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。 r..Rh9v/=E
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acceptance 承兌 Xl}>mbB
account 賬戶 tn}9(Oa)
accountant 會計員 .-o$IQsS
accounting 會計 bclA+!1
accounting system 會計制度 _kar5B$
accounts payable 應付賬款 (l$bA_F\
accounts receivable 應收賬款 +4@EJRC
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 yDHH05Yl
adjustment ?#123;整 l.&6|
administration expense 管理費用 "d{ |_Cf
advances 預付 U/TF,JUI
advertising expense 廣告費 M,7v}[Tbl
agency 代理 p^^<BjkQ
agent 代理人 +.zriiF]i
agreement 契約 Bf8 #&]O
allotments 分配數 tQ*5[F,fm
allowance 津貼 )K%AbKn
amalgamation 合併 }PoB`H'K5
amortization 攤銷 -`A6K!W&~p
amortized cost 應攤成本 &6!x;RB
annuities 年金 tNq~M
applied cost 已分配成本 2o6%P}C
applied expense 已分配費用 >8QLo8)3C
applied manufacturing expense 己分配製造費用 /5SBLp}Sy
apportioned charge 攤派費用 &,bJ]J)8O
appreciation 漲價 0b4QcfB1[
article of association 公司章程 l].dOso$`
assessment 課稅 qL]!/}
assets 資產 A5z5e#
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attorney fee 律師費 P)Sw`^d
audit 審計 q.~_vS%
auditor 審計員 Ia[e7
average 平均數 JZ9w!)U
average cost 平均成本 |tyVC=${
bad debt 壞賬 iz&)FuOr
balance 餘額 IL&Mf9m
balance sheet 資產負債表 4OC^IS
bank account 銀行賬戶 :<!a.%=
bank balance 銀行結存 e'p'{]r<w
bank charge 銀行手續費 &KT*rL
bank deposit 銀行存款 F0qGkMs|f
bank discount 銀行貼現 ;3 O0O
bank draft 銀行匯票 g>cp;co9g
bank loan 銀行借款 X=8y$Yy
bank overdraft 銀行透支 0p)
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bankers acceptance 銀行承兌 9aH
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bankruptcy 破產 F8S% \i
bearer 持票人 pxDkf|*
beneficiary 受益人 !g'kWE
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bequest 遺產 scT,yNV
bill 票據 V9mqJRFJ:
bill of exchange 匯票
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bill of lading 提單 ]ri5mnB
bills discounted 貼現票據 !:]CKbG
bills payable 應付票據 !{>'jvH
bills receivable 應收票據 bbCH(fYbu
board of directors 董事會 *eK\W00
bonds 債券 0}$Zr*|;Y
bonus 紅利 H`d595<=i;
book value 賬面價值 P%2aOsD0
bookkeeper 簿記員 P{-j^'y
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 UuPXo66F]
broker 經紀人 Q8.=w
brought down 接前 6?i]oy^X]p
brought forward 接上頁 Ve)P
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budget 預算 K2|2Ks_CS
by-product 副產品 j*Uz.q?
by-product sales 副產品銷售 1cq"H/N
capital 股本 UTwXN |'|
capital income 資本收益 fqpbsM;M]
capital outlay 資本支出 rZ'&'#Q
capital stock 股本 Sqn|
capital stock certificate 股票 'o}v{f
carried down 移後 [ICFPY6
carried forward 移下頁 QP>tu1B|
cash 現金 {G. W?
cash account 現金賬戶 JPO'1D)
cash in bank 存銀行現金 WVZ](D8Gc]
cash on delivery 交貨收款 ~?#>QN\\c
cash on hand 庫存現金 H?oBax:
cash payment 現金支付 O2{~Q{p
cash purchase 現購 L)(JaZy
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cash sale 現沽 hQ7-m.UZw
cashier 出?#123;員 .,h>2;f
cashiers check 本票 p+7G
certificate of deposit 存款單折 >^:*x_a9
certificate of indebtedness 借據 k
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certified check 保付支票 #ME!G/
certified public accountant 會計師 =-bGH
charges 費用 $|"Y|3&X
charge for remittances 匯水手續費 d?ru8
charter 營業執照 A4uKE"WE
chartered accountant 會計師 Ah2*7@U
chattles 動產 A>\5fO
check 支票 =e)t,YVm
che stub 支票存根 (n{x"rLy/
closed account 己結清賬戶 yE&WGpT
closing 結算 %8O1sF
closing entries 結賬紀錄 3#A4A0
closing stock 期末存貨 Iip%er%b
closing the book 結賬 #7Fdmnu`
columnar journal 多欄日記賬 whi#\>i
combination 聯合 9| g]M:{
commission 佣金 #Z. QMWq
commodity 商品 fZ aTckbE
common stock 普通股 *"nN To
company 公司 J5TT+FQ
compensation 賠償 '@/1e\ -y
compound interest 複利 'Z*`~,Q
consignee 承銷人 $fCKK&Wy
consignment 寄銷 N_^PoX935O
consignor 寄銷人 ^GpLl
consolidated balance sheet 合併資產負債表 I A%ZCdA;
consolidated profit and loss account 合併損益表 wrQ02?
consolidation 合併 Z;O!KsJ
construction cost 營建成本 3,'LW}
construction revenue 營建收入 t`1M}}.
contract 合同 K0W X($z~;
control account 統制賬戶 RNF%i~nhO
copyright 版權 %[, R Q">v
corporation 公司 c,^W/:CQAB
cost 成本 /Y=_EOS
cost accounting 成本會計 ]=o
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cost of labour 勞工成本 Yy~xNj5OS
cost of production 生產成本 J&Db-
cost of manufacture 製造成本 2n+ud ?|l
cost of sales 銷貨成本 e*}*3kw)T
cost price 成本價格 Q<NQ9lX
credit 貸方 h3bQ<?m
credit note 收款通知單 *LMzq9n3o
creditor 債權人 qnHjw Mi
crossed check 橫線支票 yEMM@5W)8
current account 往來活期賬戶 P*jiz@6
current asset 流動資產 \K9.]P
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current liability 流動負債 NT2XG&$W>
current profit and loss 本期損益 :_<&LO]Q
debit 借方 WJxcJE
debt 債務 y4! :l
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debtor 債務人 h oO847
deed 契據 qRgFVX+vc
deferred assets 遞延資產 ck%.D%=
deferred liabilities 遞延負債 {Mj- $G"
delivery 交貨 Z
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delivery expense 送貨費 ~+d{:WY
delivery order 出貨單 T{2)d]Y
demand draft 即期匯票 HY eCq9S
demand note 即期票據 FA>.1EI
demurrage charge 延期費 *- ~GVe
deposit 存款 R>Dr1fc}
deposit slip 存款單 (&87 zk
depreciation 折舊 ;
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direct cost 直接成本 S>b
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direct labour 直接人工 ;w+
director 董事 +6l#hO7h
discount 折扣 KM)f~^
discount on purchase 進貨折扣 hu} vYA7ZH
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