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。 Aa9l-:R
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acceptance 承兌 L"YQji!
account 賬戶 cUug}/!I
accountant 會計員 tXzuP_0
accounting 會計 1jx?zvE,
accounting system 會計制度 gX!K%qJBg
accounts payable 應付賬款 Ue9d0#9
accounts receivable 應收賬款 )P7oL.)
accumulated profits 累積利益 EZWWvL
adjusting entry ?#123;整記錄 S8v,'Cc
adjustment ?#123;整 D Z~036
administration expense 管理費用 s3Bo'hGxG
advances 預付 3x(Y+
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advertising expense 廣告費 |$tF{\
agency 代理 JXuks`:Q
agent 代理人 6U
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agreement 契約 v1$}[&/
allotments 分配數 XyB_8(/E
allowance 津貼 Ks3YrKk;p
amalgamation 合併 :2
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amortization 攤銷 xRZ K&vkKE
amortized cost 應攤成本 W DnNVE
annuities 年金 T pCXe\W
applied cost 已分配成本 [?6+ r
applied expense 已分配費用 #pWy%U
applied manufacturing expense 己分配製造費用 klmbbLce
apportioned charge 攤派費用 fhk(<KZvJ
appreciation 漲價 `_D A!
article of association 公司章程 K
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assessment 課稅 ke6,&s%{j
assets 資產 *r4FOA%P
attorney fee 律師費 iJZvVs',
audit 審計 FS7D
auditor 審計員 D{7sfkcJ
average 平均數 DFwiBB6
average cost 平均成本 k'v+/6
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bad debt 壞賬 An]Vx<PD
balance 餘額 .mnkV -m
balance sheet 資產負債表 2n"-~'3\
bank account 銀行賬戶 nF-l4 =
bank balance 銀行結存 P/S ,dhs(
bank charge 銀行手續費 ?5G;=#
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bank deposit 銀行存款 Zki
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bank discount 銀行貼現 Yi-,Pb?
bank draft 銀行匯票 ,jnaa (n
bank loan 銀行借款 p*jH5h cy
bank overdraft 銀行透支 2(Xu?W 7d
bankers acceptance 銀行承兌 asW
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bankruptcy 破產 U4"&T,'lTL
bearer 持票人
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beneficiary 受益人 iqF|IVPoi
bequest 遺產 Yl
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bill 票據 1q
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bill of exchange 匯票 Vf(..8
bill of lading 提單 ZXj*Vu$_4
bills discounted 貼現票據 4Qi-zNNB
bills payable 應付票據 vqF=kB"P
bills receivable 應收票據 p;%5 o0{1
board of directors 董事會 RP^L.X(7^
bonds 債券 pgUjje>#
bonus 紅利 _Kli~$c& M
book value 賬面價值 B<|Vm.D
bookkeeper 簿記員 xxgdp. (
bookkeeping 簿記 A(XX2f!i
branch office general ledger 支店往來賬戶 e6y!,My<
broker 經紀人 >kuu\
brought down 接前 7OPRf9+o
brought forward 接上頁 .5~3D97X&
budget 預算 (s+}l?
by-product 副產品
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by-product sales 副產品銷售 c?Zi/7
capital 股本 "-HWw?rx/
capital income 資本收益 6 G,cc
capital outlay 資本支出 H ~<.2b
capital stock 股本 t ,
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capital stock certificate 股票 &`'@}o>2
carried down 移後
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carried forward 移下頁 Yi`DRkp]3
cash 現金 dM -<aq
cash account 現金賬戶 (76tYt~I=
cash in bank 存銀行現金 ;wHyX)&X$
cash on delivery 交貨收款 a!j{A?7Kw.
cash on hand 庫存現金 r.]IGE|
cash payment 現金支付 M^n^wz
cash purchase 現購 Lq#!}QcW=
cash sale 現沽 y
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cashier 出?#123;員 xjYH[PgfX
cashiers check 本票 M>*xbBl
certificate of deposit 存款單折 ]<;y_
certificate of indebtedness 借據 +}g6X6m
certified check 保付支票 /mn'9=ks
certified public accountant 會計師 #A~7rH%hi
charges 費用 (F#2z\$;
charge for remittances 匯水手續費 ayg^js2,
charter 營業執照
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chartered accountant 會計師 H:q;IYE+a
chattles 動產 U*BI/wZ
check 支票 Q ~eh_>"
che stub 支票存根 ]~pM;6Pu0
closed account 己結清賬戶 b-J6{=k^
closing 結算 }'p*C$
closing entries 結賬紀錄 wEl/s P
closing stock 期末存貨 ~'Korxa
closing the book 結賬 y=}o|/5"
columnar journal 多欄日記賬 8%Ak
combination 聯合 0.~s>xXp
commission 佣金 ,H/BW`rL]#
commodity 商品 +WCV"m
common stock 普通股 ~kI$8oAry
company 公司 U_wIx
compensation 賠償 S;u2B_/
compound interest 複利 z|<?=c2P
consignee 承銷人 'qoaMJxN`
consignment 寄銷 `nd$6i^#W
consignor 寄銷人 &'m&'wDt:
consolidated balance sheet 合併資產負債表 Jn\>Sz(96
consolidated profit and loss account 合併損益表 \mFgjPz
consolidation 合併 cmp@Ow"c
construction cost 營建成本 A4)TJY
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construction revenue 營建收入 m*14n_m'
contract 合同 !3ji]q;uF
control account 統制賬戶
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copyright 版權 nKch:g
corporation 公司 AD7&-=p&w
cost 成本 ;(Z9.
cost accounting 成本會計 k P=~L=cK
cost of labour 勞工成本 Vo(bro4ZQi
cost of production 生產成本 w*7wSP
cost of manufacture 製造成本 ^= qL[S6/M
cost of sales 銷貨成本 [n$6T
cost price 成本價格 gS!zaD7Nr
credit 貸方 L}tP_ *
credit note 收款通知單 }n k[WW
creditor 債權人 =BO>Bi&&
crossed check 橫線支票 1 l-Y)
current account 往來活期賬戶 wd2z=^S~
current asset 流動資產 5C5OLAl v
current liability 流動負債 % 3<7HY]~
current profit and loss 本期損益 H6MG5f_
debit 借方 Hw,@oOh.
debt 債務 D1wONss
debtor 債務人 55zy]|F"
deed 契據 whQJWi=ck
deferred assets 遞延資產 :;w#l"e7<
deferred liabilities 遞延負債 8)YDUE%VH
delivery 交貨 /Uni6O)oc
delivery expense 送貨費 ro
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delivery order 出貨單 p<\7" SB=
demand draft 即期匯票 d_Z?i#r0l
demand note 即期票據 [`!%u3
demurrage charge 延期費 xC 4L`\
deposit 存款 Ed1y%mR>
deposit slip 存款單 3yLJWHO%W
depreciation 折舊 ~L"?C
direct cost 直接成本 !WTL:dk
direct labour 直接人工 wB"`lY
director 董事 yg82a7D
discount 折扣 sV]I]DR
discount on purchase 進貨折扣 m-<m[ 49
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