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。 cyo[HI?WM
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acceptance 承兌 $01csj
account 賬戶 "j&'R#$&d
accountant 會計員 u=tp80_
accounting 會計 uW
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accounting system 會計制度 zU0SlRFu
accounts payable 應付賬款
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accounts receivable 應收賬款
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accumulated profits 累積利益 AOJ[/YpM
adjusting entry ?#123;整記錄 pKno~jja
adjustment ?#123;整 {,u})U2
administration expense 管理費用 K
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advances 預付 SU1N*k#-o
advertising expense 廣告費 RL$%Vy0
agency 代理 cK >^8T^
agent 代理人
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agreement 契約 *AP"[W
allotments 分配數 DJ*mWi.
allowance 津貼 ?T .=ym
amalgamation 合併 vw4b@v-XQ3
amortization 攤銷 8N+T=c
amortized cost 應攤成本 l4dG=x}M]
annuities 年金 ^/6P~iK'
applied cost 已分配成本 \m%c"'[
applied expense 已分配費用 P@f#DX
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applied manufacturing expense 己分配製造費用 f%i%QZP
apportioned charge 攤派費用 ,<Z,- 0S
appreciation 漲價 M9""(`U
article of association 公司章程 U1HG{u,"y
assessment 課稅 }Z{FPW.QK
assets 資產 !\$V?*p7
attorney fee 律師費 9K#3JyW*
audit 審計 _6V1oe2
auditor 審計員 )$1>6C\
average 平均數 [sjkm+
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average cost 平均成本 .6T0d
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bad debt 壞賬
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balance 餘額 *c [^/
balance sheet 資產負債表 ,wM4X']HR
bank account 銀行賬戶 Sb> &m
bank balance 銀行結存 r~
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bank charge 銀行手續費 :vX%0|
bank deposit 銀行存款 ;-XfbqZ\
bank discount 銀行貼現 @"MQ6u G>
bank draft 銀行匯票 RgA"`p7{
bank loan 銀行借款 8#VD u(
bank overdraft 銀行透支 S1I.l">P
bankers acceptance 銀行承兌 EwX{i}j_V
bankruptcy 破產 KN[;z2i
bearer 持票人 b,YNCb]H
beneficiary 受益人 ;Xy=;Z.]i
bequest 遺產 vsZ?cd
bill 票據
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bill of exchange 匯票 D%nd7
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bill of lading 提單 yk)]aqic
bills discounted 貼現票據 `:;q4zij;
bills payable 應付票據 -YAtM-VL
bills receivable 應收票據 9O:l0
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board of directors 董事會 /KX+'@
bonds 債券 w3ni@'X8
bonus 紅利 *<!q@r<d
book value 賬面價值 nvT@'y+
bookkeeper 簿記員 E "}@SaB-
bookkeeping 簿記 8\!E )M|4
branch office general ledger 支店往來賬戶 @qan &?-Y
broker 經紀人 ~bxev/$d
brought down 接前 4&;iORw&E4
brought forward 接上頁 uB
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budget 預算 R-j*fO}
by-product 副產品 CDRbYO
by-product sales 副產品銷售 eF22 ~P
capital 股本 F{!pii5O9
capital income 資本收益 Cpm
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capital outlay 資本支出 N
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capital stock 股本 U]~@_j
capital stock certificate 股票 (X,i,qK/
carried down 移後 j}eb
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carried forward 移下頁 ;//9,x9;t
cash 現金 )/%5f{+}
cash account 現金賬戶 6<<"9mxK
cash in bank 存銀行現金 jh)@3c
cash on delivery 交貨收款 LCH\;07V#
cash on hand 庫存現金 robg1
cash payment 現金支付 NBY|U{.g
cash purchase 現購 ur\6~'l4
cash sale 現沽
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cashier 出?#123;員 v/q-{1
cashiers check 本票 X!ruQem /
certificate of deposit 存款單折 ;_e9v,
certificate of indebtedness 借據 #~|k EGt
certified check 保付支票 TXmS$q
certified public accountant 會計師 < ,*\t
charges 費用 $M 8&&M
charge for remittances 匯水手續費 G/<zd)
charter 營業執照 #@$80e
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chartered accountant 會計師 [3G{NC|'
chattles 動產 1xW!j!A;
check 支票 **Ioy+
che stub 支票存根 ]=qauf>3
closed account 己結清賬戶 M`H#Qo5/
closing 結算 #f2k*8"eAF
closing entries 結賬紀錄 gmRc4o
closing stock 期末存貨 3!{imQT
closing the book 結賬 P3&s<mh
columnar journal 多欄日記賬 D4!;*2t
combination 聯合 lx%c&~.DiB
commission 佣金 #dWz,e3
commodity 商品 E]OexRJ^i
common stock 普通股 KFd
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company 公司 Z^&G9I#
compensation 賠償 THp_ dTD
compound interest 複利 "/aZ*mkjfJ
consignee 承銷人 6:#o0OeBP
consignment 寄銷 A-CU%G9
consignor 寄銷人 9efDM
consolidated balance sheet 合併資產負債表 -[7+g
consolidated profit and loss account 合併損益表 J[ Gpd
consolidation 合併 Fvl\.
construction cost 營建成本 z4:!*:.Asu
construction revenue 營建收入 K6IT$$g
contract 合同 iWf+wC|
control account 統制賬戶 ZL6
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copyright 版權 kg7F8($
corporation 公司 89FAh6u E
cost 成本 @.eN+o9|
cost accounting 成本會計 NZvgkci_(u
cost of labour 勞工成本 f,TW|Y'{g
cost of production 生產成本 >zW2w2O3
cost of manufacture 製造成本 <T}U 3lL^
cost of sales 銷貨成本 u?Ffqt9'
cost price 成本價格 |IcW7(
credit 貸方 :2?g_
credit note 收款通知單 -qIi.]/f"9
creditor 債權人 JY,$B-
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crossed check 橫線支票 ,TQec:B
current account 往來活期賬戶 @s LN
current asset 流動資產 +;KUL6
current liability 流動負債 5~[7|Y
current profit and loss 本期損益 U#[&(
debit 借方 Te+(7
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debt 債務 PXMd=,}
debtor 債務人 =0g!Q
deed 契據 |2j,
deferred assets 遞延資產 F/s
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deferred liabilities 遞延負債 %GhI0F #
delivery 交貨 gXdMGO>
delivery expense 送貨費 O+}py{ st
delivery order 出貨單 J?8Mo=U
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demand draft 即期匯票 O
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demand note 即期票據 zEI+)|4?r
demurrage charge 延期費 4Hj)Av<O(
deposit 存款 5qz,FKx5
deposit slip 存款單 y8k8Hd1<f
depreciation 折舊 6'Q{xJe?
direct cost 直接成本 }(nT(9|
direct labour 直接人工 hC\
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director 董事
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discount 折扣 zZ=SAjT QP
discount on purchase 進貨折扣 HOP*QX8C%
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