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。 <X
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acceptance 承兌 `Vi:r9|P
account 賬戶 bSghf"aN
accountant 會計員 -!cAr
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accounting 會計 ,f+5x]F?m
accounting system 會計制度 9F](%/
accounts payable 應付賬款 k
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accounts receivable 應收賬款 pQ Y>
accumulated profits 累積利益 d"UW38K{
adjusting entry ?#123;整記錄 FudD
adjustment ?#123;整 +CT$/k
administration expense 管理費用 JY+[
advances 預付 (<X dj^v
advertising expense 廣告費
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agency 代理 z)>{O3
agent 代理人 @RIEO%S
agreement 契約 YMTA`T(+
allotments 分配數 yp^* TD/J
allowance 津貼 !f-o,RJ
amalgamation 合併
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amortization 攤銷 q4iD59yd)S
amortized cost 應攤成本 QP%Fz#u`
annuities 年金 )X;cS}
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applied cost 已分配成本 B?yt%f1
applied expense 已分配費用 rb'Gve W[
applied manufacturing expense 己分配製造費用 B7MW"
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apportioned charge 攤派費用 *h:EE6|
appreciation 漲價 _%vqBr*
article of association 公司章程 p8d n-4
assessment 課稅 f](uc(8Z
assets 資產 nln6:^w
attorney fee 律師費 i q:Q$z&
audit 審計 Sp,Q,Q4
auditor 審計員 !u}3H|6~
average 平均數 vqOLSE"t*O
average cost 平均成本 FT>~ES]cQd
bad debt 壞賬 PX2k,%
balance 餘額 MK"
balance sheet 資產負債表 o}+Uy
bank account 銀行賬戶 ('q vYQ
bank balance 銀行結存 uO(guA,C
bank charge 銀行手續費 BQ&q<6Tk
bank deposit 銀行存款 =awO63j>
bank discount 銀行貼現 !muYn-4M
bank draft 銀行匯票 kO_XyC4(
bank loan 銀行借款 (mIJI,[xn
bank overdraft 銀行透支 .Pes{uHg
bankers acceptance 銀行承兌 d5"EvT
bankruptcy 破產 F
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bearer 持票人 ?s)sPM?
beneficiary 受益人 pEj^x[b`^
bequest 遺產 S<!_
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bill 票據 !5%5]9'n@*
bill of exchange 匯票 Gj19KQ1G
bill of lading 提單 /cC6qhkp%
bills discounted 貼現票據 E97+GJ3
bills payable 應付票據 p_qm}zp
bills receivable 應收票據 Z#6~N/b
board of directors 董事會 r`R~{;oT
bonds 債券 _*ouo<x
bonus 紅利 8J3@VD.
book value 賬面價值 )YMlFzYr
bookkeeper 簿記員 w;@25=
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bookkeeping 簿記 MJKl]&
branch office general ledger 支店往來賬戶 %y\eBfW,/
broker 經紀人 )ko{S[
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brought down 接前 ^]qV8
brought forward 接上頁 k5t^s
budget 預算 mH*@d"
by-product 副產品 3V
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by-product sales 副產品銷售 P%@rH@^Y
capital 股本 [AX"ne#M*
capital income 資本收益 afF+*\xXN
capital outlay 資本支出 gO:Z6}3vM
capital stock 股本 Rw}2* 5#y
capital stock certificate 股票 c Z6p^
carried down 移後 Sm$j:xw<
carried forward 移下頁 D<bU~Gd,P
cash 現金 c@9Z&2)
cash account 現金賬戶 3Wb2p'V7$?
cash in bank 存銀行現金 qE`:b0FT
cash on delivery 交貨收款 _TOi
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cash on hand 庫存現金 5+bFy.UW
cash payment 現金支付 yMbcFDlBr
cash purchase 現購 P,/13tZ#3
cash sale 現沽 ";_K x={
cashier 出?#123;員 `Ixs7{&jU
cashiers check 本票 #5-A&
certificate of deposit 存款單折 +t>*l>[
certificate of indebtedness 借據 S@c\|
certified check 保付支票 i9;27tT~<
certified public accountant 會計師 dF{6>8D=5B
charges 費用 G&@-R{i
charge for remittances 匯水手續費 P#[IUXtT
charter 營業執照 AGEZ8(h
chartered accountant 會計師 (3ZvXpzvF
chattles 動產 y)p$_.YFF
check 支票 4\1wyN /}M
che stub 支票存根 R 5K-KSvW
closed account 己結清賬戶 K=tx5{V
closing 結算 oE!hF }O
closing entries 結賬紀錄 }2Cd1RnS
closing stock 期末存貨 .>kccLr:z
closing the book 結賬 3q
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columnar journal 多欄日記賬 8B *E+f0
combination 聯合 0):uF_t<
commission 佣金 r
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commodity 商品 _b0S
common stock 普通股 +MNSZLP]
company 公司 [_
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compensation 賠償 gHi~
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compound interest 複利 Iys6R?~
consignee 承銷人 YER:ICQ
consignment 寄銷 ~VqFZasV
consignor 寄銷人 NV8]#b
consolidated balance sheet 合併資產負債表 e{fZ}`=7y
consolidated profit and loss account 合併損益表 "u(S2'DW'(
consolidation 合併 y _'e yR@)
construction cost 營建成本 ezcS[r
construction revenue 營建收入 #D`S
contract 合同 r7Nu>[r5
control account 統制賬戶 "JzfL(yt
copyright 版權 0
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corporation 公司 E\R raPkQT
cost 成本 4ef*9|^x#
cost accounting 成本會計 u}Ei_
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cost of labour 勞工成本 u?q&K|
cost of production 生產成本 M8 iEVJ
cost of manufacture 製造成本 .-.q3ib
cost of sales 銷貨成本 $zC6(C(l
cost price 成本價格 A$7Eo`Of
credit 貸方
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credit note 收款通知單 @Pxw hlxa
creditor 債權人 gI)w^7Gi
crossed check 橫線支票 $Hp.{jw
current account 往來活期賬戶 ,'FD}yw4v
current asset 流動資產 f\h%; X
current liability 流動負債 MxY50^}(
current profit and loss 本期損益 X$Q2m{dR
debit 借方 H9%l?r5
debt 債務 rGTWcJ
debtor 債務人 cwu$TP A>
deed 契據 KU+( YF$1
deferred assets 遞延資產 @<vF]\Ce
deferred liabilities 遞延負債 + jp|Y?6Z
delivery 交貨 m9#}X_&x
delivery expense 送貨費 \HCOR, `T
delivery order 出貨單 `6rrXU6|
demand draft 即期匯票 "w*@R8v
demand note 即期票據 |.j^G2x
demurrage charge 延期費 $!a?i@
deposit 存款 'oC$6l'rQ
deposit slip 存款單 H \r `7
depreciation 折舊 @(i*-u3Tq
direct cost 直接成本 %z1{Kus
direct labour 直接人工 j: <t
director 董事 "YuZ fL`bb
discount 折扣 De;, =BSp
discount on purchase 進貨折扣 ZR1+
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