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。 ?S&
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acceptance 承兌 aR3jeB,=x
account 賬戶 M <J
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accountant 會計員 (km
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accounting 會計 ,X3D<wl
accounting system 會計制度 {,5.svO
accounts payable 應付賬款 >8{w0hh;
accounts receivable 應收賬款 mQ1
accumulated profits 累積利益 ~9o@1TO:v
adjusting entry ?#123;整記錄 C _he=SV
adjustment ?#123;整 =b*GV6b
administration expense 管理費用 &Y1h=,KR9
advances 預付
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advertising expense 廣告費 =KQIrS:
agency 代理 ~.x #ic
agent 代理人 I N3-ZNx
agreement 契約 k(RKAFjY
allotments 分配數 $s=` {v v
allowance 津貼 4J[zNB]
amalgamation 合併 3M?O(oO
amortization 攤銷 v\bWQs1
amortized cost 應攤成本 }JtcAuQt
annuities 年金 \2+ngq)
applied cost 已分配成本 (L4llZ;q
applied expense 已分配費用 6t7FklM%
applied manufacturing expense 己分配製造費用 rF[-4t
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apportioned charge 攤派費用 [ p,]/ ^ N
appreciation 漲價 ??e|ec2%
article of association 公司章程 #m{(aa9;
assessment 課稅 (7<G1$:z=
assets 資產 g~-IT&O
attorney fee 律師費 G?v<-=I
audit 審計 '%/=\Q`
auditor 審計員 3}V
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average 平均數 ~m<K5K6 V
average cost 平均成本 =U~53Tg
bad debt 壞賬 <LH6my
balance 餘額 :j~4mb?$
balance sheet 資產負債表 6I(Y<LZ5
bank account 銀行賬戶 h{"SV*Xpk/
bank balance 銀行結存 JtSwbdN
bank charge 銀行手續費 qGN>a[D
bank deposit 銀行存款 !otseI!!/
bank discount 銀行貼現 5-0
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bank draft 銀行匯票 Q'jGNWep
bank loan 銀行借款 !L;_
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bank overdraft 銀行透支 VTR4uT-
bankers acceptance 銀行承兌 Cm8h
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bankruptcy 破產 P%&|?e~D^
bearer 持票人 "
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beneficiary 受益人 *6<4ECa7C
bequest 遺產 /zh:7N
bill 票據 g:~q&b[q6
bill of exchange 匯票 VFawASwQ
bill of lading 提單 A-m IWTa
bills discounted 貼現票據 9ec
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bills payable 應付票據 0VQBm^$(
bills receivable 應收票據 61QA<Wb
board of directors 董事會 :
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bonds 債券 4sSw7`
bonus 紅利 88:YU4:l`N
book value 賬面價值 m["e7>9G
bookkeeper 簿記員 bZUw^{~)D
bookkeeping 簿記 o3Yb2Nw
branch office general ledger 支店往來賬戶 ,Gbc4x
broker 經紀人 id+EBVHAd
brought down 接前 l#]#_
brought forward 接上頁 /m>SEo\{C
budget 預算 +68age;dM
by-product 副產品 6&<QjO
by-product sales 副產品銷售 A`~?2LH,~F
capital 股本 I+W,%)vb
capital income 資本收益 ?z|Bf@TJ[+
capital outlay 資本支出 1Hhr6T^)
capital stock 股本 lxZ9y
capital stock certificate 股票 W,,3@:
carried down 移後 $s
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carried forward 移下頁 hFtjw
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cash 現金 T1RY1hb|g>
cash account 現金賬戶 % &H^UxC
cash in bank 存銀行現金 JXww_e[
cash on delivery 交貨收款 ^o>WCU =
cash on hand 庫存現金 mHW%^R=
cash payment 現金支付 O%bltNEx1
cash purchase 現購 LZG(T$dI
cash sale 現沽 ?HOnDw.v1
cashier 出?#123;員 'S74Ys=-0
cashiers check 本票 3NZK$d=4
certificate of deposit 存款單折
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certificate of indebtedness 借據 #D(=[F
certified check 保付支票 oPBKPGD
certified public accountant 會計師 .L^j:2(L
charges 費用 je#LD
charge for remittances 匯水手續費 Hr]
charter 營業執照 -;8 a* F
chartered accountant 會計師 p]~PyzG!
chattles 動產 -f:PgBj
check 支票 h7.jWJTo
che stub 支票存根 /_expSPHl
closed account 己結清賬戶 l{?9R.L
closing 結算 QCDica `+*
closing entries 結賬紀錄 o*d (;
closing stock 期末存貨 l| \ -d
closing the book 結賬 Q;y4yJ$wI
columnar journal 多欄日記賬 wj'fdrY5h
combination 聯合 E*tT^x)
commission 佣金 J^DyhCs
commodity 商品 n/BoK6g
common stock 普通股 F 3q<j$y
company 公司 >D##94PZ
compensation 賠償 afaQb
compound interest 複利 3AP=
consignee 承銷人 DH$Nz
consignment 寄銷 Ln+ .$ C
consignor 寄銷人 RxPD44jVA
consolidated balance sheet 合併資產負債表 6v}q @z
consolidated profit and loss account 合併損益表 /IX555/dR1
consolidation 合併 Q>\DM'{:4
construction cost 營建成本 9P#kV@%(0c
construction revenue 營建收入 n^55G>"0|
contract 合同 Z 6WNMQ1:
control account 統制賬戶 M
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copyright 版權 N`X|z
corporation 公司 ox.kL
cost 成本 -!T24/l
cost accounting 成本會計 ~EQ#
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cost of labour 勞工成本 zw5Ol%JF
cost of production 生產成本 pfl^GgP#
cost of manufacture 製造成本 XMI5j7CL
cost of sales 銷貨成本 xu]Kt+QnSk
cost price 成本價格 jgEYlZ
credit 貸方 o?= &kx
credit note 收款通知單 w!d(NA<|0]
creditor 債權人 6>&(OV
crossed check 橫線支票 PRyzvc~
current account 往來活期賬戶 OYa9f[ $
current asset 流動資產 S5L0[SZ$!
current liability 流動負債 NVom6K
current profit and loss 本期損益 siV]NI':|
debit 借方 v$;URF%^
debt 債務 a>Aq/=
debtor 債務人 &(o&Y
deed 契據 BG4TUt
deferred assets 遞延資產 d[H`Fe6h
deferred liabilities 遞延負債 W^;4t3eQf
delivery 交貨 3RlNEc%)
delivery expense 送貨費 0E3;f;'X
delivery order 出貨單 Hy'EbQ
demand draft 即期匯票 cs: ?Wq ^
demand note 即期票據 931GJA~g
demurrage charge 延期費 i_!$bk<yo
deposit 存款 LH@Kn?R6
deposit slip 存款單 }KftVnD?
depreciation 折舊 7coVl$_Zl
direct cost 直接成本 ]R09-s 0$7
direct labour 直接人工 9*!*n ~
director 董事 *xx)j:Sc2
discount 折扣 NOAz"m+o
discount on purchase 進貨折扣 6 pQo_l}
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