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。 zCv"]%
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acceptance 承兌 (o5j'2:.
account 賬戶 1)m@?CaI`
accountant 會計員 U8.7>ENnP&
accounting 會計 #T w@wfaq)
accounting system 會計制度 "]K>j'^Zs<
accounts payable 應付賬款 |`Or'%|PR
accounts receivable 應收賬款 U*3J+Y
accumulated profits 累積利益 EU7|,>a
adjusting entry ?#123;整記錄 eI45PMP
adjustment ?#123;整 [NMVoBvG
administration expense 管理費用 /!h;c$
advances 預付 kQ1w5mCh
advertising expense 廣告費 \K`L3*cBKK
agency 代理 7lV.[&aKW
agent 代理人 1#IlWEg
agreement 契約 AIMSX]m
allotments 分配數 3?2 FP|G8
allowance 津貼 H0m|1
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amalgamation 合併 86]p#n_>Fv
amortization 攤銷 wLc4Dm*V
amortized cost 應攤成本 &xRo^iV?
annuities 年金 ;X*cCb`h
applied cost 已分配成本 o1M$.*
applied expense 已分配費用 V |(H|9
applied manufacturing expense 己分配製造費用 OC-gA}FZ-}
apportioned charge 攤派費用 `]Q:-h
appreciation 漲價 PB;eHy
article of association 公司章程 _SW3_8SuM.
assessment 課稅
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assets 資產 X 1
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attorney fee 律師費 7}M2bH} \K
audit 審計 /|*
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auditor 審計員 T5a*z}L5
average 平均數 o2<#s)GpY
average cost 平均成本 jv&*uYm
bad debt 壞賬 M#(+c_(r
balance 餘額 J8mdoVt
balance sheet 資產負債表 "g$IP9?U
bank account 銀行賬戶 vZ.x{"n'~
bank balance 銀行結存 n{6G"t:^l
bank charge 銀行手續費 ZK>WW
bank deposit 銀行存款 bv&;R
bank discount 銀行貼現 uEX!xx?Q#
bank draft 銀行匯票 gNt(,_]ZR
bank loan 銀行借款 j4qJ.i
bank overdraft 銀行透支 Djg,Lvhm
bankers acceptance 銀行承兌 &Z`#cMR{H
bankruptcy 破產 o!)3?
bearer 持票人 rqY`8Ry2M
beneficiary 受益人 l1f\=G?tmU
bequest 遺產 6Vz9?puD
bill 票據 dq]0X?[6
bill of exchange 匯票 B)0i:"q
bill of lading 提單 30SW\@
bills discounted 貼現票據 oH_;4QU4y
bills payable 應付票據 @nux9MX<9
bills receivable 應收票據 +0OLc2
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board of directors 董事會 V#iPj'*
bonds 債券 zG(\+4GE!
bonus 紅利 Z'\h
book value 賬面價值 cXKjrL[b
bookkeeper 簿記員 DQr Y*nH
bookkeeping 簿記 97
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branch office general ledger 支店往來賬戶 VIv&ofyAR
broker 經紀人 p>4-s, W
brought down 接前 #w' kV#
brought forward 接上頁 +mn,F};
budget 預算 b45-:mi!
by-product 副產品 h2XfC.
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by-product sales 副產品銷售 !wNr3LG
capital 股本 Eea*s'
capital income 資本收益 @0/+_2MH-
capital outlay 資本支出 z*a:L} $
capital stock 股本 ?.Ca|H<
capital stock certificate 股票 ?vbvBu{a
carried down 移後 8|\8O@
carried forward 移下頁 tP$<UKtU
cash 現金 a ?)NC
cash account 現金賬戶 -w"VK|SGm
cash in bank 存銀行現金 m)'=G%y
cash on delivery 交貨收款 e]zBf;9J
cash on hand 庫存現金 y~U #veY
cash payment 現金支付 gcl5jB5)>
cash purchase 現購 ]SLP}Jwy
cash sale 現沽 iMDM1}b
cashier 出?#123;員 'Wmx)0)
cashiers check 本票 2QyV%wz
certificate of deposit 存款單折 !WQ-=0cm
certificate of indebtedness 借據 xD~5UER
certified check 保付支票 \D*KGd]M0
certified public accountant 會計師 V<T9&8l+:
charges 費用 ddJe=PUb
charge for remittances 匯水手續費 kY-N>E:
charter 營業執照 SC)g^E#
chartered accountant 會計師 huh6 t !
chattles 動產 ,)Znb=
check 支票
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che stub 支票存根 l*d(;AR
closed account 己結清賬戶 o <pf#tifv
closing 結算 2{H@(Vgpbr
closing entries 結賬紀錄 s;01u_
closing stock 期末存貨 l~w2B>i)
closing the book 結賬 E/|To
columnar journal 多欄日記賬 Lh!J >
combination 聯合 S.-TOE
commission 佣金 __G?0*3 G
commodity 商品 F%@aB<Nu
common stock 普通股 /<|%yE&KhJ
company 公司 TJ6*t!'*X
compensation 賠償 K8GP@yD]M
compound interest 複利 +M\`#i\g>
consignee 承銷人 =5~jx
consignment 寄銷 EyJJ0
consignor 寄銷人 /
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consolidated balance sheet 合併資產負債表 !Prg_6
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consolidated profit and loss account 合併損益表 &8Cu#^3
consolidation 合併 jCOIuw
construction cost 營建成本 8]/bK5`
construction revenue 營建收入 PNgY>=Y
contract 合同 jFL #s&ft
control account 統制賬戶 MyJ
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copyright 版權 '"0'Oua
corporation 公司 r1 !@hT
cost 成本 Hq:X{)"
cost accounting 成本會計 I9_RlAd
cost of labour 勞工成本 G\2CR*
cost of production 生產成本 S9
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cost of manufacture 製造成本 Lo{
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cost of sales 銷貨成本 SJb&m-
cost price 成本價格 fI ?>+I5
credit 貸方 CkOz
credit note 收款通知單 0l )~i''
creditor 債權人 +"
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crossed check 橫線支票 vdivq^%=a
current account 往來活期賬戶 bnf'4PAt
current asset 流動資產 pjKWtY@=X
current liability 流動負債 *2pt%eav
current profit and loss 本期損益 PUT=C1,OFR
debit 借方 }~e8e
debt 債務 Lb:g4A"
debtor 債務人 #+Ir>GU
deed 契據 z+0I#kM"1
deferred assets 遞延資產 sJL&:!}V>
deferred liabilities 遞延負債 :~"CuB/
delivery 交貨 !;q&NHco
delivery expense 送貨費 h\fjBDU^
delivery order 出貨單 +~m46eI
demand draft 即期匯票 ?~BC#B\>o
demand note 即期票據 ry`Ho8N
demurrage charge 延期費 dk[!V1x4\
deposit 存款 4Tb
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deposit slip 存款單 2VmNZ{<
depreciation 折舊 'N (:@]4N
direct cost 直接成本 a!6{:8Zi0
direct labour 直接人工 7Wf/$vRab
director 董事 !JHL\M>A5
discount 折扣 <=zQ NBtx
discount on purchase 進貨折扣 =upeRY@u5
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