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。 yNqm]H3<MP
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acceptance 承兌 C;)Xwm>e
account 賬戶 >xU72l#5
accountant 會計員 3vRLg b
accounting 會計 N}}PlGp$
accounting system 會計制度 K.#,O+-Kg`
accounts payable 應付賬款 0XR;5kd%
accounts receivable 應收賬款 S4 k^&$;
accumulated profits 累積利益 ND e[2
adjusting entry ?#123;整記錄 CFkW@\]
adjustment ?#123;整 #.MIW*==
administration expense 管理費用 vSYunI
advances 預付 1%/ NL?8#
advertising expense 廣告費 STXqq[+Rf
agency 代理 A4#3O5kij
agent 代理人 "
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agreement 契約 liugaRO8J
allotments 分配數 G%j/eTTf
allowance 津貼 k}I5x1>&
amalgamation 合併 <i:*p1#Bm
amortization 攤銷 J:g<RZZ1
amortized cost 應攤成本 B~V<n&<
annuities 年金 i)@U.-*5m
applied cost 已分配成本 i3M?D}(Bs
applied expense 已分配費用 KD%xo/Z.
applied manufacturing expense 己分配製造費用 >Bh)7>`3c
apportioned charge 攤派費用 M!&_qj&N,
appreciation 漲價 nCffBc
article of association 公司章程 +K$5tT6b
assessment 課稅 ^(dGO)/
assets 資產 )tN?: l
attorney fee 律師費 'B:Z=0{>N
audit 審計 }sTH.%
auditor 審計員 L)kb (TH
average 平均數 Vp(D|}P
average cost 平均成本 vDK
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bad debt 壞賬 <K D
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balance 餘額 ,<0Rf
balance sheet 資產負債表 3r~>~ueZ
bank account 銀行賬戶 {(m+M
bank balance 銀行結存 l5ZADK4
bank charge 銀行手續費 zqHpT^B?
bank deposit 銀行存款 q9W~
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bank discount 銀行貼現 )Y&MIJ7>@
bank draft 銀行匯票 "t(1tWO1o
bank loan 銀行借款 gZ`32fB%
bank overdraft 銀行透支 Eu`2w%qz
bankers acceptance 銀行承兌 0v_6cYA
bankruptcy 破產 _"?c9
bearer 持票人 x38SSzG:L
beneficiary 受益人 MO));M)
bequest 遺產 _Hz~HoNU
bill 票據 X[GIOPDx
bill of exchange 匯票 N5q}::Odc
bill of lading 提單 ou<S)_|Iu
bills discounted 貼現票據 Fe_::NVvk
bills payable 應付票據 qy7hkq.uX
bills receivable 應收票據 4c5^7";P
board of directors 董事會 ;
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bonds 債券 eW\?eq+ `A
bonus 紅利 Gt^|+[gD
book value 賬面價值 7>nhIp))
bookkeeper 簿記員 .DgoOo%?"
bookkeeping 簿記 NqiB8hZ~
branch office general ledger 支店往來賬戶 8 *4@-3Sx
broker 經紀人 b34zhZ
brought down 接前 nwa\Lrh
brought forward 接上頁 & cM
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budget 預算 +Od1)_'\D3
by-product 副產品 B,~f "
by-product sales 副產品銷售 Zw;$(="
capital 股本 ]4Nvh\/P9
capital income 資本收益 l?3vNa FeR
capital outlay 資本支出 TqENaC#&
capital stock 股本 r+imn&FK8
capital stock certificate 股票 -vyIOH,
carried down 移後 G"G{AS
carried forward 移下頁 f|-
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cash 現金 r5f^WZ$-
cash account 現金賬戶 >|l;*Kw,/P
cash in bank 存銀行現金 *0=fT}&!
cash on delivery 交貨收款 bin6i2b
cash on hand 庫存現金 ry$tK
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cash payment 現金支付 fC=fJZU7$
cash purchase 現購 x1|Da$2
cash sale 現沽 f:_=5e
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cashier 出?#123;員 Y*5Z)h
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cashiers check 本票 *
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certificate of deposit 存款單折 GLo\q
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certificate of indebtedness 借據 ;): 8yBMk
certified check 保付支票 ?cqicN.+6
certified public accountant 會計師 AyE%0KmraK
charges 費用 4a\n4KO X
charge for remittances 匯水手續費 e{v,x1Y_z(
charter 營業執照 ' oBo|
chartered accountant 會計師 zt7_r`#z
chattles 動產 Bj;\mUsk
check 支票 ?RZq =5Um&
che stub 支票存根 $-m@KB
closed account 己結清賬戶 5gO /-Zj
closing 結算 /)sDnJ1r
closing entries 結賬紀錄 g
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closing stock 期末存貨 IO}+[%ptc*
closing the book 結賬 A{4Dzm !
columnar journal 多欄日記賬 X
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combination 聯合 MzG5
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commission 佣金 ?g5iok {
commodity 商品 )J;ny!^2
common stock 普通股 (F/HU"C
company 公司 uQ{=o]sy
compensation 賠償 7;^((.]ln
compound interest 複利 {d| |q<.-
consignee 承銷人 EY
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consignment 寄銷 !A~d[</]m
consignor 寄銷人 R78!x*U}
consolidated balance sheet 合併資產負債表 _o\>V:IZ
consolidated profit and loss account 合併損益表 Hr(6TLNw
consolidation 合併 +H41]W6
construction cost 營建成本 tJff+n>
construction revenue 營建收入 iwv
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contract 合同 64?Pfir6
control account 統制賬戶 cZ^wQ5=
copyright 版權 yb69Q#V2
corporation 公司 Q6u{@$(/N
cost 成本 $+7 ci~gs
cost accounting 成本會計 D`en%Lf!m
cost of labour 勞工成本 g8KY`MBnC&
cost of production 生產成本 }6<)yW}U
cost of manufacture 製造成本 nlaG<L#
cost of sales 銷貨成本 I=U+G
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cost price 成本價格 S
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credit 貸方 -<xyC8$^$
credit note 收款通知單 e"*BHvy F
creditor 債權人 ]Qd{ '}+
crossed check 橫線支票 %Nl`~Kz9U
current account 往來活期賬戶 o\&~CW~@~
current asset 流動資產 ;
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current liability 流動負債 p
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current profit and loss 本期損益 JwjI{,jY
debit 借方 4e}{$s$Xx
debt 債務 2@sr:,\1
debtor 債務人 5qC:yI
deed 契據 2%5?Fn=
deferred assets 遞延資產 D@#0 dDT
deferred liabilities 遞延負債 k'g$2
delivery 交貨 FW_G\W.
delivery expense 送貨費 MvBD@`&
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delivery order 出貨單 :VJV 5f{
demand draft 即期匯票 U7E
demand note 即期票據 vmvFBzLR
demurrage charge 延期費 V>B'+b+<
deposit 存款 #VO.%H}i
deposit slip 存款單 6p#g0t
depreciation 折舊 ~> PgJ^G
direct cost 直接成本 R+d<
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direct labour 直接人工 =rEA:Q`~w
director 董事 jM]d'E?ZLA
discount 折扣 ujx@@N
discount on purchase 進貨折扣 \04mLIJr9
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