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。 JW2~
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acceptance 承兌 {x\lK;
account 賬戶 tPz!C&.=
accountant 會計員 gNaB^IY
accounting 會計 &57s//PrX
accounting system 會計制度 YsA.,
accounts payable 應付賬款 B(ZK\]
accounts receivable 應收賬款 mGC! 7^_D`
accumulated profits 累積利益 sIz*r Gz
adjusting entry ?#123;整記錄 Ch0t'
adjustment ?#123;整 RA3!k&8?#
administration expense 管理費用 LQ{z}Ay
advances 預付 SLjSNuOP
advertising expense 廣告費 P+gYLX8
agency 代理 mIYM+2p
agent 代理人 ,@Ae o9}
agreement 契約 ,1ceNF#oL
allotments 分配數 +2 x|j>
allowance 津貼 \wb0%>
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amalgamation 合併 3cB=9Y{<
amortization 攤銷 e"^n^_9
amortized cost 應攤成本 =LyRCrA
annuities 年金 F- l!i/
applied cost 已分配成本 gbr-C
applied expense 已分配費用 Jf3xK"in
applied manufacturing expense 己分配製造費用 _J Zl
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apportioned charge 攤派費用 9*CJWS;
appreciation 漲價 'FC#O%l
article of association 公司章程 \agT#tTJ
assessment 課稅 nS9 kwaO
assets 資產 Nu4PY@m]C
attorney fee 律師費 k3VRa|Y")
audit 審計 }WM!e"
auditor 審計員 <d]
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average 平均數 <F&53N&Zc
average cost 平均成本 0`~#H1TK
bad debt 壞賬 (>M@Ukam:
balance 餘額 "3e1 7dsY
balance sheet 資產負債表
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bank account 銀行賬戶 ~Blsj9a2
bank balance 銀行結存 D]*<J"/]d
bank charge 銀行手續費 hNUkaP
bank deposit 銀行存款 d45mKla(V
bank discount 銀行貼現 5169E*
bank draft 銀行匯票 DEN (pA\
bank loan 銀行借款 cM;,n X %/
bank overdraft 銀行透支 V:>ZSW4,^
bankers acceptance 銀行承兌 K;P<c,9X/
bankruptcy 破產 k35E,?T
bearer 持票人 x!;;;iS
beneficiary 受益人 BQF7S<O+
bequest 遺產 yd~}CF
bill 票據 Xb\de_8!
bill of exchange 匯票 ?a{es!
bill of lading 提單 |L%d^m
bills discounted 貼現票據 mj|TWDcj+
bills payable 應付票據 &A)u!l Ue
bills receivable 應收票據 Nny#}k
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board of directors 董事會 &!0%"4
bonds 債券 *sYvV,
bonus 紅利 U#' WP
book value 賬面價值 p8|u 0/;k
bookkeeper 簿記員 &p83X
bookkeeping 簿記 [;, Xp/
branch office general ledger 支店往來賬戶 Rw]lW;EN<
broker 經紀人 zTb,h
brought down 接前 W_Eur,/`
brought forward 接上頁 Q%.F Mf
budget 預算 &eY&6I
by-product 副產品 L/7YI\C2
by-product sales 副產品銷售 U "kD)\
capital 股本 DWmViuZmL
capital income 資本收益 ;^9
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capital outlay 資本支出 [z> Ya-uz7
capital stock 股本 <)9dTOdd
capital stock certificate 股票 {"n=t`E)3
carried down 移後 `2PvE4]%p
carried forward 移下頁 D!5{CQl
cash 現金 _n=,H
cash account 現金賬戶 j5~nLo2
cash in bank 存銀行現金 j@C
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cash on delivery 交貨收款 g#s hd~e
cash on hand 庫存現金 ZJ'Tb<fP
cash payment 現金支付 \+VQoB/
cash purchase 現購 Rr"D)|Y;C(
cash sale 現沽 ,; k`N`#'
cashier 出?#123;員 w3Z;&sFd
cashiers check 本票 tL}_kK_!
certificate of deposit 存款單折 {/}p
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certificate of indebtedness 借據 -H9WwFk
certified check 保付支票 Gf\u%S!%
certified public accountant 會計師 Pt[ b;}
charges 費用 D+('1E?
charge for remittances 匯水手續費 +p):
charter 營業執照 Fa-F`U@h(m
chartered accountant 會計師 EU4j'1!&g<
chattles 動產 =L9;8THY
check 支票 o*Kl`3=]
che stub 支票存根 Vk?US
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closed account 己結清賬戶 o7 1f<&1
closing 結算 tr-muhuK
closing entries 結賬紀錄 ~?<VT
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closing stock 期末存貨 -'~61=PD
closing the book 結賬 6):iu=/i/
columnar journal 多欄日記賬 Y7WU4He L
combination 聯合 VK3e(7b
commission 佣金 k.Q4oyei
commodity 商品 q:-1ul
common stock 普通股 ZP;WXB`
company 公司 J8#3?Lp
compensation 賠償 `VD7VX,rp*
compound interest 複利 +hUz/G+3
consignee 承銷人 YT\.${N
consignment 寄銷 uG{/yJeU
consignor 寄銷人 H0?Vq8I?
consolidated balance sheet 合併資產負債表 Q/ ^a(
consolidated profit and loss account 合併損益表 4)+L(KyB2
consolidation 合併 -cs$E2
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construction cost 營建成本 c'&\[b(m
construction revenue 營建收入 l$J2|\M6
contract 合同 {LoNp0i1a
control account 統制賬戶 '/
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copyright 版權 ,<O| Iis
corporation 公司 `PI?RU[g*
cost 成本 DhzmC
cost accounting 成本會計 r9!,cs
cost of labour 勞工成本 @D7/u88|
cost of production 生產成本 I.hy"y2&
cost of manufacture 製造成本 se`^g
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cost of sales 銷貨成本 f/3rcYR;y
cost price 成本價格 r
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credit 貸方 EJaGz\\
credit note 收款通知單 {RHa1wc
creditor 債權人 Ys+NIV#Q
crossed check 橫線支票 NkY7Hg0
current account 往來活期賬戶 }E&48$0h
current asset 流動資產 rkWiGiisM
current liability 流動負債 mWX{I2
current profit and loss 本期損益 $
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debit 借方 *(CV OY~
debt 債務 +5qY*$dn
debtor 債務人 bguTWI8bk
deed 契據 zx`(ojfu
deferred assets 遞延資產 WIYWql>*
deferred liabilities 遞延負債 ^+rI=c 0
delivery 交貨 N%fDgK
delivery expense 送貨費 !1[ZfTX^a
delivery order 出貨單 Tjj-8cg
demand draft 即期匯票 yL"UBe}v
demand note 即期票據 <(W:Q3?s
demurrage charge 延期費 eh}I?:(a?
deposit 存款 `
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deposit slip 存款單 Da&Brm
depreciation 折舊 VX]Ud\(
direct cost 直接成本 Zx
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direct labour 直接人工 ;>r
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director 董事 33OkYC%e
discount 折扣 ?eOw8Rom
discount on purchase 進貨折扣 W WN2
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