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。 t,HFz6
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acceptance 承兌 d:rGyA]
account 賬戶 WbcS: !0
accountant 會計員 R5(T([w'
accounting 會計 cP rwW6
accounting system 會計制度 l'"'o~MC
accounts payable 應付賬款 a
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accounts receivable 應收賬款 ?\y%]1
accumulated profits 累積利益 :FHA]oec1
adjusting entry ?#123;整記錄 :kG)sw7
adjustment ?#123;整 h/m6)m.D
administration expense 管理費用 !%[S49s
advances 預付 B<,YPS8w
advertising expense 廣告費 HI
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agency 代理 uMd. j$$
agent 代理人 =;ICa~`C;
agreement 契約 :NE/Ddgc'
allotments 分配數 U>Gg0`>
allowance 津貼 \Y5W!.(%w
amalgamation 合併 H=~9CJ+tc
amortization 攤銷 Gu;OVLR|
amortized cost 應攤成本 6gU{(H
annuities 年金
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applied cost 已分配成本 v("wKHWTI@
applied expense 已分配費用 N
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applied manufacturing expense 己分配製造費用 (CE7j<j
apportioned charge 攤派費用 5/@UVY9_
appreciation 漲價 ;Gd~YGW^#
article of association 公司章程 75NRCXh.
assessment 課稅 h-QLV[^
assets 資產 {x@|VuL=
attorney fee 律師費 "rNL
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audit 審計 Mvcfk$pA
auditor 審計員 lm0N5(XP
average 平均數 Vw~\H Gs/~
average cost 平均成本 X.V[0$.;
bad debt 壞賬 $kPHxD!"
balance 餘額 ]Kh2;>=
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balance sheet 資產負債表 ,D=fFpn
bank account 銀行賬戶 $>q@SJ1q
bank balance 銀行結存 bw S*]!*
bank charge 銀行手續費 46No
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bank deposit 銀行存款 &c%Y<1e`%
bank discount 銀行貼現 {C3Y7<
bank draft 銀行匯票 l"pN90B4
bank loan 銀行借款 "![L#)"s
bank overdraft 銀行透支 {hdPh
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bankers acceptance 銀行承兌 3z8C
bankruptcy 破產 o\=n4;S
bearer 持票人 zP) ~a
beneficiary 受益人 55DE\<r
bequest 遺產 ,r^"#C0J}
bill 票據 h~}.G{"
bill of exchange 匯票 K8[DZ)rO;Z
bill of lading 提單 7Y( 5]A9=
bills discounted 貼現票據 [f{VIE*?%
bills payable 應付票據 @cD uhK"U}
bills receivable 應收票據 `/IKdO*!S
board of directors 董事會 |ys0`Vb=$
bonds 債券 /-M@[p&
bonus 紅利 `V!>J1x
book value 賬面價值 @N.jB#nEb
bookkeeper 簿記員 cP>o+-)
bookkeeping 簿記 7hw .B'7
branch office general ledger 支店往來賬戶 dcfe_EuT
broker 經紀人 z\!K<d"Xv
brought down 接前 5.0e~zlM-
brought forward 接上頁 Dr#c)P~Wd
budget 預算 ip:LcG t
by-product 副產品 \_BkY%a
by-product sales 副產品銷售 h2q/mi5{
capital 股本 rofNZ;nu
capital income 資本收益 rZ03x\2
capital outlay 資本支出 K|r Lkl9
capital stock 股本 aUopNmN
capital stock certificate 股票 , H
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carried down 移後 ]uh3R{a/
carried forward 移下頁 $jzFc!rs
cash 現金 ~$
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cash account 現金賬戶 t?eH'*>
cash in bank 存銀行現金 P 7D!6q
cash on delivery 交貨收款 ~Ci{3j :]
cash on hand 庫存現金 ,. EBOUW^
cash payment 現金支付 WcUJhi^\C
cash purchase 現購 {dWObh
cash sale 現沽 ~N0sJ%
cashier 出?#123;員 hpbf&S4
cashiers check 本票 a[!%Ld
certificate of deposit 存款單折 %&<LNEiUN
certificate of indebtedness 借據 0\QR!*'$
certified check 保付支票 nHXX\i
certified public accountant 會計師 t*S."
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charges 費用 t67Cv/r~
charge for remittances 匯水手續費 qSU|=
charter 營業執照 :$r ^_
chartered accountant 會計師 \,G#<>S
chattles 動產 }j{!-&
check 支票 BOVPKX
che stub 支票存根 /F/;G*n
closed account 己結清賬戶 OS-f(qXd+
closing 結算 aAt>QxGQ
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closing entries 結賬紀錄 ^"8wUsP
closing stock 期末存貨 H*I4xT@
closing the book 結賬 e]8,:Gd(
columnar journal 多欄日記賬 X@A1#z+s0]
combination 聯合 Z}6^ve
commission 佣金 w}cY6O,1
commodity 商品
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common stock 普通股 :$3oFN*g
company 公司 ed!>)Cb
compensation 賠償 4_?7&G0(
compound interest 複利 e /K#>,
consignee 承銷人 6QQfQ,
consignment 寄銷 G=9d&N
consignor 寄銷人 k+ o|0
consolidated balance sheet 合併資產負債表 BRRj$)u
consolidated profit and loss account 合併損益表 e&<yX
consolidation 合併 5z$,6T
construction cost 營建成本 u'~;Y.@i'
construction revenue 營建收入
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contract 合同 ^ZRYRA
control account 統制賬戶 uzr\oj+>
copyright 版權 _"a=8a06G
corporation 公司 S_(d9GK<
cost 成本 F=a+z/xKT
cost accounting 成本會計 Rqipkx
cost of labour 勞工成本 ^rNUAj9Z
cost of production 生產成本 uRV<?y%
cost of manufacture 製造成本 V>-b`e
cost of sales 銷貨成本 giY80!GX
cost price 成本價格 k"UO c=
credit 貸方 NPnHH:\;
credit note 收款通知單 pL1i|
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creditor 債權人 ~#K@ADYr
crossed check 橫線支票 /7c~nBU
current account 往來活期賬戶 }GwVKAjP
current asset 流動資產 xb2?lL]
current liability 流動負債 p/6zEZ*
current profit and loss 本期損益 Ut@RGg+f8
debit 借方 1%[_`J;>Z
debt 債務 uYI@9U
debtor 債務人 v5}X+'
deed 契據 >TL^>D
deferred assets 遞延資產 )Q;97
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deferred liabilities 遞延負債 ;i uQ?MR3
delivery 交貨 alMYk
delivery expense 送貨費 Xf'=+f2p
delivery order 出貨單 +xv!$gJEj
demand draft 即期匯票 8TV;Rtl
demand note 即期票據 R6;Phdh<>
demurrage charge 延期費 ff?t[
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deposit 存款 K+\nC)oG
deposit slip 存款單 2.uA|~qH
depreciation 折舊 )EM7,xMz
direct cost 直接成本 {Bvj"mL]j
direct labour 直接人工 }Nj97R
director 董事 *hhmTc#
discount 折扣 unl1*4e+
discount on purchase 進貨折扣 {16<
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