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。 O}6
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acceptance 承兌 b~T
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account 賬戶 fvA167\
accountant 會計員 r8o^8 .
accounting 會計 #aKUD
accounting system 會計制度 x3nUKQtk:8
accounts payable 應付賬款 wiM4,
accounts receivable 應收賬款 x5M+\?I<2
accumulated profits 累積利益 5tY/ d=\k
adjusting entry ?#123;整記錄 >h(GmR*xM
adjustment ?#123;整 D28>e
administration expense 管理費用 *nV"X0&
advances 預付 9]I{GyH
advertising expense 廣告費 ~/2OK!M
agency 代理 r(zn1;zl
agent 代理人 FY/F}C,o
agreement 契約 s/P+?8'9
allotments 分配數 iaRCV6cl
allowance 津貼 =L{-Hu/j
amalgamation 合併 pK0@H "$8
amortization 攤銷 9)4_@rf%
amortized cost 應攤成本 -<(RYMk*)
annuities 年金 gy"<[N
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applied cost 已分配成本 bb-u'"5^]
applied expense 已分配費用 KNOVb=#f_
applied manufacturing expense 己分配製造費用 A}_pJH
apportioned charge 攤派費用 R
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appreciation 漲價 | S'mF6Y
article of association 公司章程 ?R4%z2rcW
assessment 課稅 @\a~5CLN
assets 資產 nL[G@1nR
attorney fee 律師費 "h8fTB\7S\
audit 審計 _SU6Bd/>
auditor 審計員 v
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average 平均數 D?4bp'0 3
average cost 平均成本 ieXi6^M$
bad debt 壞賬 'UC1!Z
balance 餘額 .-Dc%ap]
balance sheet 資產負債表 >qd
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bank account 銀行賬戶 Q&/WVR
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bank balance 銀行結存 ]<C]&03))
bank charge 銀行手續費 -x|!?u5F
bank deposit 銀行存款 %N0m $*
bank discount 銀行貼現 E5Sn mxd
bank draft 銀行匯票 _z9~\N/@[
bank loan 銀行借款 XCO8A\
bank overdraft 銀行透支 Zx7aae_{
bankers acceptance 銀行承兌 jINI<[v[
bankruptcy 破產 '6L@l
bearer 持票人 %Hhk
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beneficiary 受益人 ,qNbo
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bequest 遺產 2IGU{&s
bill 票據 m)Wq*&,o
bill of exchange 匯票 Hx!eCTO:*
bill of lading 提單 |I{3~+E h
bills discounted 貼現票據 8~&=vc
bills payable 應付票據 RL fQT_V
bills receivable 應收票據 q+cD
board of directors 董事會 h0I5zQZm
bonds 債券 I&<'A[vHl
bonus 紅利 b~@+6?
book value 賬面價值 ]'$:Y
bookkeeper 簿記員 Nbv b_
bookkeeping 簿記 -= izu]Fb,
branch office general ledger 支店往來賬戶 =%s6QFR
broker 經紀人 1GB]Yi[>
brought down 接前 B]6Lbp"oo
brought forward 接上頁 v>N*f~n
budget 預算 _x^rHADp
by-product 副產品 uh \Tf5
by-product sales 副產品銷售 oK$Krrs0&
capital 股本 V`HnFAW
capital income 資本收益 w.#z>4#3-
capital outlay 資本支出 4:pgZz!
capital stock 股本 c27(en(
capital stock certificate 股票 ck3+A/ !z
carried down 移後 .w'b%M
carried forward 移下頁 ?/-WH?1I
cash 現金 DbX7?Jr
cash account 現金賬戶 ;jN1n
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cash in bank 存銀行現金
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cash on delivery 交貨收款 FK`:eP{
cash on hand 庫存現金
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cash payment 現金支付 dQ9W40g1
cash purchase 現購 GIn%yB'
cash sale 現沽 u0G
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cashier 出?#123;員 &K(y%ieIJ
cashiers check 本票 #y[omla8
certificate of deposit 存款單折 5\w*W6y
certificate of indebtedness 借據 Fq5u%S
certified check 保付支票 ('$*QC.M
certified public accountant 會計師 *N:0L,8
charges 費用 ` aF8|tc_
charge for remittances 匯水手續費
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charter 營業執照 `h'=F(v(}
chartered accountant 會計師 DuDt'^]
chattles 動產 kE8s])Z,+
check 支票 -3azA7tzz
che stub 支票存根 23`salLclG
closed account 己結清賬戶 o0S
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closing 結算 x?0K'
closing entries 結賬紀錄 %7w8M{I R3
closing stock 期末存貨 $p&eS_f
closing the book 結賬 M0 \gp@Fe
columnar journal 多欄日記賬 wU<j=lY?f
combination 聯合 Dj'?12Onu=
commission 佣金 _~ei1
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commodity 商品 W*#5Sk
common stock 普通股 ?A_+G 5
company 公司 ^Jq('@
compensation 賠償 e*PUs
compound interest 複利 R){O]<+
consignee 承銷人 i8-Y,&>V
consignment 寄銷 % XZ&(
consignor 寄銷人 ilHf5$
consolidated balance sheet 合併資產負債表 ?eX/vqk
consolidated profit and loss account 合併損益表 8wOscL f:
consolidation 合併 Y)1J8kq_
construction cost 營建成本 QT^b-~^
construction revenue 營建收入 6o\uv
contract 合同 l"nS+z
control account 統制賬戶 'VCuMCV
copyright 版權 Ddg!1SF
corporation 公司 1E&S{.
cost 成本 JJ}DYv
cost accounting 成本會計 Og1vD5a
cost of labour 勞工成本 F`x_W;\
cost of production 生產成本 =RRv&
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cost of manufacture 製造成本 LPu*Lkx
cost of sales 銷貨成本 S2*sh2-&6
cost price 成本價格 E
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credit 貸方 5 m-/N?c
credit note 收款通知單 Qg(;>ops
creditor 債權人 F!)[H["_
crossed check 橫線支票 4W*o:Y!
current account 往來活期賬戶 w(S~}'Sg*P
current asset 流動資產 1v`|mU}i,
current liability 流動負債 ]k7%p>c=B
current profit and loss 本期損益 Q8m%mJz~]
debit 借方 MkJBKS
debt 債務 Y3&,U
debtor 債務人
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deed 契據 `VO;\s$5j
deferred assets 遞延資產 `:V'E>
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deferred liabilities 遞延負債 *9kg\#
delivery 交貨 Y!_c/ !Tx
delivery expense 送貨費 ~i?A!
delivery order 出貨單 YF-E1`+?<
demand draft 即期匯票 O(8CrKYY
demand note 即期票據 wyB]!4yy,
demurrage charge 延期費 .qZz'Eq[
deposit 存款 kG!hqj
deposit slip 存款單 Y]0c%Fd
depreciation 折舊 u$[8Zmgzz
direct cost 直接成本 7:uz{xPK6
direct labour 直接人工 nTr]NBR
director 董事 X5J )1rL
discount 折扣 {Oy|c
discount on purchase 進貨折扣 Pm)*zdZ8
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