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。 8~Rja
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acceptance 承兌 PQlG!
account 賬戶 [="moh2*f
accountant 會計員 U"<Z^)
accounting 會計 \b1I<4(
accounting system 會計制度 u%JM0180
accounts payable 應付賬款 @L,T/m-HF
accounts receivable 應收賬款 >OBuHqC
accumulated profits 累積利益 NV^ktln
adjusting entry ?#123;整記錄 cs8bRXjHa
adjustment ?#123;整 -!I.:97 N
administration expense 管理費用 #Jq@p_T"
advances 預付 mdoy1a
advertising expense 廣告費 6Bo~7gnc
agency 代理 Fx/9T2%=
agent 代理人 ]j}zN2[A
agreement 契約 O_FT@bo\
allotments 分配數 |&o1i~Y
allowance 津貼 @|j`I1r.A
amalgamation 合併 POtDg
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amortization 攤銷 `Btdp:j8i
amortized cost 應攤成本 EN+WEMro
annuities 年金 r%&hiobMYs
applied cost 已分配成本 v}M, M&?
applied expense 已分配費用 M+ ^]j
applied manufacturing expense 己分配製造費用 ? Ls]k
apportioned charge 攤派費用 Km'd=B>Jy
appreciation 漲價 +7|Oy3
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article of association 公司章程 w-HgC
assessment 課稅 4O[5,
assets 資產 lF 8B+
attorney fee 律師費 C'
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audit 審計 2Qc&6-;`
auditor 審計員 "k
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average 平均數 hOO)0IrIM*
average cost 平均成本 3
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bad debt 壞賬 'N,x=1R5
balance 餘額 s3uT:Xw3rW
balance sheet 資產負債表 s<sqO,!
bank account 銀行賬戶 6K[s),rdv
bank balance 銀行結存 RC
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bank charge 銀行手續費 \@*cj
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bank deposit 銀行存款 "Y7RvL!U
bank discount 銀行貼現 Yu9
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bank draft 銀行匯票 LZX-am`%
bank loan 銀行借款 nR!qolh
bank overdraft 銀行透支 tZk
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bankers acceptance 銀行承兌
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bankruptcy 破產 `
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bearer 持票人 )qzJu*c
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beneficiary 受益人 %[
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bequest 遺產 _0oZgt)
bill 票據 ,Uc\
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bill of exchange 匯票 4<ER
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bill of lading 提單 8T&m{s
bills discounted 貼現票據 e1[kgp
bills payable 應付票據 %UV_
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bills receivable 應收票據 OJbY\U
board of directors 董事會 fdck/|`t
bonds 債券 "P&|e|7
bonus 紅利 x1|5q/I
book value 賬面價值 o5BOe1_Pw
bookkeeper 簿記員 Q'7o_[o/
bookkeeping 簿記 =uKK{\+|Y
branch office general ledger 支店往來賬戶 f|m.v
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broker 經紀人 rQ30)5^V|
brought down 接前 fx99@%Ii
brought forward 接上頁 YZr^;jfP
budget 預算 :1hp_XfJb
by-product 副產品 |b'tf:l
by-product sales 副產品銷售 DS=kSkW^&5
capital 股本 7EI(7:gOn
capital income 資本收益 ky#<\K1}'
capital outlay 資本支出 /+JCi6{sHS
capital stock 股本 FK
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capital stock certificate 股票 wAF>C[ <\
carried down 移後 1Q#hanh_`
carried forward 移下頁
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cash 現金 wrK$ZO]
cash account 現金賬戶 d,8V-Dk+p
cash in bank 存銀行現金 "h2;65@
cash on delivery 交貨收款 CW
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cash on hand 庫存現金 j;VYF
cash payment 現金支付 '=\]4?S
cash purchase 現購 u32wS$*8
cash sale 現沽 dm8veKW'l
cashier 出?#123;員 /n@_Ihx
cashiers check 本票 v;JY;Uh|
certificate of deposit 存款單折 ?r
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certificate of indebtedness 借據 L7X._XBO[
certified check 保付支票 AH`tk
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certified public accountant 會計師 31w?bx !Pp
charges 費用 E+JGqk
charge for remittances 匯水手續費 !xj >~7
charter 營業執照 l"CHI*
chartered accountant 會計師 RNl%n}
chattles 動產 yoGE#+|7^
check 支票 8%arA"#S
che stub 支票存根 _~HGMC)
closed account 己結清賬戶 ~AjbF(Ad
closing 結算 K 2LLuS!
closing entries 結賬紀錄 ;9,Ll%Lk<
closing stock 期末存貨 68;,hS*|6
closing the book 結賬 )K8
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columnar journal 多欄日記賬 XL EA|#
combination 聯合 N^%[
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commission 佣金 |Ro\2uSr
commodity 商品 g RSM~<
common stock 普通股 P:ys--$"
company 公司 q^"P_pV\
compensation 賠償 =1VY/sv
compound interest 複利 CSt6}_c!
consignee 承銷人 B 8C3LP}?
consignment 寄銷 Nf<([8v;t
consignor 寄銷人 @B7;
consolidated balance sheet 合併資產負債表 ~qFi0<-M
consolidated profit and loss account 合併損益表 d!Y,i!l!
consolidation 合併 TD!
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construction cost 營建成本 IL YS:c58=
construction revenue 營建收入 :L*CL 8m
contract 合同 b:Rl }"a
control account 統制賬戶 ,i>5\Yl%
copyright 版權 8QFY:.h&
corporation 公司 hh:0m\@<
cost 成本 @ mtv2P`
cost accounting 成本會計 (a&.A
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cost of labour 勞工成本 M?)>,
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cost of production 生產成本 Z|' tw^0e5
cost of manufacture 製造成本 W5J"#^kdF8
cost of sales 銷貨成本 _4[kg)#+
cost price 成本價格 Qn
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credit 貸方 EBK\.
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credit note 收款通知單 iOjmj0
creditor 債權人 y])xP%q2O
crossed check 橫線支票 (VC{#^2l
current account 往來活期賬戶 pO
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current asset 流動資產 ]=@>;yP)
current liability 流動負債 AD*+?%hj
current profit and loss 本期損益 h=d&@k\g
debit 借方 s )~Q@ze2
debt 債務 %8S!l;\H5
debtor 債務人 ,h8)5Mj/J
deed 契據 #G)ZhgB^
deferred assets 遞延資產 0fi+tc30
deferred liabilities 遞延負債 Nl;rg*@o
delivery 交貨 `lcpUWn
delivery expense 送貨費 Bk?M F6
delivery order 出貨單 89'nbg
demand draft 即期匯票 (8=Zr0H
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demand note 即期票據 |M9x&(H;Hw
demurrage charge 延期費 -2% []
deposit 存款 xU67ztS'E'
deposit slip 存款單 hb`bQ
depreciation 折舊 N-_2d*l 3
direct cost 直接成本 ~q-|cl<
direct labour 直接人工 R6{%o:{
director 董事 - bFz
discount 折扣 3<'SnP3mY
discount on purchase 進貨折扣 U{i9h6b"18
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