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。 p7ir*r/2
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acceptance 承兌 X1tXqHJF}
account 賬戶 !vn1v)
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accountant 會計員 NWfAxkz{/
accounting 會計 WU4U Zpz
accounting system 會計制度 n}mR~YqD
accounts payable 應付賬款 < pTTo
accounts receivable 應收賬款 kGkA:g:
accumulated profits 累積利益 f(D_FTTO
adjusting entry ?#123;整記錄 pr,p=4m{\
adjustment ?#123;整 dx,=Rd5'
administration expense 管理費用 $ \*`
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advances 預付 # tdf>?
advertising expense 廣告費 FA90`VOWYU
agency 代理 O g
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agent 代理人 Sb".]>^
agreement 契約 jxgj,h"}9`
allotments 分配數 ?4G|+yby
allowance 津貼 ?8,%LIQ?
amalgamation 合併 U Q@7n1
amortization 攤銷 zu2HH<E
amortized cost 應攤成本 t!1$$e?`r
annuities 年金 QFPfIb/
applied cost 已分配成本 P%Ay3cR+E
applied expense 已分配費用 f-2$
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applied manufacturing expense 己分配製造費用 fQnwy!-\
apportioned charge 攤派費用 3ew8m}A{O
appreciation 漲價 !}M,
article of association 公司章程 mgZf3?,)
assessment 課稅 6
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assets 資產 zHfP+(ah
attorney fee 律師費 ZiFooA
audit 審計 ftk%EYT;
auditor 審計員 Hqz?E@bc@
average 平均數 2h
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average cost 平均成本 l_/C65%.:
bad debt 壞賬 %m{U&
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balance 餘額 >cL{Ya}Rz
balance sheet 資產負債表 1on'^8]0
bank account 銀行賬戶 m+$ @'TbP
bank balance 銀行結存 Gi^Ha=?J%
bank charge 銀行手續費 "()sb? &
bank deposit 銀行存款 VyG4(Xva
bank discount 銀行貼現 MVv1.6c7Y
bank draft 銀行匯票 \
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bank loan 銀行借款 qu6DQ@
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bank overdraft 銀行透支 ?lCd{14Mkh
bankers acceptance 銀行承兌 ps:f=6m2
bankruptcy 破產 Zs zs1{t
bearer 持票人 k /EDc533d
beneficiary 受益人 >n.z)ZJ
bequest 遺產 h7_)%U<J2
bill 票據 ;/AG@$)
bill of exchange 匯票 gd@p|PsS^
bill of lading 提單 [IM%b~j(^
bills discounted 貼現票據 Ek.&Sf$cd'
bills payable 應付票據 T&"i _no*
bills receivable 應收票據 dpN@#w
board of directors 董事會
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bonds 債券 HO|-@yOF^
bonus 紅利 vC/[^
book value 賬面價值 y@ek=fT%4
bookkeeper 簿記員 %NHYW\sKX
bookkeeping 簿記 ~KIDv;HSb[
branch office general ledger 支店往來賬戶 iy5R5L2
broker 經紀人 j;P+_Hfe/E
brought down 接前 =
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brought forward 接上頁 {6vEEU
budget 預算 bNzqls$
by-product 副產品 `QP
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by-product sales 副產品銷售 MXAEX2xmme
capital 股本 0??Yr
capital income 資本收益 ^Ip3A
capital outlay 資本支出 (hZ:X)E>
capital stock 股本 {0jIY
capital stock certificate 股票 L0h
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carried down 移後 !)OB@F%U
carried forward 移下頁 U
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cash 現金 nf%4sIQ*x
cash account 現金賬戶 \MYU<6{u
cash in bank 存銀行現金 /r$&]C:Fi
cash on delivery 交貨收款 {/M\Q@j
cash on hand 庫存現金 '
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cash payment 現金支付 s^|\9%WD
cash purchase 現購 I^0t2[M
cash sale 現沽
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cashier 出?#123;員 ,a(O`##Bn
cashiers check 本票 s^C;>
certificate of deposit 存款單折 mA{#]Yvf1
certificate of indebtedness 借據 A]y*so!)>
certified check 保付支票 2)LX^?7
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certified public accountant 會計師 [QEwK|!L
charges 費用 h
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charge for remittances 匯水手續費 ]if;A ) '
charter 營業執照 0^<,(]!
chartered accountant 會計師 /mbCP>bcG
chattles 動產 ILG?r9x
check 支票 wL
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che stub 支票存根 pzEABA
closed account 己結清賬戶 ?eWJa
closing 結算 E[S' :Q
closing entries 結賬紀錄 U )Zt-og
closing stock 期末存貨 lCFU1 GHH
closing the book 結賬 Va9q`XbyO
columnar journal 多欄日記賬 ph^4GBR
combination 聯合 (Pz8iz
commission 佣金 F3 f@9@b
commodity 商品 U)~#g'6:8
common stock 普通股 @l,{x|00
company 公司 K\sbt7~
compensation 賠償 ~/c5hyTx
compound interest 複利 AVpuM
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consignee 承銷人
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consignment 寄銷 'Oy5e@G+?
consignor 寄銷人 KM5 JZZP
consolidated balance sheet 合併資產負債表 LhKY}R
consolidated profit and loss account 合併損益表 9Z9l:}bO
consolidation 合併 J{H?xc
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construction cost 營建成本 9RcM$[~
construction revenue 營建收入 rIPl6,w~
contract 合同
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control account 統制賬戶 |KaR
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copyright 版權 R9E6uz.j
corporation 公司 y*|L:!
cost 成本 {e6KJ@H6
cost accounting 成本會計 #fzw WP
cost of labour 勞工成本 &:#A+4&
cost of production 生產成本 -#Jj-t_Fe
cost of manufacture 製造成本 MBv/
cost of sales 銷貨成本 mrReast
cost price 成本價格 aZxO/b^j
credit 貸方 eEie?#Z/6
credit note 收款通知單 N4+g("
creditor 債權人 cl2ze
crossed check 橫線支票 ul$omKI$}
current account 往來活期賬戶 |P~q/Wff
current asset 流動資產 Nc"NObe
current liability 流動負債 L
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current profit and loss 本期損益 P09,P
debit 借方 .hgH9$\
debt 債務 64b<0;~
debtor 債務人 hJ4S3b
deed 契據 Ir>2sTrm
deferred assets 遞延資產 q@w"yz>
deferred liabilities 遞延負債 %U:C|
delivery 交貨 /6smVz@O
delivery expense 送貨費 [^Q&suy
delivery order 出貨單 V:QdQ;c
demand draft 即期匯票 W\a!Q]pV
demand note 即期票據 =lm nzu<
demurrage charge 延期費 n8Q*
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deposit 存款 m/KjJ"s,
deposit slip 存款單 "p`o]$Wv
depreciation 折舊 [Q=4P*G}X
direct cost 直接成本 0hb/`[Q
direct labour 直接人工 OU6^+Ta
director 董事 lf;~5/%wMG
discount 折扣 }*Dd/'2+1
discount on purchase 進貨折扣 xLZMpP5c
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