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。 XC5/$3'M&
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acceptance 承兌 !b"?l"C+u
account 賬戶 0$]iRE;O]
accountant 會計員 r\d(*q3B
accounting 會計 oNtoqYwH
accounting system 會計制度 hJ$9Hb
accounts payable 應付賬款 g@37t @I
accounts receivable 應收賬款 =gs-#\%
accumulated profits 累積利益 zGFD71=#
adjusting entry ?#123;整記錄 <^\rv42'(2
adjustment ?#123;整 m`9nDiV
administration expense 管理費用 ;F#(:-:
advances 預付 UrHndnqM
advertising expense 廣告費 fz\Q>u'T
agency 代理 'w27Lt'V
agent 代理人 KW(a@X
agreement 契約 'Y /0:)
allotments 分配數 d)emTXB(
allowance 津貼 kzjuW
amalgamation 合併 JwB'B
amortization 攤銷 bx(@ fl:m
amortized cost 應攤成本 m/1FVC@*
annuities 年金 G0{Z@CvO'
applied cost 已分配成本 z7ik/>d?
applied expense 已分配費用 c7jmzo
applied manufacturing expense 己分配製造費用 {u/1ph-
apportioned charge 攤派費用 +?Ii=* 7n
appreciation 漲價 +U2lwd!j
article of association 公司章程 VD~5]TQ
assessment 課稅 2}A)5P*K
assets 資產 H;
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attorney fee 律師費 X58U>4a
audit 審計 ?
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auditor 審計員 CtXbAcN2B
average 平均數 w.-x2Zg},
average cost 平均成本 ~<?Zj
bad debt 壞賬 ,\s`T O
balance 餘額 !1G
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balance sheet 資產負債表 7ocUFY0"
bank account 銀行賬戶 Qz,2PO
bank balance 銀行結存 st;iGg
bank charge 銀行手續費 :Ln)j%&
bank deposit 銀行存款 $Lr&V~
bank discount 銀行貼現 "5&"Ij,/
bank draft 銀行匯票 9h amxi
bank loan 銀行借款 z.Ic?Wz7
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 =P]Z"Ok
bankruptcy 破產 '9z
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bearer 持票人 c|k_[8L
beneficiary 受益人 WM'!|lg
bequest 遺產 =mO5~~"W+v
bill 票據 $<v4c5r]O
bill of exchange 匯票 ZC N}iQu4
bill of lading 提單 y#j7vO
bills discounted 貼現票據 `qc"JB
bills payable 應付票據 WR{m?neE_N
bills receivable 應收票據 %):_
board of directors 董事會 Jy)=TJ!y
bonds 債券 y:RW:D&
bonus 紅利 @."K"i'Bl
book value 賬面價值 t1Fqq4wRi
bookkeeper 簿記員 In1W/?
bookkeeping 簿記 d}\]!x3t
branch office general ledger 支店往來賬戶 uu.X>agg
broker 經紀人 rG
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brought down 接前 E`o_R=%
brought forward 接上頁 ~_fc=^o
budget 預算 h mRmU{(Y
by-product 副產品 t`Kpbfk
by-product sales 副產品銷售 ,VS\ mG/}s
capital 股本 N4vcd=uG#
capital income 資本收益 k|/VNV( =0
capital outlay 資本支出 Rn~'S2`u
capital stock 股本 I=kqkuW
capital stock certificate 股票 2Mt$Dah
carried down 移後 &<N8d(
carried forward 移下頁 6Qkjr</
cash 現金 ,{PN6B
cash account 現金賬戶 F9
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cash in bank 存銀行現金 #yochxF_
cash on delivery 交貨收款 Cw,a)XB
cash on hand 庫存現金 _d]{[&
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cash payment 現金支付 !-lI<$S:
cash purchase 現購 I{89chi
cash sale 現沽 Mt4
cashier 出?#123;員 cy8>M))c
cashiers check 本票 uppa`addK
certificate of deposit 存款單折 h-96 2(LG
certificate of indebtedness 借據 9i\RdJv.
certified check 保付支票 2 nyK'k
certified public accountant 會計師 L<!h3n
charges 費用 6Cy Byj&
charge for remittances 匯水手續費 I6^y` 2X
charter 營業執照 05 6K) E
chartered accountant 會計師 N|yA]dg[
chattles 動產 PEI$1
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check 支票 nX (bVT4i
che stub 支票存根 t{]
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closed account 己結清賬戶 -s0SQe{!_
closing 結算 FEk9a^Xyx
closing entries 結賬紀錄 BQ6$T&
closing stock 期末存貨 !0l|[c4 e>
closing the book 結賬 16AlmegDk
columnar journal 多欄日記賬 +ywz@0nx
combination 聯合 b$'%)\('g
commission 佣金 }rJqMZ]w
commodity 商品 X"TL'"?fo
common stock 普通股 XZOBK^,5^B
company 公司 I0F[Z\U
compensation 賠償 >Lcu
compound interest 複利 DghyE`
consignee 承銷人 NOTG|\{
consignment 寄銷 wo&IVy@s$
consignor 寄銷人 `:iMGqZN
consolidated balance sheet 合併資產負債表 j
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consolidated profit and loss account 合併損益表 7**zb"#y
consolidation 合併 ;-1KPDIp`
construction cost 營建成本 791v>h
construction revenue 營建收入 )j8'6tk)Z
contract 合同 TIp\-
control account 統制賬戶 t%mi#Gh(
copyright 版權 - k0a((?
corporation 公司 | d*<4-:
cost 成本 /uWUQ#9
cost accounting 成本會計 L"YQji!
cost of labour 勞工成本 cUug}/!I
cost of production 生產成本 Sqp91[,
cost of manufacture 製造成本 1jx?zvE,
cost of sales 銷貨成本 gX!K%qJBg
cost price 成本價格 Ue9d0#9
credit 貸方 )P7oL.)
credit note 收款通知單 gkK(
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creditor 債權人 PlCw,=K 8f
crossed check 橫線支票 KYTXf+ oh
current account 往來活期賬戶
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current asset 流動資產 ;R+Gf!1
current liability 流動負債 b|87=1^m[
current profit and loss 本期損益 Wgf
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debit 借方 w%wVB/(
debt 債務 rv{ Wti[
debtor 債務人 |$tF{\
deed 契據 JXuks`:Q
deferred assets 遞延資產 6U
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deferred liabilities 遞延負債 v1$}[&/
delivery 交貨 XyB_8(/E
delivery expense 送貨費 Ks3YrKk;p
delivery order 出貨單 :2
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demand draft 即期匯票 xRZ K&vkKE
demand note 即期票據
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demurrage charge 延期費 iu=@h>C
deposit 存款 ~p+
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deposit slip 存款單 ]Y,V)41gCE
depreciation 折舊 #}1yBxB<=
direct cost 直接成本 uaD+G:{[
direct labour 直接人工 c@lF*"4
director 董事 Uvk:
discount 折扣 A/ zAB3
discount on purchase 進貨折扣 ?z.
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