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。 ^6(Nu|6\@
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acceptance 承兌 lo:{T_ay
account 賬戶 vhOX1'
accountant 會計員 OkaNVTB
accounting 會計 rsgTd\b
accounting system 會計制度 HSsG0&'-Y
accounts payable 應付賬款 I c 2R\}q
accounts receivable 應收賬款 W2F *+M
accumulated profits 累積利益 <@z!kl
adjusting entry ?#123;整記錄 .P^&sl*J
adjustment ?#123;整 ^\ocH|D
administration expense 管理費用 NP^j5|A*"
advances 預付 -\V!
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advertising expense 廣告費 51&K
agency 代理 :7[20n}w
agent 代理人 Q'qz(G0
agreement 契約 L6=`
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allotments 分配數 K r DG
allowance 津貼 Tz?0E"yx
amalgamation 合併 EAPjQA-B?
amortization 攤銷 |qFCzK9tD/
amortized cost 應攤成本 o1zKns?
annuities 年金 ]Ll<Z
applied cost 已分配成本 6z keWR
applied expense 已分配費用 yrVk$k#6}
applied manufacturing expense 己分配製造費用 3BzC'nplm
apportioned charge 攤派費用
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appreciation 漲價 (764-iv(
article of association 公司章程 rCp'O\@S
assessment 課稅 &;wNJ)Uc
assets 資產 y}bliN7;1e
attorney fee 律師費 U1^3 &N8
audit 審計 9 m`VIB
auditor 審計員 |.EC>D/
average 平均數 v%$c_'d
average cost 平均成本 d,d ohi
bad debt 壞賬 eN{ewn#0.
balance 餘額 <tx`#,
balance sheet 資產負債表 WAqH*LB
bank account 銀行賬戶
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bank balance 銀行結存 vnS;T+NZSC
bank charge 銀行手續費 zz_(*0,Qcr
bank deposit 銀行存款 EwX:^1f
bank discount 銀行貼現 _my!YS5n
bank draft 銀行匯票 xh`4s
bank loan 銀行借款 o@47WD'm
bank overdraft 銀行透支 ;:A/WU.^
bankers acceptance 銀行承兌 O@-|_N*;K
bankruptcy 破產 /=IBK`
bearer 持票人 %("WoBPH`
beneficiary 受益人 * ,#SwZ
bequest 遺產 5BRZpCb
bill 票據 V3v/hV:
bill of exchange 匯票 >%1mx\y^
bill of lading 提單 @b{I0+li"/
bills discounted 貼現票據 ;@$v_i
bills payable 應付票據 Mv\]uAT`
bills receivable 應收票據 &X&msEM
board of directors 董事會 h=
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bonds 債券 k!)Pl,nJ
bonus 紅利 ~A$y-Dt'
book value 賬面價值 ZXH{9hxd
bookkeeper 簿記員 K$kI%eGZA
bookkeeping 簿記 X(M|T]`b:
branch office general ledger 支店往來賬戶 g
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broker 經紀人 O~DdMW
brought down 接前 Bh
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brought forward 接上頁 '<-F3
budget 預算 (t_%8Eu
by-product 副產品
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by-product sales 副產品銷售 bSgdVP-
capital 股本 He)vl.
capital income 資本收益 *wp>a?sG\
capital outlay 資本支出 C2(VYw
capital stock 股本 O0RV>Ml'&
capital stock certificate 股票 hywy(b3
carried down 移後 #,B+&SK{
carried forward 移下頁 iOXsj
cash 現金 v4Mn@e_#c
cash account 現金賬戶 zr@HYl
cash in bank 存銀行現金 Q|7l!YTzVu
cash on delivery 交貨收款 b`&
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cash on hand 庫存現金 zTS P8Q7
cash payment 現金支付 HIsB)W&%@
cash purchase 現購 -F`u
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cash sale 現沽 WWjc.A$
cashier 出?#123;員 wrm
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cashiers check 本票 :F`"CR^,
certificate of deposit 存款單折 IrMxdF~c
certificate of indebtedness 借據 _;'<}a
certified check 保付支票 uq\[^
certified public accountant 會計師 *|Bt!
charges 費用 k
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charge for remittances 匯水手續費 ,%d?gi"&
charter 營業執照 2#)z%K6T
chartered accountant 會計師 gn)>(MG
chattles 動產 H7CWAQPfj
check 支票 AR3v,eOs
che stub 支票存根 ^^(!>n6r^
closed account 己結清賬戶 4 zhg#
closing 結算 L['g')g.
closing entries 結賬紀錄 ^{g('BQx
closing stock 期末存貨 A Qm!7,
closing the book 結賬 'Rq2x-72}
columnar journal 多欄日記賬 T
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combination 聯合 z$Z{ LR
commission 佣金 %4^NX@1jV
commodity 商品 }s@vN8C
common stock 普通股 QE4TvnhK
company 公司 TxP8&!d
compensation 賠償 U0@Qc}y
compound interest 複利 R
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consignee 承銷人 ZW%;"5uVm)
consignment 寄銷 K9QC$b9(
consignor 寄銷人 /Y0oA3am
consolidated balance sheet 合併資產負債表 WwF2Ry^a
consolidated profit and loss account 合併損益表 =
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consolidation 合併 ]S7>=S
construction cost 營建成本 ^*'fDP*
construction revenue 營建收入 FO{?Z%& ;
contract 合同 ,;)_$%bHc
control account 統制賬戶 o2R&s@%0@B
copyright 版權 IN?6~O
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corporation 公司 BPd *
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cost 成本 L "5;<
cost accounting 成本會計 tJII-\3"
cost of labour 勞工成本 T;sF@?
cost of production 生產成本 l5FKw;=K}:
cost of manufacture 製造成本 %
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cost of sales 銷貨成本 ZmAo
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cost price 成本價格 MnTqWC90
credit 貸方 COH9E\ZGF
credit note 收款通知單 dhV6r
creditor 債權人 Q?V'3ZZF!
crossed check 橫線支票 mGh8/Xt
current account 往來活期賬戶 1eOQ;#O
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current asset 流動資產 8A: =#P^O\
current liability 流動負債 #k|f%!-Vo
current profit and loss 本期損益 \pVNJy$`<
debit 借方 k{
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debt 債務 iC 4rzgq
debtor 債務人 Y3g<%6
deed 契據 'J8Ga<s7C
deferred assets 遞延資產 @y8)
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deferred liabilities 遞延負債 NX8.
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delivery 交貨 $fAZ^
delivery expense 送貨費 1s-=zs
delivery order 出貨單 gB])@O%/
demand draft 即期匯票 !@[@&.
demand note 即期票據 h3j`X'
demurrage charge 延期費 <lP5}F87
deposit 存款 l0lvca=;
deposit slip 存款單 O{Y*a )"
depreciation 折舊 B3W2?5p
direct cost 直接成本 D-Q54 "^3
direct labour 直接人工 PQXCT|iJ
director 董事 B8>3GZi
discount 折扣 JZ)w
discount on purchase 進貨折扣 8iC9xSH[%
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