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。 v
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acceptance 承兌 (4cdkL
account 賬戶
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accountant 會計員 _w4G|j$C
accounting 會計 z/1$G"
accounting system 會計制度 :}zyd;Rc
accounts payable 應付賬款 !HDb{f
accounts receivable 應收賬款 G|rE\h 2w
accumulated profits 累積利益 Y0 a[Lb0
adjusting entry ?#123;整記錄 sX%n` L
adjustment ?#123;整 "kyCY9)%
administration expense 管理費用 ?n`m
advances 預付 ~~OFymQ%?q
advertising expense 廣告費 d^aVP
agency 代理 o{
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agent 代理人 ls^Z"9P
agreement 契約 Snf_{A<
allotments 分配數 8~C_ng-wn
allowance 津貼 eUA]OF@
amalgamation 合併 R VatGa0
amortization 攤銷 3Tl<ST\
amortized cost 應攤成本 2e1KF=N+
annuities 年金 +)sX8zb*gY
applied cost 已分配成本 )y,^M3$?C
applied expense 已分配費用 wsWFD xR
applied manufacturing expense 己分配製造費用 V%oZT>T3
apportioned charge 攤派費用 Qu61$!
appreciation 漲價 LgNIb
article of association 公司章程 <giBL L!
assessment 課稅 q*&R&K;q
assets 資產 d&j
attorney fee 律師費 ,0W^"f.g{m
audit 審計 Y~I<L ocv
auditor 審計員 <=*f
average 平均數 y!#-[K:
average cost 平均成本
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bad debt 壞賬 1|MR
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balance 餘額 ,2S!$M
balance sheet 資產負債表 e3p|g]
bank account 銀行賬戶 YZg#H)w%
bank balance 銀行結存 >NKJ@4Y
bank charge 銀行手續費 S\A/*!%~y
bank deposit 銀行存款 )\akIA
bank discount 銀行貼現 I%3[aBz4
bank draft 銀行匯票 HT;^u"a~
bank loan 銀行借款 bE _8NA"2
bank overdraft 銀行透支 *S.U8;*Xj
bankers acceptance 銀行承兌 MUrPr
bankruptcy 破產 l[/`kK
bearer 持票人 :
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beneficiary 受益人 u.GnXuax
bequest 遺產 U] LDi8
bill 票據 w 9dkJo
bill of exchange 匯票 ;77K1
bill of lading 提單 3Z
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bills discounted 貼現票據 9ddrtJ]
bills payable 應付票據 jc5[r;#
bills receivable 應收票據 ]q]xU,
board of directors 董事會 tk"+ u_u w
bonds 債券 4ijtx)SA
bonus 紅利 oW3"J6,S
book value 賬面價值 'UX.Q7W
bookkeeper 簿記員 @Vm*b@
bookkeeping 簿記 %O"8|ZG9{
branch office general ledger 支店往來賬戶 ]@{Lx>Oh"
broker 經紀人 \2\{c1df
brought down 接前 9kL,69d2
brought forward 接上頁 k#].nQG
budget 預算 _ \D%
by-product 副產品 g>lZs
by-product sales 副產品銷售 \Vyys[MMY8
capital 股本 b
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capital income 資本收益 R;< q<i_l
capital outlay 資本支出 ]\(8d[4
capital stock 股本 WXQ@kQD
capital stock certificate 股票 u^Q`xd1
carried down 移後 6r)P&J
carried forward 移下頁 ]~TsmR[
cash 現金 PYkhY;*
cash account 現金賬戶 T c WCr
cash in bank 存銀行現金 kaBjA*
cash on delivery 交貨收款 kKX' Y+
cash on hand 庫存現金 )^j_O^T5
cash payment 現金支付 @oXGa>Ru
cash purchase 現購 x?h/e;
cash sale 現沽 ?
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cashier 出?#123;員 /v{+V/'+
cashiers check 本票 jI-a+LnEm
certificate of deposit 存款單折 a|ufm^F
certificate of indebtedness 借據 Ln+l'&_nb
certified check 保付支票
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certified public accountant 會計師 I
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charges 費用 Ca2r<|uA
charge for remittances 匯水手續費 IKD{3cVL
charter 營業執照 @Cj!MZ=T
chartered accountant 會計師 +,Eam6g{
chattles 動產 v3-/ [-XB:
check 支票 Blpk
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che stub 支票存根
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closed account 己結清賬戶 7({)ou x
closing 結算 >xFvfuyC
closing entries 結賬紀錄 }`tSRB7
closing stock 期末存貨 E7 Cobpm
closing the book 結賬 Xaq;d'
columnar journal 多欄日記賬 GP}; ~
combination 聯合 #ArrQeO 5_
commission 佣金 M:+CW;||!
commodity 商品 eM7@!CdA9q
common stock 普通股 r.C6`
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company 公司 MxE
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compensation 賠償 g3^s_*A
compound interest 複利 y=3 dGOFB
consignee 承銷人 PgBEe
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consignment 寄銷 I7ao2aS
consignor 寄銷人 sy&[Q{,4
consolidated balance sheet 合併資產負債表 !cW rB9
consolidated profit and loss account 合併損益表 y{<e4{
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consolidation 合併 :'%6
construction cost 營建成本 &[E\2 E
construction revenue 營建收入 xR+vu>f
contract 合同 cO?*(e1m=
control account 統制賬戶 FYAEM!dyy
copyright 版權 MB]E[&Q!
corporation 公司 LlTD =tJ0
cost 成本 )2f#@0SVL
cost accounting 成本會計 }Fe~XO`
cost of labour 勞工成本 *^?tr?e%I<
cost of production 生產成本 T.bFB+'E|
cost of manufacture 製造成本 :5YIoC
cost of sales 銷貨成本 QoD_`d
cost price 成本價格 u0C:q`;z
credit 貸方 IwyA4Ak Ru
credit note 收款通知單 *!5CL'
creditor 債權人 N?\X2J1
crossed check 橫線支票 bt}8ymcG
current account 往來活期賬戶 }\a#e^-xQ+
current asset 流動資產 g"-j/ c
current liability 流動負債 Wf~^,]9N
current profit and loss 本期損益 g )hEzL0k
debit 借方 .:S/x{~
debt 債務 -&/?&{Q0
debtor 債務人 ]kj^T?&n.
deed 契據 9{Hs1MD[
deferred assets 遞延資產 =z1Lim-
deferred liabilities 遞延負債 G ek?+|m
delivery 交貨 >y%H2][
delivery expense 送貨費 &PMQ]B
delivery order 出貨單 .S` q2C\
demand draft 即期匯票 oz!)x\m*H
demand note 即期票據 N[{rsUBd
demurrage charge 延期費 iI GK"}
deposit 存款 ~&?([}A
deposit slip 存款單 *>m[ZJd %=
depreciation 折舊 [4Q;(67
direct cost 直接成本 } z'Jsy[s
direct labour 直接人工 EC?5GNGT,
director 董事 ; lMv xt:
discount 折扣 J0sD?V|{1~
discount on purchase 進貨折扣 (HNc9QVC'W
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