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。 UI<'T3b
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acceptance 承兌 L
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account 賬戶 '|J-8"
accountant 會計員 @-qxNw
accounting 會計 >>(2ZJ
accounting system 會計制度 fF_1ZKx+#!
accounts payable 應付賬款 S%Pk@n`z]
accounts receivable 應收賬款 G+m|A*[>
accumulated profits 累積利益 KVtnz
adjusting entry ?#123;整記錄 @-kzSm
adjustment ?#123;整 >`5iq.v
administration expense 管理費用 ^(N+s?
advances 預付 >P>.j+o/
advertising expense 廣告費 Ny*M{}E
agency 代理 !g=,O6
agent 代理人 fk*JoR.o
agreement 契約 OrPIvP<w@
allotments 分配數 ?5$\8gZ
allowance 津貼 VXn]*Mo
amalgamation 合併 R@=ve
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amortization 攤銷 qnrf%rS
amortized cost 應攤成本 O*H:CW
annuities 年金 =H>rX
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applied cost 已分配成本 K\IS"b3X
applied expense 已分配費用 z\_q`43U7
applied manufacturing expense 己分配製造費用 KT{<iz_
apportioned charge 攤派費用 &^63*x;
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appreciation 漲價
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article of association 公司章程
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assessment 課稅 9w11kut-!
assets 資產
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attorney fee 律師費 a}M7"v9
audit 審計 (66X
auditor 審計員 &^ =t%A%#
average 平均數 Z)P x6\?+
average cost 平均成本 q&jZmr
bad debt 壞賬 m ~fqZK
balance 餘額 ]'~'V2Ey
balance sheet 資產負債表 p|(910OEQ
bank account 銀行賬戶 hB
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bank balance 銀行結存 iBN,YPo~
bank charge 銀行手續費 %dw-}1X
bank deposit 銀行存款 -T4?5T_
bank discount 銀行貼現 &oTSff>p}
bank draft 銀行匯票 (G#)[0<fX
bank loan 銀行借款 bxkp9o
bank overdraft 銀行透支 n3
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bankers acceptance 銀行承兌 (LL4V
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bankruptcy 破產 9m!4 U2N,s
bearer 持票人 ~;UK/OZ
beneficiary 受益人 Bq79Ev
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bequest 遺產 hS*3yCE"8
bill 票據 ;?= ] ffa{
bill of exchange 匯票 q$:T<mFK$
bill of lading 提單 /
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bills discounted 貼現票據 W>wE8? _,
bills payable 應付票據 ;]Y.2 J
bills receivable 應收票據 Fd5{ pM3
board of directors 董事會 ;o%r{:lng
bonds 債券 `u %//m_(
bonus 紅利 G
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book value 賬面價值 J^n(WnM*F
bookkeeper 簿記員 >I]t|RT])
bookkeeping 簿記 B
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branch office general ledger 支店往來賬戶 ;OPz T9
broker 經紀人 7k+UCiu>
brought down 接前 ZN%$k-2
brought forward 接上頁
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budget 預算 /LuwPM
by-product 副產品 NZ7a^xT_)
by-product sales 副產品銷售 ?*[t'D9f-
capital 股本 @L{HT8utK3
capital income 資本收益 Kk9 JZ[nT'
capital outlay 資本支出 .H7"nt^
capital stock 股本 aina6@S
capital stock certificate 股票 p8Lb*7W
carried down 移後 [g&Q_+,j
carried forward 移下頁 :V}8a!3h
cash 現金 j#-ZL-N
cash account 現金賬戶
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cash in bank 存銀行現金 e3)rF5pp
cash on delivery 交貨收款 r^WO$u|@i
cash on hand 庫存現金 _P,fJ`w
cash payment 現金支付 <MT_zET
cash purchase 現購 f+fF5Z\
cash sale 現沽 >,uof ?
cashier 出?#123;員 >/5D/}4
cashiers check 本票 0/{-X[z
certificate of deposit 存款單折 qZ`@Ro
certificate of indebtedness 借據 1tQZyHc42;
certified check 保付支票 k5g\s9n]
certified public accountant 會計師 '(^p$=3|@D
charges 費用 &>L\unS
charge for remittances 匯水手續費 gOgG23 x
charter 營業執照 ,0lRs
chartered accountant 會計師 s8@f Z4
chattles 動產 47`{ e_YP0
check 支票 ;X|;/@@
che stub 支票存根 j(/"}d3osm
closed account 己結清賬戶 YDs/BF
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closing 結算
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closing entries 結賬紀錄 m]7Y
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closing stock 期末存貨 I[tU}oj P
closing the book 結賬 gTO%
columnar journal 多欄日記賬 ]$0{PBndW
combination 聯合 ;)"r^M)):
commission 佣金 AWD &K!
commodity 商品 jqb,^T|j;m
common stock 普通股 W!XFa
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company 公司 \&ERSk2
compensation 賠償 wnt^WW=a[
compound interest 複利 :T%,.sH
consignee 承銷人 C:EF(/>+-
consignment 寄銷 q_cqjly<
consignor 寄銷人 4sNM#]%|
consolidated balance sheet 合併資產負債表 oJyC{G
consolidated profit and loss account 合併損益表 *Vv ;NA/
consolidation 合併 .N/4+[2p(
construction cost 營建成本 97F$$d54T
construction revenue 營建收入 Q`r1pO
contract 合同 /xrt,M@
control account 統制賬戶 K# _plpr
copyright 版權
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corporation 公司 RDzL@xCcn
cost 成本 OjrQ[`(E
cost accounting 成本會計 cf0em!
cost of labour 勞工成本 _I5p
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cost of production 生產成本
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cost of manufacture 製造成本 <C${1FO7If
cost of sales 銷貨成本 %4n=qK9T5
cost price 成本價格 mz9Kwxe
credit 貸方 NmOQ7T
credit note 收款通知單 $Cc4Sggq
creditor 債權人 G!0|ocE}
crossed check 橫線支票 .Ddl.9p5
current account 往來活期賬戶 Gp32\^H|<
current asset 流動資產 2S!=2u
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current liability 流動負債 ;#rtV
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current profit and loss 本期損益 6"&&s
debit 借方 -J? df
debt 債務 tH>%`:
debtor 債務人 #cjB <APY
deed 契據 r~t&;yRv
deferred assets 遞延資產
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deferred liabilities 遞延負債 L d#
delivery 交貨 "GZhr[AW
delivery expense 送貨費 :V+t|@m5l
delivery order 出貨單 ~a/yLI"'g
demand draft 即期匯票 Kq-y1h]7H
demand note 即期票據 2Q1* Xq{
demurrage charge 延期費 z^Oiwzo
deposit 存款 _ogT(uYyr
deposit slip 存款單 CZwZ#WV6
depreciation 折舊 }"q1B
direct cost 直接成本 %pTbJaM\U
direct labour 直接人工 v[F_r
director 董事 'e{e>>03
discount 折扣 zg8m(=k'
discount on purchase 進貨折扣 .z+QyNc:
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