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。 H(]lqvO
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acceptance 承兌 )xP]rOT
account 賬戶 Yh:*.@
accountant 會計員 7 .+kcqX
accounting 會計 7%8,*T
accounting system 會計制度 QA.B.U7!
accounts payable 應付賬款 YjS|Ht->
accounts receivable 應收賬款 s.KJYP
accumulated profits 累積利益 Q=gVxS
adjusting entry ?#123;整記錄 +:It1`A~]
adjustment ?#123;整 %M9^QHyo@
administration expense 管理費用
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advances 預付 sXl7
advertising expense 廣告費 ms
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agency 代理 U*k$pp6\b~
agent 代理人 "SyyOD
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agreement 契約 xzMa[D4(
allotments 分配數 h&yaug,.
allowance 津貼 Ff& VBm
amalgamation 合併 fUb5KCZ
amortization 攤銷 Bi
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amortized cost 應攤成本 d2.eDEOsC
annuities 年金 ` M4;aN
applied cost 已分配成本 uzZ|w+3O
applied expense 已分配費用 fXIeCn
applied manufacturing expense 己分配製造費用 sj. eJX"z
apportioned charge 攤派費用 %<DRrKt
appreciation 漲價 K(6=)
article of association 公司章程 4_t
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assessment 課稅 X/i8$yqv
assets 資產 H7#RL1qM&
attorney fee 律師費 Ko''G5+
audit 審計 X^9_'T9
auditor 審計員 .1|'9@]lj4
average 平均數 RLulz|jC
average cost 平均成本 R) @k|
bad debt 壞賬 <`|}bt
balance 餘額 h{<^?=
balance sheet 資產負債表 M?$-u
bank account 銀行賬戶 c!Pi)
bank balance 銀行結存 S3qUzK
bank charge 銀行手續費 {%S1x{U}W-
bank deposit 銀行存款 rIge6A>I
bank discount 銀行貼現 ,=o q)Fm]
bank draft 銀行匯票 ,fET.s^|U
bank loan 銀行借款 1oX"}YY1
bank overdraft 銀行透支 j*QY_Ny*
bankers acceptance 銀行承兌 |[o2S9 0
bankruptcy 破產 [mWo&Ph[-
bearer 持票人 *GRhZ~U
beneficiary 受益人 Jz%&-e3
bequest 遺產 e|MyA?`
bill 票據 s|,gn 5
bill of exchange 匯票 %$]u6GKabi
bill of lading 提單 gdCU1D\
bills discounted 貼現票據 y62;&{?m
bills payable 應付票據 LDPo}ogs
bills receivable 應收票據 M"p $9t
board of directors 董事會 R>gj"nB
bonds 債券 'd6hQ4Vw4
bonus 紅利 o"n^zG
book value 賬面價值 Qr0JJoHT
bookkeeper 簿記員 e@8I%%V,
bookkeeping 簿記 IyP\7WZ
branch office general ledger 支店往來賬戶 ZQ20IY|,
broker 經紀人 5
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brought down 接前 31b-r[B{%
brought forward 接上頁 ' R=o,=
budget 預算 HHEFX9u
by-product 副產品 4,<~t>M1
by-product sales 副產品銷售 /;.M$}Z>`
capital 股本 Vs07d,@w>
capital income 資本收益 e2B~j3-?z
capital outlay 資本支出 z>y,}#D?C
capital stock 股本 89 fT?tT
capital stock certificate 股票 MQG$J!N
carried down 移後 5@Py`
carried forward 移下頁 *VRFs=
cash 現金
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cash account 現金賬戶 rSEJ2%iF*
cash in bank 存銀行現金 bJBx~
cash on delivery 交貨收款 mLq?-&F
cash on hand 庫存現金 `kj7I{'l%9
cash payment 現金支付 1.>sG2*P
cash purchase 現購 )YnB6@=nyk
cash sale 現沽 1^Caz-
cashier 出?#123;員 7Q[P
cashiers check 本票 n.A[Z
certificate of deposit 存款單折 0q`'65 lx
certificate of indebtedness 借據 ORHC bw9
certified check 保付支票 qx!IlO
certified public accountant 會計師 E&K8hY%5
charges 費用 <M\Z}2 d
charge for remittances 匯水手續費 Hss{Sb(
charter 營業執照 ;TW@{re
chartered accountant 會計師 +ZZiZ&y
chattles 動產 sPZa|AKHb
check 支票
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che stub 支票存根 =3J~Fk
closed account 己結清賬戶 ,5L&$Q6
closing 結算 `b% /.%]$
closing entries 結賬紀錄 |Xu7cCh$me
closing stock 期末存貨 {'}Ofj
closing the book 結賬 -#Wc@\;
columnar journal 多欄日記賬 <B``/EX^
combination 聯合 ~;`i&s
commission 佣金 ix$+NM<n
commodity 商品 RyM2CQg[
common stock 普通股 c2F`S1Nu<
company 公司 49kY]z|"w
compensation 賠償 gXfAz,
compound interest 複利 74[}AA
consignee 承銷人 Y5n pz^i
consignment 寄銷 'Klz`)F
consignor 寄銷人 9g*~X;`2
consolidated balance sheet 合併資產負債表 XSD7~X/:
consolidated profit and loss account 合併損益表 hB^"GYZ
consolidation 合併 )8N/t6Q
construction cost 營建成本 RdY #B;
construction revenue 營建收入 )O+9v}2
contract 合同 *yX_dgC>[
control account 統制賬戶 K8RloDjk_A
copyright 版權 z1:au odI@
corporation 公司 %%3ugD5i!
cost 成本 uC}YKT>V7
cost accounting 成本會計 B}!n6j`
cost of labour 勞工成本 #/1Bam6
cost of production 生產成本 \Lc]6?,R
cost of manufacture 製造成本 N4}h_mh^'
cost of sales 銷貨成本 CRx:3u!:
cost price 成本價格 O;zW'*c+
credit 貸方 c,-< 4e
credit note 收款通知單 |0bSxPXn!
creditor 債權人 ]O \6.>H
crossed check 橫線支票 1ii.nt1u
current account 往來活期賬戶 {6AJ>}3
current asset 流動資產 "?il07+w%
current liability 流動負債 0GG;o[<
current profit and loss 本期損益 ?O3G
debit 借方 hFjW.~B
debt 債務 [AGm%o=)
debtor 債務人 FUOvH85f
deed 契據 f2Slsl;
deferred assets 遞延資產 .9E`x>C
deferred liabilities 遞延負債 O4
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delivery 交貨 WFdS#XfV
delivery expense 送貨費 md2kZ.5u
delivery order 出貨單 Gmc"3L
demand draft 即期匯票 eQeNlCG
demand note 即期票據 H_2hr[
demurrage charge 延期費 ,L^L uw'7
deposit 存款 S
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deposit slip 存款單 .Q#E
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depreciation 折舊 [Q*kom :
direct cost 直接成本 !XicX9n
direct labour 直接人工 E }yxF.
director 董事 Rza\n8
discount 折扣 ~Ch`A@=5
discount on purchase 進貨折扣 h '}5"m
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