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。 oAB:H\
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acceptance 承兌 7
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account 賬戶 Z(R0IW
accountant 會計員 h<$%y(lP
accounting 會計 F]>+pU
accounting system 會計制度 ;1nXJ{jKw
accounts payable 應付賬款 /dvr
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accounts receivable 應收賬款 P0hr=/h4
accumulated profits 累積利益 n4 N6]W\5
adjusting entry ?#123;整記錄 ZHeq)5C ;f
adjustment ?#123;整 o]qwN:8^
administration expense 管理費用 &OXx\}>MW
advances 預付 6biR5&Y5U&
advertising expense 廣告費 !Yn#3c
agency 代理 _zzNF93Bn
agent 代理人 VnB HQ.C
agreement 契約 NYG!\u\Rm
allotments 分配數 5P\A++22Y
allowance 津貼 h>cj
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amalgamation 合併 a&)!zhVP
amortization 攤銷 S'ms>ZENC
amortized cost 應攤成本 \{~CO{II
annuities 年金 d=uGB"
applied cost 已分配成本 >JY\h1+ H
applied expense 已分配費用 Y= =5\;-
applied manufacturing expense 己分配製造費用 5|Z8UzL
apportioned charge 攤派費用 {+d)M
appreciation 漲價 }fo_"bs@
article of association 公司章程 9(z) ^G
assessment 課稅 '
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assets 資產 RF'nwzM3
attorney fee 律師費 qR?}i,_
audit 審計 N1.1
auditor 審計員 \awkt!Wa
average 平均數 ;C:|m7|
average cost 平均成本 6d/v%-3
bad debt 壞賬 zOFHdd ,"g
balance 餘額 _j0xL{&&
balance sheet 資產負債表 $G }9iV7
bank account 銀行賬戶 {^uiu^RAc
bank balance 銀行結存 qP##C&+#q
bank charge 銀行手續費 p$jAq~C
bank deposit 銀行存款 K[/L!.Ag
bank discount 銀行貼現 } snS~kx
bank draft 銀行匯票 z\8s |!
bank loan 銀行借款 Pi9?l>
bank overdraft 銀行透支 ;PU'"MeB "
bankers acceptance 銀行承兌 vZ57
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bankruptcy 破產 2 @T~VRy
bearer 持票人 e<a*@
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beneficiary 受益人 (&r`
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bequest 遺產 WQiRbb X
bill 票據 }gt)cOaY
bill of exchange 匯票 .oTS7rYw
bill of lading 提單 .sM,U
bills discounted 貼現票據 FeO1%#2<y
bills payable 應付票據
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bills receivable 應收票據 S&XlMu
board of directors 董事會 UF }[%Sa
bonds 債券 l Ib
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bonus 紅利 ;bg]H >$U7
book value 賬面價值 3T
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bookkeeper 簿記員 =_m3
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bookkeeping 簿記 4e AMb
branch office general ledger 支店往來賬戶 Wwg<-
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broker 經紀人 K
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brought down 接前 3tJfh=r=1
brought forward 接上頁 oJ3(7Sz
budget 預算 S^p^)
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by-product 副產品 *mJ#|3I<
by-product sales 副產品銷售 Y3(MKq
capital 股本 M<NY`7$^
capital income 資本收益 mf{M-(6'
capital outlay 資本支出 }S?"mg&V
capital stock 股本 .QZjJ9pvK
capital stock certificate 股票 ~tRGw^<9
carried down 移後 "p|.
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carried forward 移下頁 zn&ZXFgN
cash 現金 q165S
cash account 現金賬戶 EU|IzUjFj|
cash in bank 存銀行現金 n=F
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cash on delivery 交貨收款 @|wU
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cash on hand 庫存現金 kN{$-v=K
cash payment 現金支付 19y,O0# _
cash purchase 現購 oD\t4]?E
cash sale 現沽 w $-q&
cashier 出?#123;員 +WMXd.iN,
cashiers check 本票 b6Z3(!]
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certificate of deposit 存款單折 I=<Qpd4
certificate of indebtedness 借據 vyJ8"
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certified check 保付支票 w%iwxo
certified public accountant 會計師 1i~q~O,
charges 費用 /d:hW4}<}.
charge for remittances 匯水手續費 c(2?./\|
charter 營業執照 #Ktk[ "6
chartered accountant 會計師 .s,04xW\
chattles 動產 "-
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check 支票 \#VWZ\M8a
che stub 支票存根 =7H\llL4BC
closed account 己結清賬戶 :3D6OBkB
closing 結算 ?a% F3B
closing entries 結賬紀錄 'v
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closing stock 期末存貨 ZN;on
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closing the book 結賬 `O0Qtq.
columnar journal 多欄日記賬 \ ~+b&
combination 聯合 qGMU>J.;c
commission 佣金
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commodity 商品 '\op$t/
common stock 普通股 JA9NTu(
company 公司 kp<Au)u
compensation 賠償 ;|?_C8
compound interest 複利 RN[x\" ,
consignee 承銷人 a:UkVK]MP
consignment 寄銷 =p=/@ FN
consignor 寄銷人 h^Yh~84T
consolidated balance sheet 合併資產負債表 H?Q--pG8
consolidated profit and loss account 合併損益表 -=gI_wLbM
consolidation 合併 'Rsr*gX#
construction cost 營建成本 9{j`eAUZl
construction revenue 營建收入 K\;4;6g
contract 合同 G"-V6CA[
control account 統制賬戶 h4 9q(085V
copyright 版權 w@Q~ax/
corporation 公司 x4wTQ$*1
cost 成本 41Q)w=hoN
cost accounting 成本會計 /}6y\3h
cost of labour 勞工成本 O#18a,o@
cost of production 生產成本 G7+ {O7
cost of manufacture 製造成本 @sZ7K
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cost of sales 銷貨成本 k\T]*A
cost price 成本價格 0)b1'xt',
credit 貸方
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credit note 收款通知單 ftPhE)i
creditor 債權人 LA59O@r
crossed check 橫線支票 tKLeq(
current account 往來活期賬戶 >yP>]r+
current asset 流動資產 ':_gYA
current liability 流動負債 lt:&lIW,3
current profit and loss 本期損益 4~$U#$u_
debit 借方 ~uZ9%UB_m
debt 債務 U;
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debtor 債務人 U_gkO;s%
deed 契據 B]<N7NYn1
deferred assets 遞延資產 {Ke
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deferred liabilities 遞延負債 ;y@zvec4
delivery 交貨 ^OIo
delivery expense 送貨費 dnwzf=+>e
delivery order 出貨單 1D8S}=5&
demand draft 即期匯票 |IzL4>m:;
demand note 即期票據 ~p
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demurrage charge 延期費 Q#ksf
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deposit 存款 JLo E)\Mi
deposit slip 存款單 NopfL
depreciation 折舊 $yj*n;
direct cost 直接成本 ]:?S}DRG
direct labour 直接人工 4 Sk@ v
director 董事 -X%twy=
discount 折扣 GIpYx`mHi
discount on purchase 進貨折扣 u #}1
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