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。 Um#Wu]i
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acceptance 承兌 A+hT3;lp
account 賬戶 b)(?qfXWP
accountant 會計員 ;qH O OT
accounting 會計 dT,o=8fg
accounting system 會計制度 @
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accounts payable 應付賬款 q[`j`8YY!R
accounts receivable 應收賬款 3gd&i
accumulated profits 累積利益 {43>m)8+
adjusting entry ?#123;整記錄 ^&y$Wd]6
adjustment ?#123;整 34\(7JO
administration expense 管理費用 ~/.7l8)
advances 預付 UfS%71l.$
advertising expense 廣告費 KM^ufF2[
agency 代理 i[wb0yL
agent 代理人 Sb~MQ_
agreement 契約 o,|[GhtHqs
allotments 分配數 6 G=j6gK%P
allowance 津貼 5^
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amalgamation 合併 )iFJz/n>
amortization 攤銷 r@ZJ{4\Q
amortized cost 應攤成本 cM&{+el
annuities 年金 gz3pX#S
applied cost 已分配成本 Qxj JN^Q
applied expense 已分配費用 {%_L=2n6
applied manufacturing expense 己分配製造費用 Q-1vw6d
apportioned charge 攤派費用 9k{PBAP
appreciation 漲價 w*R$o
article of association 公司章程 fW?o@vlO
assessment 課稅 )"pF R4
assets 資產 0jEL<TgC
attorney fee 律師費 )ZN|
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audit 審計 I_RsYw
auditor 審計員 &RfC"lc
average 平均數 P#AW\
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average cost 平均成本 i[ mEi|
bad debt 壞賬 wi
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balance 餘額 rS;Dmm
balance sheet 資產負債表 (DI>5.x"
bank account 銀行賬戶 cFJY^A
bank balance 銀行結存 ^pUHKXihD
bank charge 銀行手續費 &Y }N|q-
bank deposit 銀行存款 Dd\jHF>u
bank discount 銀行貼現 [UH||qW
bank draft 銀行匯票 *c2YRbU(
bank loan 銀行借款 kBffF@{
bank overdraft 銀行透支 {E@Lft-
bankers acceptance 銀行承兌 13>0OKg`#
bankruptcy 破產 ^jx7@LgS=
bearer 持票人 @H=:)*;
beneficiary 受益人 J@u;H$@/y
bequest 遺產 4T ~}
bill 票據 `E>1>'
bill of exchange 匯票 ;5)P6S.D
bill of lading 提單 Om5Y|v"*
bills discounted 貼現票據 o7$'cn
bills payable 應付票據 h D/*h*}T>
bills receivable 應收票據 ynQ: >tw
board of directors 董事會 p9x(D/YP0
bonds 債券 -[wGX}}
bonus 紅利 va0{>Dc+
book value 賬面價值 X<I+&Zi
bookkeeper 簿記員 H5Io{B%=
bookkeeping 簿記 h%uZYsK
branch office general ledger 支店往來賬戶 ax<?GjpM
broker 經紀人 R21b!
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brought down 接前 .
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brought forward 接上頁 rp;b" q
budget 預算 z62;
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by-product 副產品 yjF1}SQ
by-product sales 副產品銷售 TIQkW,
capital 股本 sG92XJ
capital income 資本收益 )% ~OH
capital outlay 資本支出 G6$kv2(k`@
capital stock 股本 AHX St
capital stock certificate 股票 ,)vDeU
carried down 移後 1ng!G 7g
carried forward 移下頁 FG.em
cash 現金 d^{RQ
cash account 現金賬戶 e?8
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cash in bank 存銀行現金 (KDD e}f
cash on delivery 交貨收款 $\X[@E S0
cash on hand 庫存現金 hHV";bk
cash payment 現金支付 vH :LQ!2
cash purchase 現購 ww],y@da
cash sale 現沽 n(;|q&3
cashier 出?#123;員 t.xxSU5~%
cashiers check 本票 xdp`<POn%
certificate of deposit 存款單折 B><d9d
certificate of indebtedness 借據 9_Be0xgJ3^
certified check 保付支票
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certified public accountant 會計師 /`wvxKX
charges 費用 [XEkz#{
charge for remittances 匯水手續費 xMTKf+7
charter 營業執照 wl#@lOv-P
chartered accountant 會計師 ;:\<gVi:
chattles 動產 ]>=}*=
check 支票 3G}x;Cp\D
che stub 支票存根 Ya3C#=
closed account 己結清賬戶 a7r%X -
closing 結算 &$`P,i 1)
closing entries 結賬紀錄 J&W)(Cf
closing stock 期末存貨 kmP]SO?tx
closing the book 結賬 M2OIBH4!
columnar journal 多欄日記賬 TaKLzd2
combination 聯合 K
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commission 佣金 ;z}i-cNae
commodity 商品 ,)Me
common stock 普通股 5m\<U`
company 公司 j*so9M6|c
compensation 賠償 I*{4rDt
compound interest 複利 KL1/^1
consignee 承銷人 Ql/cN%^j$
consignment 寄銷 *|%@6I(
consignor 寄銷人 #@YPic"n7`
consolidated balance sheet 合併資產負債表 m0ER@BXRn
consolidated profit and loss account 合併損益表 x$5) ^ud?
consolidation 合併 DFZkh^PFd
construction cost 營建成本 b6nsg
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construction revenue 營建收入 YVQN&|-
contract 合同 0^I|ut4
control account 統制賬戶 4|buk]9
copyright 版權 j9eTCJqB
corporation 公司 *6sl
cost 成本 1C}NQ!.
cost accounting 成本會計 CtyoHvw+M
cost of labour 勞工成本 7X0Lq}G@
cost of production 生產成本 =XA;[PVx:#
cost of manufacture 製造成本 PDJr<E?
cost of sales 銷貨成本 qkt0**\
cost price 成本價格 zKw`Md
credit 貸方 E27vR 7
credit note 收款通知單 z.7cy@N6
creditor 債權人 !}YAdZJ
crossed check 橫線支票 {P*pkc
current account 往來活期賬戶 [B+yyBtx
current asset 流動資產 {G U&a
current liability 流動負債 xf<at ->
current profit and loss 本期損益 tjIl-IQ
debit 借方 {IxA)v-`
debt 債務 'FqQzx"r
debtor 債務人 `z{%(_+[
deed 契據 pf1BN@
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deferred assets 遞延資產 o|>'h$
deferred liabilities 遞延負債 2/vMoVT,
delivery 交貨 =d".|k
delivery expense 送貨費 {K+icTL3
delivery order 出貨單 sx7eC
demand draft 即期匯票 't1ax^-g
demand note 即期票據 'C`U"I
demurrage charge 延期費 8K.R=
deposit 存款 r"C
deposit slip 存款單 YM1'L\^
depreciation 折舊 SG6kud\b
direct cost 直接成本 2Z-ljD&
direct labour 直接人工 -wp|RD,}(
director 董事 BU
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discount 折扣 h}*/Ge]aM
discount on purchase 進貨折扣 0rOfrTNOz%
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