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。 U=ek_FO
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acceptance 承兌 ctk~}(1#
account 賬戶 ]0dj##5tJ
accountant 會計員 _ZMAlC*$G
accounting 會計 sV']p#HK0
accounting system 會計制度
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accounts payable 應付賬款 70Z#Ej
accounts receivable 應收賬款 `W=3_
accumulated profits 累積利益 > a?K![R
adjusting entry ?#123;整記錄 Vd&&GI(:?^
adjustment ?#123;整 VY1&YR}Y
administration expense 管理費用 ovXU +8
advances 預付 aTWCX${~b
advertising expense 廣告費 s;!_'1pi@
agency 代理 fFe{oR
agent 代理人 d8!yV~Ka
agreement 契約 gfr+`4H >v
allotments 分配數 tEam6xNf,
allowance 津貼 wJAJ
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amalgamation 合併 =:"wU
amortization 攤銷 :w,#RcW
amortized cost 應攤成本 uB@~x Q_V
annuities 年金 }mdk+IEt
applied cost 已分配成本 '_~qAx@F#c
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 B?gFFU61
apportioned charge 攤派費用 V1-URC24vd
appreciation 漲價 CqVeR';2
article of association 公司章程 y>! 8mDvZ
assessment 課稅 "p@EY|Zv%I
assets 資產 fMm.V=/+
attorney fee 律師費 [X
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audit 審計 <p5?yF
auditor 審計員 dJ(<zz+;b
average 平均數 <L'6CBbP
average cost 平均成本 "$krK7Z
bad debt 壞賬 YAP,#a
balance 餘額 w!|jL
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balance sheet 資產負債表 <ebC]2j8cK
bank account 銀行賬戶 P
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bank balance 銀行結存 fNk0&M
bank charge 銀行手續費 y2M]z:Y U
bank deposit 銀行存款 aoHAB
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bank discount 銀行貼現 .%G>z"Xx
bank draft 銀行匯票 ua!43Bp
bank loan 銀行借款 s H(io
bank overdraft 銀行透支 w| eVl{~p
bankers acceptance 銀行承兌 3lsfT-|Wt&
bankruptcy 破產 Qf($F,)K
bearer 持票人 @j<Q2z^
beneficiary 受益人 lx{ '
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bequest 遺產 E_D0Nm%n
bill 票據 'm^]X3y*
bill of exchange 匯票 A~X| vW
bill of lading 提單 *X /i<
bills discounted 貼現票據 .
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bills payable 應付票據 @]YEOk-
bills receivable 應收票據 ?mHu eX
board of directors 董事會 h?Lp9VF
bonds 債券 / ?'FSWDU
bonus 紅利 &3$FkU^F6
book value 賬面價值 * hmoi
bookkeeper 簿記員 ;(@' +"
bookkeeping 簿記 oU|_(p"e|
branch office general ledger 支店往來賬戶 Vg(FF"
broker 經紀人 ?vP6~$*B
brought down 接前 y!c<P,Lt3f
brought forward 接上頁 &$heW
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budget 預算 0Ibe~!EiQJ
by-product 副產品 VC
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by-product sales 副產品銷售 . @0@Y
capital 股本 7Ue&y8Yf
capital income 資本收益 XS$#\UQ
capital outlay 資本支出 ojyP.R
capital stock 股本 S$=caZ?
capital stock certificate 股票 seVT|z
carried down 移後 %\L{Ud%7
carried forward 移下頁 :F_>`{
cash 現金 " {X0&
cash account 現金賬戶 LYr9a(
cash in bank 存銀行現金 |\xTcS|d
cash on delivery 交貨收款 L2c\i
cash on hand 庫存現金 r4ljA@L
cash payment 現金支付 26p_fKY
cash purchase 現購 klMpiy
cash sale 現沽 6tGF
cashier 出?#123;員 wq|7sk{
cashiers check 本票 oIniy{
certificate of deposit 存款單折 U02
certificate of indebtedness 借據 qDcoccE
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certified check 保付支票 R8 LHwRQ
certified public accountant 會計師 n5#QQk2
charges 費用 bYmk5fpRG
charge for remittances 匯水手續費 wD/jN:
charter 營業執照 j`+{FCB7
chartered accountant 會計師 &Xc=PQ:I
chattles 動產 P4LiU2C
check 支票 e jR_3K^
che stub 支票存根 fCZ"0P3(
closed account 己結清賬戶 ~pHuh#>
closing 結算 A]1dR\p
closing entries 結賬紀錄 O0s,)8+z5D
closing stock 期末存貨 3dJiu
closing the book 結賬 1]Cdfj6@
columnar journal 多欄日記賬 Mf !S'\
combination 聯合 v2a(yH
commission 佣金 KdD~;Ap$
commodity 商品 _~'MQ`P
common stock 普通股 n]7rHV}G
company 公司 q#1G4l.
compensation 賠償
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compound interest 複利 ]o8yZ x
consignee 承銷人 (XlvPcTi
consignment 寄銷 /0!.u[t)~
consignor 寄銷人 ).0p\.W~
consolidated balance sheet 合併資產負債表 K4o']{:U
consolidated profit and loss account 合併損益表 (pHJEY
consolidation 合併 _
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construction cost 營建成本 Hzc}NyJ
construction revenue 營建收入 KS1udH^Zc
contract 合同 HR?bnkv|id
control account 統制賬戶 l>L?T#v!_
copyright 版權 .Wr7*J[V.
corporation 公司 X-Ev>3H
cost 成本 %Pl |3 i
cost accounting 成本會計 ^uphpABpD
cost of labour 勞工成本 t=My=pG
cost of production 生產成本 s&+`>
cost of manufacture 製造成本
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cost of sales 銷貨成本 Ut C<TBr
cost price 成本價格 P[$idRS&
credit 貸方 Nq^o8q_
credit note 收款通知單 ,Z
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creditor 債權人 C3N1t
crossed check 橫線支票 M= |is*t
current account 往來活期賬戶 Z0O0Q =e\Y
current asset 流動資產 =v!Z8zk=W
current liability 流動負債 XiV
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current profit and loss 本期損益 Ao*:$:k
debit 借方 )~S`[jV5
debt 債務 x^i97dZS^"
debtor 債務人 U%Hcck'
deed 契據 }sJ}c}b
deferred assets 遞延資產 ;j[gE
deferred liabilities 遞延負債 ew~uOG+
delivery 交貨 T,Q7 YI
delivery expense 送貨費 T~SkFZ
delivery order 出貨單 (Rp5g}b
demand draft 即期匯票 +W$uHQq
demand note 即期票據 <Wj/A/
demurrage charge 延期費 Im};wJ&
deposit 存款 j~=<O<P
deposit slip 存款單 n=0^8QQ
depreciation 折舊 V?>&9D"m
direct cost 直接成本 F x$W3FIO]
direct labour 直接人工 0LIXkF3^1
director 董事 BPKrRex
discount 折扣 sya!VF]`
discount on purchase 進貨折扣 KG96;l@'(
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