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。 Z+< zKn}
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acceptance 承兌 Y4 Y;xK"
account 賬戶 j<LDJi>O
accountant 會計員 t(|\3$z
accounting 會計 y:N
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accounting system 會計制度 9cu0$P`}5
accounts payable 應付賬款 =2z9Aq{
accounts receivable 應收賬款 D#T1~r4
accumulated profits 累積利益 XD8MF)$9
adjusting entry ?#123;整記錄 p -=+i
adjustment ?#123;整 [4qx+y
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administration expense 管理費用 (YbRYu
advances 預付 <MlRy%3Z
advertising expense 廣告費 2sJj -3J
agency 代理 lqO"
agent 代理人 (1r.AG`g
agreement 契約
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allotments 分配數 `i8KIE
allowance 津貼 f*VBSg[`
amalgamation 合併 jrMY]Ea2`
amortization 攤銷 t$sL6|Ww}o
amortized cost 應攤成本 i9.~cnk
annuities 年金 Cc?BJ
applied cost 已分配成本 H*DWDJxmV
applied expense 已分配費用 a$7}_kb
applied manufacturing expense 己分配製造費用 vpy_piG|
apportioned charge 攤派費用 K0#kW \4`
appreciation 漲價 K; 7o+Xr
article of association 公司章程 AZ7
assessment 課稅 *uAsKU
assets 資產 xhAORhw#
attorney fee 律師費 (Yzy;"iAu
audit 審計 FF"6~
auditor 審計員 NzmVQ-4
average 平均數 nwk66o:|
average cost 平均成本 "JLKO${ Y
bad debt 壞賬 Im;8Abf
balance 餘額 "#4p#dM0e
balance sheet 資產負債表 un4q,Ac~0
bank account 銀行賬戶 '1lr "}"Q+
bank balance 銀行結存 $'I+] ;
bank charge 銀行手續費 @_tQ:
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bank deposit 銀行存款 bqwQi>^Cw
bank discount 銀行貼現 E\V-<]o
bank draft 銀行匯票 e Ir|%
bank loan 銀行借款 =_%i5]89P
bank overdraft 銀行透支 ?j^[7
bankers acceptance 銀行承兌 aI$D
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bankruptcy 破產 pSQ)DqW
bearer 持票人 *t{$GBP
beneficiary 受益人 JJHr<|K
bequest 遺產 U
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bill 票據 lMu}|d
bill of exchange 匯票 H+:SL $+<o
bill of lading 提單 M
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bills discounted 貼現票據 D"WqJcDt
bills payable 應付票據 +~O0e-d
bills receivable 應收票據 *x EcX6ZHX
board of directors 董事會 H[ 6L!
bonds 債券 g">E it*[
bonus 紅利 PiD%PBmUl
book value 賬面價值 M{U {iS
bookkeeper 簿記員 L lmdydC%
bookkeeping 簿記 Y<U"}}
branch office general ledger 支店往來賬戶 (U"Ub;[
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broker 經紀人 -2}-;|
brought down 接前 Ju""i4
brought forward 接上頁 j rX.e
budget 預算 BlF]-dF\
by-product 副產品 ~$1Zw&X
by-product sales 副產品銷售 2 %YtMkC5
capital 股本 bi:
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capital income 資本收益 0f.rjd
capital outlay 資本支出 *u$MqN
capital stock 股本 fk%yi[
capital stock certificate 股票 N;cEf7+f
carried down 移後 H6ff b)&
carried forward 移下頁 G3{t{XkV
cash 現金 5!2^|y4r
cash account 現金賬戶 Mp=2}d%P
cash in bank 存銀行現金
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cash on delivery 交貨收款 f\sxx!kt
cash on hand 庫存現金 h_K(8{1
cash payment 現金支付 t:tT Zh
cash purchase 現購 Nf0'>`/
cash sale 現沽 GzJLG=M
cashier 出?#123;員 *={`
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cashiers check 本票 !xs.[&u8
certificate of deposit 存款單折 HC0q_%j
certificate of indebtedness 借據 =`f6@4H
certified check 保付支票 3.q%?S}*
certified public accountant 會計師 M)Iu'
charges 費用 Si,[7um
charge for remittances 匯水手續費 8(R%?>8
charter 營業執照 [h
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chartered accountant 會計師 2Yd0:$a
chattles 動產 'p=5hsG
check 支票 ?CB*MWjd
che stub 支票存根 {R[FwB^7wJ
closed account 己結清賬戶 n:zoN2lC
closing 結算 sY4sq5'!
closing entries 結賬紀錄 *I;
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closing stock 期末存貨 M_tY: v
closing the book 結賬 J /3qJst
columnar journal 多欄日記賬 z?$F2+f&
combination 聯合 I@VhxJh
commission 佣金 v,Lv4)
commodity 商品 (0s7<&Iu
common stock 普通股 %liu[6_
company 公司 |zD{]y?S-
compensation 賠償 ~b+TkPU
compound interest 複利 ("{JNA/
consignee 承銷人
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consignment 寄銷 0HUSN_3F
consignor 寄銷人 Z$R6'EUb1
consolidated balance sheet 合併資產負債表 s`*
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consolidated profit and loss account 合併損益表 V5y8VT=I
consolidation 合併 ;SAurG$
construction cost 營建成本 jEj#|w
construction revenue 營建收入 gakmg#ki
contract 合同 $:M *$r^u
control account 統制賬戶 c$),/0td|
copyright 版權 6e,|HV
corporation 公司 :34#z.O
cost 成本 C3kxw1*
cost accounting 成本會計 Bq~!_6fB
cost of labour 勞工成本 l2uh"!
cost of production 生產成本 +]|aACt]
cost of manufacture 製造成本 Js7(TFQE
cost of sales 銷貨成本 zx"'WM
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cost price 成本價格 4`lt 4L
credit 貸方 .'o<.\R8
credit note 收款通知單 1PWs">*(
creditor 債權人 q[4{Xh
crossed check 橫線支票 Zw+VcZz3
current account 往來活期賬戶 <ijf':X=*
current asset 流動資產 m+p}Qi8i)
current liability 流動負債 '>[l1<d!G
current profit and loss 本期損益 ( zQ)EHRD
debit 借方 %VG;vW\V
debt 債務 2XhtK
debtor 債務人 HRkO.230
deed 契據 Az4+([
deferred assets 遞延資產 J2cqnwUV
deferred liabilities 遞延負債 K*;e>{p
delivery 交貨 CJ B
delivery expense 送貨費 9"mOjL
delivery order 出貨單 Va^Y3/
demand draft 即期匯票 $o
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demand note 即期票據 X|+ o4R?
demurrage charge 延期費 x)eYqH~i
deposit 存款 [.\uHt
deposit slip 存款單 % 1Y!|306
depreciation 折舊 {awv=s
direct cost 直接成本 R?"sM<3`e
direct labour 直接人工 i
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director 董事 UhuEE
discount 折扣 YXE?b@W"
discount on purchase 進貨折扣 9(?9yFbj5
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