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。 6j Rewj
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acceptance 承兌 t$3B#=
account 賬戶 ?3%r:g4
accountant 會計員 "/yS HB[
accounting 會計 +|--}iE5n
accounting system 會計制度 P(
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accounts payable 應付賬款 q`3HHq
accounts receivable 應收賬款 %o
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accumulated profits 累積利益 =$y;0]7Lwi
adjusting entry ?#123;整記錄 mT/^F{c
adjustment ?#123;整 {9FL}Jrt
administration expense 管理費用 +Ks 3
advances 預付 }}Zg/
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advertising expense 廣告費 xn>N/+,
agency 代理
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agent 代理人 /:v}Ni"6nF
agreement 契約 DX^8w?t
allotments 分配數 pD!j#suMA
allowance 津貼
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amalgamation 合併 !"ir}Y%
amortization 攤銷 0#NbAMt
amortized cost 應攤成本 ;Y,zlq2
annuities 年金 'h@&rr@5
applied cost 已分配成本 Y4+]5;B8
applied expense 已分配費用 j/jFS]iC
applied manufacturing expense 己分配製造費用 $DaQM'-
apportioned charge 攤派費用 /#z"c]#
appreciation 漲價 (-],VB
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article of association 公司章程 ,vo]WIQ\:
assessment 課稅 JAM]neKiX
assets 資產 ,rjl|F*
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attorney fee 律師費 5|7<ZL
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audit 審計 vQG v4
auditor 審計員 2r!-
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average 平均數 4:Oq(e_(
average cost 平均成本 * H~=dPC
bad debt 壞賬 M~h.MPI
balance 餘額 J 7sH]
balance sheet 資產負債表 wA"d?x
bank account 銀行賬戶 Kf6D)B 26
bank balance 銀行結存 j"jQiL_*
bank charge 銀行手續費 ">M&/}4
bank deposit 銀行存款 `t\\O
bank discount 銀行貼現 v0TbQ
bank draft 銀行匯票 &JYkh >
bank loan 銀行借款 OnU-FX<
bank overdraft 銀行透支 da~_(giD*
bankers acceptance 銀行承兌 W56VA>ia
bankruptcy 破產 *8+HQ[[#
bearer 持票人 DZ1.Bm0
beneficiary 受益人 1JJ1!& >
bequest 遺產 R!
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bill 票據 Bt#'6::
bill of exchange 匯票 $=X>5B
bill of lading 提單 LqO=wK~
bills discounted 貼現票據 *&I
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bills payable 應付票據 D+jE{v'
bills receivable 應收票據 fq4uiFi<
board of directors 董事會 ]rSg,Q>E
bonds 債券 XZS%az1%
bonus 紅利 (sI`FW_
book value 賬面價值 itE/QB
bookkeeper 簿記員 K}MlC}oIt
bookkeeping 簿記 x}O,xquY
branch office general ledger 支店往來賬戶 7SN61)[m
broker 經紀人 [c -|`d^
brought down 接前 <$pv;]n
brought forward 接上頁 XAi0lN{,
budget 預算 GIT"J}b}
by-product 副產品 ]jPP]Z:y
by-product sales 副產品銷售 WJ)4rQ$o
capital 股本 V2xvuDHI
capital income 資本收益 ;q5|If
capital outlay 資本支出 6xAxLZz<
capital stock 股本 vC^{,?@
capital stock certificate 股票 O,-
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carried down 移後 Um4D
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carried forward 移下頁 FA\U4l-
cash 現金 }D?qj3?bj
cash account 現金賬戶 Vugb;5Vl
cash in bank 存銀行現金 DSWmQQ
cash on delivery 交貨收款 kma>'P`G
cash on hand 庫存現金 QhLgFu
cash payment 現金支付 y<wd~!>Ubu
cash purchase 現購 @ULWVS#t2
cash sale 現沽 dz>Jl},`k
cashier 出?#123;員 j:>0XP
cashiers check 本票 QoZZXCU
certificate of deposit 存款單折 fYzP4
certificate of indebtedness 借據 T$AVMVq
certified check 保付支票 'x<oILOG
certified public accountant 會計師 #6~Bg)7AM
charges 費用 AlG5n'
charge for remittances 匯水手續費 V1GkX=H},
charter 營業執照 @$t\yBSK
chartered accountant 會計師 ]zCD1*)
chattles 動產 ?FUK_]
check 支票 ASrRMH[
che stub 支票存根 ,!LY:pMK
closed account 己結清賬戶 Vp0_R9oQ
closing 結算 %3|/t-US
closing entries 結賬紀錄 .p*?g;
closing stock 期末存貨 [)dIt@Y&j
closing the book 結賬 61_-G#W
columnar journal 多欄日記賬 h:U#F )
combination 聯合 EaHJl
commission 佣金
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commodity 商品 C"mWO Y2]
common stock 普通股 IbJ
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company 公司 jN'h/\
compensation 賠償 WC37=8mA
compound interest 複利 'ey62-^r6
consignee 承銷人 ij~-
consignment 寄銷 u??ti
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consignor 寄銷人 ~(yW#'G
consolidated balance sheet 合併資產負債表 u<N`
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consolidated profit and loss account 合併損益表 Q4/BpKL
consolidation 合併 FC6~V6R
construction cost 營建成本 diVg|Z3T
construction revenue 營建收入 r\FZ-gk}Q
contract 合同 md?
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control account 統制賬戶 cDzb}W*UM
copyright 版權 r>i95u82'
corporation 公司 7fO<=ei:
cost 成本 bd-iog(
cost accounting 成本會計 sKsMF:|OT
cost of labour 勞工成本 4\p%|G^hU
cost of production 生產成本 oyY
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cost of manufacture 製造成本 >SLmlK
cost of sales 銷貨成本 ^,t@HN;gA
cost price 成本價格 z$}9f*W}B
credit 貸方 c3ru4o*K
credit note 收款通知單 )G?\{n-
creditor 債權人 *RVCz|0%w
crossed check 橫線支票 K/*"U*9Kv
current account 往來活期賬戶 ^k$Bx_{
current asset 流動資產 *]h"J]
current liability 流動負債 L6i|5 P
current profit and loss 本期損益 surNJ,)
debit 借方 vu91"
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debt 債務 TXXG0 G
debtor 債務人 %6rSLBw3
deed 契據 @1gURx&2_
deferred assets 遞延資產 QT73=>^B
deferred liabilities 遞延負債 TF5jTpGq
delivery 交貨 <y~Ba@1u
delivery expense 送貨費 G!=(^G@J;
delivery order 出貨單 a~a:mM>p
demand draft 即期匯票 ys>n%24qP
demand note 即期票據 %8%|6^,
demurrage charge 延期費 -sZ'<(3
deposit 存款 =3A4.nW
deposit slip 存款單 0'.z|Jg=
depreciation 折舊 .-mIU.Nwi
direct cost 直接成本 gPc1oc(
direct labour 直接人工 b]Kb ~y|
director 董事 2#3`[+
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discount 折扣 V_D wHq2
discount on purchase 進貨折扣 r79P|)\
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