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。 )VkH':yCM
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acceptance 承兌 (+.R8
account 賬戶 jY$3
accountant 會計員 DP
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accounting 會計 R5rCCp
accounting system 會計制度 ?_@Mg\Hc
accounts payable 應付賬款 u[LsH
accounts receivable 應收賬款 ]]V|]}<)m
accumulated profits 累積利益 F t;[>o
adjusting entry ?#123;整記錄 ds'7zxy/
adjustment ?#123;整 X8
administration expense 管理費用 T3/Gl6f
advances 預付 `;3fnTI:1
advertising expense 廣告費 e`t-:~'
agency 代理 x|A{|oFC
agent 代理人 R?J=5tO
agreement 契約 :cE~\BS&
allotments 分配數 B&z~}lL
allowance 津貼 QR[i9'`<
amalgamation 合併 |BE`ASW;
amortization 攤銷 @l@erCw@
amortized cost 應攤成本 !^(?C@TQ
annuities 年金 s )V<dm;T
applied cost 已分配成本 p7]V1w :
applied expense 已分配費用 5c6?$v/
applied manufacturing expense 己分配製造費用 dW"=/UW
apportioned charge 攤派費用 kPFqsq
appreciation 漲價 qku!M
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article of association 公司章程 P~ODd(
assessment 課稅 =
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assets 資產 vUgMfy&
attorney fee 律師費 629#t`W\
audit 審計 O",*N
auditor 審計員 W3 2]#M=
average 平均數 H4IJLZ3G
average cost 平均成本 TCetd#;R
bad debt 壞賬 <P
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balance 餘額 gSXidh}^
balance sheet 資產負債表 GGkU$qp2~
bank account 銀行賬戶 M}xyW"yp
bank balance 銀行結存 a X:,1^
bank charge 銀行手續費 NmZowh$M
bank deposit 銀行存款 =.8fES
bank discount 銀行貼現 xPorlX)zW
bank draft 銀行匯票 Z-rHYfa4
bank loan 銀行借款 RP~ hi%A
bank overdraft 銀行透支 Kz2s{y~?
bankers acceptance 銀行承兌 )~H&YINhn
bankruptcy 破產 _jD\kg#LY
bearer 持票人 oTLpq:9J
beneficiary 受益人 y:ad%,. C
bequest 遺產 `w#p8vR
bill 票據 hSF4-Vvb
bill of exchange 匯票 YuKg|<WO
bill of lading 提單 7':qx}c#!1
bills discounted 貼現票據 jP"l5
bills payable 應付票據 IO}53zn<l
bills receivable 應收票據 &ub0t9R
board of directors 董事會 KkD&|&!Q7u
bonds 債券 T~-OC0
bonus 紅利 VVDd39q
book value 賬面價值 1CpIK$/
bookkeeper 簿記員 U6yZKK
bookkeeping 簿記 0`
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branch office general ledger 支店往來賬戶 6z
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broker 經紀人 ylwh_&>2
brought down 接前
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brought forward 接上頁 &(i_s
budget 預算 Ue2%w/Yo
by-product 副產品 7dtkylW
by-product sales 副產品銷售 ^QTtCt^:
capital 股本 +/4wioGm
capital income 資本收益 \S[I:fw#&
capital outlay 資本支出 L@>$
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capital stock 股本 ,AEaW
capital stock certificate 股票 U3b&/z|b?
carried down 移後 qM8"* dL
carried forward 移下頁 r%UsUj
cash 現金 RSK5 }2
cash account 現金賬戶 n,8bQP=&
cash in bank 存銀行現金 m%)Cw)t
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cash on delivery 交貨收款 t?;\'
cash on hand 庫存現金 G"D=ozr
cash payment 現金支付 Bbzmq
cash purchase 現購 LMTz/M
cash sale 現沽 $
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cashier 出?#123;員 ~1.B
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cashiers check 本票 ^< wn
certificate of deposit 存款單折 cyPJ(&;
certificate of indebtedness 借據 E2u9>m4_J
certified check 保付支票 b>x03%
certified public accountant 會計師 $
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charges 費用 r%412#
charge for remittances 匯水手續費 `|WEzW~
charter 營業執照 bd)'1;p
chartered accountant 會計師 /lDei}
chattles 動產 ~Y 3X*
check 支票 /wT<p
che stub 支票存根 Y4Y~ep
closed account 己結清賬戶 $~)YI/b
closing 結算 0I['UL^!F
closing entries 結賬紀錄 iph}!3f
closing stock 期末存貨 (Qf. S{;
closing the book 結賬 rBUWzpE"
columnar journal 多欄日記賬 (C.<H6]=
combination 聯合 "X,*VQl:
commission 佣金 B!1Bg9D
commodity 商品 Kn,td:(
common stock 普通股 ;DXg
company 公司 )18C(V-x
compensation 賠償 6<mlx'
compound interest 複利 |qz&d=>
consignee 承銷人 za!8:(
consignment 寄銷 N~~
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consignor 寄銷人 Fxv5kho
consolidated balance sheet 合併資產負債表 3*= _vl3
consolidated profit and loss account 合併損益表 kwUy^"O
consolidation 合併 _"[Ls?tRX
construction cost 營建成本 H*HL:o-[
construction revenue 營建收入 "/nbcQ*s*E
contract 合同 NOFuX9/'w
control account 統制賬戶 SFR<T
copyright 版權 " 6ScVa5)
corporation 公司 y;<F|zIm
cost 成本 DIw9ov>k
cost accounting 成本會計 'Y0h w
cost of labour 勞工成本 .t
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cost of production 生產成本 +E-CsNAZ*"
cost of manufacture 製造成本
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cost of sales 銷貨成本 )kD B*(?
cost price 成本價格 *Gul|Lp$<I
credit 貸方 eY[kUMo
credit note 收款通知單 @Yn+ir0>O
creditor 債權人 :!ablO~
crossed check 橫線支票 K<q#2G0{
current account 往來活期賬戶 #Q'#/\5
current asset 流動資產 xVk5%
current liability 流動負債 |]5`T9K@b#
current profit and loss 本期損益 N}>[To3
debit 借方 Q^bYx (r5w
debt 債務 -2'1KAk-W
debtor 債務人 1
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deed 契據 !
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deferred assets 遞延資產 %,(X R`
deferred liabilities 遞延負債 //'&a-%$^
delivery 交貨 R@){=8%z
delivery expense 送貨費 ]>B4
delivery order 出貨單 uS5G(} [
demand draft 即期匯票 6MNr H
demand note 即期票據 vXm'ARj
demurrage charge 延期費 G*_qqb{B
deposit 存款 f,x;t-o+R
deposit slip 存款單 Y#QXvo%
depreciation 折舊 3Ak'Ue
direct cost 直接成本 ,0c]/Sd*p
direct labour 直接人工 V!l?
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director 董事
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discount 折扣 O?ODfO+>
discount on purchase 進貨折扣 ]
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