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。 $-|$4lr
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acceptance 承兌 BP l% SL
account 賬戶 Kv:Rvo
accountant 會計員 (`_fP.Ogb
accounting 會計 I;1)a4Xc4R
accounting system 會計制度 ir>S\VT4
accounts payable 應付賬款 l@1=./L?
accounts receivable 應收賬款 uL@%M8n
accumulated profits 累積利益 fFoZ!H
adjusting entry ?#123;整記錄 c10$5V&@
adjustment ?#123;整 @ULWVS#t2
administration expense 管理費用 dz>Jl},`k
advances 預付 j:>0XP
advertising expense 廣告費 ycwkF$7
agency 代理 ,KD?kSIf
agent 代理人 7
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agreement 契約 [c lwmx
allotments 分配數
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allowance 津貼 V1GkX=H},
amalgamation 合併 7lA_*t@y
amortization 攤銷 BX6kn/i
amortized cost 應攤成本 `S5::U6E
annuities 年金 wr=KAsH<
applied cost 已分配成本 wf1p/bpf
applied expense 已分配費用 ,Vo[mB
applied manufacturing expense 己分配製造費用 }N ).$
apportioned charge 攤派費用 {IvA 5^
appreciation 漲價 *9w-eK1{
article of association 公司章程 `u7^r^>A
assessment 課稅 C^5 V
assets 資產 1X`,7B@pz
attorney fee 律師費 $o;c:Kh$$
audit 審計 80T2EN:$
auditor 審計員 Ziub%C[oV
average 平均數 '?Q"[e
average cost 平均成本 :<k
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bad debt 壞賬 CWRB/WH:
balance 餘額 #d*gWwnx"
balance sheet 資產負債表 : vx<m_
bank account 銀行賬戶 /#&jF:h
bank balance 銀行結存 _uL[
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bank charge 銀行手續費 J .TK<!
bank deposit 銀行存款 5o>*a>27,A
bank discount 銀行貼現 w)RedJnf
bank draft 銀行匯票 dLF*
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bank loan 銀行借款 ='=4tj=z
bank overdraft 銀行透支 3&
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bankers acceptance 銀行承兌 12hD*,A5j
bankruptcy 破產 q8-hbWNm4
bearer 持票人 CY{!BV'
beneficiary 受益人 INp:;
bequest 遺產 ^,t@HN;gA
bill 票據 z$}9f*W}B
bill of exchange 匯票 c3ru4o*K
bill of lading 提單 )G?\{n-
bills discounted 貼現票據 *RVCz|0%w
bills payable 應付票據 K/*"U*9Kv
bills receivable 應收票據 GoAh{=s
board of directors 董事會 e57R6g)4
bonds 債券 N{&Lo}6F
bonus 紅利 SdYbT)y
book value 賬面價值 bJ1Nf|3~E
bookkeeper 簿記員 d!}oS<6
bookkeeping 簿記 %6rSLBw3
branch office general ledger 支店往來賬戶 @1gURx&2_
broker 經紀人 QT73=>^B
brought down 接前 TF5jTpGq
brought forward 接上頁 <?}pCX/O
budget 預算 D)DD 6
by-product 副產品 )"hd"
by-product sales 副產品銷售 ^Go,HiB
capital 股本 x3#:C=
capital income 資本收益 i=]R1yP
capital outlay 資本支出 3N+B|WrM
capital stock 股本 Hm!"%
capital stock certificate 股票 8 l)K3;q_
carried down 移後 WLwi
carried forward 移下頁 MMC$c=4"
cash 現金 $d])>4eQ
cash account 現金賬戶 i>[xN[U(
cash in bank 存銀行現金 5 }Ge
cash on delivery 交貨收款 |2n*Ds'
cash on hand 庫存現金 DR3om;Uk
cash payment 現金支付 Jr;w>8B),
cash purchase 現購 <Opw"yY&q]
cash sale 現沽 p
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cashier 出?#123;員 $gz8!
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cashiers check 本票 #a~BigZ[G
certificate of deposit 存款單折 ;<''oY
certificate of indebtedness 借據 m9MYd
certified check 保付支票 7][fciZN
certified public accountant 會計師 WQ.{Ag?1
charges 費用 m9sck:g#L1
charge for remittances 匯水手續費 fp\mBei
charter 營業執照 dmv0hof
chartered accountant 會計師 a73VDQr I
chattles 動產 ZsXw]Wa
check 支票 qxAh8RR;/
che stub 支票存根 dhxzW@'nIL
closed account 己結清賬戶 E'D16Rhp
closing 結算 ?u:mscb
closing entries 結賬紀錄 |Z2_W/
closing stock 期末存貨 &Ejhw
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closing the book 結賬 N%Y!{k5T7
columnar journal 多欄日記賬 `$FX%p
combination 聯合 zjcSn7iu
commission 佣金 vO~w~u5
commodity 商品 yHC[8
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common stock 普通股 +zk5du^gZ
company 公司 I3r")}P
compensation 賠償 lX2:8$?X
compound interest 複利 X(Mpg[,N"
consignee 承銷人 .>[l@x"
consignment 寄銷 yih|6sd$F
consignor 寄銷人 ~}d\sQF.
consolidated balance sheet 合併資產負債表 <oT1&C{
consolidated profit and loss account 合併損益表 tN4&#YK<
consolidation 合併 x\~ <8o
construction cost 營建成本 _K{-1ZYsi
construction revenue 營建收入 i M
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contract 合同 M=ag\1S&ZF
control account 統制賬戶 /U!B2%vq_
copyright 版權 2ib,33 Z
corporation 公司 XRQ1Uh6
cost 成本 pCo3%(
cost accounting 成本會計 J!6w9,T_
cost of labour 勞工成本
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cost of production 生產成本 6LCR ;~
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cost of manufacture 製造成本 4VeT]`C^h
cost of sales 銷貨成本 ;8K>]T)
cost price 成本價格 )p;t
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credit 貸方 )CE]s)6+2
credit note 收款通知單 jck(cc=R
creditor 債權人 FW;}S9u3
crossed check 橫線支票 :eD-'#@$u
current account 往來活期賬戶 L >"O[@
current asset 流動資產 I9aiAD0s
current liability 流動負債 4ME$Z>eN
current profit and loss 本期損益 kb"Fw:0
debit 借方 W-|CK&1
debt 債務 J@<f*
debtor 債務人 3kUb
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deed 契據 qLxcr/fK
deferred assets 遞延資產 we!w5./Xm
deferred liabilities 遞延負債 U=j`RQ 9,
delivery 交貨 hS &H*
delivery expense 送貨費 .mqMzV
delivery order 出貨單 D$H&^,?N
demand draft 即期匯票 5Rw2/J
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demand note 即期票據 1R
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demurrage charge 延期費 >d"\
deposit 存款 6(htpT%J
deposit slip 存款單 \8\TTkVSq
depreciation 折舊 CH!\uK22
direct cost 直接成本 e];IQ
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direct labour 直接人工 NRP)'E
director 董事 JgP%4)]LV
discount 折扣 /u90
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discount on purchase 進貨折扣 !blGc$kC
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