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。 _GK^ 7}u
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acceptance 承兌 35Nwx<
account 賬戶 5gW`;Cdbyc
accountant 會計員 i7 `dY{p7
accounting 會計 UC^&&
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accounting system 會計制度 %JDG aG'
accounts payable 應付賬款 \Q{@AC<?i
accounts receivable 應收賬款 *w4jE T>
accumulated profits 累積利益 (r`+q[
adjusting entry ?#123;整記錄 a&)0_i:r
adjustment ?#123;整 B{!)GZ(}
administration expense 管理費用 AY:3o3M
advances 預付 "xZ]i)
advertising expense 廣告費 {
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agency 代理 (,Yb]/O*
agent 代理人 8):I< }s#
agreement 契約 :N^1T6v
allotments 分配數 t$r^'ZN
allowance 津貼 T^NY|Y/
amalgamation 合併 -h*Yd)
amortization 攤銷 N+l~r]: &
amortized cost 應攤成本 l?(nkg["nY
annuities 年金 dv-yZRU:
applied cost 已分配成本 wNDLN`,^H
applied expense 已分配費用 j11 \t
applied manufacturing expense 己分配製造費用 BDxrS q,H
apportioned charge 攤派費用 +]
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appreciation 漲價 pOD|
article of association 公司章程 dra'1E
assessment 課稅 sl|s#+Z
assets 資產 %@ $h?HP
attorney fee 律師費 sF]v$kq
audit 審計 _)2.#L
auditor 審計員 7Upm
average 平均數 VP\HPSp
average cost 平均成本 <1&kCfE&
bad debt 壞賬 hxx,E
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balance 餘額
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balance sheet 資產負債表 a*CP1@O
bank account 銀行賬戶 9:A>a3KOH
bank balance 銀行結存 ?+GbPG~
bank charge 銀行手續費 m(nlu
bank deposit 銀行存款 >OE.6)'Rm
bank discount 銀行貼現 "$+naY{w
bank draft 銀行匯票 64s+
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bank loan 銀行借款 COFs?L.`
bank overdraft 銀行透支 p*!@z|F>U
bankers acceptance 銀行承兌 %9[GP7?
bankruptcy 破產 0{v?
bearer 持票人 FR0zK=\
beneficiary 受益人 y4,2Xs9,
bequest 遺產 ,Ng3!2&$e
bill 票據 v6oPAqj,r
bill of exchange 匯票 J><O
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bill of lading 提單 0ang~_
bills discounted 貼現票據 cZ|D!1%
bills payable 應付票據 J=*y>Zt-b
bills receivable 應收票據 )]J I Q"rR
board of directors 董事會 /`\-.S9
bonds 債券 Sn.I
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bonus 紅利 \qQ5x
book value 賬面價值 kR^7Z7+#*
bookkeeper 簿記員 _|DP
bookkeeping 簿記 ro@Zbm;P
branch office general ledger 支店往來賬戶 <Xp
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broker 經紀人 I.R3?+tZ
brought down 接前 (J.(Fl>^
brought forward 接上頁 j6Jz
budget 預算 rZu_"bcJ
by-product 副產品 FvG9PPd
by-product sales 副產品銷售 -c<<A.X
capital 股本 MP[v 9m@
capital income 資本收益 Ms1G&NYP
capital outlay 資本支出 BGOI$,
capital stock 股本 @[=*w`1
capital stock certificate 股票 v7Knu]
carried down 移後 $@x3<}X;
carried forward 移下頁 2@08 V|
cash 現金 J}jK_
cash account 現金賬戶 Z<jRZH*L
cash in bank 存銀行現金 ;zs*Zd7h M
cash on delivery 交貨收款 P(X#w
cash on hand 庫存現金 gK(E0p"
cash payment 現金支付 lUUq|Qr
cash purchase 現購 6i.'S5.
cash sale 現沽 UgJlXB|a%2
cashier 出?#123;員 kjNA~{
cashiers check 本票 :m#vvH
certificate of deposit 存款單折 QIi*'21a+
certificate of indebtedness 借據 ~pzaX8!
certified check 保付支票 ,EZ&n[%Ko
certified public accountant 會計師 7S]
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charges 費用 rO]C`bg
charge for remittances 匯水手續費 yl 0?Y
charter 營業執照 KG>.7xVWV7
chartered accountant 會計師 6sP;O,UX
chattles 動產 &=H M}h
check 支票 15yIPv+5
che stub 支票存根 ?b#?Vz
closed account 己結清賬戶 zNE!m:
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closing 結算 V2g$"W?3
closing entries 結賬紀錄 Vaha--QB
closing stock 期末存貨 ~%
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closing the book 結賬 H5&>Eny
columnar journal 多欄日記賬 T{uktIO/
combination 聯合 E*(Q'p9C
commission 佣金 I.KYWs
commodity 商品 "VT5WFj
common stock 普通股 '')G6-c/
company 公司 z7<^aS
compensation 賠償 @b>]q$)(}
compound interest 複利 g!~j
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consignee 承銷人 ="A[*:hC"
consignment 寄銷 ]G1j\ wnF
consignor 寄銷人 ~B=\![
consolidated balance sheet 合併資產負債表 MO _9Yi
consolidated profit and loss account 合併損益表 AP@
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consolidation 合併 +ixDB0"\
construction cost 營建成本 \&TTe8
construction revenue 營建收入 fx;5j;
contract 合同 nn=JM7e\9
control account 統制賬戶 +u
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copyright 版權 Gi<f/xQk>
corporation 公司 ?5(L.XFm
cost 成本 M2s
cost accounting 成本會計 s &.Z;X
cost of labour 勞工成本 ADR`j;2
cost of production 生產成本 W2<X 5'
cost of manufacture 製造成本
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cost of sales 銷貨成本 2f:'~ P56
cost price 成本價格 A%GJ|h,i
credit 貸方 UoLO#C0i
credit note 收款通知單 EXBfzK)a
creditor 債權人 {xH
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crossed check 橫線支票 +\W"n_PPy
current account 往來活期賬戶 ]-}a{z
current asset 流動資產 JQtH},Tr
current liability 流動負債 Y4{`?UM&h
current profit and loss 本期損益 {'b8;x8h
debit 借方 yr=r?h}
debt 債務 *,Re&N8
debtor 債務人 H!Od.$ZIX
deed 契據 NNfCJ|
deferred assets 遞延資產 Z
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deferred liabilities 遞延負債 z N
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delivery 交貨 q6ikJ8E8b
delivery expense 送貨費 l,X;<&-[
delivery order 出貨單 r]E$uq
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demand draft 即期匯票 fg1y@Dj/&
demand note 即期票據 )R|7> 97
demurrage charge 延期費 9:Y:Vx
deposit 存款 ex|kD*=
deposit slip 存款單 !;xE7w
depreciation 折舊 pP
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direct cost 直接成本 ko:I.6- K
direct labour 直接人工 */\.-L{h
director 董事 aQG#bh [
discount 折扣 -m@s
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discount on purchase 進貨折扣 ew"Fr1UGYZ
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