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。 3?-V>-[G_
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acceptance 承兌 \J#I}-a&j
account 賬戶 F!DrZd>\
accountant 會計員 0ll,V
accounting 會計 ulJ+:zwq$
accounting system 會計制度 'dd<<E
accounts payable 應付賬款 cHfK-R
accounts receivable 應收賬款 0hEF$d6U
accumulated profits 累積利益 P
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adjusting entry ?#123;整記錄 'Y6(4|w
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adjustment ?#123;整 >QbI)if`1
administration expense 管理費用 zXA= se0U
advances 預付 `0/gs
advertising expense 廣告費
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agency 代理 #==[RNM%ap
agent 代理人 m"ki*9]
agreement 契約 Fp* &os
allotments 分配數
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allowance 津貼 aG8;,H=%,
amalgamation 合併 2n\i0?RD
amortization 攤銷 6r?cpJV{
amortized cost 應攤成本 crF9,p
annuities 年金
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applied cost 已分配成本 lVO(9sl*i
applied expense 已分配費用 `jl. f
applied manufacturing expense 己分配製造費用 _'o^@v:
apportioned charge 攤派費用 0Mzc1dG:
appreciation 漲價 tF) k6*+
article of association 公司章程
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assessment 課稅 l"V8n BR`
assets 資產 $(!D/bvJ
attorney fee 律師費 pNk,jeo
audit 審計 ~S~x@&yR
auditor 審計員 %QlBFl0a
average 平均數 |R|U z`
average cost 平均成本 S
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bad debt 壞賬 FkkZyCqZ`
balance 餘額 ?PH}b?f4
balance sheet 資產負債表 Yqj.z| }Nb
bank account 銀行賬戶 1Rb<(%
bank balance 銀行結存 =Am*$wGI
bank charge 銀行手續費 1]zyME
bank deposit 銀行存款 1+y6W1m^R
bank discount 銀行貼現 ~`Gcq"7,!
bank draft 銀行匯票 A/W7;D
bank loan 銀行借款 2v;
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bank overdraft 銀行透支 }][|]/s?42
bankers acceptance 銀行承兌 DdA}A>47
bankruptcy 破產 0zk
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bearer 持票人 -^NAHE$bW
beneficiary 受益人 71,0v`Z<
bequest 遺產 mU0r"\**c3
bill 票據 clU3#8P!=
bill of exchange 匯票 .$T:n[@
bill of lading 提單 t+Q|l&|0
bills discounted 貼現票據 I;fw]/M%!
bills payable 應付票據 =<27qj
bills receivable 應收票據 Yi! >8
board of directors 董事會 `cTsS
bonds 債券 &?ed.V@E5
bonus 紅利 J7aK3he
book value 賬面價值 dzC&7
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bookkeeper 簿記員 cbHn\m)J,
bookkeeping 簿記 "vHAp55B{
branch office general ledger 支店往來賬戶 0jx~_zq-j
broker 經紀人 OrqJo!FEg{
brought down 接前 '%r@D&*vp
brought forward 接上頁 1Z{p[\k
budget 預算 D_;n4<|.
by-product 副產品 X
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by-product sales 副產品銷售 ?;=Y1O7N(
capital 股本 frO/
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capital income 資本收益 I4DlEX
capital outlay 資本支出 OgpH{"
capital stock 股本 C%7 ,#}[U/
capital stock certificate 股票 d"$oV~>P|
carried down 移後 hF%~iqd
carried forward 移下頁 e, 3(i!47
cash 現金 IgnY*2FT
cash account 現金賬戶 ^T
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cash in bank 存銀行現金 9;WOqBD
cash on delivery 交貨收款 eX),B
cash on hand 庫存現金 _nCs$U
cash payment 現金支付 &JQ@(w
cash purchase 現購 ;w&yGm
cash sale 現沽
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cashier 出?#123;員 sYW)h$p;D
cashiers check 本票 kIZdND&
certificate of deposit 存款單折 E3C[o! 5
certificate of indebtedness 借據 g"AfI
certified check 保付支票 4 ~|TKd{
certified public accountant 會計師 zbKW.u]v
charges 費用 VX@G}3Ck
charge for remittances 匯水手續費 "+JwS
charter 營業執照 h+d;`7Z>
chartered accountant 會計師
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chattles 動產 = 8e8!8
check 支票 3B|-xq;]I
che stub 支票存根 uM6!RR!~
closed account 己結清賬戶 V# %spW
closing 結算 Xr6 !b:UX
closing entries 結賬紀錄 av$_hEjo|D
closing stock 期末存貨 `G5wiyH})
closing the book 結賬 !rqR]nd
columnar journal 多欄日記賬 8 =Lv7G%
combination 聯合 zi&d
commission 佣金 p5rRhu/|k3
commodity 商品 w+(wvNmNEK
common stock 普通股 5WN Z7cO
company 公司 *U^hwL
compensation 賠償 hd
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compound interest 複利 >43yty\
consignee 承銷人 ZVR 9vw28
consignment 寄銷 %hb5C 4q
consignor 寄銷人 ~0{Kga
consolidated balance sheet 合併資產負債表 )GKgK;=~
consolidated profit and loss account 合併損益表 y$No o)Z
consolidation 合併 EQhV}9
construction cost 營建成本 T/6=A$4
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construction revenue 營建收入 D;n%sRq(Z
contract 合同 !27]1%Aw
control account 統制賬戶 >RnMzH/9
copyright 版權 lH>XIEj
corporation 公司 N9|.D.#MF
cost 成本 V-r<v1}M
cost accounting 成本會計 W)~.o/;
cost of labour 勞工成本 `v{X@ x
cost of production 生產成本 ?7ZlX?D[
cost of manufacture 製造成本 }f'1x%RS^
cost of sales 銷貨成本 L2$L.@
cost price 成本價格 F}DD;K
credit 貸方 xAE@cwg
credit note 收款通知單 vp9<.*h
creditor 債權人 <\EfG:e
crossed check 橫線支票 (:x"p{
current account 往來活期賬戶 tP{$}cEY
current asset 流動資產 >D#}B1(!
current liability 流動負債 \ \}/2#1=c
current profit and loss 本期損益 k|C8sSH
debit 借方 * v]UgPk
debt 債務 Y\|J1I,Z4
debtor 債務人 W-QPO
deed 契據 3:#rFb
deferred assets 遞延資產 ,e_#
deferred liabilities 遞延負債 iCKwd 9?)
delivery 交貨 1hS~!r'qqv
delivery expense 送貨費 I
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delivery order 出貨單 34:EpZO@
demand draft 即期匯票 2H "iN[2A
demand note 即期票據 Lc?O K"[m
demurrage charge 延期費 .U%"oD
deposit 存款 R
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deposit slip 存款單 Zw{tuO7}K
depreciation 折舊 RBD
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direct cost 直接成本 1iDo$]TEK
direct labour 直接人工 -=IM8Dny
director 董事 uJ\Nga<?
discount 折扣 :n9^:srGZH
discount on purchase 進貨折扣 @E;pT3; )
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