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。 Is97>aid
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acceptance 承兌 qz 29f
account 賬戶 akQb%Wq
accountant 會計員 6wb M$|yFj
accounting 會計 }dSFv
accounting system 會計制度 ?h8/\~Dw
accounts payable 應付賬款 `Mo%)I<`=
accounts receivable 應收賬款 vIFx'S~D
accumulated profits 累積利益 XX*f
adjusting entry ?#123;整記錄 ! &V,+}>)
adjustment ?#123;整 ve4QS P
administration expense 管理費用 !zxq9IhWR
advances 預付 )EG-xo@X
advertising expense 廣告費 ik0w\*
agency 代理 obw:@i#
agent 代理人 "H{#ib_c_
agreement 契約 _K~?{".
allotments 分配數 =OR&,xt
allowance 津貼 l> >BeZ
amalgamation 合併 UL" <V
amortization 攤銷 V{0 V/Nv
amortized cost 應攤成本 ND5E`Va5R
annuities 年金 ,7e 2M@=
applied cost 已分配成本 Uzk_
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applied expense 已分配費用 _xdttO^N
applied manufacturing expense 己分配製造費用 \)PS&Y8n
apportioned charge 攤派費用 CzT_$v_
appreciation 漲價 :wJ!rn,4
article of association 公司章程 [92bGR{
assessment 課稅 t*Wxvoxk
assets 資產 H{;8i7%
attorney fee 律師費 A3 zNUad;
audit 審計 q{.~=~
auditor 審計員 St1>J.k_
average 平均數 iainl@3Qj
average cost 平均成本 Pq(
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bad debt 壞賬 .T*7n
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balance 餘額 3K_!:[
balance sheet 資產負債表 JDC,]
bank account 銀行賬戶 14\!FCe)!
bank balance 銀行結存 dk2o>jI4;
bank charge 銀行手續費 B Zw#ACU
bank deposit 銀行存款 ;Y16I#?;Kh
bank discount 銀行貼現 1'* {VmM
bank draft 銀行匯票 ;"GI~p2~7
bank loan 銀行借款 dnTXx*I:
bank overdraft 銀行透支 Iyvl6
bankers acceptance 銀行承兌 )^'wcBod,
bankruptcy 破產 fKT(.VNq5
bearer 持票人 ; d
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beneficiary 受益人 __||cQ
bequest 遺產 e 3>k"
bill 票據 KBGJB`D*
bill of exchange 匯票 ~LzTqMHM
bill of lading 提單 ?jzadC el
bills discounted 貼現票據 gM3gc;
bills payable 應付票據 w@2LFDp
bills receivable 應收票據 ihhnB
board of directors 董事會 5*>3(U
bonds 債券 s/'gl
bonus 紅利
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book value 賬面價值 +NEP*mk
bookkeeper 簿記員 HM1y$e
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bookkeeping 簿記 h Tn^:%(
branch office general ledger 支店往來賬戶 IA;KEGJ
broker 經紀人 )+9D$m=P;
brought down 接前 ]R{=|
brought forward 接上頁 W.,J'
budget 預算 V1;Qt-i
by-product 副產品 (;h]'I@
by-product sales 副產品銷售 Ic&t_B*i}]
capital 股本 BmUzsfD
capital income 資本收益 M !OI :v
capital outlay 資本支出 Gb\7W
capital stock 股本 A1f]HT
capital stock certificate 股票 I.e'
carried down 移後 LDvF)Eg
carried forward 移下頁 (*fsv
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cash 現金 90aPIs-
cash account 現金賬戶 e@,,;YO#4
cash in bank 存銀行現金 )3B5"b,
cash on delivery 交貨收款 ?3z+|;t6C
cash on hand 庫存現金 M7Hk54U+t
cash payment 現金支付 1I^Sv
cash purchase 現購 ]:E]5&VwV}
cash sale 現沽 =\%>O7c,8Y
cashier 出?#123;員 = xX^
cashiers check 本票 Ft.BfgJ$
certificate of deposit 存款單折 X)f"`$
certificate of indebtedness 借據 '7*=m^pc
certified check 保付支票 BtHvfoT
certified public accountant 會計師 e<^4F%jSK
charges 費用 LMG\jc?,
charge for remittances 匯水手續費 C${TC+z
charter 營業執照 #!D5DK@+
chartered accountant 會計師
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chattles 動產 #=.h:_9
check 支票 V!<#E)-?<
che stub 支票存根 wbS
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closed account 己結清賬戶 a@jP^VVk
closing 結算 }t-r:R$
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closing entries 結賬紀錄 [sk"2
closing stock 期末存貨 `A^} X
closing the book 結賬 .yP
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columnar journal 多欄日記賬 oV!9B -<
combination 聯合 G<dXJ ]\\
commission 佣金
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commodity 商品 !
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common stock 普通股 T+
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company 公司 uU\iji\
compensation 賠償 h
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compound interest 複利 E37@BfpO3
consignee 承銷人 E0pQRGPA
consignment 寄銷 |5/[0V-vy
consignor 寄銷人 )yK!qu
consolidated balance sheet 合併資產負債表 QE}@|H9xs
consolidated profit and loss account 合併損益表 O9y Q9sl
consolidation 合併 O
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construction cost 營建成本 an2Tc*=~l(
construction revenue 營建收入 J@TM>R
contract 合同 .e AC!R
control account 統制賬戶 *3K"Kc2
copyright 版權 e.GzGX
corporation 公司 Ja&%J:
cost 成本 J?<L8;$s7
cost accounting 成本會計 .2P?1HpK
cost of labour 勞工成本 ybG)=0
cost of production 生產成本
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cost of manufacture 製造成本 S_CtEM
cost of sales 銷貨成本 >8tuLd*T
cost price 成本價格 O?WaMfS[1
credit 貸方 IXN4?=)I
credit note 收款通知單 Uk2q,2
creditor 債權人 lBdF9F<
crossed check 橫線支票 z&0V21"l
current account 往來活期賬戶 j5O*H_D
current asset 流動資產 K5lp-F
current liability 流動負債 9wAc&nl-Y
current profit and loss 本期損益 f)x}_dw%
debit 借方 }BrE|'.j'
debt 債務 <.B s`P
debtor 債務人 [VW;L l
deed 契據 hI8C XG
deferred assets 遞延資產 j#f&!&G5<&
deferred liabilities 遞延負債 FudD
delivery 交貨 RX1{?*r]Z
delivery expense 送貨費 5uer
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delivery order 出貨單 C(|5,P#5
demand draft 即期匯票 R6XMBYK^
demand note 即期票據 vWH>k+9&X
demurrage charge 延期費 u&x K>7
deposit 存款 %6'D!H?d
deposit slip 存款單 { NJ>[mKg
depreciation 折舊 ELF`uWGE
direct cost 直接成本 Bed jw =B
direct labour 直接人工 ef;L|b%pp
director 董事 Zbh]OCN
discount 折扣 O97bgj]
discount on purchase 進貨折扣 q'U5QyuC
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