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。 [8.ufpZ
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acceptance 承兌 0CI?[R\
account 賬戶 C1P{4 U
accountant 會計員 Vn? %w~0!
accounting 會計 4cL
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accounting system 會計制度 )H$Ik)/N
accounts payable 應付賬款 oM-{)rvQd
accounts receivable 應收賬款 gBHev1^y
accumulated profits 累積利益 )7=B]{B_
adjusting entry ?#123;整記錄 \(.&E`r
adjustment ?#123;整 qf+jfc(Iby
administration expense 管理費用 &KgR;.R^J
advances 預付 [6BLC{2
advertising expense 廣告費 sW+YfJT
agency 代理 oT&JQ,i[2Q
agent 代理人 57IrD*{
agreement 契約 0t5>'GYX
allotments 分配數 8,YF>O&
allowance 津貼 QRdNi1&M
amalgamation 合併 l9)iLOj
amortization 攤銷 >5wA B
amortized cost 應攤成本 zy4AFW
annuities 年金 WM: ~P$%cx
applied cost 已分配成本 ADA%$NhJ!
applied expense 已分配費用 !798%T
applied manufacturing expense 己分配製造費用 >h<eEv/
apportioned charge 攤派費用 1O45M/5\o
appreciation 漲價 z=!$3E ecr
article of association 公司章程 N<hbV0$ %
assessment 課稅 [Z,AquCU(
assets 資產 \^;Gv%E
attorney fee 律師費 +@]1!|@(
audit 審計 nSsVONHfa
auditor 審計員 = I
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average 平均數 swG^L$r`
average cost 平均成本 <.$<d
bad debt 壞賬 CSc*UX+
balance 餘額 CB_(9T72H
balance sheet 資產負債表 t2p/NIn
bank account 銀行賬戶 JwB:NqB
bank balance 銀行結存 zJI/j
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bank charge 銀行手續費 jp8=>mk
bank deposit 銀行存款 BArsj
bank discount 銀行貼現 )
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bank draft 銀行匯票 |/arxb&
bank loan 銀行借款 _|DP
bank overdraft 銀行透支 ro@Zbm;P
bankers acceptance 銀行承兌 <Xp
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bankruptcy 破產 ce2d)FG}e
bearer 持票人 (J.(Fl>^
beneficiary 受益人 j6Jz
bequest 遺產 rZu_"bcJ
bill 票據 FvG9PPd
bill of exchange 匯票 -c<<A.X
bill of lading 提單 h |=^@F_\`
bills discounted 貼現票據 Ms1G&NYP
bills payable 應付票據 BGOI$,
bills receivable 應收票據 @[=*w`1
board of directors 董事會
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bonds 債券 ?MKf=!w
bonus 紅利 KblOP{I
book value 賬面價值
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bookkeeper 簿記員 dwrc"GK!o
bookkeeping 簿記 \2_>$:UoV
branch office general ledger 支店往來賬戶 -J[zJ4z#
broker 經紀人 j`,;J[Zd`h
brought down 接前 ZhxMA*fL
brought forward 接上頁 W{ eu_
budget 預算 (N;Jw^C@
by-product 副產品 n,PHfydqX
by-product sales 副產品銷售 bIp;$ZHy`K
capital 股本 yel>-=Vn
capital income 資本收益 sB0+21'R
capital outlay 資本支出 C^nL{ZP,
capital stock 股本 ^l$(- #'y
capital stock certificate 股票 X&wK<
carried down 移後 O b8[P=
carried forward 移下頁 NnHwk)'
cash 現金 L%B+V;<h3
cash account 現金賬戶 iM8hGQ`
cash in bank 存銀行現金 ,9?'Q;20
cash on delivery 交貨收款 ATnD~iACY
cash on hand 庫存現金 .kC}. Q_
cash payment 現金支付 ~;+i[Z&e
cash purchase 現購 !-N!
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cash sale 現沽 7[D
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cashier 出?#123;員 ykM#EyN
cashiers check 本票 '/sc `(`:0
certificate of deposit 存款單折 _
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certificate of indebtedness 借據 L
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certified check 保付支票 >E]*5jqU
certified public accountant 會計師 ,1~Zqprn
charges 費用 WZm^:,
charge for remittances 匯水手續費 N23s{S t
charter 營業執照 DVB:8"Bu
chartered accountant 會計師 xje{kx#
chattles 動產 ]ei])
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check 支票 RLKO0 #
che stub 支票存根 >p<(CVX[
closed account 己結清賬戶 PA,j;{,(b
closing 結算 Qb(CH
closing entries 結賬紀錄 wSAm[.1i
closing stock 期末存貨 il#rdJ1@t
closing the book 結賬 Q'8v!/"}p{
columnar journal 多欄日記賬 y:,{U*49
combination 聯合 [;?^DAnK2
commission 佣金 ItRGq
commodity 商品 IcQ?^9%{
common stock 普通股 #e|eWi>
company 公司 9723f1&Vd
compensation 賠償
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compound interest 複利 &>s(f-\8
consignee 承銷人 Fj]S8wI
consignment 寄銷 TuF:m"4
consignor 寄銷人 ,88Y1|:X
consolidated balance sheet 合併資產負債表 4;*V^\',9
consolidated profit and loss account 合併損益表 SHGO;
consolidation 合併 yq<YGNy!
construction cost 營建成本 %]R#}amW
construction revenue 營建收入 |SxEJ
contract 合同 {[s<\<~B*
control account 統制賬戶 +]>a`~
copyright 版權 .H>Rqikj
corporation 公司 w+MdQ@'5
cost 成本 uZYeru"
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cost accounting 成本會計 t]` 2f3UO
cost of labour 勞工成本 y&CUT:M6
cost of production 生產成本 xv*mK1e
cost of manufacture 製造成本 #>,cc?H-
cost of sales 銷貨成本 g@U#Y#b@"
cost price 成本價格
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credit 貸方 gO/(/e>P
credit note 收款通知單 AzV5Re8M
creditor 債權人 [qXpi'q[
crossed check 橫線支票 QB.7n&u
current account 往來活期賬戶 1]<!Xuk^f
current asset 流動資產 0GR9opZtA
current liability 流動負債 n (|>7
current profit and loss 本期損益 G8&'*7Bb
debit 借方 =aekY;/
debt 債務 zm"\D
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debtor 債務人 vr vzV
deed 契據 Stc\P]%d
deferred assets 遞延資產 m3WV<Cbz
deferred liabilities 遞延負債 xC{NIOYn'
delivery 交貨 |HEw~x<=
delivery expense 送貨費 g\l;>
delivery order 出貨單 4sAshrUf
demand draft 即期匯票 "5YdmBy
demand note 即期票據 N:<O
demurrage charge 延期費 $"i690
deposit 存款 w*
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deposit slip 存款單 IF:M_
depreciation 折舊 m7"f6zSo(
direct cost 直接成本 5;{Bdvcv
direct labour 直接人工 cDx^}N!
director 董事 Qx6/QaS?
discount 折扣 42u\Y_^ID
discount on purchase 進貨折扣 /Ow?nWSt
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