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。 ^3"~
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acceptance 承兌 _ p%=RIR
account 賬戶 KT$Za
accountant 會計員 4&%0%
accounting 會計 L/\s~*:M
accounting system 會計制度 @oE^(
accounts payable 應付賬款 (7Su{
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accounts receivable 應收賬款 3,`I\>No
accumulated profits 累積利益 g>`
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adjusting entry ?#123;整記錄 mq
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adjustment ?#123;整 )E9[=4+*C$
administration expense 管理費用 'u@,,FFz[K
advances 預付 }C-K0ba7
advertising expense 廣告費 x*>@knP<-
agency 代理 hOFC8 g
agent 代理人 {txW>rZX
agreement 契約 j.=&qYc0"
allotments 分配數 r@")MOGc
allowance 津貼 e}l F#$
amalgamation 合併 pmda9V4
amortization 攤銷 6z`l}<q
amortized cost 應攤成本 gOiZ8K!
annuities 年金 {A^ 3<=|
applied cost 已分配成本
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applied expense 已分配費用 [B~*88T
applied manufacturing expense 己分配製造費用 Wo)$*?
apportioned charge 攤派費用 T.bn~Z#f
appreciation 漲價 0zQ~'x
article of association 公司章程 X1 DE
assessment 課稅 X~UrAG}_
assets 資產 (\8IgQ{
attorney fee 律師費 Hk&op P9)
audit 審計 e= { ?d6
auditor 審計員 ~jz!jF~I
average 平均數 6roq 1=
average cost 平均成本 }%75Wety
bad debt 壞賬 &t)$5\r
balance 餘額 }H#C<:
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balance sheet 資產負債表 _oz1'}=
bank account 銀行賬戶 ~8JOPzK
bank balance 銀行結存 8*zORz
bank charge 銀行手續費 ?)NgODU
bank deposit 銀行存款 >c`r&W.t
bank discount 銀行貼現 z}BuR*WSY{
bank draft 銀行匯票 ,FIG5-e,}
bank loan 銀行借款 hMCf|
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bank overdraft 銀行透支
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bankers acceptance 銀行承兌 #,[z}fq
bankruptcy 破產 y^0
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bearer 持票人 /,d]`N!
beneficiary 受益人 c1tM(]&
bequest 遺產 J]W?
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bill 票據 ]hMs:$}
bill of exchange 匯票 h 8<s(WR
bill of lading 提單 SA{noM
bills discounted 貼現票據 FPb4VJ|xm
bills payable 應付票據 jXPf}{^
bills receivable 應收票據 D`'h8:\
board of directors 董事會 OYyF*F&S[
bonds 債券 *epK17i=
bonus 紅利 /9b+I/xY"
book value 賬面價值 ]qb>O:T
bookkeeper 簿記員 n\GN}?4
bookkeeping 簿記 `\beQ(g
branch office general ledger 支店往來賬戶 GvzaLEo
broker 經紀人 ~%eZQgqA*
brought down 接前
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brought forward 接上頁 GX+Gqj.
budget 預算 V=gu'~
by-product 副產品 _TwEym.V
by-product sales 副產品銷售 ?
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capital 股本 `#*`hH8
capital income 資本收益 QsX`IYk
capital outlay 資本支出 [jz@d\k$_
capital stock 股本 zYxA#TZL
capital stock certificate 股票 yi8AzUW
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carried down 移後 qXprD.; }
carried forward 移下頁 (fYYcpd,k
cash 現金 4`Cgz#v
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cash account 現金賬戶 FM=XoMP q
cash in bank 存銀行現金 TH"<6*f2L
cash on delivery 交貨收款 lSfPOx;*
cash on hand 庫存現金 ),>whCtsI
cash payment 現金支付 }#q0K
cash purchase 現購 !5qV}5
cash sale 現沽 ]`q]\EH
cashier 出?#123;員 mGpBj9jr1
cashiers check 本票 mg< v9#
certificate of deposit 存款單折 ,Yn$X
certificate of indebtedness 借據 C1#f/o ->
certified check 保付支票 a51}~V1
certified public accountant 會計師 Z,-J
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charges 費用 #Vhr1;j
charge for remittances 匯水手續費 $azK M,<q
charter 營業執照 bzaweAH
chartered accountant 會計師 QFB2,k6jN
chattles 動產 >}bkX
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check 支票 0h
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che stub 支票存根 l\"CHwN?Y
closed account 己結清賬戶 bw)E;1zo
closing 結算 D;h JK-Y
closing entries 結賬紀錄 _H@8qR
closing stock 期末存貨 r]'[qaP
closing the book 結賬 RA!8AS?
columnar journal 多欄日記賬 x6Tpt^N}
combination 聯合 l*Q OM
commission 佣金 [s+FX5' K
commodity 商品 J vl-=~
common stock 普通股 M96Nt&P`
company 公司 24po}nrO
compensation 賠償 T2A74>Nw
compound interest 複利
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consignee 承銷人 j*FpQiBoT
consignment 寄銷 pJ
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consignor 寄銷人 T-\q3X|y
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consolidated balance sheet 合併資產負債表 vl!o^_70(
consolidated profit and loss account 合併損益表 6o^O%:0g
consolidation 合併 QO>)ug+
construction cost 營建成本 ?y@;=x!'
construction revenue 營建收入 u`XZtF<vf
contract 合同 p
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control account 統制賬戶 [U$`nnp
copyright 版權 =I9hGj6
corporation 公司 a
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cost 成本 ('`mPD,
cost accounting 成本會計 K#N5S]2yb
cost of labour 勞工成本 S/yBr
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cost of production 生產成本 Y3ypca&P9
cost of manufacture 製造成本 Va4AE)[/*
cost of sales 銷貨成本 DG=_E\"#
cost price 成本價格 vos-[$
credit 貸方 a~k*Gd(
credit note 收款通知單 6J965eM'[
creditor 債權人 +3pfBE|
crossed check 橫線支票 w[uwhd
current account 往來活期賬戶 )"Wy/P
current asset 流動資產 Wt=%.Y(x
current liability 流動負債 -5\.\L3y)
current profit and loss 本期損益 BPy pA$
debit 借方 qvs[Gkaa@
debt 債務 zR%)@wh
debtor 債務人 ?U,Xy xN
deed 契據 ^fU,9
deferred assets 遞延資產 pW&8 =Ew
deferred liabilities 遞延負債 L(/wsw~y*
delivery 交貨 $wcV~'f
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delivery expense 送貨費 G[ q<P
delivery order 出貨單 HmV JkkksJ
demand draft 即期匯票 Ut(BQM>U+$
demand note 即期票據 Zf?jnDA
demurrage charge 延期費 O_D;_v6Ii+
deposit 存款 <2\QY
deposit slip 存款單 gT|&tTS1@
depreciation 折舊 o6X<FE#8
direct cost 直接成本 g:>dF#
direct labour 直接人工 >SS97 9
director 董事 'fIG$tr9X
discount 折扣 i;#AW($+a
discount on purchase 進貨折扣 VKr
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