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。 (HD>vNha1
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acceptance 承兌 &=t(NI$
account 賬戶 U=1`. Ove
accountant 會計員
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accounting 會計 +o70:UF %
accounting system 會計制度 `pS)qx.a
accounts payable 應付賬款 ,rPyXS9Sa{
accounts receivable 應收賬款 Dve5m=
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 xI),0db
adjustment ?#123;整 <cc0 phr
administration expense 管理費用 tg`!svL!
advances 預付 9 7qS.Z27
advertising expense 廣告費 P VW9iT+c
agency 代理 #AnSjl
agent 代理人 dM$G)9N)K
agreement 契約 "TNUw&ih
allotments 分配數 ':>*=&
allowance 津貼 k EDZqUD
amalgamation 合併 xb_:9
amortization 攤銷 C3h!
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amortized cost 應攤成本 <^Nj~+G'
annuities 年金 ?{Z0g+B1
applied cost 已分配成本 1:Gd{z
applied expense 已分配費用 S;<?nz3
applied manufacturing expense 己分配製造費用 oYM3$.{E
apportioned charge 攤派費用 ]ZATER)jq
appreciation 漲價 90v18k
article of association 公司章程 h>Pg:*N,(
assessment 課稅 8"rX;5
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assets 資產 DLM9o3/*J
attorney fee 律師費 ,H1~_|)<
audit 審計 :QSW^x
auditor 審計員 ty=?SZF
average 平均數 6KTY
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average cost 平均成本 W,J,h6{F
bad debt 壞賬 0'}?3/u-
balance 餘額 =KD*+.'\/
balance sheet 資產負債表 oh)l\
bank account 銀行賬戶 BC[d={_-
bank balance 銀行結存 [\F,\
bank charge 銀行手續費 R?Q-@N>wE
bank deposit 銀行存款 3k0%H]wt
bank discount 銀行貼現 1/BMs0 =
bank draft 銀行匯票 p~co!d.q/}
bank loan 銀行借款 o/
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bank overdraft 銀行透支 dz9-+C{m
bankers acceptance 銀行承兌 ~jTnjx
bankruptcy 破產 .ai9PsZ?V
bearer 持票人 1uQf}
beneficiary 受益人 rl7Y=*Dv
bequest 遺產 Ol0|)0
bill 票據 Z9^$jw]
bill of exchange 匯票 3?(p;
bill of lading 提單 >u2#<k]1&
bills discounted 貼現票據 .?j8{>
bills payable 應付票據 :.Sc[UI0
bills receivable 應收票據 T480w6-@
board of directors 董事會 7T Bo*-!
bonds 債券 Al]9/ML/m
bonus 紅利 %%[TM(z
book value 賬面價值 DyZ90]N
bookkeeper 簿記員 r8.v0b"1
bookkeeping 簿記 l[| e3<H
branch office general ledger 支店往來賬戶 v a;wQ~&
broker 經紀人 ufPQ~,.
brought down 接前 A6L}5#7-
brought forward 接上頁 YR.'JF`C
budget 預算 bm.H0rHR4
by-product 副產品 TI
by-product sales 副產品銷售 5al{[mi
capital 股本 _O<{H '4NO
capital income 資本收益 +rY0/T_0,
capital outlay 資本支出 Dw3!
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capital stock 股本 M(jH"u&f
capital stock certificate 股票 jwox?] f+
carried down 移後 xwH`alu
carried forward 移下頁 `s $@6r$
cash 現金 {jI/
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cash account 現金賬戶
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cash in bank 存銀行現金 OpE+e4~IF
cash on delivery 交貨收款 q4N$.hpb
cash on hand 庫存現金 K_}acU
cash payment 現金支付 Hkt'~L*
cash purchase 現購 bwFc>{Wo5
cash sale 現沽 /K<Nlxcm
cashier 出?#123;員 Nj\WvKG
cashiers check 本票 IWgC6)n@n
certificate of deposit 存款單折 ](D [T
certificate of indebtedness 借據 zL'n
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certified check 保付支票 9g"H9)EZ^
certified public accountant 會計師 5
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charges 費用 'c D"ZVm1
charge for remittances 匯水手續費 '3VrHL@@g
charter 營業執照 $u
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chartered accountant 會計師 Vi_|m?E
chattles 動產 !c7Od
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check 支票 CHB{P\WF
che stub 支票存根 kuaov3Ui
closed account 己結清賬戶 O7sn>uO
closing 結算 AF-.Nwp
closing entries 結賬紀錄 m
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closing stock 期末存貨 {cA )jW\'
closing the book 結賬 x{}m)2[ Y
columnar journal 多欄日記賬 HApP*1J^c
combination 聯合 8Bvjj|~ (@
commission 佣金 n6}1{\
commodity 商品 (XH)1 -Z!
common stock 普通股 e1-=|
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company 公司 .YkKIei
compensation 賠償 );[`rXH_
compound interest 複利 !l|Qyk[
consignee 承銷人 67eo~~nUtg
consignment 寄銷 g:g>;"B
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consignor 寄銷人 {65X37W
consolidated balance sheet 合併資產負債表 ? 6l::M
consolidated profit and loss account 合併損益表 $j/F7.S
consolidation 合併 OjI*HC
construction cost 營建成本 wkGF&U
construction revenue 營建收入 THJ+OnP
contract 合同 )".gjW8{#L
control account 統制賬戶 1"k@O)?JP
copyright 版權 &g`a [#
corporation 公司 9[!
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cost 成本 ?cvv!2B]T
cost accounting 成本會計 k<qQ+\X
cost of labour 勞工成本 ^:#%TCJ
cost of production 生產成本 K*<n<;W
cost of manufacture 製造成本 =bzTfki
cost of sales 銷貨成本 h4#5j'RO
cost price 成本價格 PD?H5W3@
credit 貸方 k#.co~kS
credit note 收款通知單 ZS-9|EA<
creditor 債權人 SZPu"O\
crossed check 橫線支票 o\#C] pp
current account 往來活期賬戶 cg~FW2Q
current asset 流動資產 /dqKFxB1
current liability 流動負債 jd{J3s '%
current profit and loss 本期損益 SXL6)pX
debit 借方
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debt 債務 '54@-}D
debtor 債務人 [D)A+
deed 契據 $I9z
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deferred assets 遞延資產 :9
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deferred liabilities 遞延負債 K6X1a7
delivery 交貨 +Il=gL1
delivery expense 送貨費 Q pX@;j
delivery order 出貨單 :\[F=
demand draft 即期匯票 #FcYJH
demand note 即期票據 y+PukHY
demurrage charge 延期費 {1Qwwhov
deposit 存款 J L3A/^
deposit slip 存款單 ObCwWj^qO
depreciation 折舊 m^7pbJ\|
direct cost 直接成本 SnqLF
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direct labour 直接人工 ft7wMi
director 董事 $lqV(s
discount 折扣 iY2bRXA
discount on purchase 進貨折扣 Q3DxjD
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