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。 ^}vL ZA
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acceptance 承兌 b2]1Dfw
account 賬戶 5]D"y Ay81
accountant 會計員
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accounting 會計 \6~(#
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accounting system 會計制度 mxUM&`[
accounts payable 應付賬款 :!
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accounts receivable 應收賬款 nA$zp
accumulated profits 累積利益 {}!`v%z
adjusting entry ?#123;整記錄 ^GMM%
adjustment ?#123;整 8L]em&871
administration expense 管理費用 ?hu}wl)
advances 預付 QS.t_5<U
advertising expense 廣告費 WfYu-TK*
agency 代理 X/Umfci
agent 代理人 Gzy"$t
agreement 契約 K'z|a{ru.{
allotments 分配數 }j9V0`Q
allowance 津貼 OtK=UtVI
amalgamation 合併 !@j5 yYf
amortization 攤銷 7` AQn],
amortized cost 應攤成本 CJ0{>?
annuities 年金 $KDH"J
applied cost 已分配成本 LA?h +)
applied expense 已分配費用 (0Buo#I
applied manufacturing expense 己分配製造費用 X;`XkOjk
apportioned charge 攤派費用 6
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appreciation 漲價 4E\Jk 5co,
article of association 公司章程 8~Avg6,
assessment 課稅 t*X
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assets 資產 )"SP >2}
attorney fee 律師費 :2^j/
audit 審計 cVCylRU"
auditor 審計員 &)Y26*(`
average 平均數 kaybi 0
average cost 平均成本 <*I%U]
bad debt 壞賬 %^1@c f?.
balance 餘額 q
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balance sheet 資產負債表 W6cA@DN$#
bank account 銀行賬戶 CF"u8yE
bank balance 銀行結存 c
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bank charge 銀行手續費 )y8 u+5^
bank deposit 銀行存款 Npu#.)G
bank discount 銀行貼現 H$GJpXIb
bank draft 銀行匯票 .C$4jR.KC
bank loan 銀行借款 #bk[Zj&
bank overdraft 銀行透支 !@2L g
bankers acceptance 銀行承兌 gzdR|IBa
bankruptcy 破產 dG5p`N%
bearer 持票人 u!wR
beneficiary 受益人 MBlhlMyI
bequest 遺產 rmVF88/;
bill 票據 q0* e1QL
bill of exchange 匯票 aSEzh78
bill of lading 提單 &2Q0ii#Aa
bills discounted 貼現票據 kw$*o
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bills payable 應付票據 \Um &
bills receivable 應收票據 V|q`KOF
board of directors 董事會 k3-7Vyg
bonds 債券
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bonus 紅利 },& =r= B
book value 賬面價值
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bookkeeper 簿記員 |9;MP&68
bookkeeping 簿記 OBp&64
branch office general ledger 支店往來賬戶 FG{45/0We
broker 經紀人 YsBOh{Ml
brought down 接前 BIn7<.&
brought forward 接上頁 km=d'VvnI
budget 預算 na0-v-
by-product 副產品 >$/PfyY7@#
by-product sales 副產品銷售 vUD>+*D
capital 股本 uupfL>h
capital income 資本收益 Z]\IQDC
capital outlay 資本支出 Z{p62|+Ck@
capital stock 股本 _c@k>"_{S
capital stock certificate 股票 \1H~u,a
carried down 移後 E
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carried forward 移下頁 UPr8Q^wm
cash 現金 PpWn+''M
cash account 現金賬戶 G@+AB*Eu
cash in bank 存銀行現金 D/<;9hw
cash on delivery 交貨收款 ;R4qE$u2^
cash on hand 庫存現金 <ZwmXD.VD
cash payment 現金支付 0'nY
cash purchase 現購 H]a@"gO
cash sale 現沽 bKb}VP
cashier 出?#123;員 wx*)7Y*
cashiers check 本票 dl;
certificate of deposit 存款單折 w.9'TR
certificate of indebtedness 借據 /t;Kn m
certified check 保付支票
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certified public accountant 會計師 AriW&E
charges 費用 j{ :
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charge for remittances 匯水手續費 5.o{A#/NTl
charter 營業執照 3B6"T;_
chartered accountant 會計師 v9S1<|jN
chattles 動產 #>[5NQ;$'
check 支票 #CcWsI>+w>
che stub 支票存根 mq!_/3
closed account 己結清賬戶 Wti?J.Csc
closing 結算 QmR
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closing entries 結賬紀錄 'du{ky
closing stock 期末存貨 uNS ]n}
closing the book 結賬 r_?i l]l
columnar journal 多欄日記賬 hnp-x3
combination 聯合 `
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commission 佣金 u''~nSR3&
commodity 商品 N8K @ch3=P
common stock 普通股 Kulh:d:w
company 公司 *j/[5J0'M
compensation 賠償 gsD0N^
compound interest 複利 [pgld9To
consignee 承銷人 .C7;T'>!
consignment 寄銷 GT(nW|v
consignor 寄銷人 A"W
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consolidated balance sheet 合併資產負債表 Ej7>ywlW
consolidated profit and loss account 合併損益表 dLnu\bSF
consolidation 合併 1}>u Y
construction cost 營建成本 W%.ou\GN^t
construction revenue 營建收入 cPL]WI0(
contract 合同 @!MhVNS_<
control account 統制賬戶 MDqUl:]
copyright 版權 U%)m
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corporation 公司 :Tu%0="ye
cost 成本 tM&;b?bJ[
cost accounting 成本會計 -0R;C` (!
cost of labour 勞工成本 o;\c$|TNU
cost of production 生產成本 6~b]RZe7
cost of manufacture 製造成本 KfkE'_F
cost of sales 銷貨成本 e|&}{JP{[
cost price 成本價格 WUesT
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credit 貸方 !v`C-1}70
credit note 收款通知單 V {H/>>k7
creditor 債權人 )VoQ/ch<
crossed check 橫線支票 X&+*?Q^
current account 往來活期賬戶 '
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current asset 流動資產 UC{Tm f
current liability 流動負債 oY$
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current profit and loss 本期損益 ``j8T[g
debit 借方 }M+2 ,#l
debt 債務 }?vVJm'
debtor 債務人 ^>H+#@R
deed 契據 G"._]3CPF
deferred assets 遞延資產 g3"eEg5 NY
deferred liabilities 遞延負債 ~~D
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delivery 交貨 -'jPue2\
delivery expense 送貨費 y5AJ1A6?E
delivery order 出貨單
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demand draft 即期匯票 k=o>DaEh(
demand note 即期票據 qV`JZ\n
demurrage charge 延期費 MlBw=Nr
deposit 存款 X|3l*FL
deposit slip 存款單 yxpDQO~x
depreciation 折舊 2*<'=*zaQ
direct cost 直接成本 oF9c>^s
direct labour 直接人工 =Lyo]8>,X
director 董事 mhXSbo9w-
discount 折扣 @T6Z3Zj}
discount on purchase 進貨折扣 Gd08RW
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