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。 \R\?`8Orz
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acceptance 承兌 LVP2jTz
account 賬戶 uxLT*,
accountant 會計員 QH7"' u6
accounting 會計 P|%uB'|H
accounting system 會計制度 ROsR;C0!
accounts payable 應付賬款 4+I @
accounts receivable 應收賬款 "H\1Z,P<m
accumulated profits 累積利益 K%iWUl;
adjusting entry ?#123;整記錄 uj;tmK>;
adjustment ?#123;整 0}H7Xdkp
administration expense 管理費用 |mvY=t
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advances 預付 EIQ`?8KSR
advertising expense 廣告費
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agency 代理 Vi1l^ Za
agent 代理人 a8nqzuI
agreement 契約 W cOyOv
allotments 分配數 m' HAt~
allowance 津貼 %n?_G|
amalgamation 合併 uIh68UM
amortization 攤銷 *WMI<w~_
amortized cost 應攤成本 cH>@ZFTF
annuities 年金 =`<9N%
applied cost 已分配成本 v
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applied expense 已分配費用 m-?hHdO
applied manufacturing expense 己分配製造費用 r c
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apportioned charge 攤派費用 -J &y]'
appreciation 漲價 %[S-"k
article of association 公司章程 / vgEDw
assessment 課稅 28 Q\{Z.
assets 資產 zu/
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attorney fee 律師費 =)b!M^=X-a
audit 審計 %Yw?!GvL[
auditor 審計員 Q rBb!.r
average 平均數 R?62gH
average cost 平均成本
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bad debt 壞賬 Rp^fY_
balance 餘額 ^5E:hW[*
balance sheet 資產負債表 JsP<etX
bank account 銀行賬戶 <=nOyT9
bank balance 銀行結存 s#cb wDT
bank charge 銀行手續費 g79zzi-
bank deposit 銀行存款 L0\~K~q
bank discount 銀行貼現 B<$(Nb5<
bank draft 銀行匯票 t]g
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bank loan 銀行借款 mY=Q#nG
bank overdraft 銀行透支 LO;7NK
bankers acceptance 銀行承兌 7m$EZTw?
bankruptcy 破產 Uc%kyTBm1
bearer 持票人 ,tTq25~H\
beneficiary 受益人
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bequest 遺產 -kk0zg
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bill 票據 ^V}c8 P|
bill of exchange 匯票 H|)F-aL[
bill of lading 提單 L}=DC =E
bills discounted 貼現票據 O\J{4EB@.
bills payable 應付票據 F,8 ?du]
bills receivable 應收票據 eC{St0
board of directors 董事會 6%^A6
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bonds 債券 <EKTFHJ!
bonus 紅利 b9 ;w3Ba
book value 賬面價值 CSwPL>tUV
bookkeeper 簿記員 {nPiIPH
bookkeeping 簿記 1K#%mV_
branch office general ledger 支店往來賬戶 8|L;y[v
broker 經紀人 Y{d-k1?s5
brought down 接前 cY^'Cj
brought forward 接上頁 icK$W2<8mg
budget 預算 sTS/]"l
by-product 副產品 dL]wu!wE
by-product sales 副產品銷售 e_YTh^wU
capital 股本 j=dGNi)R
capital income 資本收益 O70#lvsM;
capital outlay 資本支出 -K (>uV!?
capital stock 股本 4#,,_\r
capital stock certificate 股票 kGmz1S}2
carried down 移後 hnimd~E52k
carried forward 移下頁 <2af&-EGs
cash 現金 ,!O]c8PcU
cash account 現金賬戶 o<gK"P
cash in bank 存銀行現金 \`0s %F:V}
cash on delivery 交貨收款 !bIE%cq
cash on hand 庫存現金 s:K'I7_#@
cash payment 現金支付 :b0|v`FU
cash purchase 現購 a>Wr2gPko
cash sale 現沽 <A(Bq'eQM
cashier 出?#123;員
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cashiers check 本票 l(9AwVoAR|
certificate of deposit 存款單折 sd9b9?qiu
certificate of indebtedness 借據 <naxpflom0
certified check 保付支票 %'uei4
certified public accountant 會計師 Jot7
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charges 費用 Y P,>vzW
charge for remittances 匯水手續費 }_BNi;H
charter 營業執照 '#C5m#v
chartered accountant 會計師 U.WXh(`%
chattles 動產
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check 支票 QHxo
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che stub 支票存根 Y2IMHNtH
closed account 己結清賬戶 d}y
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closing 結算 F9"Xu-g
closing entries 結賬紀錄 f/QwXO-U
closing stock 期末存貨 -'F27])
closing the book 結賬 <#wVQ\0C
columnar journal 多欄日記賬 "G^TA:O:=
combination 聯合 ~{GTL_w
commission 佣金 )HcLpoEi
commodity 商品 UxxX8N
common stock 普通股 FJ{/EloF
company 公司 ][KlEE>W2
compensation 賠償 Gr>CdB>~+
compound interest 複利 +cbF$,M4
consignee 承銷人 *+XiBho
consignment 寄銷 1?yj<^"
consignor 寄銷人 P4zwTEk`
consolidated balance sheet 合併資產負債表 (I`lv=R"j
consolidated profit and loss account 合併損益表 %LM6=nt
consolidation 合併 MsZx 0]
construction cost 營建成本 &Yo|Pj
construction revenue 營建收入
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contract 合同 UM`{V5NG#
control account 統制賬戶 !9{UBAh
copyright 版權 :+
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corporation 公司 Fv*QcB9K
cost 成本 u0]u"T&N!
cost accounting 成本會計 d"@ /{O^1
cost of labour 勞工成本 @q`T#vd
cost of production 生產成本 cU-A1W
cost of manufacture 製造成本 #.!#"8{0_
cost of sales 銷貨成本 'oK oF
cost price 成本價格 r{B28'f[
credit 貸方 9]{va"pe7
credit note 收款通知單 Z\]{{;%4b7
creditor 債權人 A*vuS Qt(
crossed check 橫線支票 l p(D@FT
current account 往來活期賬戶 xXc>YTK'
current asset 流動資產 &4+|{Zx0
current liability 流動負債 '9=b@SaAj
current profit and loss 本期損益 & Zn`2%
debit 借方
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debt 債務 Faa>bc~E
debtor 債務人 //;(KmU9
deed 契據 "GR*d{
deferred assets 遞延資產 LR{bNV[i
deferred liabilities 遞延負債
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delivery 交貨 VdGVEDwz
delivery expense 送貨費 ya{`gjIlW
delivery order 出貨單 @?3^Ks_
demand draft 即期匯票 j "'a5;Sy
demand note 即期票據 w@&z0ODJ
demurrage charge 延期費 x=IZ0@p
deposit 存款 kz1#"8Zd!
deposit slip 存款單 "\O7_od-
depreciation 折舊 Ov<c1y;f
direct cost 直接成本 G0|}s&$yL
direct labour 直接人工 _"Z?O)d*
director 董事
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discount 折扣 ErJ/h?+
discount on purchase 進貨折扣 j7MUA#6$
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