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。 pRjrMS
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acceptance 承兌
account 賬戶 ;!3: 3;
accountant 會計員 p^ OHLT
accounting 會計 5rQu
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accounting system 會計制度 qHd7C3
accounts payable 應付賬款 |BD2=7,z
accounts receivable 應收賬款 'jye*
accumulated profits 累積利益 t/3qD
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adjusting entry ?#123;整記錄 )vuIO(8F#
adjustment ?#123;整 hVd_1|/X
administration expense 管理費用 P1Iy>%3
advances 預付 'S&Zq:
advertising expense 廣告費 E9@Sc>e
agency 代理 Y&DoA0/y
agent 代理人 5as5{"l
agreement 契約 D$TpT
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allotments 分配數 Cyo:Da
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allowance 津貼 6/"#pe^
amalgamation 合併 HoeW6U V
amortization 攤銷 J5xZLv
amortized cost 應攤成本 ^^a%Lz)U
annuities 年金 |U$ "GI
applied cost 已分配成本 ~K(mt0T)
applied expense 已分配費用 %;aB#:p6
applied manufacturing expense 己分配製造費用 oP:R1<
apportioned charge 攤派費用 ^D ;EbR
appreciation 漲價 .CW,Td3f!
article of association 公司章程 8-@HzS%
assessment 課稅 /`y^z"!
assets 資產 J
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attorney fee 律師費 /^X)>1)j
audit 審計 4.~ <|T8
auditor 審計員 vM:c70=
average 平均數 mDuS-2G=D
average cost 平均成本 Mfdkv
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bad debt 壞賬 D^f;X.Qm
balance 餘額 38:5g_
balance sheet 資產負債表 4jjo%N
bank account 銀行賬戶 \#F>R,
bank balance 銀行結存 ln6=XDu
bank charge 銀行手續費 =hI;5KF
bank deposit 銀行存款 j^h:*rw
bank discount 銀行貼現 7E5=Qx
bank draft 銀行匯票 nAX/u[
bank loan 銀行借款 f=7[GZoDn
bank overdraft 銀行透支 h&~9?B
bankers acceptance 銀行承兌 Oa M~rze
bankruptcy 破產 BE54L+$p
bearer 持票人 OgHqF,0MN
beneficiary 受益人 z$M-UxY
bequest 遺產 :dxKcg7
bill 票據 v0T?c53?
bill of exchange 匯票 -av=5hm
bill of lading 提單 sG^{
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bills discounted 貼現票據 HLL=.: P
bills payable 應付票據 kX)*:~*
bills receivable 應收票據 k$kxw_N5d
board of directors 董事會 lB!M;2^)X
bonds 債券 J- 5kvQi8
bonus 紅利 g(G$*#}o8A
book value 賬面價值 ]c]^(
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bookkeeper 簿記員 TJZar Nc$
bookkeeping 簿記 HC6v#-( `{
branch office general ledger 支店往來賬戶 @![1W@J
broker 經紀人 6:?mz;oP
brought down 接前 xP27j_*m>
brought forward 接上頁 w U1[/
budget 預算 6:Y2z!MLO
by-product 副產品 `_BmVms
by-product sales 副產品銷售 BQs\!~Ux2
capital 股本 K1&t>2=%
capital income 資本收益 #CW{y?=
capital outlay 資本支出 :Smyk.B2!
capital stock 股本 [*5hx_4%B
capital stock certificate 股票 cxx8I
carried down 移後 @CoUFdbz
carried forward 移下頁 6^2='y~e
cash 現金 abS3hf
cash account 現金賬戶 ]Z52L`k
cash in bank 存銀行現金 }?HWUAL\
cash on delivery 交貨收款 #5iwDAw:|r
cash on hand 庫存現金 <$C3]
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cash payment 現金支付 I$XwM
cash purchase 現購 CdtCxy5
cash sale 現沽 aN!,\D
cashier 出?#123;員 NSq29#
cashiers check 本票 .z*}%,G
certificate of deposit 存款單折 ~ftR:F|9
certificate of indebtedness 借據 -M4VC^_
certified check 保付支票 Tr;&bX5]H
certified public accountant 會計師 ,C:^K`k&
charges 費用 5XuQQ!`
charge for remittances 匯水手續費 _94R8?\_V7
charter 營業執照 =?N$0F!
chartered accountant 會計師 %_~1(Glz
chattles 動產 _SH~.Mt_!
check 支票 h8;H<Y;yQ
che stub 支票存根 0_=^#r4Mu
closed account 己結清賬戶 ZS`9r16@b
closing 結算 o|_9%o52'
closing entries 結賬紀錄 :b!&Xw$
closing stock 期末存貨 Xo6zeLHO
closing the book 結賬 nB/`~_9
columnar journal 多欄日記賬 - rI4_Dl
combination 聯合 NceK>::56
commission 佣金 E
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commodity 商品 Ds{DVdqA$c
common stock 普通股 FtDF}
company 公司 _{GD\Ai_W
compensation 賠償 E
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compound interest 複利 [ fs.D /
consignee 承銷人 t@iw&>8z
consignment 寄銷 =4OV
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consignor 寄銷人 Y^XZ.R
consolidated balance sheet 合併資產負債表 N Ff`V
consolidated profit and loss account 合併損益表 1bjWWNzQA
consolidation 合併 Zq:c2/\c}
construction cost 營建成本 Dv4 H^
construction revenue 營建收入 dl6Ju
contract 合同 ;{0%Vp{
control account 統制賬戶 tq L2' (=
copyright 版權 .k%/JF91n
corporation 公司 +F>e
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cost 成本 :W+%jn
cost accounting 成本會計 R?Ch8mW.!
cost of labour 勞工成本 v"<M
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cost of production 生產成本 c<{~j~+
cost of manufacture 製造成本 j!@,r^(
cost of sales 銷貨成本 ?.c:k;j
cost price 成本價格 /4upw`35]
credit 貸方 R_vK^Da
credit note 收款通知單
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creditor 債權人 Oe;1f#`5
crossed check 橫線支票 &egP
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current account 往來活期賬戶 U?
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current asset 流動資產 H;+98AIy`
current liability 流動負債 O8-Z >;
current profit and loss 本期損益 E#cu}zi
debit 借方 1k{H,p7
debt 債務 S$a.8X
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debtor 債務人 n;>r
deed 契據 ={jj'X9
deferred assets 遞延資產 iEbW[sX[4
deferred liabilities 遞延負債 KbH|'/w
delivery 交貨 ziv+*Qn_b4
delivery expense 送貨費 *=Ma5J.
delivery order 出貨單 DW)X3A(^
demand draft 即期匯票 v7f[$s$m
demand note 即期票據 lQ4$d{m`
demurrage charge 延期費 *g4Uo{
deposit 存款 $-
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deposit slip 存款單 .g.glQ_~=
depreciation 折舊 Vygh|UEo
direct cost 直接成本 7_eV.'h
direct labour 直接人工
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director 董事 Z}3;Ych
discount 折扣 KYq<n& s
discount on purchase 進貨折扣 Zj0h0Vt
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