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。 &h^E_]P
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acceptance 承兌 ZYRZ$87jZ
account 賬戶 ZcJa
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accountant 會計員
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accounting 會計 b)ytm=7ha
accounting system 會計制度 zv[$N,
accounts payable 應付賬款 L_4c~4
accounts receivable 應收賬款 i/UDda"E
accumulated profits 累積利益 b,C2(?hg
adjusting entry ?#123;整記錄 s4V-brCM$|
adjustment ?#123;整 C7PVJnY0
administration expense 管理費用 DzZEn]+zt
advances 預付 xib?XzxGo
advertising expense 廣告費 DpD19)ouy
agency 代理 GZ=7)eJ~<
agent 代理人 ctg U
agreement 契約 M9[52D!{
allotments 分配數 S +wy^x@@
allowance 津貼 >}~\*Y\8@
amalgamation 合併 \e)>]C}h
amortization 攤銷 Oly"ll*K
amortized cost 應攤成本 P ?^h
annuities 年金 4)Jtc2z7Z\
applied cost 已分配成本 *Wbs{>&No
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 d `MTc
apportioned charge 攤派費用 eR1SPS1+
appreciation 漲價 /;5U-<qf
article of association 公司章程 0FN;^hP5|
assessment 課稅 -9PJ4"H
assets 資產 |)
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attorney fee 律師費 h2S!<
audit 審計
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auditor 審計員 /H (55^EMZ
average 平均數 2uSXC*Phz
average cost 平均成本 Tumv0=q4wd
bad debt 壞賬 bF2RP8?en
balance 餘額 1R-1#<a>&
balance sheet 資產負債表 ;-0
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bank account 銀行賬戶 \p4>onGI
bank balance 銀行結存 IL0e:-@!0
bank charge 銀行手續費 nj1TX
bank deposit 銀行存款 r~[Bzw"c
bank discount 銀行貼現 kh4., \'
bank draft 銀行匯票 g49G7sk
bank loan 銀行借款 M
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bank overdraft 銀行透支 pH9xyN[:a
bankers acceptance 銀行承兌 1
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bankruptcy 破產 |lDxk[
bearer 持票人 \=1$$EDS9
beneficiary 受益人 uqotVil,
bequest 遺產 kJ'rtz4QO
bill 票據 Ei HQ&u*
bill of exchange 匯票 omP\qOc
bill of lading 提單 XJZ\ss
bills discounted 貼現票據 g)Tr#
bills payable 應付票據 y:HH@aa)
bills receivable 應收票據 8l.bT|#O
board of directors 董事會 2RbK##`vC
bonds 債券 G'U ! #
bonus 紅利 Iwx~kvz\_(
book value 賬面價值 WqO4_;X6/
bookkeeper 簿記員 11^.oa+`
bookkeeping 簿記 8P?p
branch office general ledger 支店往來賬戶 eS: 8Pn
broker 經紀人 F$sDmk#
brought down 接前 )Fsc0_
brought forward 接上頁 @fQvAok
budget 預算 <rihi:4K
by-product 副產品 =vs]Kmm
by-product sales 副產品銷售 0SV<Pl^
capital 股本 H/2dVUU
capital income 資本收益 JT p+&NS
capital outlay 資本支出 ~tc,p
capital stock 股本 ey]WoUZ
capital stock certificate 股票 bu8AOtY9E-
carried down 移後 pi|=3W
carried forward 移下頁 \1He9~6
cash 現金 V8hmfV~=]P
cash account 現金賬戶 J))U YJO
cash in bank 存銀行現金 ^O3i)GO
cash on delivery 交貨收款 yU"lJ>Eh}}
cash on hand 庫存現金 ew.jsa`TrW
cash payment 現金支付 I~ 1Rt+:
cash purchase 現購 e?7Oom
cash sale 現沽 $'x#rW>v
cashier 出?#123;員 7>V*gV?v
cashiers check 本票 q4T98s2J
certificate of deposit 存款單折
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certificate of indebtedness 借據 `m`Y3I
certified check 保付支票 KG=57=[
certified public accountant 會計師 b5S4C2Ynq
charges 費用 |{ @BH
charge for remittances 匯水手續費 @~QI3)=s
charter 營業執照 L.s$|%
chartered accountant 會計師 der\"?_.
chattles 動產 ._q}lWT
check 支票 D0}r4eA
che stub 支票存根 udOdXz6K?
closed account 己結清賬戶 "-Yj~
closing 結算 1)#dgsa
closing entries 結賬紀錄 n52Q-6H
closing stock 期末存貨 7Ucq(,\./
closing the book 結賬 )A$xt)}P!{
columnar journal 多欄日記賬 O+?vQ$z
combination 聯合 J(:y-U
commission 佣金 U1W8f|u
commodity 商品 $-p9cyk
common stock 普通股 *zwo="WA\t
company 公司 \<HY'[gr
compensation 賠償 +~V)&6Vn
compound interest 複利 N;v]ypak
consignee 承銷人 <Gna}ALkg
consignment 寄銷 j}O7fLRu
consignor 寄銷人 M0$_x~
consolidated balance sheet 合併資產負債表 >QdT7gB
consolidated profit and loss account 合併損益表 s o7.
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consolidation 合併 z?@N+||,.
construction cost 營建成本 UyAy?i8K
construction revenue 營建收入 RF= $SMTk
contract 合同 kEp{L
control account 統制賬戶 ^ib
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copyright 版權 \hWac%#
corporation 公司 NX5$x/uz
cost 成本 81H9d6hqcD
cost accounting 成本會計 SZUo RWx
cost of labour 勞工成本 &O5O@3:7]
cost of production 生產成本 U4[GA4DZ
cost of manufacture 製造成本 \YSprXe
cost of sales 銷貨成本 p<<dj%
cost price 成本價格 h'+F'1=
credit 貸方 "d`u#YmR
credit note 收款通知單 "yc|ng
creditor 債權人 (((|vI3 <
crossed check 橫線支票 a 2[
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current account 往來活期賬戶 B3<sSe8L0
current asset 流動資產 0g;)je2_2?
current liability 流動負債 ?G<ISiABQC
current profit and loss 本期損益 + KaVvf
debit 借方 D/afa8>LQH
debt 債務 xf{ZwS%X
debtor 債務人 +sV~#%%
deed 契據 "|Kag|(qB
deferred assets 遞延資產 v o4U%
deferred liabilities 遞延負債 w"37sv
delivery 交貨 %OsxXO?
delivery expense 送貨費 *I[tIO\
delivery order 出貨單 .K]Uk/W
demand draft 即期匯票 hV+=hX<h
demand note 即期票據 r@}8TE*|P
demurrage charge 延期費 A+j!VM
deposit 存款 E3]
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deposit slip 存款單 !b=W>5h
depreciation 折舊 X:lStO#5
direct cost 直接成本 :G#+5 }
direct labour 直接人工 kZ PL$\/A
director 董事 rHi4Pw{L
discount 折扣 lwz\"8
discount on purchase 進貨折扣 ,"F0#5
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