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。 QzGV.Mt2
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acceptance 承兌 [n,?WwC
account 賬戶 zIQzmvf
accountant 會計員 Vu0KtG9
accounting 會計 ~Y5l+EF#
accounting system 會計制度 jm>3bd
accounts payable 應付賬款 xu%'GZ,o9
accounts receivable 應收賬款 ]/]ju$l9Z
accumulated profits 累積利益 qZ2&Xw.{1
adjusting entry ?#123;整記錄
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adjustment ?#123;整 &!7+Yb(1
administration expense 管理費用 f<[jwhCWV
advances 預付 jigs6#
advertising expense 廣告費 @b!"joEy
agency 代理 fF?6j
agent 代理人 'TN)Lb*
agreement 契約 zLjgCS<7
allotments 分配數 !7lj>B A
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allowance 津貼 ,W5.:0Y;f[
amalgamation 合併 A,i()R'I
amortization 攤銷 D>ai.T%n
amortized cost 應攤成本 1uG=`k8'k
annuities 年金 ateUpGM QU
applied cost 已分配成本 _rQUE^9
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 _[Gb)/@mM
apportioned charge 攤派費用 2iXoj&3e
appreciation 漲價 {'3D1#SK
article of association 公司章程 `LP!D
assessment 課稅 C77D{@SM
assets 資產 jThbeY[
attorney fee 律師費 (;o*eFC F
audit 審計 D\L!F6taS
auditor 審計員 tR`S#rk
average 平均數 .{dE}2^
average cost 平均成本 " mj^+u-
bad debt 壞賬 H;vZm[\0N-
balance 餘額 Z-Wfcnk
balance sheet 資產負債表 OS7RQw1
bank account 銀行賬戶 vx 0UoKX
bank balance 銀行結存 mPt)pn!rA
bank charge 銀行手續費 :=g.o;(/N
bank deposit 銀行存款 =
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bank discount 銀行貼現 :uCdq`SaQl
bank draft 銀行匯票 B#N7qoi
bank loan 銀行借款 'qeP6}M
bank overdraft 銀行透支 3l:XhLOj
bankers acceptance 銀行承兌 w-FnE}"l
bankruptcy 破產 _,;%mK
bearer 持票人 _\AUQ{
beneficiary 受益人 N_' +B+U?
bequest 遺產 UOI^c
bill 票據 2ChWe}f
bill of exchange 匯票 R8sck)k'}
bill of lading 提單 ~Yk"Hos
bills discounted 貼現票據 \XH@b6{
bills payable 應付票據 xEoip?O?7F
bills receivable 應收票據 T&}Ye\%
board of directors 董事會 t{(Mf2GR1
bonds 債券 rZC3\,W
bonus 紅利 P.4E{.)(
book value 賬面價值 Xz1c6mX|o
bookkeeper 簿記員 Y}1P~
bookkeeping 簿記 19y
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branch office general ledger 支店往來賬戶 |'w^ n
broker 經紀人 ZJXqCo7O
brought down 接前 i.@*tIK
brought forward 接上頁 i&F~=Q`
budget 預算 edN8-P(
by-product 副產品 V9jFjc?
by-product sales 副產品銷售 _Xh=&(/8@
capital 股本 ya>N.h
capital income 資本收益 FLbZ
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capital outlay 資本支出 |HgfV@Han
capital stock 股本 f)gGH'yOQ
capital stock certificate 股票
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carried down 移後 mTd<2Hy
carried forward 移下頁 NhlJ3/J j
cash 現金 x-~-nn\O
cash account 現金賬戶 ~I)uWo
cash in bank 存銀行現金 GVp
cash on delivery 交貨收款 @,6ST0xT (
cash on hand 庫存現金 yV_
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cash payment 現金支付 4!'1/3cY
cash purchase 現購 i+U51t<
cash sale 現沽 vahf]2jEB
cashier 出?#123;員 aJQ
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cashiers check 本票 ]L]T>~X`
certificate of deposit 存款單折 32KR--mn%
certificate of indebtedness 借據 [f(uqLdeM
certified check 保付支票 sA2o2~AmM
certified public accountant 會計師 $~o3}&az
charges 費用 N[ Q#R~Hn<
charge for remittances 匯水手續費 E
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charter 營業執照 }~GV'7d1
chartered accountant 會計師 0~i q G
chattles 動產 >C^/,/%v
check 支票 jaa/k@OG
che stub 支票存根
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closed account 己結清賬戶 Nh :JU?h
closing 結算 8>v7v&Bh|
closing entries 結賬紀錄 y[p6y[r*
closing stock 期末存貨 z (#Xca
closing the book 結賬 Zih
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columnar journal 多欄日記賬 scmto cm
combination 聯合 A?sNXhh
commission 佣金 _DrnL}9I7
commodity 商品 Ctj8tK$D
common stock 普通股 (WkTQRcN,
company 公司 v['AB4
compensation 賠償 SNxz*`@4
compound interest 複利 :7k`R62{
consignee 承銷人 &08Tns"
consignment 寄銷 W9+h0A-
consignor 寄銷人 e
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consolidated balance sheet 合併資產負債表 !r2}59J
consolidated profit and loss account 合併損益表 gpsrw>nw
consolidation 合併 (Z'WR
construction cost 營建成本 M3PVixli3
construction revenue 營建收入 k$?&]! <o
contract 合同 'iGMn_&
control account 統制賬戶 jiOf')d5
copyright 版權 i63?"
corporation 公司 5bF5~D(E
cost 成本 y#nSk%"t"
cost accounting 成本會計 iPNd!_
cost of labour 勞工成本 YBeZN98Nt
cost of production 生產成本 xz="|HD);
cost of manufacture 製造成本 dvxf lLd @
cost of sales 銷貨成本 UT% #K %
cost price 成本價格 "1\(ZKG8^Q
credit 貸方 {MA@A5
credit note 收款通知單 XuA0.b%
creditor 債權人 mnQal>0~
crossed check 橫線支票
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current account 往來活期賬戶 0yKwH\S
current asset 流動資產 ,%.:g65%
current liability 流動負債 #<D@3ScC
current profit and loss 本期損益 s%hU*^ 8
debit 借方 C!`>cUhE{
debt 債務 +i2YX7Of
debtor 債務人 HI7]%
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deed 契據 v5P*<U Ax
deferred assets 遞延資產 YcEtgpz@
deferred liabilities 遞延負債 $;Q=iv3
delivery 交貨 $)4GCP
delivery expense 送貨費 tc!!W9{69
delivery order 出貨單 t
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demand draft 即期匯票 [`cdlx?Eh
demand note 即期票據 K%k XS
demurrage charge 延期費 z^YeMe
deposit 存款 cYE./1D a
deposit slip 存款單 6zELe.tq
depreciation 折舊 Q>##hG:m
direct cost 直接成本 i#Ne'q;T
direct labour 直接人工 t@l(xns V
director 董事 Cca~Cq[%*(
discount 折扣 rwasH,+
discount on purchase 進貨折扣 4o)(d=q
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