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。 F
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acceptance 承兌 BXx0Z
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account 賬戶 R<-u`uXnP
accountant 會計員 #MwNyZ
accounting 會計 4x;vn8yh
accounting system 會計制度 6~#$bp^-
accounts payable 應付賬款 '1u!@=.\G
accounts receivable 應收賬款 M!Hn`_E
accumulated profits 累積利益 8;vpa*
adjusting entry ?#123;整記錄 KOqp@K$
adjustment ?#123;整 J#OiY
administration expense 管理費用 =!pfgE
advances 預付 C>bd
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advertising expense 廣告費 ZM$}Xy\9
agency 代理 %n7mN])
agent 代理人 1+0DTqWz
agreement 契約 Aqp$JM
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allotments 分配數 U!xOJ
allowance 津貼 C~PoC'"q
amalgamation 合併 IC[iCrB
amortization 攤銷 'tRaF
amortized cost 應攤成本 wy)I6`v
annuities 年金 \8 ~`NF
applied cost 已分配成本 |}YeQl
applied expense 已分配費用 4IEF{"c_8
applied manufacturing expense 己分配製造費用 _h2s(u
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apportioned charge 攤派費用 /ZcqKC
appreciation 漲價 L4w KG&
article of association 公司章程 kCoTz"Z-
assessment 課稅 2S`D7R#6s
assets 資產 Ev' BmDk
attorney fee 律師費 Vu
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audit 審計 ={GYJ.*Ah
auditor 審計員 a`:ag~op@&
average 平均數 7G^`'oZ
average cost 平均成本 9~FB^3Nz_
bad debt 壞賬 Q,1TD2)h
balance 餘額 Cc7YjsRW
balance sheet 資產負債表 K.{:
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bank account 銀行賬戶 y66V`,e0
bank balance 銀行結存 m:{ws~
bank charge 銀行手續費 S9'8rn!_
bank deposit 銀行存款 B
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bank discount 銀行貼現 7j
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bank draft 銀行匯票 ?mjQN|D
bank loan 銀行借款 ZV?~~_9
bank overdraft 銀行透支 yhBf %m
bankers acceptance 銀行承兌 Ig*qn# Dd
bankruptcy 破產 H$j`75#u?-
bearer 持票人 /1Q
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beneficiary 受益人 @\_l%/z{
bequest 遺產 n
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bill 票據 RkW)B^#
bill of exchange 匯票 N=`xoF
bill of lading 提單 tCw.wDq3=
bills discounted 貼現票據 ?'I[[KuG
bills payable 應付票據 $d[ xSwang
bills receivable 應收票據 \vU1*:3
board of directors 董事會 $xWebz0
bonds 債券 iHp@R-g
bonus 紅利 jw^Pt~@
book value 賬面價值 ~sd+ch*
bookkeeper 簿記員 tBZ&h`
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bookkeeping 簿記 xK3
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branch office general ledger 支店往來賬戶 w,'"2^Cwy
broker 經紀人 3O W)%
brought down 接前 w=r3QKm#K
brought forward 接上頁 FK8GBkQ!
budget 預算 r-ldqj
by-product 副產品 `9+>2*k
by-product sales 副產品銷售 %Q0J$eC
capital 股本 C9`J6Uu
capital income 資本收益 x9c/;Q&m
capital outlay 資本支出 2`-y zm
capital stock 股本 ^YpA@`n
capital stock certificate 股票 <}^W9>u<
carried down 移後 ,s?7EHtC
carried forward 移下頁 r dc}e"v
cash 現金 /Ww_fY
cash account 現金賬戶
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cash in bank 存銀行現金 e2SU)Tr%b
cash on delivery 交貨收款 ZW]Q|vPh4U
cash on hand 庫存現金 !+E|{Zj
cash payment 現金支付 gD[
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cash purchase 現購 e@-"B9~
cash sale 現沽 rY
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cashier 出?#123;員 V
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cashiers check 本票 Bhy:"
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certificate of deposit 存款單折 I1H} 5bf3
certificate of indebtedness 借據 .Q,IO CHk
certified check 保付支票 m]1=o7
certified public accountant 會計師 Dn6 k,nVh
charges 費用 9Yh0'
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charge for remittances 匯水手續費 C3Hq&TVf/
charter 營業執照 z)Y<@2V*C
chartered accountant 會計師 =ZsM[wd
chattles 動產 WhO;4-q)2
check 支票 {|}tp<:2
che stub 支票存根 k
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closed account 己結清賬戶 q/o|uAq
closing 結算 Jl"),;Od
closing entries 結賬紀錄 ,1\nd{
closing stock 期末存貨 $II[b-X?S
closing the book 結賬 I[~EQ{Iz
columnar journal 多欄日記賬 h\ (z!7t*
combination 聯合 ZWC-<QO"<
commission 佣金 d(>7BV
commodity 商品 .b4_O
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common stock 普通股 [TZlvX(E
company 公司 C-;y#a)
compensation 賠償 *0 ;DCUv
compound interest 複利 d9zI
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consignee 承銷人 'L*nC
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consignment 寄銷 vrtK~5K
consignor 寄銷人 &CvNNDgrJ
consolidated balance sheet 合併資產負債表 [<)/
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consolidated profit and loss account 合併損益表 [69[Ct
consolidation 合併 sOSol7n
construction cost 營建成本 Y",Fs(
construction revenue 營建收入 vG(Gs=.U
contract 合同 ;79X#hI
control account 統制賬戶 73$^y)AvY
copyright 版權 `U4R%
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corporation 公司 ^A8'YTl
cost 成本 uiO7sf6
cost accounting 成本會計 qll)
cost of labour 勞工成本 ?_e2)+q8YG
cost of production 生產成本 G?LPj*=$?
cost of manufacture 製造成本 ."R,j|o6
cost of sales 銷貨成本 ,}!OJyT
cost price 成本價格 r5b5 `f4
credit 貸方
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credit note 收款通知單 Azx4+`!-
creditor 債權人 D?w?0b Eu
crossed check 橫線支票 N[%^0T$
current account 往來活期賬戶 fF208A7U
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current asset 流動資產 zcGeXX}V?
current liability 流動負債 kji*7a?y
current profit and loss 本期損益 V#?GDe}[
debit 借方 iH& Izv
debt 債務 AZ)H/#be
debtor 債務人 1FU(j*~:
deed 契據 g{@q
deferred assets 遞延資產 y]5O45E0
deferred liabilities 遞延負債 8(UUc>g
delivery 交貨 7:U ^Ki
delivery expense 送貨費 +tL]qOBP
delivery order 出貨單 .__X-+^
demand draft 即期匯票 Z(p kj
demand note 即期票據 {n8mE,;M
demurrage charge 延期費 UQ#"^`=R<
deposit 存款 ^)&d
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deposit slip 存款單 -W(O~AK
depreciation 折舊 *<n]"-
direct cost 直接成本 TI-8I)
direct labour 直接人工 * B!uYP
director 董事 =Mb!&qq
discount 折扣 <6`_Xr7)
discount on purchase 進貨折扣 &MnS(
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