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。 wM.z/r\p
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acceptance 承兌 *+(t2!yFmE
account 賬戶 UNLmnj;-Q
accountant 會計員 CTawXHM
accounting 會計 >tF3|:\
accounting system 會計制度 t~5m[C[`w
accounts payable 應付賬款 O-m=<Fk>
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accounts receivable 應收賬款 #I>
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accumulated profits 累積利益 d4ANh+}X"_
adjusting entry ?#123;整記錄 Br/qOO:n$}
adjustment ?#123;整 590.mCm
administration expense 管理費用 3V=(P.A Tm
advances 預付 (al.7VA;9
advertising expense 廣告費 w2*.3I,~)B
agency 代理 9%fd\o@X
agent 代理人 5)712b(&
agreement 契約 L{`S^'P<
allotments 分配數 &O|!w&
allowance 津貼 6 3TeTGp$
amalgamation 合併 WFWQ;U{|
amortization 攤銷 #'`!*VI
amortized cost 應攤成本 /<[S> ;!kr
annuities 年金 5zk<s`h
applied cost 已分配成本 8:#\g
applied expense 已分配費用 `O~NT'Ed8
applied manufacturing expense 己分配製造費用 LV4\zd6
apportioned charge 攤派費用 l^`& Tnzv
appreciation 漲價
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article of association 公司章程 H~Z$ pk%
assessment 課稅 BdWRm=
assets 資產 {u !Q=D$3
attorney fee 律師費 (<M^C>pldf
audit 審計 WP(+jL^-
auditor 審計員 0cYd6u@
average 平均數 (pBPf
average cost 平均成本 99QMMup
bad debt 壞賬 +Dvdv<+
balance 餘額 bBx.snBK
balance sheet 資產負債表 |W't-}yf
bank account 銀行賬戶 S8=Am7D]
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bank balance 銀行結存 N5W;Zx]
bank charge 銀行手續費 jM<=>P
bank deposit 銀行存款 hKkUsY=R
bank discount 銀行貼現 l>(
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bank draft 銀行匯票 By3y.}'Ub9
bank loan 銀行借款 ^3>Qf
bank overdraft 銀行透支 K&L9Ue
bankers acceptance 銀行承兌 mT]+wi&
bankruptcy 破產 01N]|F:
bearer 持票人 [cJQ"G '
beneficiary 受益人 0 QzUcr)3+
bequest 遺產 6snDv4
bill 票據 ? PIq/[tk
bill of exchange 匯票 0P MF)';R
bill of lading 提單 0wFa7PyG?
bills discounted 貼現票據 Z)V m,ng
bills payable 應付票據 FI.Ae/(U
bills receivable 應收票據 U,G!u =+
board of directors 董事會 M<Gr~RKmAn
bonds 債券 xg:r5Z/|)
bonus 紅利 72i]`
book value 賬面價值 _'eG
bookkeeper 簿記員 *HT)Au"5
bookkeeping 簿記 ;HKb
branch office general ledger 支店往來賬戶 o0yyP,?yh
broker 經紀人 t=-t xnlr<
brought down 接前 33R1<dRk
brought forward 接上頁 tQ:g#EqL9B
budget 預算 {c
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by-product 副產品 j|6@>T1
by-product sales 副產品銷售 m=saUhI*9
capital 股本 .2K4<UOAbm
capital income 資本收益 bHJKX>@{
capital outlay 資本支出 ywSV4ZtM
capital stock 股本 \>B$x@-wg
capital stock certificate 股票 `5HFRgL`.
carried down 移後 Mx
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carried forward 移下頁 !b !C+ \v
cash 現金 "PFczoRZ
cash account 現金賬戶 | c:E)S\
cash in bank 存銀行現金 3CKd[=-Z
cash on delivery 交貨收款 d65fkz==A)
cash on hand 庫存現金 y_s^dQe
cash payment 現金支付 9+z5$
cash purchase 現購 TO(2n8'fdO
cash sale 現沽 J
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cashier 出?#123;員 rNi]|)-ET
cashiers check 本票 dkHye>
certificate of deposit 存款單折 R*"31&3le4
certificate of indebtedness 借據 i8h(b2odQ
certified check 保付支票 c
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certified public accountant 會計師 j{U#g8
charges 費用 qw#wZ'<n
charge for remittances 匯水手續費 /.knZ_aJ!
charter 營業執照 fbl8:c)I
chartered accountant 會計師 z~O#0Q!
chattles 動產 #
check 支票 T(GEFntY
che stub 支票存根 $0kuR!U.N
closed account 己結清賬戶 8+7n"6GY2/
closing 結算 xSf&*wLE
closing entries 結賬紀錄 *btLd7c%
closing stock 期末存貨 \n&l
closing the book 結賬
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columnar journal 多欄日記賬 s8r|48I#;
combination 聯合
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commission 佣金 z<3{.e\e
commodity 商品 x4_xl
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common stock 普通股 6w? l
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company 公司 mJ'Q9x"
compensation 賠償 \Zn%r&(
compound interest 複利
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consignee 承銷人 k;7R3O@
consignment 寄銷 ]j4Nl?5*x
consignor 寄銷人 fGwRv%$^
consolidated balance sheet 合併資產負債表 / LH#
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consolidated profit and loss account 合併損益表 ?k|}\l[X1
consolidation 合併 'aN`z3T
construction cost 營建成本 =6sA49~M
construction revenue 營建收入 )=k8W9i8b
contract 合同 %2S+G?$M?
control account 統制賬戶 !nm[ZrSP
copyright 版權 \*wQ%_N5
corporation 公司 j O-H1@;
cost 成本 %(P\"hE'
cost accounting 成本會計 w[K!
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cost of labour 勞工成本 WR;)
cost of production 生產成本 ]-rhc.Gk@1
cost of manufacture 製造成本 qe/|u3I<lF
cost of sales 銷貨成本 ,mHQ
cost price 成本價格 fwN'5ep
credit 貸方 9=l6NNe)|
credit note 收款通知單
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creditor 債權人 Tc3~~ X
crossed check 橫線支票 J{69iQ
current account 往來活期賬戶 FFG/v`NM
current asset 流動資產 UI?AM 34
current liability 流動負債 kPuI'EPK
current profit and loss 本期損益 ycD}7
debit 借方 ZH1W#dt`[
debt 債務 K3; lst>4
debtor 債務人 ^xNs^wC.
deed 契據 2 &(w\#'
deferred assets 遞延資產 Uo~-^w}
deferred liabilities 遞延負債 eZck$]P(6H
delivery 交貨 9B&fEmgEc?
delivery expense 送貨費 ZCcKY6b
delivery order 出貨單 0afDqvrC6
demand draft 即期匯票
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demand note 即期票據 |
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demurrage charge 延期費 e7$ZA#A_5v
deposit 存款 hoDE*>i
deposit slip 存款單 H[x$65ND
depreciation 折舊 1KI,/ H"SY
direct cost 直接成本 2!Gb4
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direct labour 直接人工 Q4[^JQsR2
director 董事 W5f|#{&L:
discount 折扣 @:ojt$
discount on purchase 進貨折扣 $vR#<a,7>
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