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。 Up-^km
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acceptance 承兌
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account 賬戶 D0\*WK$
accountant 會計員 LP7jCt
accounting 會計 :V"e+I
accounting system 會計制度 W SvhC
accounts payable 應付賬款 k K/>,Eg
accounts receivable 應收賬款 s'/_0
accumulated profits 累積利益 WjVm{ 7?{
adjusting entry ?#123;整記錄 K
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adjustment ?#123;整 ^Gbcs
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administration expense 管理費用 0(5qVJ12
advances 預付 r,|}^u8`
advertising expense 廣告費 l [
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agency 代理
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agent 代理人 {'P?wv
agreement 契約 WO69Wo\C
allotments 分配數 <qoc)p=__
allowance 津貼 mr>E'd.'
amalgamation 合併 V
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amortization 攤銷 H(?+-72KX
amortized cost 應攤成本 %7[d5[U~ZA
annuities 年金 &6GW9pl[
applied cost 已分配成本 CC6]AM(i
applied expense 已分配費用 % T$!I (L&
applied manufacturing expense 己分配製造費用 QeQwmI
apportioned charge 攤派費用 |v>W
appreciation 漲價 ^~B#r#
article of association 公司章程 4d
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assessment 課稅 W)2k>cS
assets 資產 c[6<UkH7
attorney fee 律師費 _B&;z $
audit 審計 \= 6dF,V
auditor 審計員 GOCe&?
average 平均數 w$qdV,s 7
average cost 平均成本 AGlFbc(L
bad debt 壞賬 d^Cv9%X
balance 餘額 lE bV)&'
balance sheet 資產負債表 @ uL4'@Ej
bank account 銀行賬戶 ]<iD'=a
bank balance 銀行結存 y7b>>|C
bank charge 銀行手續費 %
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bank deposit 銀行存款 VyIM ,glu
bank discount 銀行貼現 O8*yho
bank draft 銀行匯票 ;k1VY
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bank loan 銀行借款 uq!d8{IMu
bank overdraft 銀行透支 gfXit$s
bankers acceptance 銀行承兌 ZB$,\|^6
bankruptcy 破產 utdus:B#0
bearer 持票人 fQf d1=4
beneficiary 受益人 p?s[I)e
bequest 遺產 ]|Iczg-
bill 票據 zM%2h:*+{
bill of exchange 匯票 {b
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bill of lading 提單 *]S&V'Di
bills discounted 貼現票據 {us#(4O
bills payable 應付票據 @oRo6Y<-
bills receivable 應收票據 Wh?3vZ^
board of directors 董事會 e>HdJ"S`
bonds 債券 b
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bonus 紅利 x*_'uP oS
book value 賬面價值 bmRp)CYd
bookkeeper 簿記員 x]"N:t
bookkeeping 簿記 M;X}v#l|XI
branch office general ledger 支店往來賬戶 d?GB#N|+g
broker 經紀人 ;3O=lo:$~
brought down 接前 ;`Wh^Qgi
brought forward 接上頁 vcp[$-$QGJ
budget 預算 sc# q03
by-product 副產品 $0~_)$i:
by-product sales 副產品銷售 T;Ra/H
capital 股本 /n 1H;~f]
capital income 資本收益 $2v{4WP7G
capital outlay 資本支出 <QRRD*\
capital stock 股本 \avgXndI
capital stock certificate 股票 O&PrO+&
carried down 移後 X./7b{Pax
carried forward 移下頁 =@ed{~
cash 現金 !X{>?.@~
cash account 現金賬戶 3Yf!H-(\uB
cash in bank 存銀行現金 >f~y2YAr
cash on delivery 交貨收款 lT-LOu|
cash on hand 庫存現金 ARJ} h
cash payment 現金支付 :}~B;s0M\
cash purchase 現購 ^14a[ta/'
cash sale 現沽 -W"w
cashier 出?#123;員 -* piC(
cashiers check 本票 ujoJ6UOG
certificate of deposit 存款單折 _Dg|Iz,Uh
certificate of indebtedness 借據 5tu 4uYp;
certified check 保付支票 y[~w2a&+
certified public accountant 會計師 4wx_@8
charges 費用 %1PNP<3r0
charge for remittances 匯水手續費 Q\GSX RP
charter 營業執照 ,wH]|`w
chartered accountant 會計師 QR{pph*zn-
chattles 動產 >0jg2vqt
check 支票 r|0wIpi6Q
che stub 支票存根 ~*^aCuq\
closed account 己結清賬戶 \m3ca-Y
closing 結算 {P
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closing entries 結賬紀錄
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closing stock 期末存貨 P4 dhP-t
closing the book 結賬 {);<2]o| 6
columnar journal 多欄日記賬 0X4%Ccs
combination 聯合 /UPe@
commission 佣金 Z'4oE
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commodity 商品 m\ (crkN
common stock 普通股 o"e]9{+<
company 公司 _(J/
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compensation 賠償 }E](NvCq
compound interest 複利 Jz6zJKcA
consignee 承銷人 IO]%AL(.;
consignment 寄銷 |qX[Dk
consignor 寄銷人 0fQMOTpOp
consolidated balance sheet 合併資產負債表 {G4{4D }
consolidated profit and loss account 合併損益表 Tn 3<cO7v
consolidation 合併 B|6_4ry0U
construction cost 營建成本 -jQMh
construction revenue 營建收入 U8R*i7
contract 合同 gOKF%Ej31T
control account 統制賬戶 `\5u/i'Ca!
copyright 版權 ?'r=>'6D
corporation 公司 &Uu8wFbIJ
cost 成本 7xy[;
cost accounting 成本會計 }2~$"L,_
cost of labour 勞工成本 zTvGku[3
cost of production 生產成本 @Xj6h!"R
cost of manufacture 製造成本 z ,q1TU9
cost of sales 銷貨成本 "kg;fF|
cost price 成本價格 hNF.
credit 貸方 !JWZ}uM6
credit note 收款通知單 zKX|m-i|2
creditor 債權人 eg
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crossed check 橫線支票 0L|D1
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current account 往來活期賬戶 >7I"_#x1:
current asset 流動資產 W"*~1$vf
current liability 流動負債 Z@{e\sZ)
current profit and loss 本期損益 LyWgaf#/d
debit 借方 g|rbkK%SoE
debt 債務 Emx`+9
debtor 債務人 nN$aZSb`
deed 契據 2u?k;"]V
deferred assets 遞延資產 :FqHMN
deferred liabilities 遞延負債 z*B-`i.
delivery 交貨 j$jgEtPK9=
delivery expense 送貨費 vv5 u U8
delivery order 出貨單 `M.\ D
demand draft 即期匯票 , UiA?7k
demand note 即期票據 ]'!$T72
demurrage charge 延期費 vo JmNH
deposit 存款 yEB1gYJB
deposit slip 存款單 c#YW>(
depreciation 折舊 5svM3
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direct cost 直接成本 2{fPQQ;#
direct labour 直接人工 -N~eb^3[c
director 董事 95%QF
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discount 折扣 $Y9Wzv3Ra
discount on purchase 進貨折扣 A4`3yy{0-
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