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。 {OOn7=
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acceptance 承兌 M* {5> !\
account 賬戶 cL~YQJYp
accountant 會計員 BL"7_phM,
accounting 會計 (vvD<S*
accounting system 會計制度 :fq4oHA#
accounts payable 應付賬款 _-9cGm v
accounts receivable 應收賬款 &
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accumulated profits 累積利益 :M<]
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adjusting entry ?#123;整記錄 aUA)p}/:
adjustment ?#123;整 GQQp(%T
administration expense 管理費用 brlbJFZ19
advances 預付 UP%
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advertising expense 廣告費 evNe6J3
agency 代理 ]0j_yX
agent 代理人 L'
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agreement 契約 4??LK/s*
allotments 分配數 7q5*grm
allowance 津貼 _+(@?
amalgamation 合併 TY'61xWi
amortization 攤銷 NK(_ &.F
amortized cost 應攤成本 ?)(-_N&T
annuities 年金
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applied cost 已分配成本 )feZ&G]
applied expense 已分配費用 l=((>^i
applied manufacturing expense 己分配製造費用 U~;tk@
apportioned charge 攤派費用 2A:h&t/|C
appreciation 漲價 U%[ye0@:
article of association 公司章程 ~1 31|e`C
assessment 課稅
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assets 資產 Hrph>v
attorney fee 律師費 bS954d/
audit 審計 \<09.q<8
auditor 審計員 As`=K$^Il.
average 平均數 N;6o=^ic
average cost 平均成本 <V Rb
bad debt 壞賬 =6"5kz10
balance 餘額 P=\{
balance sheet 資產負債表 o0|Ex\
bank account 銀行賬戶 5,g +OY=\
bank balance 銀行結存 2CneRKQy
bank charge 銀行手續費 gq/Za/!6
bank deposit 銀行存款 ,]W|"NUI
bank discount 銀行貼現 8N?D1;F;
bank draft 銀行匯票 7]ysvSM
bank loan 銀行借款 /]MelW
bank overdraft 銀行透支 k+w Ji
bankers acceptance 銀行承兌 wJCw6&D,/
bankruptcy 破產 rD a{Ve
bearer 持票人 Ke?,AWfG
beneficiary 受益人 Y0A(-"
bequest 遺產 X0$q!
bill 票據 isQOt *
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bill of exchange 匯票 :zLf~W
bill of lading 提單 :zPK
bills discounted 貼現票據 pt,L
bills payable 應付票據 s&-MJ05y
bills receivable 應收票據 D&
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board of directors 董事會 3}F>t{FDk
bonds 債券 4OpzGZ4+
bonus 紅利 !4'F z[RK
book value 賬面價值 l:
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bookkeeper 簿記員 $sE=[j'v
bookkeeping 簿記 /lu|FWbEw
branch office general ledger 支店往來賬戶 $D#h, `
broker 經紀人 b \ln XN
brought down 接前 ?_Z-}f
brought forward 接上頁 gu[EYg
budget 預算 "QxULiw
by-product 副產品 !]82$
by-product sales 副產品銷售 ^jwzCo-
capital 股本 ipbhjK$
capital income 資本收益 3IlVSR
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capital outlay 資本支出 fx[&"$X
capital stock 股本 X.k8w\~
capital stock certificate 股票 s(3HZ>qx;
carried down 移後 D5snaGss9a
carried forward 移下頁 vk48&8
cash 現金 PQ[?zNrSV
cash account 現金賬戶 'yq
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cash in bank 存銀行現金 H>%AK''
cash on delivery 交貨收款 &{a!)I>
cash on hand 庫存現金 \\#D!q*
cash payment 現金支付 ng!cK<p
cash purchase 現購 1ruI++P
cash sale 現沽 Hy&Z0W'l
cashier 出?#123;員 WcNQF!f
cashiers check 本票 ?{J1Uw<
certificate of deposit 存款單折 M-Efe_VRQc
certificate of indebtedness 借據 &um++
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certified check 保付支票 <TtPwUX
certified public accountant 會計師 e8^/S^ =&d
charges 費用 tjb$MW$('
charge for remittances 匯水手續費 ]B=*p0~j^n
charter 營業執照 Cd
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chartered accountant 會計師 f(D'qV T{
chattles 動產 EOXkMr
check 支票 LkS t
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che stub 支票存根 IONo&~-l
closed account 己結清賬戶 (4/"uj5
closing 結算 ocZ}RI#Q
closing entries 結賬紀錄 M?"4{
closing stock 期末存貨 ~rdS#f&R2
closing the book 結賬 B?=R= p
columnar journal 多欄日記賬 !~~KM?g
combination 聯合 bHnKtaK4c
commission 佣金 y
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commodity 商品 SefhOh^,V
common stock 普通股 >B**fZ~L
company 公司 ~Dq-q6-@t
compensation 賠償 1Ys=KA-!_x
compound interest 複利 (l{8Ixs
consignee 承銷人 9S@x
consignment 寄銷 qm
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consignor 寄銷人 ;7:} iKU
consolidated balance sheet 合併資產負債表 ;QXg*GNAv$
consolidated profit and loss account 合併損益表 z:f&k}(
consolidation 合併 49=pB,H;H
construction cost 營建成本 $`3yImv+w
construction revenue 營建收入 O|8@cO
contract 合同 yC\UT
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control account 統制賬戶 P ljPhAce
copyright 版權 |w|c!;,
corporation 公司 it\$Pih]
cost 成本 )y*&&q
cost accounting 成本會計 ZL<X*l2
cost of labour 勞工成本 x;u#ec4
cost of production 生產成本 Dnw^H.
cost of manufacture 製造成本 }? / Blr
cost of sales 銷貨成本 ]j>xQm\
cost price 成本價格 gPk,nB
credit 貸方 % akW43cE
credit note 收款通知單 O^8ZnN
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creditor 債權人 ^t4^gcoZ4Z
crossed check 橫線支票 7wx=#
current account 往來活期賬戶 1*hE bO
current asset 流動資產 j;`Q82
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current liability 流動負債 q"2APvsv
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current profit and loss 本期損益 Eu(QeST\
debit 借方 . J O3#
debt 債務 i6_}
debtor 債務人 90W=v*
deed 契據 zb9G&'7
deferred assets 遞延資產 RQ8d1US
deferred liabilities 遞延負債 i-v: %
delivery 交貨 HC$%"peN1b
delivery expense 送貨費 1}wDc$O
delivery order 出貨單 ,gQl_Amvz
demand draft 即期匯票 C7{VByxJ
demand note 即期票據 S~aWun
demurrage charge 延期費 k^%=\c
deposit 存款 p}!i_P
deposit slip 存款單 f9u=h}
depreciation 折舊 n%F _3`
direct cost 直接成本 >ZOlSLu
direct labour 直接人工 iRrUIWx
director 董事 \bd KLcKI,
discount 折扣
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discount on purchase 進貨折扣 LMoZ
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