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。 `TAcZl=8
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acceptance 承兌 A
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account 賬戶 (}6wAfGo
accountant 會計員 TXx'7[
accounting 會計 $u&|[vcP0
accounting system 會計制度 q?1yE@th
accounts payable 應付賬款
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accounts receivable 應收賬款 B6(h7~0(<
accumulated profits 累積利益 nxD'r
adjusting entry ?#123;整記錄 |z T%$
adjustment ?#123;整 )< l\jfx e
administration expense 管理費用 v^;-@ddr
advances 預付 l~ CZW*/
advertising expense 廣告費 N*HH,m&
agency 代理 k RQ~hRT6
agent 代理人 5a8JVDLX^
agreement 契約 >@z d\}@W
allotments 分配數 `~0P[>|+
allowance 津貼 S ]vW&r3`
amalgamation 合併 M9h<}mh\
amortization 攤銷 ofVEao
amortized cost 應攤成本 R9bhC9NP
annuities 年金 ]DGGcUk7
applied cost 已分配成本 7:#
applied expense 已分配費用 5FZ47m ~{Z
applied manufacturing expense 己分配製造費用 `D4oAx d9
apportioned charge 攤派費用 S!u6dz^[$X
appreciation 漲價 zUNH8=U
article of association 公司章程 0T 1HQ
assessment 課稅 E`Q;DlXv>
assets 資產 e21E_exM0
attorney fee 律師費 x GwTk
audit 審計 C{DlcZ<
auditor 審計員 +}kO;\
average 平均數 Oi6f8*,
average cost 平均成本 IkiQOk
bad debt 壞賬 MJy;GzJ O
balance 餘額 {qJHL;mP:8
balance sheet 資產負債表 z|Hy>|+
bank account 銀行賬戶 n9N#&Q"7m
bank balance 銀行結存 mx:J>SPA8
bank charge 銀行手續費 +SAk:3.#CV
bank deposit 銀行存款 r9+E'\
bank discount 銀行貼現 vYYS.ve
bank draft 銀行匯票 <Z2(qZ^Z
bank loan 銀行借款 <j{0!J@:
bank overdraft 銀行透支 |= tJ|
bankers acceptance 銀行承兌 =X)Q7u".7
bankruptcy 破產 BhOXXa{B
bearer 持票人 R5m`;hF
beneficiary 受益人 <jpe u^7
bequest 遺產 aJEbAs}
bill 票據 j2< !z;2
bill of exchange 匯票 3Gc ,I:\
bill of lading 提單 ^fFtI?.6jI
bills discounted 貼現票據 <WZ1-
bills payable 應付票據 MMd0O X)P
bills receivable 應收票據 HyZVr2
board of directors 董事會 (~q#\
bonds 債券 ^2C0oX
bonus 紅利 DZ%g^DRZX
book value 賬面價值 c1pq]mz|z
bookkeeper 簿記員 JRHf.?
bookkeeping 簿記 BM|-GErE
branch office general ledger 支店往來賬戶 NFrNm'v
broker 經紀人 C/{nr-V3u
brought down 接前 5%2ef{T[
brought forward 接上頁 = 4BLc
budget 預算 'LJ %.DJ
by-product 副產品 *i=?0M4S
by-product sales 副產品銷售 X{5v?4wI
capital 股本 6(ka"Vu~
capital income 資本收益 WF+bN#YJ
capital outlay 資本支出 3~cS}N T
capital stock 股本 :5TXA
capital stock certificate 股票 ,:0Q1~8
carried down 移後 ${jA+L<J
carried forward 移下頁 @ChN_gd3!
cash 現金 \e`6=Q%
cash account 現金賬戶 Sf+(1_^`t
cash in bank 存銀行現金 2E@C0Ha L
cash on delivery 交貨收款 =fKhXd
cash on hand 庫存現金 ir9Q##f
cash payment 現金支付 Qh)|FQ[s$r
cash purchase 現購 :6 Hxxh
cash sale 現沽 O\|C,Epm
cashier 出?#123;員 N+Q(V*:3v
cashiers check 本票 wQF&GGYR
certificate of deposit 存款單折 *6 I =o
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certificate of indebtedness 借據 Ma`
certified check 保付支票 y8<
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certified public accountant 會計師 b5iIV1g
charges 費用 4@/ q_*3o
charge for remittances 匯水手續費 c7FfI"7HR
charter 營業執照 %f_)<NP9=
chartered accountant 會計師 .fio<mqi
chattles 動產 xHM&csL
check 支票 sYAG,r>h
che stub 支票存根 . 1{vpX
closed account 己結清賬戶 "'Q" (S
closing 結算 ef;&Y>/
closing entries 結賬紀錄 r6O7&Me<
closing stock 期末存貨 "ay,Lr
closing the book 結賬 #U",,*2
columnar journal 多欄日記賬 j6&zRFX
combination 聯合 ]>VJ--fH
commission 佣金 #Qtg\X
commodity 商品 9J-!o]f .b
common stock 普通股 *3w/`R<\
company 公司 d&[M8(
compensation 賠償 ;[WSf{k
compound interest 複利 7$q2v=tH_
consignee 承銷人 R`I8Ud4=
consignment 寄銷 C:tSCNH[
consignor 寄銷人 P+*rWJ8gQ
consolidated balance sheet 合併資產負債表 ]X>QLD0W
consolidated profit and loss account 合併損益表 4%',scn
consolidation 合併 1cHSgpoJ
construction cost 營建成本 )+jK0E1
construction revenue 營建收入 P-E'cb%ub
contract 合同 Ovl?j&8
control account 統制賬戶 ;y?D1o^r8W
copyright 版權 yZj}EBa
corporation 公司 +e
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cost 成本 DWm;&RPJ
cost accounting 成本會計 + e5
cost of labour 勞工成本 ^| FVc48{
cost of production 生產成本 e-Ybac%
cost of manufacture 製造成本 ;EE&~&*w
cost of sales 銷貨成本 *oX
cost price 成本價格 i#M a-0#
credit 貸方 3zA8pI w
credit note 收款通知單 ery?G-
creditor 債權人 HdY3DdC%q
crossed check 橫線支票 yVmtsQ-}a
current account 往來活期賬戶 t]u(jX)
current asset 流動資產 RAv RNd
current liability 流動負債 V(''p{
current profit and loss 本期損益
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debit 借方 Y1Gg (z
debt 債務 5KC\1pei
debtor 債務人 }0Kqy;
deed 契據 TY54e T
deferred assets 遞延資產 xnhDW7m
deferred liabilities 遞延負債 !F7EAQn{(
delivery 交貨 lk
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delivery expense 送貨費 DiYJlD&
delivery order 出貨單 u]]5p[|S
demand draft 即期匯票 -NflaV~
demand note 即期票據 z`xz~9a<
demurrage charge 延期費 jOm&yX
deposit 存款 ~-`BSR
deposit slip 存款單 Sf4h!ly
depreciation 折舊 oQ-|\?{;A
direct cost 直接成本
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direct labour 直接人工 Z68Wf5@to&
director 董事 V'.eesN
discount 折扣 `!Ge"JB6
discount on purchase 進貨折扣 [!dnm1
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