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。 W>/UBN3
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acceptance 承兌 oCuV9dA.
account 賬戶 L
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accountant 會計員 pX_b6%yX(
accounting 會計 ;{Jb6'K1h
accounting system 會計制度 "lrA%~3%[P
accounts payable 應付賬款 !=[>r'+3
accounts receivable 應收賬款 H#Q;"r 3
accumulated profits 累積利益 hy!6g n
adjusting entry ?#123;整記錄 qd8pF!u|#
adjustment ?#123;整 no
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administration expense 管理費用 j3 P$@<
advances 預付 9^\hmpP@D
advertising expense 廣告費 z6cYC,
agency 代理 Y 1y E
agent 代理人 $20s]
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agreement 契約 q~O>a0f0
allotments 分配數 ]! )xr
allowance 津貼 P7r4ePtLk{
amalgamation 合併 e8q4O|I_
amortization 攤銷 _Wma\(3$
amortized cost 應攤成本 <+q$XL0
annuities 年金 -_|]N/v\
applied cost 已分配成本 3+9
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applied expense 已分配費用 mPG7Zy$z
applied manufacturing expense 己分配製造費用 ;"@ :}_t
apportioned charge 攤派費用 N9`97;.X
appreciation 漲價
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article of association 公司章程 M2p<u-6
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assessment 課稅 <\ETPL,<
assets 資產 RH~sbnZ)F
attorney fee 律師費 [%~^kq=|
audit 審計 O9e.=l
auditor 審計員 *B{-uc3o
average 平均數
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average cost 平均成本 +* D4(
bad debt 壞賬 (I~\,[
balance 餘額 +?V0:Kz]
balance sheet 資產負債表 )Mi'(C;
bank account 銀行賬戶 5~U:@Tp
bank balance 銀行結存 y||@?Y
bank charge 銀行手續費 JY@X2'>v/
bank deposit 銀行存款 7m]t^^
bank discount 銀行貼現 -l JYr/MSL
bank draft 銀行匯票 PG"@A
bank loan 銀行借款 @h(!<Ux_
bank overdraft 銀行透支 QS;F+cmTh
bankers acceptance 銀行承兌 B1+ZFQo
bankruptcy 破產 Lzz)n%y5
bearer 持票人 Qi:j)uDW
beneficiary 受益人 PCZ]R
bequest 遺產 HlRAD|]\
bill 票據 QkE,T0,/?h
bill of exchange 匯票 $iHoOYx]<
bill of lading 提單 :x+ig5
bills discounted 貼現票據 }{mG/(LX8
bills payable 應付票據 7}o6_i
bills receivable 應收票據 L=m:/qQL
board of directors 董事會 _.=`>%,
bonds 債券 }P.K2ku
bonus 紅利 P&\X`ZUA
book value 賬面價值 ;dOs0/UM&
bookkeeper 簿記員 QT;
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bookkeeping 簿記 ~},~c:fF?
branch office general ledger 支店往來賬戶 =)*JbwQ
broker 經紀人 zDd5cxFdZ
brought down 接前 %A2`&:ip
brought forward 接上頁 -5xCQJ[
budget 預算 ,ey0:.!;
by-product 副產品 ((cb4IX
by-product sales 副產品銷售 Xl?YBZ}
capital 股本 (H1lqlVWV#
capital income 資本收益 `#U ]iwW!
capital outlay 資本支出 8nsZ+,@+[
capital stock 股本 h>|u:]I>
capital stock certificate 股票 L;Vq j]_
carried down 移後 P\T| [%E'
carried forward 移下頁 [ze/@29
cash 現金 !EM#m@kZ{
cash account 現金賬戶 ~v\hIm3=m
cash in bank 存銀行現金 ALAL( f`
cash on delivery 交貨收款 quRPg)
cash on hand 庫存現金 JT#7yetk'
cash payment 現金支付 Z8fJ{uOIL
cash purchase 現購 6qDfcs
cash sale 現沽 '%ebcL
cashier 出?#123;員 e{JVXc[D
cashiers check 本票 uOFnCy 4
certificate of deposit 存款單折 R=Ymo.zs6
certificate of indebtedness 借據 C d|
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certified check 保付支票 ZYDWv/u
certified public accountant 會計師 *;P2+cE>H3
charges 費用 wI>h%y-%!
charge for remittances 匯水手續費 (Xj.iP
charter 營業執照 Q]T BQ&
chartered accountant 會計師 v~aLTI
chattles 動產 F"v:}Vy|
check 支票 y<v|X2
che stub 支票存根 fa yK
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closed account 己結清賬戶 O a1'oYIHg
closing 結算 k{{hZ/om
closing entries 結賬紀錄 x,f>X;04
closing stock 期末存貨 tO`?{?W7
closing the book 結賬 {( dP
columnar journal 多欄日記賬 q-H&5K
combination 聯合 wB2}uk7
commission 佣金 o~k;D{Snr
commodity 商品 ;b|
common stock 普通股 S?2YJl8B
company 公司 :~i+tD
compensation 賠償 L:i+}F;M)s
compound interest 複利 sNf
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consignee 承銷人 F:
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consignment 寄銷 )6 k1 P
consignor 寄銷人 %}ixgs7*c0
consolidated balance sheet 合併資產負債表 Pr2;Kp
consolidated profit and loss account 合併損益表 'mUI-1GkT
consolidation 合併 mV%h[~-
construction cost 營建成本 ~M; gM]r;
construction revenue 營建收入 Mn{XVXY@qm
contract 合同 %b9fW
control account 統制賬戶 ,0h3x$l)
copyright 版權 _<3r'Y,
corporation 公司 XR<G}x
cost 成本 RJLFj
cost accounting 成本會計 W.p66IQwL&
cost of labour 勞工成本 d{3I.$ThH
cost of production 生產成本 ^1Yo-T(R
cost of manufacture 製造成本 4/f[`].#W
cost of sales 銷貨成本 ?jFc@t*\:
cost price 成本價格 W%WC(/hor
credit 貸方 6$DG.p
credit note 收款通知單 Wkww&Y
creditor 債權人 (qbc;gBy
crossed check 橫線支票 -? Ejbko
current account 往來活期賬戶 %^T!@uZr
current asset 流動資產 g&XhQ.aa
current liability 流動負債 c<>y!^g
current profit and loss 本期損益 {RH*8?7
debit 借方 'cYQ?;
debt 債務 #]igB9Cf)w
debtor 債務人 QY@nE
deed 契據 &62`Wr 0C
deferred assets 遞延資產 [C2kK *JZ
deferred liabilities 遞延負債 }d@LSaM
delivery 交貨 7pd$?=__I
delivery expense 送貨費 bYK]G+
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delivery order 出貨單
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demand draft 即期匯票 `P#8(GU
demand note 即期票據 s
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demurrage charge 延期費 lR,G;
deposit 存款 9X.gg$P
deposit slip 存款單 }~V,_Fv
depreciation 折舊 1BTgGF
direct cost 直接成本 NPP3(3C
direct labour 直接人工 ynx WQ%d(`
director 董事 |^Ur
discount 折扣 z(#=
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discount on purchase 進貨折扣 w9'H.Lq
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