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。 3Ms`
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acceptance 承兌 )")_aA
account 賬戶 ^
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accountant 會計員 I6x
accounting 會計 |&+0Tg~ZE
accounting system 會計制度 }dl[~iKW
accounts payable 應付賬款 pcd*K)
accounts receivable 應收賬款 mTcop yp
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 ccc*"_45#
adjustment ?#123;整
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administration expense 管理費用 +!'\}"q
advances 預付 2nW:|*:/p6
advertising expense 廣告費 W0X/&v,k*
agency 代理 9Ij=~p]p
agent 代理人 o~#cpU4{o
agreement 契約 "lcNjyU\
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allotments 分配數 Jhclg0q
allowance 津貼 wo($7'.@
amalgamation 合併 c/Fy1Lv\
amortization 攤銷 la7VeFT
amortized cost 應攤成本 @ 5!Mr5;
annuities 年金 )~{T
applied cost 已分配成本 IJxBPwh
applied expense 已分配費用 9E/{HNkf
applied manufacturing expense 己分配製造費用 3BuG_ild
apportioned charge 攤派費用 `ZCeuOH
appreciation 漲價 =IQ+9Fl2
article of association 公司章程 V
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assessment 課稅 CdCo+U5z{
assets 資產 'OIOl
attorney fee 律師費 'c[[H3s!;
audit 審計 +FD"8 ^YC
auditor 審計員 v71j1Q
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average 平均數 WaY_{)x
average cost 平均成本 4K_rL{s0U
bad debt 壞賬 S]E1+,-*
balance 餘額 ;GW[Yw>Rz
balance sheet 資產負債表 ~)\9f 1O{^
bank account 銀行賬戶 #k
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bank balance 銀行結存 `mar-r_m
bank charge 銀行手續費 `SdvXn
bank deposit 銀行存款 J9!}8uD
bank discount 銀行貼現 k3F*D
bank draft 銀行匯票 : +Na8\d
bank loan 銀行借款 ldd|"[Ds
bank overdraft 銀行透支 [{]/9E/&
bankers acceptance 銀行承兌 .lclW0*
bankruptcy 破產 ^P4q6BW
bearer 持票人 q]%eLfC(
beneficiary 受益人 [D!-~]5
bequest 遺產 [$PW {d8|
bill 票據 K`7(*!HEb
bill of exchange 匯票 Akar@ wh
bill of lading 提單 BE`{? -G
bills discounted 貼現票據 ZY_
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bills payable 應付票據 x$:>W3?T=^
bills receivable 應收票據 4R 9lA
board of directors 董事會 +m|S7yr'
bonds 債券 ;WydXQ}Q^
bonus 紅利 q"Ct=d
book value 賬面價值 <>=A6
bookkeeper 簿記員
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bookkeeping 簿記 Un[olp
branch office general ledger 支店往來賬戶 vD,ZEKAN
broker 經紀人 Ri[ v(Zf
brought down 接前 1r!o,0!d-'
brought forward 接上頁 $1aJdZC7
budget 預算 L="ipM:Z
by-product 副產品 >K|<hzZ
by-product sales 副產品銷售 s|p,UK
capital 股本 3X&'hz@
capital income 資本收益 "H{Etb/
capital outlay 資本支出 $KSdNFtM)A
capital stock 股本 Gi=s
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capital stock certificate 股票 S&yKi
carried down 移後 MR= dQc
carried forward 移下頁 M)m(
cash 現金 1 u[a713O
cash account 現金賬戶 ]2:w?+T
cash in bank 存銀行現金 C)x>/Qr ~
cash on delivery 交貨收款 41-u*$
cash on hand 庫存現金 *$%ch=
cash payment 現金支付 gu~JB
cash purchase 現購 *d~).z)
cash sale 現沽 c@eQSy
cashier 出?#123;員 Ijg//=
cashiers check 本票 V/p+Xv(Zt
certificate of deposit 存款單折 .|$:%"O&X
certificate of indebtedness 借據 T^z
certified check 保付支票 Sw1z^`
certified public accountant 會計師 }s9eRmJs
charges 費用 @2yoy&IO
charge for remittances 匯水手續費 n(}cK@
charter 營業執照 71S~*"O0f
chartered accountant 會計師 UF_?T.Rl^
chattles 動產 hg2a,EU\Z
check 支票 g2Hz[C(
che stub 支票存根 nj90`O.K
closed account 己結清賬戶 g1!ek
closing 結算 VVd9VGvh
closing entries 結賬紀錄 _Wb3,E a=
closing stock 期末存貨 x=S8UKUx
closing the book 結賬 9$
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columnar journal 多欄日記賬 W"{:|'/v
combination 聯合 QPD[uJ
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commission 佣金 g-C)y
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commodity 商品 4](jV}Hg
common stock 普通股 "dkDT7
company 公司 buj*L&
compensation 賠償 0uZL*4A+C
compound interest 複利 z9}WP$W
consignee 承銷人
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consignment 寄銷 MvCB|N"qy
consignor 寄銷人 e(z'uA{!
consolidated balance sheet 合併資產負債表 dmB
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consolidated profit and loss account 合併損益表 q PveG1+25
consolidation 合併 GLBzlZ?
construction cost 營建成本 b41f7t=
construction revenue 營建收入 |8{c|Qz
contract 合同 d`w3I`P1
control account 統制賬戶 s)A=hB-V
copyright 版權 \kR:GZ`{UV
corporation 公司 |//D|-2
cost 成本 ["u:_2!4P
cost accounting 成本會計 :aO`q/d
cost of labour 勞工成本 (r9W[
cost of production 生產成本 Fkvf[!Ci
cost of manufacture 製造成本 x/d(" Bb
cost of sales 銷貨成本 w/oXFs&FK
cost price 成本價格 nb30<h
credit 貸方 CMiE$yC
credit note 收款通知單 )N'-Ap$g
creditor 債權人 x :? EL)(
crossed check 橫線支票 _SQQS67fu"
current account 往來活期賬戶 Y& p
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current asset 流動資產 :z^,>So :
current liability 流動負債 I1)t1%6"vJ
current profit and loss 本期損益 PAy/"R9DT-
debit 借方 oc>N| ww:
debt 債務 ;CtTdr
debtor 債務人
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deed 契據 sK/Z'h{|
deferred assets 遞延資產 X(npgkVP\
deferred liabilities 遞延負債 '89nyx&W
delivery 交貨 WNK)IC~c
delivery expense 送貨費 B.#.gB#C
delivery order 出貨單 6k6}SlN[
demand draft 即期匯票 "nA~/t=
demand note 即期票據 {3qlx1w
demurrage charge 延期費 dr gCr:Gf
deposit 存款 \sEH)$R'
deposit slip 存款單 _@D"XL#L
depreciation 折舊 hRI?>an
direct cost 直接成本 :\"V5
direct labour 直接人工 C~X"ZW:d[
director 董事 ^|lw~F
discount 折扣 M\D25=(
discount on purchase 進貨折扣 F T$x#>
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