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。 "sCRdx]_
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acceptance 承兌 V!=,0zy~Z
account 賬戶 3"i-o$P
accountant 會計員 *
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accounting 會計 J@'wf8Ub
accounting system 會計制度 t{kG<J/l
accounts payable 應付賬款
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accounts receivable 應收賬款 'H!Uh]!
accumulated profits 累積利益 EVSX.'&f
adjusting entry ?#123;整記錄 T^KKy0ZGM
adjustment ?#123;整 ND;#7/$>
administration expense 管理費用 {tZ.v@
advances 預付 Fxz
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advertising expense 廣告費 "^-a
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agency 代理 ZBthU")?
agent 代理人 * u>\57W
agreement 契約 Gd=RyoJl
allotments 分配數 AkV#J,
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allowance 津貼 ~0$&3a<n1
amalgamation 合併 HV|,}Wks6s
amortization 攤銷 F41=b4/
amortized cost 應攤成本 +\9NDfYIA
annuities 年金 `^&OF uee
applied cost 已分配成本 }Y\%RA
applied expense 已分配費用 4[eXe$
applied manufacturing expense 己分配製造費用 3pKQ$\u
apportioned charge 攤派費用 =H8;iS2R
appreciation 漲價 L4HI0Mx
article of association 公司章程 c@7rqHU-0
assessment 課稅 lo+A%\1
assets 資產 .q>iXE_c
attorney fee 律師費 C'x&Py/#
audit 審計 ga +dt
auditor 審計員 3w'tH4C[Y
average 平均數 GTd,n=
average cost 平均成本 W6Fo6a"<
bad debt 壞賬 g-
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balance 餘額 0 H:X3y+
balance sheet 資產負債表 4Nsp<Kn>
bank account 銀行賬戶 e^v
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bank balance 銀行結存 {IjR^J=k
bank charge 銀行手續費 PW0LG^xp`
bank deposit 銀行存款 ]f_p8?j"
bank discount 銀行貼現 mf
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bank draft 銀行匯票 TLH1>pY&
bank loan 銀行借款 Bzf^ivT3L
bank overdraft 銀行透支 ^cWnF0)j.
bankers acceptance 銀行承兌 Pm7}"D'/
bankruptcy 破產 E1
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bearer 持票人
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beneficiary 受益人 e0 ecD3
bequest 遺產 >t+P(*u
bill 票據 p_4<6{KEt
bill of exchange 匯票 ;uGv:$([g
bill of lading 提單 +}AI@+
bills discounted 貼現票據 Kg]J/|0\
bills payable 應付票據 ~xTt204S
bills receivable 應收票據 Ewz!O`
board of directors 董事會 H PVEnVn
bonds 債券 n@3>6_^rwT
bonus 紅利 ~W/z96'
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book value 賬面價值 *-
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bookkeeper 簿記員 53h0UL
bookkeeping 簿記 #'}*dy/
branch office general ledger 支店往來賬戶 bN.Pex
broker 經紀人 uxz^/Gk
brought down 接前 ]?4hyN
brought forward 接上頁 0jfuBj5!
budget 預算 zH
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by-product 副產品 <_+X 88
by-product sales 副產品銷售 M6TD"
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capital 股本 WIGi51yC.x
capital income 資本收益
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capital outlay 資本支出 E{(;@PzE
capital stock 股本 eMzk3eOJ
capital stock certificate 股票 *^`Vz
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carried down 移後 j>kqz>3
carried forward 移下頁 RnN!2K
cash 現金 @4#vm@Yf_
cash account 現金賬戶 b.938#3,
cash in bank 存銀行現金 k?}Zg*
cash on delivery 交貨收款 wL[
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cash on hand 庫存現金 O6Y0XL
cash payment 現金支付 b,@/!ia
cash purchase 現購 jEwIn
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cash sale 現沽 <VE@DBWyl~
cashier 出?#123;員 xSu >
cashiers check 本票 F'Z,]b'st3
certificate of deposit 存款單折 d;>QhoiL
certificate of indebtedness 借據 Bw.i}3UT6
certified check 保付支票 :6dxtl/{b:
certified public accountant 會計師 ?7A>+EY
charges 費用 d(K+);!
charge for remittances 匯水手續費 ,x $,l
charter 營業執照 6u%&<")4HP
chartered accountant 會計師 pCG}ZKa
chattles 動產 /wv0i3_e
check 支票 '"Nr, vQo
che stub 支票存根 gGuO
closed account 己結清賬戶 vQ.R{!",>
closing 結算 gM]:Ma
closing entries 結賬紀錄 $~kA
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closing stock 期末存貨 QGz|*]
closing the book 結賬 4ppz,L,4
columnar journal 多欄日記賬
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combination 聯合 zm#
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commission 佣金 ^rz_f{c]-
commodity 商品 "
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common stock 普通股 =pr7G+_u
company 公司 {{1G`;|v9
compensation 賠償 so
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compound interest 複利 dWW.Y*339
consignee 承銷人 )B*t
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consignment 寄銷 HKe K<V
consignor 寄銷人 Bp{Ri_&A
consolidated balance sheet 合併資產負債表 tX[WH\(xI
consolidated profit and loss account 合併損益表 d_CT$
consolidation 合併 V~#tuv
construction cost 營建成本 _dU\JD
construction revenue 營建收入 {G-kNU
contract 合同 _dg\\c
control account 統制賬戶 }a/Cro.~4
copyright 版權 0`H#
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corporation 公司 /@5YW"1
cost 成本 T{'RV0%
cost accounting 成本會計 ('~LMu_
cost of labour 勞工成本 @nf`Gw ;
cost of production 生產成本 DwF hK*
cost of manufacture 製造成本 M%#e1"n
cost of sales 銷貨成本 Va8&Z
cost price 成本價格 QL* IiFR
credit 貸方 t,'<gI
credit note 收款通知單 TZ`SZDc7_
creditor 債權人 JI5Dy>u:
crossed check 橫線支票 s^SJY{
current account 往來活期賬戶 /RF7j;
current asset 流動資產 nFn5v'g
current liability 流動負債 pk~WrqK}
current profit and loss 本期損益 w
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debit 借方 >d6| ^h'0
debt 債務
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debtor 債務人 _B0L.eF
deed 契據 Pc9H0\+Xk
deferred assets 遞延資產 ^}r1;W?n
deferred liabilities 遞延負債 j.YA2mr
delivery 交貨 ntY]SK%Z
delivery expense 送貨費 KlqY@Xt
delivery order 出貨單 OJxl<Q=z
demand draft 即期匯票 v>56~AJ
demand note 即期票據 ~s{$WL&
demurrage charge 延期費 D,6:EV"sa
deposit 存款 snJ129}A
deposit slip 存款單 KmF]\:sMD
depreciation 折舊 uq{beC
direct cost 直接成本 nP$9CA
direct labour 直接人工 d'2A,B~_*
director 董事 =Sv/IXX\di
discount 折扣 1Z;iV<d
discount on purchase 進貨折扣 /(LL3cZK
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