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。 6<%b}q9Mo
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acceptance 承兌 gj7'43
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account 賬戶 R2==<"gq
accountant 會計員 aI>
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accounting 會計 DW>O]\I
accounting system 會計制度 4~AY:
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accounts payable 應付賬款 Spw^h=o
accounts receivable 應收賬款 as73/J6
accumulated profits 累積利益 8M0<:p/
adjusting entry ?#123;整記錄 Z6zLL
adjustment ?#123;整 de9e7.(2
administration expense 管理費用 [s[!PlazX
advances 預付 CD.
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advertising expense 廣告費 )8taMC:H^
agency 代理 9e7):ZupO
agent 代理人 iA|n\a~ny,
agreement 契約 *Z+U}QhHD6
allotments 分配數 og1Cj{0
allowance 津貼 -UWyBM3c@
amalgamation 合併 g W?Hd/
amortization 攤銷 e< G[!m
amortized cost 應攤成本 k~2FlRoC^
annuities 年金 hXD`OlX
applied cost 已分配成本 ,g 1~4,hqQ
applied expense 已分配費用 /eBcPu"[Vb
applied manufacturing expense 己分配製造費用 ;Za^).=
apportioned charge 攤派費用
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appreciation 漲價 /IG3>|R
article of association 公司章程 a# Uk:O!
assessment 課稅 1wE`kbC<
assets 資產 4^*Z[6nt|
attorney fee 律師費 3*F|`js"
audit 審計 &?I3xzvK
auditor 審計員 rcf#8
average 平均數 *c(J
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average cost 平均成本 -%Jm-^F I
bad debt 壞賬 Y3ypca&P9
balance 餘額 Va4AE)[/*
balance sheet 資產負債表 DG=_E\"#
bank account 銀行賬戶 vos-[$
bank balance 銀行結存 ,!^g8zO
bank charge 銀行手續費 6J965eM'[
bank deposit 銀行存款 +3pfBE|
bank discount 銀行貼現 - v=
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bank draft 銀行匯票 k#2b3}(,
bank loan 銀行借款 ?i\$U'2*z3
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 VoyRB2t
bankruptcy 破產 Q@s G6iz
bearer 持票人 >`n)-8
beneficiary 受益人 SIzA0
bequest 遺產 aw3rTT(
bill 票據 U9Lo0K
bill of exchange 匯票 :io~{a#.2\
bill of lading 提單 C?rb}(m
bills discounted 貼現票據 "^t;V+I
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bills payable 應付票據 -}5dZ;
bills receivable 應收票據 (O
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board of directors 董事會 _Ry
bonds 債券 rD>q/,X=\
bonus 紅利 `
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book value 賬面價值 `)H|
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bookkeeper 簿記員
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bookkeeping 簿記 NV^n}]ci
branch office general ledger 支店往來賬戶 ?osYs<k \
broker 經紀人 Egl1$,e
brought down 接前 .Zx7+`i
brought forward 接上頁 v8THJf
budget 預算 2!a~YT
by-product 副產品 |H8UT SX+
by-product sales 副產品銷售 ]r1Lr{7^S
capital 股本 mW."lzIl
capital income 資本收益 P1ynCe
capital outlay 資本支出 z.:IUm{z
capital stock 股本 z\<gm$1CB
capital stock certificate 股票 !Mk]%
carried down 移後 EkP(]F
carried forward 移下頁 M,eq-MEK
cash 現金 e pAC%a
cash account 現金賬戶 HF%)ip+
cash in bank 存銀行現金 ! ?m8UE
cash on delivery 交貨收款 3
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cash on hand 庫存現金 vFGVz
cash payment 現金支付 <gSZ<T
cash purchase 現購 D]Gt=2\NG9
cash sale 現沽 9riKSp:5
cashier 出?#123;員 j,g.Eo
cashiers check 本票 H.TPKdVX
certificate of deposit 存款單折 oSoU9_W
certificate of indebtedness 借據 ,,(BW7(
certified check 保付支票 Y.o-e)zX
certified public accountant 會計師 f>+:UGmP
charges 費用 r)Iq47Uiw
charge for remittances 匯水手續費 oFS)3.
charter 營業執照
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chartered accountant 會計師 @xAfD{}f!
chattles 動產 G6j9,#2@
check 支票 o
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che stub 支票存根 8KS9!*.iZ
closed account 己結清賬戶 dRLvej,
closing 結算 q*{Dy1Tj
closing entries 結賬紀錄 f@J-6uQ7w
closing stock 期末存貨 $g)X,iQu
closing the book 結賬 >l!DWi6
columnar journal 多欄日記賬 e@L7p,
combination 聯合 2d-C}&}L\
commission 佣金 rxAb]~MMp
commodity 商品 Og<UW^VR
common stock 普通股 lmr:PX
company 公司
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compensation 賠償 #)$@Kvm
compound interest 複利 $.r:
consignee 承銷人 KfLp cV
consignment 寄銷 Uzd\#edxJ
consignor 寄銷人 =
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consolidated balance sheet 合併資產負債表 TfqQh!Y
consolidated profit and loss account 合併損益表 Kg;1%J>ee
consolidation 合併
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construction cost 營建成本 5J<ghv>\P
construction revenue 營建收入 fwi(qx1=}
contract 合同 )~[hf,R5S
control account 統制賬戶 !`#xFRHe
copyright 版權 s:#\U!>0`
corporation 公司 XqTDLM&
cost 成本 D.R 7#^
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cost accounting 成本會計 V$fvf#T
cost of labour 勞工成本 +eD+Z.{
cost of production 生產成本 /0qLMlL$
cost of manufacture 製造成本 ]
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cost of sales 銷貨成本 {QTnVS't 0
cost price 成本價格 + %07J6
credit 貸方 7{e*isV
credit note 收款通知單 QGQ>shIeZ
creditor 債權人 Ox1#}7`0>
crossed check 橫線支票 'rQ>Z A_8
current account 往來活期賬戶 pe$l'ur
current asset 流動資產 rSvQarT
current liability 流動負債 T#e ;$\
current profit and loss 本期損益 G\ht)7SGgf
debit 借方 ?ydqmj2[F
debt 債務 O
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debtor 債務人 -(]s!,
deed 契據 mxJ& IV
deferred assets 遞延資產 5L4{8X0X8
deferred liabilities 遞延負債 $kef_*BQg
delivery 交貨 N8^AH8l
delivery expense 送貨費 N3J;_=<4
delivery order 出貨單 5J4'\M
demand draft 即期匯票 3B5GsI
demand note 即期票據 /!mF,oR!
demurrage charge 延期費 ==\Qj{
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deposit 存款 9c@."O`
deposit slip 存款單 a.yCd/
depreciation 折舊 tmJ-2
direct cost 直接成本 s8/y|HN^
direct labour 直接人工 lU[" ZFP
director 董事 58@YWvAk
discount 折扣 _3YuPMaN
discount on purchase 進貨折扣 Nf<mgOAT1
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