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。 p|NY.N
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acceptance 承兌 B/qN1D]U.
account 賬戶 9W+DW_M
accountant 會計員 PkZ1Db
accounting 會計 A.@wGy4
accounting system 會計制度 10.ZBfn
accounts payable 應付賬款 fI2y(p{?
accounts receivable 應收賬款 ]=ZPSLuEm%
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 8SLE*c^8
adjustment ?#123;整 MxUbx+_N
administration expense 管理費用 eK5~gnv,
advances 預付 &<_q00F
advertising expense 廣告費 Dgc6rv#
agency 代理 :-<30LS$
agent 代理人 #_`p
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agreement 契約 cHR*.
allotments 分配數 V6_5v+n
allowance 津貼 q*,HN(&l?
amalgamation 合併 6uKth mr
amortization 攤銷 @o*~\E<T
amortized cost 應攤成本 Vgkj
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annuities 年金 l:bbc!3
applied cost 已分配成本 ~3%\8,0
applied expense 已分配費用 {T,}]oX
applied manufacturing expense 己分配製造費用 mF!4*k
apportioned charge 攤派費用 2hso6Oy/v{
appreciation 漲價 .w _BA)
article of association 公司章程 !fd>wvJ,:
assessment 課稅 iOCs%J
assets 資產 !4gHv4v;
attorney fee 律師費 s-(c-E09
audit 審計 <gGO
auditor 審計員 $)c[FR~a
average 平均數 ;&f(7 Q+T_
average cost 平均成本 y29G#Y4J
bad debt 壞賬 oR!h
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balance 餘額 "#gS ?aS
balance sheet 資產負債表 __s'/6u
bank account 銀行賬戶 'vu]b#l3
bank balance 銀行結存 n%RaEL
bank charge 銀行手續費 2~7*jA+Ab
bank deposit 銀行存款 pDJN}
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bank discount 銀行貼現 i `p1e5$
bank draft 銀行匯票 BFP@Yn~k
bank loan 銀行借款 nT2b"wkTT
bank overdraft 銀行透支 #H4<8B
bankers acceptance 銀行承兌 %C #Ps
bankruptcy 破產 Anpp`>}N
bearer 持票人 trjeGSt&
beneficiary 受益人 !};Ll=dz
bequest 遺產 N?#L{Yt
bill 票據 ,3eN&
bill of exchange 匯票 ]Ol
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bill of lading 提單 +t1+1Zv
bills discounted 貼現票據 wS?K c^2O
bills payable 應付票據 WBJn1
bills receivable 應收票據 ?/5<}W#7}
board of directors 董事會 C`3XOth
bonds 債券 VPuo!H
bonus 紅利 \I/"W#\SJo
book value 賬面價值 vN@04a\h
bookkeeper 簿記員 9!_LsQ\)
bookkeeping 簿記 yw%ES
branch office general ledger 支店往來賬戶 xaB#GdD
broker 經紀人 g`C"t3~%S
brought down 接前 b "}ya/
brought forward 接上頁 @MFEBc}
budget 預算
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by-product 副產品 H8B.c%_|U
by-product sales 副產品銷售 Q>;Aq!mr=
capital 股本 [AFGh
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capital income 資本收益 <;>k[P'
capital outlay 資本支出 K.&6c,P]
capital stock 股本 r3OtQ
capital stock certificate 股票 _Gb7n5p
carried down 移後 X}h}3+V
carried forward 移下頁 "Wk K1u
cash 現金 n!~QC
cash account 現金賬戶 k\/es1jOEh
cash in bank 存銀行現金 OI:=>Bk
cash on delivery 交貨收款 qh&KNJ>1
cash on hand 庫存現金 *Sbc
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cash payment 現金支付 0pB'^Q{
cash purchase 現購 <&B]p
cash sale 現沽 rTJU)4I^h
cashier 出?#123;員 #a9R3-aP
cashiers check 本票 ,,IK}
certificate of deposit 存款單折 VC Ay~,
certificate of indebtedness 借據 tpeMq-
certified check 保付支票 JlE+CAny
certified public accountant 會計師 $(OL#>9Ly
charges 費用 B=X_c5
charge for remittances 匯水手續費 A] o3MoSt
charter 營業執照 6"rS?>W/mO
chartered accountant 會計師 fHI@'
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chattles 動產 673G6Nk
check 支票 (tzAUrC
che stub 支票存根 KM^}d$x
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closed account 己結清賬戶 AGVipI #
closing 結算 %)^0NQv
closing entries 結賬紀錄 |qf9-36
closing stock 期末存貨 h4ghMBo%
closing the book 結賬 JE$$6X
columnar journal 多欄日記賬 Spo[JQ%6
combination 聯合 ;t@^Z_z,CR
commission 佣金 *_Pkb.3R
commodity 商品 NX]6RZr-
common stock 普通股 eR3MU]zF
company 公司 (~b0-3s
compensation 賠償 gKPqU @$*
compound interest 複利 [f$pq5f='
consignee 承銷人 aKRnj!4z
consignment 寄銷 A/j'{X!z
consignor 寄銷人 $"=0{H.?
consolidated balance sheet 合併資產負債表 ZQ_~
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consolidated profit and loss account 合併損益表 IY(;:#l
consolidation 合併 N$T
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construction cost 營建成本 9w\C
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construction revenue 營建收入 H
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contract 合同 i.ivHV~-
control account 統制賬戶 g%4=T~
copyright 版權 :?#wWF.
corporation 公司 PC!X<C8*
cost 成本 kh>i#9Ie
cost accounting 成本會計 '1\UFz
cost of labour 勞工成本 #N\<(SD/
cost of production 生產成本 4&`d$K
cost of manufacture 製造成本 gGbqXG^
cost of sales 銷貨成本 ve(@=MJ
cost price 成本價格 oYeFOw`
credit 貸方 &v+Hl
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credit note 收款通知單 3+D4$Y"
creditor 債權人 S?~/
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crossed check 橫線支票 m W4tW
current account 往來活期賬戶 7bkh")^
current asset 流動資產 :Ui'x8yt
current liability 流動負債 Lez]{%+.`[
current profit and loss 本期損益 twPD'X!r
debit 借方 P?iQ{x}w~
debt 債務 E0Kt4%
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debtor 債務人 3HX-lg`0
deed 契據 `SYq/6$VEH
deferred assets 遞延資產 [>kzQYT[
deferred liabilities 遞延負債 kjR-p=}
delivery 交貨 [8`^_i=#
delivery expense 送貨費 ogE|8`Tq^
delivery order 出貨單 88atj+N]
demand draft 即期匯票 ,aSK L1
demand note 即期票據 5|oi
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demurrage charge 延期費 Vdf~rV
deposit 存款 0 9*?'^s4
deposit slip 存款單 JB!KOzw
depreciation 折舊 x[YW 3nF
direct cost 直接成本 %0eVm
direct labour 直接人工 fu`|@S
director 董事 8d\/
discount 折扣 A4VVy~sd
discount on purchase 進貨折扣 jX91=78d
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