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。 <(d^2-0
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acceptance 承兌 'O]_A57
account 賬戶 e`R*6^e
accountant 會計員 -9-%_=6
accounting 會計 jL8&
accounting system 會計制度 )aquf<u@
accounts payable 應付賬款 jD_(im5
accounts receivable 應收賬款 Gyy:.]>&
accumulated profits 累積利益 M O* m@
adjusting entry ?#123;整記錄 gq[}/E0e
adjustment ?#123;整 )QaJYC^+
administration expense 管理費用 P%pB]d.qpi
advances 預付 J~ v<Z/gm
advertising expense 廣告費 ]*juF[r(
agency 代理 $a\q<fN}
agent 代理人 QfU
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agreement 契約 9|jIrS%/~
allotments 分配數 D.qbzJz
allowance 津貼 Pc? d@tm
amalgamation 合併
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amortization 攤銷 zo@>~G3$9
amortized cost 應攤成本 XnWr~h{b
annuities 年金 }?*:uf
applied cost 已分配成本 FlVGi3
applied expense 已分配費用 K]@6&H-b|
applied manufacturing expense 己分配製造費用 Ca+d
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apportioned charge 攤派費用 bLu6
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appreciation 漲價 ,a$LT
article of association 公司章程 aU4'_%Y@
assessment 課稅 HtY\!_Ea
assets 資產 }E8 Y,;fTD
attorney fee 律師費 bL
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audit 審計 ,PRM(n -
auditor 審計員 X@x:
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average 平均數 ?_\Hv@t;
average cost 平均成本 }}t"^m s
bad debt 壞賬
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balance 餘額 w'M0Rd]
balance sheet 資產負債表 5?9}^s4
bank account 銀行賬戶 S)g5Tu)
bank balance 銀行結存 _z,/!>J
bank charge 銀行手續費 -Rjn<bTIy
bank deposit 銀行存款 n0Ze9W+<
bank discount 銀行貼現 (jY.S|%
bank draft 銀行匯票 J_rCo4}
bank loan 銀行借款 UfcM2OmbK
bank overdraft 銀行透支 pPQ]#v
bankers acceptance 銀行承兌 N@Slc
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bankruptcy 破產 .s7/bF
bearer 持票人 Ku,Efr
beneficiary 受益人 [`ttNW(_
bequest 遺產 CoJaVLl
bill 票據 {j:{wW.
bill of exchange 匯票 ?A62VV51CN
bill of lading 提單 C6'[ Tn
bills discounted 貼現票據 ?0'bf y]
bills payable 應付票據 /"iYEr%_
bills receivable 應收票據 ynP^|Ou
board of directors 董事會 @gxO%@@
bonds 債券 y0(k7D|\
bonus 紅利 ;=h^"et
book value 賬面價值 ;C{2*0"H|
bookkeeper 簿記員 I
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bookkeeping 簿記 IHxX:a/iv
branch office general ledger 支店往來賬戶 ;'gzRC
broker 經紀人 3%<ia$
brought down 接前 x(mY$l,il
brought forward 接上頁 aN;L5;m#>{
budget 預算 $
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by-product 副產品 S'3l<sY
by-product sales 副產品銷售 0dIJgKanGP
capital 股本 PFEi=}Y@((
capital income 資本收益 7!MW`L/`
capital outlay 資本支出 (x.K%
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capital stock 股本 {'d?vm!r
capital stock certificate 股票 s/,St!A4!
carried down 移後 G VEjB;
carried forward 移下頁 A|y&\~<A
cash 現金 >DbG$V<v'
cash account 現金賬戶 EWqKd/
cash in bank 存銀行現金 gvy%`SSW
cash on delivery 交貨收款 [eWB
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cash on hand 庫存現金 sBRw#xyS
cash payment 現金支付 2@e<II2ha8
cash purchase 現購 %f{kT<XHu
cash sale 現沽 kk!}mbA_}
cashier 出?#123;員 kv(N/G
cashiers check 本票 _|6{(
certificate of deposit 存款單折 p(Qm\g<
certificate of indebtedness 借據 zD) 2af
certified check 保付支票 $orhY D3gv
certified public accountant 會計師 lZ_i~;u4@v
charges 費用 |(S=G'AtU
charge for remittances 匯水手續費 ?J<4IvL/
charter 營業執照 YToRG7X#
chartered accountant 會計師 u.!Pda
chattles 動產 ]Ff&zBJ
check 支票 {SROg;vA
che stub 支票存根 _/MKU!\l
closed account 己結清賬戶 #;^.&2Lt
closing 結算 0kC!
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closing entries 結賬紀錄 >Y{.)QS
closing stock 期末存貨 urog.Q
closing the book 結賬 M:C*?;K:
columnar journal 多欄日記賬 GD*6tk;5/
combination 聯合 #Va@4<4r
commission 佣金
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commodity 商品 XM8C{I1
common stock 普通股 40q8,M
company 公司 I{1w8m4O6
compensation 賠償 }A2@1TTPX
compound interest 複利 Xb;CY9&
consignee 承銷人 y f+/Kj<
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consignment 寄銷 KUuwScb\
consignor 寄銷人 L:
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consolidated balance sheet 合併資產負債表 BH
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consolidated profit and loss account 合併損益表 =<33(
consolidation 合併 (6JD<pBm
construction cost 營建成本 L2K4nTA
construction revenue 營建收入 5IMh$!/uc
contract 合同 ]p#Zdm1EL
control account 統制賬戶 n|^-qy'w
copyright 版權 y< 146
corporation 公司 [0IeEjL
cost 成本 Q7#Q6-
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cost accounting 成本會計 p]pFZ";70
cost of labour 勞工成本 \8F$85g
cost of production 生產成本 8vaqj/
cost of manufacture 製造成本 ^. Pn)J
cost of sales 銷貨成本 GbZA3.J]yl
cost price 成本價格 ^s24f?3
credit 貸方 :l*wf/&z
credit note 收款通知單
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creditor 債權人 L@[bgN`=v
crossed check 橫線支票 {OQ sGyR?
current account 往來活期賬戶 jP}N^
current asset 流動資產 L!e@T'
current liability 流動負債 8SKDL[rN
current profit and loss 本期損益 c?z%
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debit 借方 6NZf!7,B
debt 債務 &O!d!Pf
debtor 債務人 )ns;S
deed 契據 Y
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deferred assets 遞延資產 kW/ksz0)
deferred liabilities 遞延負債 ,cbP yg
delivery 交貨 Kk??}
delivery expense 送貨費 rfCoi>{<
delivery order 出貨單 !0zM@p
demand draft 即期匯票 RNIfw1R
demand note 即期票據 L(X:=)
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demurrage charge 延期費 o]k[l;
deposit 存款 a_Xh(d$
deposit slip 存款單 OGae]O<
depreciation 折舊 I:Z38xz -[
direct cost 直接成本 ,sJ{2,]~
direct labour 直接人工 qP]Gl--q{
director 董事 @o>2:D1G
discount 折扣 ?DpM
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discount on purchase 進貨折扣 L-=^GNh
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