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。 K
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acceptance 承兌 6
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account 賬戶 >&|/4`HSB
accountant 會計員 5dLb`Gf
accounting 會計 o &E2ds3
accounting system 會計制度 4hV~
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accounts payable 應付賬款 ~
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accounts receivable 應收賬款 =!2(7Nr
accumulated profits 累積利益 Y;8.(0r/
adjusting entry ?#123;整記錄 YifTC-Q;
adjustment ?#123;整 ?tYc2R9x6"
administration expense 管理費用 ;7yt,b5&C
advances 預付 V[">SiOg
advertising expense 廣告費 I=V]_Ik4N
agency 代理 QsPL^ Ny
agent 代理人 SG3qNM: g
agreement 契約 zj'uKBDl
allotments 分配數 [M:BJ%*
allowance 津貼 mvBUm-X
amalgamation 合併 v&u8Ks
amortization 攤銷 >c@1UEwkm
amortized cost 應攤成本 p:qj.ukw
annuities 年金 YRP$tz+
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applied cost 已分配成本
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applied expense 已分配費用 12yX`9h>
applied manufacturing expense 己分配製造費用 ON$-g_s>)
apportioned charge 攤派費用 n]%yf9,w
appreciation 漲價 L3X[; |v}
article of association 公司章程 3Y=?~!,Jk
assessment 課稅 AY%Y,<a
assets 資產 W_G'wU3R
attorney fee 律師費 GwZ(3
audit 審計 n&}ILLc
auditor 審計員 RLbxNn
average 平均數 8Vqh1<
average cost 平均成本 3+ r8yiY
bad debt 壞賬 <o\I C?A
balance 餘額 [y$sJF7;I
balance sheet 資產負債表 6\?<:Qto
bank account 銀行賬戶 ,(CIcDJ2U_
bank balance 銀行結存 $F86Dwd
bank charge 銀行手續費 {KalVZX2R
bank deposit 銀行存款 Tg.}rNA4
bank discount 銀行貼現 `}fwR
bank draft 銀行匯票 }KwL_\>&f
bank loan 銀行借款 2M+'9+k~
bank overdraft 銀行透支 v/WvT!6V`
bankers acceptance 銀行承兌 <lwkjt=RV
bankruptcy 破產 V$fvf#T
bearer 持票人 69u"/7X
beneficiary 受益人 m%km@G$
bequest 遺產 }W k!):=y
bill 票據 4&([<gyR<
bill of exchange 匯票 S-k:+ 4
bill of lading 提單 cp>1b8l6?
bills discounted 貼現票據 IXef}%1N?
bills payable 應付票據 R7d4
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bills receivable 應收票據 ];1Mg
board of directors 董事會 :;]iUjiC8
bonds 債券 Ljjuf=]
bonus 紅利 uDpCW}
book value 賬面價值 W{(q7>g
bookkeeper 簿記員 /^<Uy3F[p
bookkeeping 簿記 aM|
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branch office general ledger 支店往來賬戶 Cl5l+I\1
broker 經紀人 $.2#G"|
brought down 接前 %Cz&7 qf"
brought forward 接上頁 7U\GX
budget 預算 h+7THMI
by-product 副產品 K`?",G?_
by-product sales 副產品銷售 >ps=z$4j*
capital 股本 |B;tv
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capital income 資本收益 69$[yt>KYz
capital outlay 資本支出 G F-\WD
capital stock 股本 d}t7bgk'j
capital stock certificate 股票 u
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carried down 移後 ?@i_\<A2
carried forward 移下頁 LJAqk2k
cash 現金 :_FnQhzg
cash account 現金賬戶 x2bKFJ>e@
cash in bank 存銀行現金 9zKrFqhNo
cash on delivery 交貨收款 58@YWvAk
cash on hand 庫存現金 _3YuPMaN
cash payment 現金支付 S3iXG
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cash purchase 現購 A+&^As2
cash sale 現沽 |
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cashier 出?#123;員 #DI%l`B
cashiers check 本票 B~RVFc +
certificate of deposit 存款單折 OIMsxXF\J
certificate of indebtedness 借據 $&Ntdn
certified check 保付支票 As;@T
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certified public accountant 會計師 i0y^b5@MOb
charges 費用 *+ql{\am4N
charge for remittances 匯水手續費 "Vg1'd}f
charter 營業執照 $6evK~
chartered accountant 會計師 #ONad0T;
chattles 動產 ST#MCh-00
check 支票 b!7*bFTt
che stub 支票存根 '51 8S"T @
closed account 己結清賬戶 4iD-jM_D
closing 結算 mu[:b
closing entries 結賬紀錄 s?8vs%(l
closing stock 期末存貨 1'[RrJ$Q
closing the book 結賬 +M"Fv9
columnar journal 多欄日記賬 PYYK R
combination 聯合 vjcG
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commission 佣金 NYoh6AR
commodity 商品 y\Z$8'E5W
common stock 普通股 &G)I|mv
company 公司 w@&4dau
compensation 賠償
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compound interest 複利 E*!
consignee 承銷人 =o@CCUKpj
consignment 寄銷 S4m??B
consignor 寄銷人 <,r|*pkhp~
consolidated balance sheet 合併資產負債表 M?iU$qI
consolidated profit and loss account 合併損益表 ;wi}6rF%[i
consolidation 合併 G^`IfF-j
construction cost 營建成本 GESEj%R/b
construction revenue 營建收入 OO Hw-MW
contract 合同 s[
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control account 統制賬戶 LyaFWx
copyright 版權 Ua>lf8w<
corporation 公司 v-k~Q$7~
cost 成本 []'gIF
cost accounting 成本會計 -bN;nSgb
cost of labour 勞工成本 M7O
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cost of production 生產成本 ~$GRgOn
cost of manufacture 製造成本 ''{REFjK7
cost of sales 銷貨成本 FUVoKX!#
cost price 成本價格 tai=2,'
credit 貸方 h%9>
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credit note 收款通知單 B}PT-S1l
creditor 債權人 raWs6b4Q
crossed check 橫線支票 %V,2,NCd
current account 往來活期賬戶 |Va*=@&6J
current asset 流動資產 Vq'\`$_
current liability 流動負債 n9
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current profit and loss 本期損益 T<hS
debit 借方 S'Hb5C2u
debt 債務 F;4*,Ap
debtor 債務人 k`l={f8C
deed 契據 rd*`8B
deferred assets 遞延資產 Z*+0gJ<Y
deferred liabilities 遞延負債 +VJS
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delivery 交貨 {XHAQ9'
delivery expense 送貨費 1ZL91'U
delivery order 出貨單 F/ZB%;O9
demand draft 即期匯票 SdOa#U)
demand note 即期票據 {X85
demurrage charge 延期費 U9<AL.
deposit 存款 /6=IL
deposit slip 存款單 |K|[>[?Z/
depreciation 折舊
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direct cost 直接成本 e-!6m#0
direct labour 直接人工 (i1JDe
director 董事 ($Cy-p
discount 折扣 )\S3Q
discount on purchase 進貨折扣 I~^t\iujs
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