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。 vX+.e1m
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acceptance 承兌 D`VFf\7
account 賬戶 j0FW8!!-g
accountant 會計員 0z`/Hn
accounting 會計 e1unzpWN
accounting system 會計制度 +I52EXo
accounts payable 應付賬款 :y#T9R9
accounts receivable 應收賬款 \jyjQ,v)
accumulated profits 累積利益 QU/fT_ORw
adjusting entry ?#123;整記錄 *Y%Jl
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adjustment ?#123;整 2n|CD|V$ux
administration expense 管理費用 \i
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advances 預付 =g~W%})
advertising expense 廣告費 sTkkM9
agency 代理 kUa)smh
agent 代理人 9t K>gwb
agreement 契約 / p)F>WR
allotments 分配數 *N F$1
allowance 津貼 :.uk$j
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amalgamation 合併 #cU^U#;= r
amortization 攤銷 ffE#
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amortized cost 應攤成本 ]^K;goQv
annuities 年金 ~Ky4+\6o>
applied cost 已分配成本 q[d)e6
applied expense 已分配費用 +xp]:h|
applied manufacturing expense 己分配製造費用 [i7YVwG4
apportioned charge 攤派費用 SEM8`lnu
appreciation 漲價 lb~E0U`\E`
article of association 公司章程
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assessment 課稅 $^_|j1z#i
assets 資產 bik*ZC?E
attorney fee 律師費 7I}P*%(f
audit 審計 %8mm Hh
auditor 審計員 g97]Y1g
average 平均數 SfB8!V|;
average cost 平均成本 zO~9zlik
bad debt 壞賬 *Zbuq8>
balance 餘額 t-7og;^8k
balance sheet 資產負債表 ^jD1vUL 2:
bank account 銀行賬戶 DlTR|(AL
bank balance 銀行結存 3fr ^ T
bank charge 銀行手續費 =
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bank deposit 銀行存款 4(cJ^]wb ^
bank discount 銀行貼現 8=;k"
bank draft 銀行匯票 Br5o7(AE
bank loan 銀行借款 w%a8XnW]1
bank overdraft 銀行透支 ^Q.,\TL01
bankers acceptance 銀行承兌 o3N] `xD'
bankruptcy 破產 p
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bearer 持票人 qOy=O
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beneficiary 受益人 SVWIEH0?
bequest 遺產 x,8<tSW)Z
bill 票據 |<
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bill of exchange 匯票 Ug%_@t/?
bill of lading 提單 g(hOg~S\E
bills discounted 貼現票據 H !)=y
bills payable 應付票據 ~i0R^qfr
bills receivable 應收票據 h7yqk4'Lq
board of directors 董事會 Bh]!WMAw.
bonds 債券 aFj.i8+
bonus 紅利 6'C2SihYp
book value 賬面價值 }< 5F
bookkeeper 簿記員 3x@<Z68S
bookkeeping 簿記 w?y6
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branch office general ledger 支店往來賬戶 q]% T:A=
broker 經紀人 TNwKda+
brought down 接前 Ykqyk')wm
brought forward 接上頁 -db75=
budget 預算 Di5(9]o2
by-product 副產品 $V>yXhTh
by-product sales 副產品銷售 Y&.UIosWb
capital 股本 {~Tg7<\L
capital income 資本收益 {+.r5py
capital outlay 資本支出 )?aaBaN$
capital stock 股本 %O[N}_XHEh
capital stock certificate 股票 _5Bcwa/
carried down 移後 ~I=Y{iM
carried forward 移下頁 '0RwO[A#1
cash 現金 (bp9Pj
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cash account 現金賬戶 ,&^3Z
cash in bank 存銀行現金 TbvtqM 0
cash on delivery 交貨收款 3gZ8.8q3
cash on hand 庫存現金 -yAQ
cash payment 現金支付 ,e722w
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cash purchase 現購 GW^,g@%C
cash sale 現沽 !CTxVLl"F
cashier 出?#123;員 ]0V}D,V($
cashiers check 本票 |N /G'>TS
certificate of deposit 存款單折 c=O,;lWFqm
certificate of indebtedness 借據 Me5{_n
certified check 保付支票 *fMpZ+;[m
certified public accountant 會計師 dl-l"9~;
charges 費用 .="bzgC3A
charge for remittances 匯水手續費 &53]sFZ
charter 營業執照 <O<LYN+(
chartered accountant 會計師 LNYKm~cN
chattles 動產 NpP'
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check 支票 Jju#iwb
che stub 支票存根 ~uWOdm-"[
closed account 己結清賬戶 dihjpI_
closing 結算 K5>p89mZ
closing entries 結賬紀錄 ?%tMohL
closing stock 期末存貨 M~e0lg8
closing the book 結賬 #6v27:XK
columnar journal 多欄日記賬 b}^S.;vNj
combination 聯合 sic"pn],U
commission 佣金 gV;H6"
commodity 商品 1Na@|yY
common stock 普通股 1/+C5Bp*
company 公司 LkruL_E>
compensation 賠償 /*FH:T<V
compound interest 複利 Bq\F?zk<
consignee 承銷人 zE T^T5>:
consignment 寄銷 N
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consignor 寄銷人 S{t +>/
consolidated balance sheet 合併資產負債表 _9 .(a
consolidated profit and loss account 合併損益表 'NjzgZ~]P
consolidation 合併 `3H4Ajzcc
construction cost 營建成本 Dr&('RZ4
construction revenue 營建收入 ^FmU_Q0
contract 合同 O|IG_RL]
control account 統制賬戶 $,=6[T!z+e
copyright 版權 QfM zF
corporation 公司 ?lGG|9J\
cost 成本 (t
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cost accounting 成本會計 RcG0 8p.)
cost of labour 勞工成本 rEhX/(n#
cost of production 生產成本 }0#U;_;D
cost of manufacture 製造成本 Y`7~Am/r;&
cost of sales 銷貨成本 i$G;f^Z!Y
cost price 成本價格 Ei}/iBG@
credit 貸方 Mv544>:
credit note 收款通知單 _/8FRkx
creditor 債權人 c .3ZXqpI;
crossed check 橫線支票 ZX!r1*c
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current account 往來活期賬戶 z?/1Kj}xG
current asset 流動資產 RpWTpT1
current liability 流動負債 y.5/?{GL
current profit and loss 本期損益 ptatzp]c#
debit 借方 uzmk6G
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debt 債務 El_wdbbT
debtor 債務人 OMhef,,H
deed 契據 =L%DX#8
deferred assets 遞延資產 4a0:2 kIKa
deferred liabilities 遞延負債 w\54j)rb
delivery 交貨 ;{i'#rn{
delivery expense 送貨費 ~\ ,w {
delivery order 出貨單 WARb"8Kg
demand draft 即期匯票 C*U'~qRK
demand note 即期票據 v(*C
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demurrage charge 延期費 Y$N)^=7
deposit 存款 L
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deposit slip 存款單 >_rha~
depreciation 折舊 )vmA^nU>
direct cost 直接成本 ]2#
direct labour 直接人工 S)QAXjH
director 董事 S6}@I ,Q
discount 折扣 =U8a ?0
discount on purchase 進貨折扣 ~$'\L
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