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。 gdNp2b
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acceptance 承兌 3h4"Rv=,
account 賬戶 GFkte
accountant 會計員 'q
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accounting 會計 ^BTNx2VHf
accounting system 會計制度 j=>Gfo
accounts payable 應付賬款 :]hfmWC
accounts receivable 應收賬款 u5M{s;{11r
accumulated profits 累積利益 J"|$V#
adjusting entry ?#123;整記錄 Y2&6x
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adjustment ?#123;整 )E2Lf]
administration expense 管理費用 ) <~7<.0
advances 預付 U5
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advertising expense 廣告費 Xrn~]P7
agency 代理 =ab}.dWC
agent 代理人 h9n CSj
agreement 契約 =K8h)B_g
allotments 分配數 Ve)
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allowance 津貼 I!'(>VlP7
amalgamation 合併 z#
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amortization 攤銷 t]%R4ymV
amortized cost 應攤成本 6mLE-(
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annuities 年金 CFxs`C^
applied cost 已分配成本 vdzC2T
applied expense 已分配費用 YaNVpLA
applied manufacturing expense 己分配製造費用 )6WU&0>AU8
apportioned charge 攤派費用 a9Rh
appreciation 漲價 7IH{5o\e
article of association 公司章程 u\?u}t v
assessment 課稅 D40VJ3TUc
assets 資產 uGWk(qn
attorney fee 律師費 m#'9)%t!J
audit 審計 ABGL9;.8
auditor 審計員 sOmYQ{R
average 平均數 WLH2B1_):
average cost 平均成本 v8N1fuP}
bad debt 壞賬 v}
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balance 餘額 rE~O}2a#H
balance sheet 資產負債表 VZR6oia
bank account 銀行賬戶 4+:u2&I
bank balance 銀行結存 n
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bank charge 銀行手續費 ly+7klQ;.
bank deposit 銀行存款 rtz(Jt{<
bank discount 銀行貼現 m^KkS
bank draft 銀行匯票 gO36tc:ce
bank loan 銀行借款 _`58G#z
bank overdraft 銀行透支 ?'r[P03
bankers acceptance 銀行承兌 [$X(i|6
bankruptcy 破產 l[Oxf|
bearer 持票人 5T`39[Fya
beneficiary 受益人 (aLnbJeJ
bequest 遺產 wB{-]\H`\
bill 票據 []NAV
bill of exchange 匯票 "`zw(
bill of lading 提單 1>1!oml1E
bills discounted 貼現票據 (?(ahtT4T
bills payable 應付票據 :+n7oOV
bills receivable 應收票據 `SWK(='
board of directors 董事會 ^m\n[<x
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bonds 債券 ruVm8BO
bonus 紅利 WJWhx4Hk
book value 賬面價值 Y&?]t
bookkeeper 簿記員 @VFg XN
bookkeeping 簿記 %'
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branch office general ledger 支店往來賬戶
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broker 經紀人 = 8n*%NC
brought down 接前 6}0#({s:R
brought forward 接上頁 N?p$-{
budget 預算 HU'}c*d]
by-product 副產品 oc.x1<Nd
by-product sales 副產品銷售 _G42|lA$/
capital 股本 =`")\?z}
capital income 資本收益 .KV?;{~q@
capital outlay 資本支出 <JlKtR&nSo
capital stock 股本 q#1um
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capital stock certificate 股票 }v{F9dv
carried down 移後 Cv3H%g+as
carried forward 移下頁 G[<iVt$y
cash 現金 99x]DY
cash account 現金賬戶 s_|wvOW)'
cash in bank 存銀行現金 azSS:=A
cash on delivery 交貨收款 @eul~%B{X
cash on hand 庫存現金 ;J<kG@
cash payment 現金支付 ax$0J|}7
cash purchase 現購 RV~w+%f
cash sale 現沽 h$3Y,-4
cashier 出?#123;員 4V=dD<3m
cashiers check 本票 _ h
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certificate of deposit 存款單折 N4r`czoj
certificate of indebtedness 借據 2w%1\TcB$
certified check 保付支票 PGJ?=qXr#
certified public accountant 會計師 cB
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charges 費用 _-^@Jx[
charge for remittances 匯水手續費 7be?=c)+"
charter 營業執照 *+iW
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chartered accountant 會計師 X~x]VKr/
chattles 動產 ky*-_
check 支票 i/->g:47P
che stub 支票存根 eL],\\q
closed account 己結清賬戶 f-#fi7
closing 結算 $`i&\O2*
closing entries 結賬紀錄 ~ohW9Z1
closing stock 期末存貨 x;N?'"GP
closing the book 結賬 OLv(
columnar journal 多欄日記賬 tNtP+v-{
combination 聯合 mu*wX'.'
commission 佣金 UJQ!~g.y]
commodity 商品 TJCoID7a8
common stock 普通股 7XZ!UC;i
company 公司 UOq$88sr
compensation 賠償 Ts^IA67&<
compound interest 複利 7eY*Y"GX
consignee 承銷人 F3?v&
consignment 寄銷 ^LZU><{';
consignor 寄銷人 <yeG0`}t
consolidated balance sheet 合併資產負債表 p%n
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consolidated profit and loss account 合併損益表 9nB:=`T9
consolidation 合併 s+4G`mq>*
construction cost 營建成本 4Vt YR
construction revenue 營建收入 WL>"hkx
contract 合同 H>VuUH|
control account 統制賬戶
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copyright 版權 @o8\`G
corporation 公司 d6_ CsqV
cost 成本 sb;81?|
cost accounting 成本會計 zd+8fP/UB
cost of labour 勞工成本 m]V5}-?al
cost of production 生產成本 >RRb8=[J
cost of manufacture 製造成本 R#gip
cost of sales 銷貨成本 G|.>p<q
cost price 成本價格 cU+/I>V
credit 貸方
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credit note 收款通知單 FFPO?y$
creditor 債權人 fAJQ8nb{@]
crossed check 橫線支票 a(bgPkPP
current account 往來活期賬戶 @>JO &,od
current asset 流動資產 v
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current liability 流動負債 !\CoJ.5=
current profit and loss 本期損益 `_<K#AG Ai
debit 借方 d!8`}L:=M
debt 債務 UnGG%
debtor 債務人 'AHI;Z~Gk
deed 契據 D guAeK
deferred assets 遞延資產 +
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deferred liabilities 遞延負債 S.BM/M
delivery 交貨 nKch_Jb
delivery expense 送貨費 T0v;8Ee
delivery order 出貨單 J
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demand draft 即期匯票
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demand note 即期票據 :FB#,AOa_
demurrage charge 延期費 F+|zCEc
deposit 存款 2\W[ ItxL0
deposit slip 存款單 nxCwg>
depreciation 折舊 N^B
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direct cost 直接成本 yX?& K}JI
direct labour 直接人工 e!Y:UB2
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director 董事 8I3"68c_a
discount 折扣 h0L*8P`t
discount on purchase 進貨折扣 Ar N *9
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