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。 dQ`ZrWd_U
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acceptance 承兌 #s
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account 賬戶 s1 ^mk]
accountant 會計員 exEld
accounting 會計 (g2r\hI
accounting system 會計制度 8421-c6y>
accounts payable 應付賬款 [piF MxZP
accounts receivable 應收賬款 mYOdBd
accumulated profits 累積利益 ~K$"PKs3
adjusting entry ?#123;整記錄 (VPM>ndkw
adjustment ?#123;整 vp75u93
administration expense 管理費用 pMZf!&tM
advances 預付 $]U5
advertising expense 廣告費 ~EWfEHf*BJ
agency 代理 dzE Q$u/I
agent 代理人 C\^<v&
agreement 契約 4[CBW
allotments 分配數
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allowance 津貼 m#'rI=}!
amalgamation 合併 `NWgETf^#
amortization 攤銷 +6M+hO]
amortized cost 應攤成本 m/c&/6nk
annuities 年金 ""v`0OP&J
applied cost 已分配成本 :;*#Qh3"
applied expense 已分配費用 v
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applied manufacturing expense 己分配製造費用 LVFsd6:h
apportioned charge 攤派費用 $aPHl
appreciation 漲價 6|>\&Y!Q
article of association 公司章程 dMs39j
assessment 課稅 <AAZ8#^
assets 資產 -=t
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attorney fee 律師費 CNRU"I+jU
audit 審計 e]*=sp!T
auditor 審計員
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average 平均數 :_QAjU
average cost 平均成本 *v
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bad debt 壞賬 @FdCbPl$
balance 餘額 q>|[JJ*6_N
balance sheet 資產負債表 Z(k\J|&9C
bank account 銀行賬戶 2hwXWTS
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bank balance 銀行結存 ^'u;e(AaE
bank charge 銀行手續費
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bank deposit 銀行存款 ,F`KQ
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bank discount 銀行貼現 FH`'1iVH
bank draft 銀行匯票 |CZnq-,C
bank loan 銀行借款 w^'
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bank overdraft 銀行透支 KIAe36.~
bankers acceptance 銀行承兌 /@:up+$
bankruptcy 破產 nvs}r%1'5
bearer 持票人 gR-Qj
beneficiary 受益人 bhqq
bequest 遺產 APtselC
bill 票據 oF@x]bmU
bill of exchange 匯票 EB29vHAt~
bill of lading 提單 ]zvVY:v
bills discounted 貼現票據 [6_Du6\h
bills payable 應付票據 mj(&`HRs4
bills receivable 應收票據 fr'huvc
board of directors 董事會 H?`)[#
bonds 債券 J%\~<_2ny
bonus 紅利 g<rKV+$6
book value 賬面價值 :B*vkwT
bookkeeper 簿記員 ~[uV
bookkeeping 簿記 \Sw+]pr~
branch office general ledger 支店往來賬戶 HL(U~Q6JQ
broker 經紀人 N,/BudFo
brought down 接前 y3KcM#[
brought forward 接上頁 GIRSoRVsh
budget 預算 :<N6i/
by-product 副產品 Tn@UX(^,
by-product sales 副產品銷售 g
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capital 股本 WBw
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capital income 資本收益 ;X$q#qzN#
capital outlay 資本支出 hSkc9jBF
capital stock 股本 %CxEZPe$
capital stock certificate 股票 5U)ab3:
carried down 移後 4j=<p@
carried forward 移下頁 ;Y@!:p-H
cash 現金 W8G9rB|T
cash account 現金賬戶 h5&/hBN
cash in bank 存銀行現金
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cash on delivery 交貨收款 UBhciZ
cash on hand 庫存現金 ?y>Y$-v/C
cash payment 現金支付 .B 85!lCF
cash purchase 現購 T}n}.JwU
cash sale 現沽 @ kJ0K
cashier 出?#123;員 ol$2sI=.s
cashiers check 本票 e' U"`)S
certificate of deposit 存款單折 B=Zl&1
certificate of indebtedness 借據 jJ*@5?A
certified check 保付支票 N;Z`%&
certified public accountant 會計師 S(>@:`=
charges 費用 ${eY9-r_%
charge for remittances 匯水手續費 Wa[x`:cT?u
charter 營業執照 S]e j=6SP
chartered accountant 會計師 tLD~
chattles 動產 *%T)\\H2
check 支票 $N}/1R^?r
che stub 支票存根 Ka]J^w;a
closed account 己結清賬戶 E\]OySC%C$
closing 結算 fJ)N:q`
closing entries 結賬紀錄 MvFM,
closing stock 期末存貨 *<*0".#
closing the book 結賬 HY jMNj0
columnar journal 多欄日記賬 )%iRZ\`f
combination 聯合 yaH
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commission 佣金 F . K2
commodity 商品 ?w+ QbT
common stock 普通股 10C 2=
company 公司 K<@[_W+
compensation 賠償 NXzU0
compound interest 複利 _\
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consignee 承銷人 $h G;2v
consignment 寄銷 (;;J,*NP
consignor 寄銷人 D9 qX->p
consolidated balance sheet 合併資產負債表 T*h!d(
consolidated profit and loss account 合併損益表 ss?]
consolidation 合併 nK+lE0
construction cost 營建成本 R<f#r0 3@|
construction revenue 營建收入 %ZujCZn
contract 合同 rkxW UDl
control account 統制賬戶 }qc#lz
copyright 版權 zuUT S[
corporation 公司 +"]oc{W!
cost 成本 2HcsQ*H]G
cost accounting 成本會計 ^C!mCTL1N
cost of labour 勞工成本 Y)$52m5rM
cost of production 生產成本 1#grB(p?
cost of manufacture 製造成本 Da"yZ\4
cost of sales 銷貨成本 f?,-j>[.=f
cost price 成本價格 "XCU'_k=
credit 貸方 2q)T y9
credit note 收款通知單 hP?7zz$*j
creditor 債權人 7t'(`A6t/
crossed check 橫線支票 Ci;h
current account 往來活期賬戶 's)fO#
current asset 流動資產 +0VG[c\8
current liability 流動負債 l`SK*Bm~<
current profit and loss 本期損益 9160L qY
debit 借方 {tPnj_|n<
debt 債務 TbOJp
debtor 債務人 :~yzDk\I"-
deed 契據
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deferred assets 遞延資產 nz^nptw
deferred liabilities 遞延負債 lp(Nv(S
delivery 交貨 :Df)"~/mO+
delivery expense 送貨費 S|HY+Z6n'
delivery order 出貨單 f2NA=%\
demand draft 即期匯票 d!o.ASL{
demand note 即期票據 [M4xZHd#o
demurrage charge 延期費 l1&5uwu
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deposit 存款 ~%`EeJwT
deposit slip 存款單 cn$5:%IK
depreciation 折舊 }d_<\
direct cost 直接成本
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direct labour 直接人工 \I;cZ>{u"}
director 董事 lqF>=15
discount 折扣 Qh^R Ax
discount on purchase 進貨折扣 1YFeVMc
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