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。 wxdyF&U
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acceptance 承兌 !MV
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account 賬戶 Fe!9y2Mg
accountant 會計員 o35fifM`
accounting 會計 bK*~ol
accounting system 會計制度 >2lwWXA
accounts payable 應付賬款 v"!4JZ%K
accounts receivable 應收賬款 G%:GeW
accumulated profits 累積利益 !20XsO
adjusting entry ?#123;整記錄 !Zjq9{t\"
adjustment ?#123;整 OfZN|S+~W
administration expense 管理費用 sn{tra
advances 預付 6N" l{!
advertising expense 廣告費 m4m<nnM
agency 代理 N+g@8Q2s;5
agent 代理人 [po "To
agreement 契約 (
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allotments 分配數 +B"0{>n}F
allowance 津貼 lr3
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amalgamation 合併 :]II-$/8
amortization 攤銷 Z^ar.boc
amortized cost 應攤成本 $k%Z$NSN=
annuities 年金 h"W8N+e\
applied cost 已分配成本 w/m:{c Hk
applied expense 已分配費用 \#Up|u:
applied manufacturing expense 己分配製造費用 ~ ?^/u8
apportioned charge 攤派費用 fZ{[]dn[
appreciation 漲價 1[PMDS_X
article of association 公司章程 'jfRt-_-
assessment 課稅 )^x K
assets 資產 Im?LIgt$
attorney fee 律師費 T@YGB]*Y
audit 審計 C+N k"l9
auditor 審計員 qoX@@xr1
average 平均數 ~Xv=9@,h
average cost 平均成本 `I;F$ `\
bad debt 壞賬 HdX2YPYn;
balance 餘額 ~
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balance sheet 資產負債表 GbZ;#^S
bank account 銀行賬戶 Q[u6|jRt
bank balance 銀行結存 \'v(Xp6
bank charge 銀行手續費 AkBMwV
bank deposit 銀行存款 Da1aI]{I
bank discount 銀行貼現 i$^ZTb^
bank draft 銀行匯票 .~D>5 JnEk
bank loan 銀行借款 kOrl\_!z3
bank overdraft 銀行透支 u{e-G&]^;
bankers acceptance 銀行承兌 '%;\YD9
bankruptcy 破產 ajH"Jy3A
bearer 持票人 H9 tXSh
beneficiary 受益人 =o 7}
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bequest 遺產 MuI2?:~:*4
bill 票據 =xN= #
bill of exchange 匯票 n1v5Q2xw
bill of lading 提單 L
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bills discounted 貼現票據 +j/~Af p5f
bills payable 應付票據 K_&MoyJJ9f
bills receivable 應收票據 tkKJh !Q7
board of directors 董事會 j`>^1Q
bonds 債券 zJN7<sv
bonus 紅利 }JgYCsF/f
book value 賬面價值 [2c{k
bookkeeper 簿記員 |oFAGP1
bookkeeping 簿記 I PCGt{B~
branch office general ledger 支店往來賬戶 Yl^mAS[w&
broker 經紀人 X$n(-65
brought down 接前 dp5cDF}l
brought forward 接上頁 ml!5:r>
budget 預算 P 7D!6q
by-product 副產品 ~Ci{3j :]
by-product sales 副產品銷售 ,. EBOUW^
capital 股本 WcUJhi^\C
capital income 資本收益 {dWObh
capital outlay 資本支出 Y3U9:VB
capital stock 股本 {]N3f[w
capital stock certificate 股票 |NFZ(6vNh
carried down 移後
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carried forward 移下頁 5<YzalNf
cash 現金 g_.^O$}
cash account 現金賬戶 Kq6jw/T
cash in bank 存銀行現金 /bRg?Q
cash on delivery 交貨收款 Jh/ E@}'
cash on hand 庫存現金 2umv|]n+l|
cash payment 現金支付 YA]5~ZE\
cash purchase 現購 iw?I
cash sale 現沽 pox,Im
cashier 出?#123;員 Q[4:
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cashiers check 本票 S~OhtHwK
certificate of deposit 存款單折 r7mD{0s*
certificate of indebtedness 借據 A<MtKb
certified check 保付支票 b{7E;KyY,
certified public accountant 會計師 G;iEo4\?
charges 費用 Am4lEvb
charge for remittances 匯水手續費 Jf;?XP]z
charter 營業執照 =6nD si
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chartered accountant 會計師 dFXc/VH')
chattles 動產 v
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check 支票 1
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che stub 支票存根 V
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closed account 己結清賬戶 'fd1Pj9~$
closing 結算 ?}QH=&=^
closing entries 結賬紀錄 qCQ./"8
closing stock 期末存貨 a:STQk V
closing the book 結賬 2 ][DZl
columnar journal 多欄日記賬 30j|D3-
combination 聯合 ,\)a_@@k
commission 佣金 ?)4?V\$
commodity 商品 j7QX,_Q
common stock 普通股 #\rwLpC1u
company 公司 ]2SI!Ai7
compensation 賠償 o2H1N~e#c
compound interest 複利 },$0&/>ft
consignee 承銷人 je,}_:7
consignment 寄銷 kma?v B
consignor 寄銷人 q>!L6h5]t
consolidated balance sheet 合併資產負債表 j{++6<tr
consolidated profit and loss account 合併損益表 +~zXDBS9
consolidation 合併 uq3{hB#
construction cost 營建成本 xl9aV\
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construction revenue 營建收入 L:nXW z
contract 合同 =qVP] 9
control account 統制賬戶 <=K qcHb
copyright 版權 Y$>-%KcKeI
corporation 公司 qQ[b VD\*
cost 成本 knp>m,w
cost accounting 成本會計 (t^n'V
cost of labour 勞工成本 Ut@RGg+f8
cost of production 生產成本 1%[_`J;>Z
cost of manufacture 製造成本 uYI@9U
cost of sales 銷貨成本 s54nF\3V
cost price 成本價格 j V3)2C}
credit 貸方 Ch
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credit note 收款通知單 Tb;d.^
creditor 債權人 k3!a$0Bs;
crossed check 橫線支票 $RX'(/
current account 往來活期賬戶 dhPKHrS
current asset 流動資產 ;r\(p|e
current liability 流動負債 C]u',9,
current profit and loss 本期損益 {^)70Vz>PE
debit 借方 DPgm%Xq9(!
debt 債務 ={2!c
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debtor 債務人 $"JpFT
deed 契據 !v|IS
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deferred assets 遞延資產 }Rvm &?~O
deferred liabilities 遞延負債 d;[u8
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delivery 交貨 0rSIfYZa
delivery expense 送貨費 !\ND(
delivery order 出貨單 <Q< AwP
demand draft 即期匯票 M+>`sj
demand note 即期票據 &$FvWFRh#
demurrage charge 延期費 `bI)<B
deposit 存款 D|bBu
deposit slip 存款單 &Nl2sey
depreciation 折舊 Z [Xa%~5>5
direct cost 直接成本 }alj[)
direct labour 直接人工 +Lm4kA+aE5
director 董事 @ T;L
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discount 折扣 vE, 37
discount on purchase 進貨折扣 0X|_^"!
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