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。 Vp.($
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acceptance 承兌 k`F$aQV9`
account 賬戶 S>Z V8
accountant 會計員 7q<I7Wt
accounting 會計 (A}##h
accounting system 會計制度 OQ;DqV
accounts payable 應付賬款 \H!ECTI
accounts receivable 應收賬款
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accumulated profits 累積利益 Qv,8tdx
adjusting entry ?#123;整記錄 !
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adjustment ?#123;整 )cbe4
administration expense 管理費用 ==F[5]?
advances 預付 ++W_4 B!
advertising expense 廣告費 :[3{-.c
agency 代理 =toqEm~
agent 代理人 )@DH&
agreement 契約 AkrUb$ }
allotments 分配數 g>_lU
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allowance 津貼 6.kX~$K
amalgamation 合併 9[N+x2q
amortization 攤銷 4&~ft
amortized cost 應攤成本 7hqa|
annuities 年金 Jtnuo]{R
applied cost 已分配成本 \Lv
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applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 2-Y%W(bEzs
apportioned charge 攤派費用 WBFG_])
appreciation 漲價 rR@ t5
article of association 公司章程 I2hX;pk,
assessment 課稅 6q RZ#MC
assets 資產 8zS't2
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attorney fee 律師費 Yv\.QrxPm
audit 審計 e; 5n.+m
auditor 審計員 ?dP3tLR
average 平均數 WHk/Rg%<
average cost 平均成本 ]1>U@oK
bad debt 壞賬 *G7$wW:?
balance 餘額 /-Y*V*E
balance sheet 資產負債表 dVmI.A'nbp
bank account 銀行賬戶 L
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bank balance 銀行結存 ER~m
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bank charge 銀行手續費 B<i)je!
bank deposit 銀行存款
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bank discount 銀行貼現 d?C8rkV'
bank draft 銀行匯票 Adp:O"-H1o
bank loan 銀行借款 !Sx}~XB<
bank overdraft 銀行透支 Gnop
bankers acceptance 銀行承兌 Y
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bankruptcy 破產 ] S<y,d-
bearer 持票人 +VE }c
beneficiary 受益人 n&Bolt(tO
bequest 遺產 Wu(6FQ`H
bill 票據 ) E.KB6
bill of exchange 匯票 rC
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bill of lading 提單 p8o
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bills discounted 貼現票據
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bills payable 應付票據 9`yG[OA
bills receivable 應收票據 &@u;xc| v
board of directors 董事會 [0U!Y/?6lA
bonds 債券 M/C7<?&
bonus 紅利 i$gm/ZO
book value 賬面價值 -bJht
bookkeeper 簿記員 xjB2?:/2
bookkeeping 簿記 Oaf!\z}
branch office general ledger 支店往來賬戶 :SUPGaUJ"
broker 經紀人 ac%%*HN,
brought down 接前 6Ko[[?Lf[
brought forward 接上頁 -fIX6
budget 預算 6AV@O
by-product 副產品 %m$T
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by-product sales 副產品銷售 =Bo (*%
capital 股本 Mk9'
capital income 資本收益 Y+75}]B
capital outlay 資本支出 -L>xVF-|:1
capital stock 股本 12BTZ
capital stock certificate 股票 n=!]!'h\:
carried down 移後 sJo]$/?F
carried forward 移下頁 RO"c+|Py
cash 現金 5RCQ<1
cash account 現金賬戶 :c3}J<Z
cash in bank 存銀行現金 [<`K%1GQ
cash on delivery 交貨收款 Fw? ;Y%
cash on hand 庫存現金 :fz&)e9
cash payment 現金支付 ykcW>h
cash purchase 現購 vJ9Uw
cash sale 現沽 tn!z^W
cashier 出?#123;員 @9~a3k|
cashiers check 本票 L1ZhH3}X
certificate of deposit 存款單折 ovJ#2_
certificate of indebtedness 借據 |:Gz9u +
certified check 保付支票 rKEi1b
certified public accountant 會計師 b)RU+9x &
charges 費用 aZEi|\VU
charge for remittances 匯水手續費 m?bd
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charter 營業執照 x
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chartered accountant 會計師 2 Pn
chattles 動產 +M-x*;.
check 支票 |;3Ru vX?+
che stub 支票存根 !i=LQUi.
closed account 己結清賬戶 spter35b[
closing 結算 Q`k=VSUk
closing entries 結賬紀錄 COPH)Bdq.
closing stock 期末存貨 I@IZ1
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closing the book 結賬 [mX/]31
columnar journal 多欄日記賬 .v;$sst5y
combination 聯合 ))f%3_H
commission 佣金 F0h`>{1%
commodity 商品 LdxrS5
common stock 普通股 A_3V1<
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company 公司 U5Say3r
compensation 賠償 dU%Q=r8R
compound interest 複利 ??eSGQ|
consignee 承銷人 pJ35M
consignment 寄銷 G?$|aQ0j
consignor 寄銷人 &5>R>rnB
consolidated balance sheet 合併資產負債表 _Kdqa%L
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consolidated profit and loss account 合併損益表 l",JN.w
consolidation 合併 *y
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construction cost 營建成本 'L|& qy@
construction revenue 營建收入 K P{|xQ>
contract 合同 Pqiw[ +a$
control account 統制賬戶 L-z37kG^
copyright 版權 OI0#@_L&
corporation 公司 Y"~Tf{8
cost 成本
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cost accounting 成本會計 d,kh6'g2@
cost of labour 勞工成本 e~]3/ 0
cost of production 生產成本 LV|ZZ.d h
cost of manufacture 製造成本 :xOne<@
cost of sales 銷貨成本 QHOA__?
cost price 成本價格 ^<X+t&!z
credit 貸方 K%AbM#o<
credit note 收款通知單 YjaEKM8*
creditor 債權人 ?/ xk
crossed check 橫線支票 r}kQ<SRx
current account 往來活期賬戶 S+(TRIjk
current asset 流動資產 ZC}'! $r7
current liability 流動負債 Y_m/? [:
current profit and loss 本期損益 '&/ 35d9|*
debit 借方 A[lbBR
debt 債務 ct,
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debtor 債務人 ~ [L4,q
deed 契據 Bk,:a,
deferred assets 遞延資產 0/{$5gy&
deferred liabilities 遞延負債 (gN[<QL
delivery 交貨 2R9AYI
delivery expense 送貨費 Gx Z'" x
delivery order 出貨單 x'IVP[xh`A
demand draft 即期匯票 XaT9`L<
demand note 即期票據 mS?.xu
demurrage charge 延期費 Hy4c{Ij
deposit 存款 e$HN/O
deposit slip 存款單 fik*-$V`
depreciation 折舊 v4M1
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direct cost 直接成本 k?r-%oJ7
direct labour 直接人工 A+3, y<j\
director 董事 ZlaU+Y(_[
discount 折扣 anDwv
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discount on purchase 進貨折扣 %`*`HU#X
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