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。 "1&C\}.7
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acceptance 承兌 zvdtP'&uj
account 賬戶 bCdEItcD
accountant 會計員 6~&4>2b0f
accounting 會計 @4T+0&OI10
accounting system 會計制度 0#G&8*FMN
accounts payable 應付賬款 KxGK`'E'r
accounts receivable 應收賬款 ,;O+2TX
accumulated profits 累積利益 tE9%;8;H
adjusting entry ?#123;整記錄 '2/48j X5
adjustment ?#123;整 @wYuc{%S
administration expense 管理費用 kE UfQLbn
advances 預付 fJd!;ur)0
advertising expense 廣告費 %z`bu2
agency 代理 ]5YG*sD4
agent 代理人 M!,$i
agreement 契約 u(\b1h n
allotments 分配數 $vTU|o>|
allowance 津貼 n_v|fxF1
amalgamation 合併 -_%n\#
amortization 攤銷 }a'8lwF%I
amortized cost 應攤成本 ,l#V
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annuities 年金 C*/d%eHD
applied cost 已分配成本 ts{Tk5+
applied expense 已分配費用 hoO8s#0ED
applied manufacturing expense 己分配製造費用 Tr(w~et
apportioned charge 攤派費用 9%$4Ux*q
appreciation 漲價 y%cg
article of association 公司章程 nr!kx)j
assessment 課稅 {E@Vh
assets 資產 (m-(5 CaJ
attorney fee 律師費 #QXB2x<*
audit 審計 [9Q2/V;Uk%
auditor 審計員 zo7Hm]W`
average 平均數 )4D |sN
average cost 平均成本 ORA+>
bad debt 壞賬 G;yf]xFd
balance 餘額 p3\F1]( Z
balance sheet 資產負債表 Z8 1]>
bank account 銀行賬戶 W.HM!HQp
bank balance 銀行結存 Z<0M_q9?MO
bank charge 銀行手續費 -$QzbRF5R
bank deposit 銀行存款 Z'/:
bank discount 銀行貼現 |*fGG?}
bank draft 銀行匯票 b=wc-nA
bank loan 銀行借款 mKvk6OC
bank overdraft 銀行透支 #:v|/2
bankers acceptance 銀行承兌 &+xNR2";
bankruptcy 破產 4B
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bearer 持票人 ]pzf{8%
beneficiary 受益人 "/S-+Ufn
bequest 遺產
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bill 票據 <JuP+\JAm
bill of exchange 匯票 7Fh%jRHZ`
bill of lading 提單 ~Ub'5M
bills discounted 貼現票據 Elom_
bills payable 應付票據 pyq~_Bng
bills receivable 應收票據 'hf#Q9W5
board of directors 董事會 $GSn#} yz
bonds 債券 P@`@?kMU
bonus 紅利 dli?/U@hO
book value 賬面價值 V) a<)
bookkeeper 簿記員 2!QJa=
bookkeeping 簿記 VA&_dU]*
branch office general ledger 支店往來賬戶 N8@Fj!Zi
broker 經紀人 ^|
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brought down 接前 T[`o$j6
brought forward 接上頁 ,ZHIXylZ
budget 預算 $>hPB[ [
by-product 副產品 P6!c-\
by-product sales 副產品銷售 pV9$Vg?-H
capital 股本 FMc$?mm
capital income 資本收益 ': 87.8$
capital outlay 資本支出 jL
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capital stock 股本 XT9]+b8(M
capital stock certificate 股票 j_H9l,V
carried down 移後 IE+{W~y\
carried forward 移下頁 ]u?|3y^(
cash 現金 -,)&?S
cash account 現金賬戶 H9?(5
cash in bank 存銀行現金 G|H+
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cash on delivery 交貨收款 Iq]+O Q
cash on hand 庫存現金 >gRb.-{ux
cash payment 現金支付 z\Hg@J
cash purchase 現購 s /"
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cash sale 現沽 T`mG+"O
cashier 出?#123;員 E#
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cashiers check 本票 I<L
certificate of deposit 存款單折 CBN,~wzP*
certificate of indebtedness 借據 mEeD[dMN
certified check 保付支票
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certified public accountant 會計師
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charges 費用
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charge for remittances 匯水手續費 R}_B\# Q
charter 營業執照 "Rr)1x7
chartered accountant 會計師 "4NcszEN
chattles 動產 :[xF
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check 支票 io%WV%1_
che stub 支票存根 X
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closed account 己結清賬戶 |L[/]@|
closing 結算 $ @g\wz
closing entries 結賬紀錄 1Bp?HyCR
closing stock 期末存貨 @`xR1pXQ
closing the book 結賬 T&+*dyNxMK
columnar journal 多欄日記賬 /*Iq,"kGz
combination 聯合 4zKmoYt
commission 佣金 WVyk?SBw
commodity 商品 6Ck 3
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common stock 普通股 iga.B
company 公司 "'U+T:S
compensation 賠償 sB`.G
compound interest 複利 dDYD6
consignee 承銷人 ;O8'vp
consignment 寄銷 0h/bC)z
consignor 寄銷人 >n$V1U&/
consolidated balance sheet 合併資產負債表 a;b
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consolidated profit and loss account 合併損益表 o|`[X'
consolidation 合併 e_=TkG1E6
construction cost 營建成本 >vQ8~*xd
construction revenue 營建收入 =Ot|d #_
contract 合同 OD[q
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control account 統制賬戶 lldNIL6B%
copyright 版權 MTXh-9DA
corporation 公司 <ks+JkW_
cost 成本 2(I S*idq
cost accounting 成本會計 Z<D8{&AjS
cost of labour 勞工成本 >|zMN$:
cost of production 生產成本 |2ImitN0
cost of manufacture 製造成本 @n,V2`"
cost of sales 銷貨成本 OFe-e(c1
cost price 成本價格 Ui?iMtDr
credit 貸方 HOt,G
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credit note 收款通知單 &?g!)O
creditor 債權人 Sf*1Z~P|
crossed check 橫線支票 J4?i\wD:
current account 往來活期賬戶 ,="hI:*<
current asset 流動資產 -.xiq0
current liability 流動負債 2$r8^}Nj?
current profit and loss 本期損益 Upw`|$1S
debit 借方
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debt 債務 (^pIB~.z
debtor 債務人 :A7\eN5
deed 契據 OEw#;l4 C
deferred assets 遞延資產 x"
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deferred liabilities 遞延負債 >piVi[`
delivery 交貨 fHK.q({Qc
delivery expense 送貨費 m^%@bu,
delivery order 出貨單 3_bqDhVI5
demand draft 即期匯票 "UX/yLc3(
demand note 即期票據 W{m_yEOf
demurrage charge 延期費 Gsn$r(m{K
deposit 存款 |
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deposit slip 存款單 PctXh, =
depreciation 折舊 F[(ocxQZ3
direct cost 直接成本 +pPfvE`
direct labour 直接人工 .af+h<RG4$
director 董事
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discount 折扣 z~"Q_gme
discount on purchase 進貨折扣 brCXimG&jo
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