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。 n? =O@yq
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acceptance 承兌 > hGB
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account 賬戶 I)r6*|mz
accountant 會計員 %X%f0J
accounting 會計 If 'N0^'W
accounting system 會計制度 :iQJ9Hdz
accounts payable 應付賬款 q%]5/.J
accounts receivable 應收賬款 )/OIzbA3#
accumulated profits 累積利益 2pSp(@N3
adjusting entry ?#123;整記錄 L7xiq{t`Y
adjustment ?#123;整 C+t|fSJ
administration expense 管理費用 zc,X5R1
advances 預付 A5%Now;.cf
advertising expense 廣告費 Su
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agency 代理 5UK}AkEe&x
agent 代理人 KRP6b:+4L
agreement 契約 auY?Cj'"fs
allotments 分配數 XC}2GHO<
allowance 津貼 *Csxf[O
amalgamation 合併 KMl3`+i
amortization 攤銷 :zO
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amortized cost 應攤成本 \]S)PDqR
annuities 年金 dg+"G|nr
applied cost 已分配成本 I-kK^_0mV<
applied expense 已分配費用 3(*vZ
applied manufacturing expense 己分配製造費用 m|]"e@SF2
apportioned charge 攤派費用 /%{CJ0Y
appreciation 漲價 o(D_ /]'8
article of association 公司章程
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assessment 課稅 +OSSgY$
assets 資產 q"f7$
attorney fee 律師費 #0^a-47PA<
audit 審計 I.SMn,N
auditor 審計員 a%an={
average 平均數 #a]\3X
average cost 平均成本 ~~p
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bad debt 壞賬 *rV{(%\m
balance 餘額 D&],.N
balance sheet 資產負債表 B~O<?@]d
bank account 銀行賬戶 oIE3`\xS
bank balance 銀行結存 *W 04$N
bank charge 銀行手續費 DwTVoCC
bank deposit 銀行存款 fX1Ib$v
bank discount 銀行貼現 \,!Qo*vj
bank draft 銀行匯票 o?#-Tk
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bank loan 銀行借款 V-63
bank overdraft 銀行透支 (&_~eYZU
bankers acceptance 銀行承兌 ybIqn0&[
bankruptcy 破產 9sv#TT5V
bearer 持票人 3?!c<^"e
beneficiary 受益人 :#N]s
bequest 遺產 01]W@\(
bill 票據 8ddBQfCY
bill of exchange 匯票 }p8iq
bill of lading 提單 ;1r|Bx <5
bills discounted 貼現票據 mMCd
bills payable 應付票據 {t]8#[lo
bills receivable 應收票據 &C?4'e
board of directors 董事會 ^7*zi_Q
bonds 債券 Tj6Czq=*%T
bonus 紅利 F"'
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book value 賬面價值 DW)81*~g
bookkeeper 簿記員 UzV78^:,iD
bookkeeping 簿記 Jr(Z Ym'
branch office general ledger 支店往來賬戶 q[. p(6:
broker 經紀人 =66'33l
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brought down 接前 p@@*
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brought forward 接上頁 .GCJA`0h
budget 預算 .[?2_e#9 %
by-product 副產品 4`+R
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by-product sales 副產品銷售 w,<n5dMv
capital 股本 _.m|Ml,`{
capital income 資本收益 @)ls+}=Y
capital outlay 資本支出 v++&%
capital stock 股本 L /N%ft]!T
capital stock certificate 股票 Ju"c!vu~
carried down 移後 sWVapup?
carried forward 移下頁 wS|hc+1
cash 現金 ))7CqN
cash account 現金賬戶 fUq
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cash in bank 存銀行現金 W*u$e8i7
cash on delivery 交貨收款 TCkMJs?
cash on hand 庫存現金 E$v!Z; A
cash payment 現金支付 yy`XtJBWWs
cash purchase 現購 ]#'&x%m
cash sale 現沽 p y%:,hi
cashier 出?#123;員 xd+aO=)Td
cashiers check 本票 4S* X=1
certificate of deposit 存款單折 GgtYO4,
certificate of indebtedness 借據 /3;]e3x
certified check 保付支票 '*G8;91u
certified public accountant 會計師 srS)"Jt
charges 費用 }:]CXrdg>
charge for remittances 匯水手續費 Fj`K$K?
charter 營業執照 fBBtS S
chartered accountant 會計師 o"p['m*g
chattles 動產 {m_
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check 支票 7T(&DOGZ
che stub 支票存根 !-JvVdM;(
closed account 己結清賬戶 qv<^%7gq
closing 結算 l4&
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closing entries 結賬紀錄 qsYg
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closing stock 期末存貨 vm=d?*cR
closing the book 結賬 c1
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columnar journal 多欄日記賬 onIZ&wrk
combination 聯合 l,UOP[j
commission 佣金 {r#uD5NJ/
commodity 商品 ,@zw
common stock 普通股 kR8,E 6Up
company 公司 p&
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compensation 賠償 9&Z+K'$=
compound interest 複利 nL]eGC
consignee 承銷人 Io{BO.K*Y
consignment 寄銷 rrG}; A
consignor 寄銷人 jcRe),
consolidated balance sheet 合併資產負債表 @yF>=5z:
consolidated profit and loss account 合併損益表 DbYnd%k*4
consolidation 合併 uF[~YJ>
construction cost 營建成本 $dsLU5]1o
construction revenue 營建收入 4rpry@1
contract 合同 tHr4/
control account 統制賬戶 `
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copyright 版權 ^,`]Q)P^
corporation 公司 yqP=6
cost 成本 .S]
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cost accounting 成本會計 hd`jf97*
cost of labour 勞工成本 jrX`_Y
cost of production 生產成本 `r0lu_.$]4
cost of manufacture 製造成本 |fo#pwX
cost of sales 銷貨成本 BQ B<+o'
cost price 成本價格 h\+8eeIl
credit 貸方 4P#4RB
credit note 收款通知單 7vc4 JO]
creditor 債權人 =>@
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crossed check 橫線支票 ^4et;
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current account 往來活期賬戶 qI<c47d;q
current asset 流動資產 CV
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current liability 流動負債 zT93Sb
current profit and loss 本期損益 8EBd`kiq
debit 借方 C 1)+^{7ef
debt 債務 ]2A2<Q_,
debtor 債務人 #+$PD`j
deed 契據 v@{VQVx
deferred assets 遞延資產 imB/P M
deferred liabilities 遞延負債 s|X_:3\x
delivery 交貨 _9?v?mL5;
delivery expense 送貨費 FU;a
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delivery order 出貨單 CZ
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demand draft 即期匯票 p$` ^A
demand note 即期票據 :SY,;..3e
demurrage charge 延期費 ^oNcZK>
deposit 存款 vI:_bkii
deposit slip 存款單 _nSEp>]L
depreciation 折舊 tTh4L8fO
direct cost 直接成本 T&}KUX~Q/
direct labour 直接人工 XV,ce~ro[
director 董事 6P)D M
discount 折扣 b;NV vc(
discount on purchase 進貨折扣 X1BqN+=@9
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