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。 Hv0sl+
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acceptance 承兌 j&m<=-q
account 賬戶 m$hSL4N
accountant 會計員 M7,|+W/RK
accounting 會計 1xq1te)
accounting system 會計制度 Zml9ndzT
accounts payable 應付賬款 x)vYc36H
accounts receivable 應收賬款 N M~e
accumulated profits 累積利益 7qXgHrr0|U
adjusting entry ?#123;整記錄 T:.J9
adjustment ?#123;整 /yrR
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administration expense 管理費用 G';oM;~/|
advances 預付 0#*\o1r\p
advertising expense 廣告費 T*h+"TmE
agency 代理 TJsT .DWW~
agent 代理人 V
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agreement 契約 ^#^u90I
allotments 分配數 Z*]n]eS
allowance 津貼 9f l !CG
amalgamation 合併 $X*$,CCIB
amortization 攤銷 (%+DE4?
amortized cost 應攤成本 F/EHU?_EI
annuities 年金 gi;V~>kh
applied cost 已分配成本 aeBth{
applied expense 已分配費用 vlj|[joXw
applied manufacturing expense 己分配製造費用 sCRBKCR?
apportioned charge 攤派費用 H
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appreciation 漲價 dnIBAe
article of association 公司章程 )If[pw@j
assessment 課稅 053W2Si
assets 資產 s.GhquFCrU
attorney fee 律師費 zLh ~x
audit 審計 Vj?.' (
auditor 審計員 4a2&kIn
average 平均數
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average cost 平均成本 !&'xkw `
bad debt 壞賬 wH${q@z _
balance 餘額 B|GJboQ
balance sheet 資產負債表 9I.v?Tap
bank account 銀行賬戶 [#R%jLEJ2
bank balance 銀行結存 ([9h.M6v
bank charge 銀行手續費 caj)
bank deposit 銀行存款 [Z5x_.k"I
bank discount 銀行貼現 \
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bank draft 銀行匯票 .ySesN: C~
bank loan 銀行借款 -O_UpjR;
bank overdraft 銀行透支 h;ShNU
bankers acceptance 銀行承兌 )E[5lD61
bankruptcy 破產
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bearer 持票人 '}rDmt~
beneficiary 受益人 ,-b{oS~u
bequest 遺產 'Yd%Tb|*
bill 票據 Y\%}VD2k
bill of exchange 匯票 l[fNftT-
bill of lading 提單 NI^Y%N
bills discounted 貼現票據 /t9w%Y
bills payable 應付票據 xY~
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bills receivable 應收票據 @`_j't,
board of directors 董事會 %~W
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bonds 債券 X
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bonus 紅利 1I@4xC
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book value 賬面價值 e:,.-Kvzp`
bookkeeper 簿記員 ?D\%ZXo
bookkeeping 簿記 Czci6Lz
branch office general ledger 支店往來賬戶 Zgg 7pL)#c
broker 經紀人 mm{U
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brought down 接前 #/tdZ0
brought forward 接上頁 <m6Xh^Ko;
budget 預算 \iL,l
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by-product 副產品 Qrt8O7&('
by-product sales 副產品銷售 _+Q$h4t
capital 股本 }DM2#E`_
capital income 資本收益 5PPy+36<~
capital outlay 資本支出 xLD6A5n,[
capital stock 股本
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capital stock certificate 股票 ~lF lv+,%
carried down 移後 -DuiK:mp
carried forward 移下頁 {//F>5~[
cash 現金 3=<iGX"z
cash account 現金賬戶 -E500F*b
cash in bank 存銀行現金 |,7J!7T(I
cash on delivery 交貨收款 G^(&B30V
cash on hand 庫存現金 sTA/2d
cash payment 現金支付 DdQf%W8u
cash purchase 現購 8;!Eqyt
cash sale 現沽 aW6+Up+G*
cashier 出?#123;員 ]8_h9ziz
cashiers check 本票 __V]HcP;
certificate of deposit 存款單折 t!T}Pg(Bo
certificate of indebtedness 借據 dI
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certified check 保付支票 V%0.%/<#5
certified public accountant 會計師 1 IlR
charges 費用 Vd/S81/
charge for remittances 匯水手續費 23f[i<4e
charter 營業執照 *M|\B|A.
chartered accountant 會計師 wrO>#`Z
chattles 動產 :HE]P)wz-
check 支票 h/fCCfO,
che stub 支票存根 ?V{k\1A
closed account 己結清賬戶 OhW=F2OIV
closing 結算 9kF#*
closing entries 結賬紀錄 ft'iv
closing stock 期末存貨 BH-[q9pf
closing the book 結賬 eTF8B<?
columnar journal 多欄日記賬 a`-hLX)~Z
combination 聯合 YDNqW
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commission 佣金 ,Mhe:^3
commodity 商品 TN
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common stock 普通股 `es($7}P_W
company 公司 )T64(_TE
compensation 賠償 lz)"zV
compound interest 複利 8Wj=|Ow-q
consignee 承銷人 .?p}:
consignment 寄銷 :xw3b)KS
consignor 寄銷人 UTTC:=F+
consolidated balance sheet 合併資產負債表 N-rmk
consolidated profit and loss account 合併損益表 K7hf m%`N
consolidation 合併 ;ULC|7rL
construction cost 營建成本 @:7gHRJ!
construction revenue 營建收入 2*citB{
contract 合同
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control account 統制賬戶 +2zuIW.
copyright 版權 y@M}T{,/
corporation 公司 VDTY<= Q
cost 成本 GVEWd/:X(
cost accounting 成本會計 gFT~\3jp=
cost of labour 勞工成本 A&P1M6Of
cost of production 生產成本 ^-IsK#r.k
cost of manufacture 製造成本 &{
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cost of sales 銷貨成本 ?nZ <?
cost price 成本價格 O^}v/}d
credit 貸方 ?*'$(}r3
credit note 收款通知單 i$ L]X[
creditor 債權人 V./w06;0
crossed check 橫線支票 kP)o=\|W{z
current account 往來活期賬戶 Z)
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current asset 流動資產 8'lhp2#h
current liability 流動負債 gOyY#]g
current profit and loss 本期損益 QWHy=(!
debit 借方 vSYKe
debt 債務 Fd[h9 G
debtor 債務人 AD@PNM
deed 契據 O4/n!H
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deferred assets 遞延資產 + |qfgi
deferred liabilities 遞延負債 >J}n@MZ
delivery 交貨 wz+5
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delivery expense 送貨費 %%~}Lw
delivery order 出貨單 ;a#*|vx
demand draft 即期匯票 JYd7@Msfc
demand note 即期票據 ~B!O~nvdQ
demurrage charge 延期費 [tqO}D
deposit 存款 }6J7<g
deposit slip 存款單 *e<Eu>fW#&
depreciation 折舊 P/pjy
direct cost 直接成本 5)yOw|Bd
direct labour 直接人工 bW9"0=j[{
director 董事 Blbq3y+Sq
discount 折扣 90T%T2K
discount on purchase 進貨折扣 h1XMx'}B
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