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。 BIV]4vl-&
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acceptance 承兌 \O7,CxD2
account 賬戶 @@ZcW<Y"
accountant 會計員 ~Ycz(h'(
accounting 會計 RA.@(DN&
accounting system 會計制度 bmT J
accounts payable 應付賬款 WxO*{`T!
accounts receivable 應收賬款 A=h`Z^8\B
accumulated profits 累積利益 m\@Q/_v
adjusting entry ?#123;整記錄 z:<(b
adjustment ?#123;整 YWq[)F@0G
administration expense 管理費用 ' P-K}Y
advances 預付 \ 0<e#0-V
advertising expense 廣告費 |S>nfL{TQe
agency 代理 to:hMd1T
agent 代理人 ~xvQ?c?-
agreement 契約 Txoc
allotments 分配數 8
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allowance 津貼 ZTt%7K"L
amalgamation 合併 b[RBp0]x
amortization 攤銷 ;'J L$=
amortized cost 應攤成本 a-%^!pN\M
annuities 年金 O5k's
applied cost 已分配成本 }[i35f[w
applied expense 已分配費用 C:
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applied manufacturing expense 己分配製造費用 *q8W;WaL
apportioned charge 攤派費用 WWE?U-o
appreciation 漲價 /I6?t=?<
article of association 公司章程 by8d18:it
assessment 課稅 B8a!"AQ~5
assets 資產 Aoa0czC~
attorney fee 律師費 D-,sF8{ i
audit 審計
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auditor 審計員 #3/l4`/j
average 平均數 DB>>U>H-
average cost 平均成本 Ii[rM/sG
bad debt 壞賬 {v]>sn;P1
balance 餘額 |<BTK_R
balance sheet 資產負債表 =1+I<Ljk
bank account 銀行賬戶 aty
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bank balance 銀行結存 09x\i/nb
bank charge 銀行手續費 7g&_`(
bank deposit 銀行存款 uVisU%p
bank discount 銀行貼現 V?Nl% M[b
bank draft 銀行匯票 typ*.j[q
bank loan 銀行借款 k?xtZ,n{s
bank overdraft 銀行透支 \uanQ|Nu
bankers acceptance 銀行承兌 [N7[%iQ%
bankruptcy 破產 KJpM?:
bearer 持票人 88G[
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beneficiary 受益人 UdLC]
bequest 遺產 " _q5\]z\O
bill 票據 9"V27"s
bill of exchange 匯票 4>5%SzZT\3
bill of lading 提單 KCCS7l/
bills discounted 貼現票據 ?58pkg J
bills payable 應付票據 r0S7e3xb
bills receivable 應收票據 qw_qGgbl
board of directors 董事會 d3n TJ X
bonds 債券 MuO>O9
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bonus 紅利 $B$=,^)3
book value 賬面價值 )Ba^Igb}
bookkeeper 簿記員 #Q$4EQB
bookkeeping 簿記 ~:+g+Mf~[
branch office general ledger 支店往來賬戶 3q1O:b^eo
broker 經紀人 9qqEr~
brought down 接前 n+!.0d}6
brought forward 接上頁 (.n"
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budget 預算 =#+Z KD
by-product 副產品 XriVHb
by-product sales 副產品銷售 #lct"8
capital 股本 h_CeGl!M}
capital income 資本收益 wh~~g
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capital outlay 資本支出 gV`:eNo*
capital stock 股本 UT^t7MY#O
capital stock certificate 股票 nh E!Pk
carried down 移後
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carried forward 移下頁 ec]ksw6T+
cash 現金 YJ75dXc&&
cash account 現金賬戶 }
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cash in bank 存銀行現金 @pG\5 Jnf
cash on delivery 交貨收款 8D+OF 6CM
cash on hand 庫存現金 F^Q
cash payment 現金支付 g#70Sg*d
cash purchase 現購 -Xd/-,zPY
cash sale 現沽 m,.d< **
cashier 出?#123;員 k|
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cashiers check 本票 D#k>.)g
certificate of deposit 存款單折 a7d78
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certificate of indebtedness 借據 %@rh\Z
certified check 保付支票 (p2\H>pTr
certified public accountant 會計師 PD/~@OsxU
charges 費用 dmF<J>[
charge for remittances 匯水手續費 !'[sV^ds
charter 營業執照 iSsy_ |
chartered accountant 會計師 }_gq vgI>p
chattles 動產 b(XhwkGVq
check 支票 atN`w=6A`
che stub 支票存根 \<PX'mnO
closed account 己結清賬戶 U2Ur N?T
closing 結算 NGxi
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closing entries 結賬紀錄 [J*)r8ys
closing stock 期末存貨 ".@SQgyb0
closing the book 結賬 \T[*|"RFZ
columnar journal 多欄日記賬 ,-{j.
combination 聯合
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commission 佣金 tSOF7N/<
commodity 商品 | z('yy$
common stock 普通股 :X$&gsT/,
company 公司 WQ*$y3%
compensation 賠償 MK"Yt<e(o
compound interest 複利 G A7
consignee 承銷人 ^#Wf
consignment 寄銷 =ecv;uu2
consignor 寄銷人 Az.
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consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 [&zP$i&
consolidation 合併 `i.f4]r
construction cost 營建成本 -iW[cj
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construction revenue 營建收入 x[>A'.m@)
contract 合同 10 p+e_@
control account 統制賬戶 A+
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copyright 版權 d-?~O~qD|!
corporation 公司 De^is^{
cost 成本 w1GCjD*y
cost accounting 成本會計 ;bA9(:?
cost of labour 勞工成本 Xz5=fj&
cost of production 生產成本 Z4(2&t^
cost of manufacture 製造成本 yk#:.5H
cost of sales 銷貨成本 @RnG K 5
cost price 成本價格 3Y s|M%N
credit 貸方 6}|vfw
credit note 收款通知單 _QErQ
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creditor 債權人 o+ tY[UX
crossed check 橫線支票 rVN|OLh
current account 往來活期賬戶 ,)Q mQ^/
current asset 流動資產 D'2O#Rj4q
current liability 流動負債 jf%Ydr}`
current profit and loss 本期損益 HQE#O4
debit 借方 P/y-K0u
debt 債務 F`ihw[
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debtor 債務人 ~ h:^Q
deed 契據 >Ek`PVPD
deferred assets 遞延資產 D{8V^%{
deferred liabilities 遞延負債 qt1#P
delivery 交貨 lLg23k{'
delivery expense 送貨費 Z
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delivery order 出貨單 j&&^PH9ZY
demand draft 即期匯票 .*zQ\P
demand note 即期票據 )kd)v4
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demurrage charge 延期費 4,aBNuxWd
deposit 存款 p,4z;.s$
deposit slip 存款單 N7M^
depreciation 折舊 >kB?C!\
direct cost 直接成本
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direct labour 直接人工 od|pI5St
director 董事 O{dx+f
discount 折扣 m83i6"!H
discount on purchase 進貨折扣 B;-oa;m:E=
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