61J3W
compound interest 複利 .@
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consignee 承銷人 `V)Z)uN{0
consignment 寄銷 p!]6ll^
consignor 寄銷人 hcVJBK
consolidated balance sheet 合併資產負債表 `1{N=!U(&
consolidated profit and loss account 合併損益表 1@u2im-O
consolidation 合併 go+Q~NV
construction cost 營建成本 bjAnaya
construction revenue 營建收入 e8YMX&0%
contract 合同 + OV')oE
control account 統制賬戶 Z/rP"|EuQ
copyright 版權 l3N I$Zu
corporation 公司 r{L4]|(utY
cost 成本 G-9iowS/A
cost accounting 成本會計 0]D0{6x
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cost of labour 勞工成本 UhIDRR
cost of production 生產成本 jx acg^c
cost of manufacture 製造成本 G=;k=oX(
cost of sales 銷貨成本 TO%dw^{_`
cost price 成本價格 V]*b4nX7
credit 貸方 -hC,e/+
credit note 收款通知單 uKgZ
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creditor 債權人 RwS@I/
crossed check 橫線支票 -
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current account 往來活期賬戶 n$xQ[4eH)
current asset 流動資產 Z|RY2P>E
current liability 流動負債 (KvROV);
current profit and loss 本期損益 [ sd;`xk
debit 借方 {'16:dTJ
debt 債務 ]*7Y~dO
debtor 債務人 [r/k% <
deed 契據 zhY+x<-
deferred assets 遞延資產 ?FfC
deferred liabilities 遞延負債 p4p@^@<>X
delivery 交貨 @
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delivery expense 送貨費 s,a}?W
delivery order 出貨單 r>GZ58i
demand draft 即期匯票 5U_H>oD
demand note 即期票據 8w({\=
demurrage charge 延期費 1Bxmm#
deposit 存款 e8'wG{3A
deposit slip 存款單 )Ud-}* g
depreciation 折舊 $%VuSrZ&
direct cost 直接成本 {BHI1Uw
direct labour 直接人工 g/13~UM\
director 董事 5q"ON)x
discount 折扣 Ts~L:3oaQ
discount on purchase 進貨折扣 l }XU5
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