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。 u/cL[_Q
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acceptance 承兌 Ps.O.2Z5ZB
account 賬戶 /U6G?3b
accountant 會計員 _pKW($\
accounting 會計 yIbz\3
accounting system 會計制度 yGH'|`
accounts payable 應付賬款 W==HV0n
accounts receivable 應收賬款 gV!Eotq
accumulated profits 累積利益 Sy'/%[+goJ
adjusting entry ?#123;整記錄 iH(
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adjustment ?#123;整 >RBq&'f
administration expense 管理費用
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advances 預付 EUe2<G
advertising expense 廣告費 pR&cdORsP
agency 代理 [FC7+
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agent 代理人 s+tS4E?
agreement 契約 -^$CGRE6A
allotments 分配數 rr*",a"}m
allowance 津貼 0d:t$2~C
amalgamation 合併 z>
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amortization 攤銷 ph30 /*8
amortized cost 應攤成本 _1dG!!L_
annuities 年金 l?a(=
applied cost 已分配成本 -t?S:9[w
applied expense 已分配費用 p2!x8`IB*
applied manufacturing expense 己分配製造費用 ).N }x^
apportioned charge 攤派費用 /+sn-$/"i
appreciation 漲價 NV*aHci
article of association 公司章程 phbdV8$L
assessment 課稅 1
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assets 資產 GfJm&'U&
attorney fee 律師費 ZGzrh`j{-
audit 審計 }&rf'E9
auditor 審計員 Q2^}NQO=
average 平均數 T!pWU*aB
average cost 平均成本 h}z^NX
bad debt 壞賬 w^p
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balance 餘額 t{!}^{
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balance sheet 資產負債表 E^1uZI\z
bank account 銀行賬戶 HG=!#-$9
bank balance 銀行結存 MrLDe{^C2
bank charge 銀行手續費 nrwb6w
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bank deposit 銀行存款 &]pW##
bank discount 銀行貼現 tV*g1)'zX
bank draft 銀行匯票 9:fVHynr
bank loan 銀行借款 yXppu[=
bank overdraft 銀行透支 *J8j_-i,R
bankers acceptance 銀行承兌 }/(fe`7:
bankruptcy 破產 kd|@.
bearer 持票人 :5U(}\dL
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beneficiary 受益人 h k(2,z
bequest 遺產 wR nt$1
bill 票據 0RYh4'=F
bill of exchange 匯票 twNZ^=S Gr
bill of lading 提單 lp!@uoN^T
bills discounted 貼現票據
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bills payable 應付票據 D
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bills receivable 應收票據 +S^Uw'L$=T
board of directors 董事會 Z)62/`C)
bonds 債券 1xL2f&bG
bonus 紅利 8$OE<c?#5n
book value 賬面價值 %Ni)^
bookkeeper 簿記員 d@7
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bookkeeping 簿記 RA>xol~xy
branch office general ledger 支店往來賬戶 SL pd~ZC?
broker 經紀人 _D$|l
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brought down 接前 B6MMn.
brought forward 接上頁 ,hT t]w
budget 預算 -zN*2T
by-product 副產品 ~BrERUk
by-product sales 副產品銷售 5z5#_*)O
capital 股本 s$&:F4=?
capital income 資本收益 ;5PXPpJ
capital outlay 資本支出 +QtK
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capital stock 股本 `L]cJ0tAs
capital stock certificate 股票 #)GL%{Oa
carried down 移後 w/~,mzM"
carried forward 移下頁 DN;g2R`f
cash 現金 [,8@oM#
cash account 現金賬戶 xs.>+(@|;
cash in bank 存銀行現金 \P^WUWY
cash on delivery 交貨收款 #=OKY@z/
cash on hand 庫存現金 GBHv| GO
cash payment 現金支付 +]Po!bN@@
cash purchase 現購 L'H'E,
cash sale 現沽 9
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cashier 出?#123;員 ?E^~z-
cashiers check 本票 fp.,MIS
certificate of deposit 存款單折 r[q-O&2&
certificate of indebtedness 借據 =Qsh3b&<P
certified check 保付支票 !X`
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certified public accountant 會計師 8l~]}2LAs
charges 費用 x5.HdKV
charge for remittances 匯水手續費 Y]Vt&*{JV
charter 營業執照 7!]$XGz
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chartered accountant 會計師 A Ns.`S
chattles 動產 QpBgG~h"
check 支票 =$X5O&E3'
che stub 支票存根 }cn46L%/
closed account 己結清賬戶 eY-W5TgU
closing 結算 Qo4]_,kR
closing entries 結賬紀錄 Q]S~
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closing stock 期末存貨 %nSm 32/t3
closing the book 結賬 ylUxK{
columnar journal 多欄日記賬 ?w#V<3=
combination 聯合 aqQ
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commission 佣金 -+Axa[,5=
commodity 商品 ?T3zA2
common stock 普通股 }3E@]"<cVR
company 公司 TD'Rv Tpl
compensation 賠償 f*,jhJ_I
compound interest 複利 b|^g51v
consignee 承銷人 ] JVs/
consignment 寄銷 (dd+wx't
consignor 寄銷人 d&BocJ
consolidated balance sheet 合併資產負債表 q_bE?j{
consolidated profit and loss account 合併損益表 !8 lG"l|,l
consolidation 合併 #k&"Rv;,
construction cost 營建成本 [CL.Xil=
construction revenue 營建收入 A'vQtlvKA
contract 合同 X;lL$
control account 統制賬戶 =iW!Mq
copyright 版權 )e(Rf!P{
corporation 公司 ELf cZfJ
cost 成本 QkS~~|0EI>
cost accounting 成本會計 ~b}a|K
cost of labour 勞工成本 hiq7e*Nsb
cost of production 生產成本 S96H`kedZo
cost of manufacture 製造成本 }Qyuy~-&^
cost of sales 銷貨成本 VT8PV5z
cost price 成本價格 /j/,@,lw7z
credit 貸方 )9I>y2WU~
credit note 收款通知單 m?'H7cFR
creditor 債權人 U_i%@{
crossed check 橫線支票 ZKy)F-yX
current account 往來活期賬戶 }(k#,&Fv`
current asset 流動資產 hsG~xRA\
current liability 流動負債 =lT~
current profit and loss 本期損益 Oxo?\
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debit 借方 1N6.r:wg)%
debt 債務 ?QxI2J
debtor 債務人 p4mi\~Q
deed 契據 yMaU`z
deferred assets 遞延資產 8=QOp[w
deferred liabilities 遞延負債 hgIqr^N9
delivery 交貨 'NJGez'b,
delivery expense 送貨費 BIGln`;,f
delivery order 出貨單 R=&9M4
demand draft 即期匯票 URU,&gy=
demand note 即期票據 1 aWzd[i
demurrage charge 延期費 NwAvxN<R(f
deposit 存款 i7
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deposit slip 存款單 KaVNRS
depreciation 折舊 9
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direct cost 直接成本 [v47_ 5O
direct labour 直接人工 0RHKzk6~c
director 董事 I(^pIe-
discount 折扣 v.iHgh
discount on purchase 進貨折扣 mj{B_
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