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。 $fT5Vc]B4
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acceptance 承兌 nKS*y*
account 賬戶 +Ln^<!P
accountant 會計員 oe2*$\?.
accounting 會計 B5vLV@>]
accounting system 會計制度 6SH0
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accounts payable 應付賬款 6QbDU[
accounts receivable 應收賬款 s(5hFuyg
accumulated profits 累積利益 C$~ly=@
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adjustment ?#123;整 3*2~#dh=
administration expense 管理費用 -Yh(bS
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advances 預付 \G>C{v;
advertising expense 廣告費 `iM%R3&
agency 代理 *AW v
agent 代理人 ![\P/1p
agreement 契約 { +w.Z,D"
allotments 分配數 4:NMZ `~
allowance 津貼 ~mXzQbe
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amalgamation 合併 Nc{&AV8Y_v
amortization 攤銷 ?HZ^V
amortized cost 應攤成本 .R"VLE|
annuities 年金 Y
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applied cost 已分配成本 x[0hY0 ?[M
applied expense 已分配費用 {}k3nJfE
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 P
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appreciation 漲價 2p\xgAW?
article of association 公司章程 _.V5-iN
assessment 課稅 J8r8#Zz
assets 資產 lGWz
attorney fee 律師費 JfSe;
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audit 審計 l1
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auditor 審計員 ,3T"fT-(
average 平均數 G"J
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average cost 平均成本 em3+V
bad debt 壞賬 ou~$XZ7oi
balance 餘額
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balance sheet 資產負債表 ?2~fvMWu
bank account 銀行賬戶 TmLCmy!
bank balance 銀行結存 }BI6dZ~2A
bank charge 銀行手續費 u%z'.#r; a
bank deposit 銀行存款 'Gc{cNbXIA
bank discount 銀行貼現 SF+L-R<e
bank draft 銀行匯票 .#SgU<Wq
bank loan 銀行借款 %\sE \]K
bank overdraft 銀行透支 .Vnb+o
bankers acceptance 銀行承兌 p{LbTjdNc
bankruptcy 破產 n:/!{.
bearer 持票人 hN!;Tny
beneficiary 受益人 ZwLr>?0$
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bequest 遺產 C 4C/
bill 票據 lqmQQ
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bill of exchange 匯票 -_5Dk'R#`
bill of lading 提單 ~&T U
bills discounted 貼現票據 tyW}=xs
bills payable 應付票據 qna!j|90Lp
bills receivable 應收票據 \}=T4w-e
board of directors 董事會 V.*M;T\i
bonds 債券
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bonus 紅利 [.xY>\e
book value 賬面價值 QCZ88\jX[
bookkeeper 簿記員 oJQS&3;/r
bookkeeping 簿記 cb]X27uww
branch office general ledger 支店往來賬戶 1 mJUlx
broker 經紀人 Q%d%Io\-t
brought down 接前 <Qih&P9;>
brought forward 接上頁 +vxf_*0;
budget 預算 /fb}]e]N
by-product 副產品 v5a\}S<(
by-product sales 副產品銷售 grgs r_)[
capital 股本 ri8=u$!
capital income 資本收益 ^0| :
capital outlay 資本支出 G-9i
capital stock 股本 PbZ%[F
capital stock certificate 股票 T})q/oUqK
carried down 移後 NN'pBUR
carried forward 移下頁 Bh=t%#y|`
cash 現金
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cash account 現金賬戶 .W~XX
cash in bank 存銀行現金 iE"]S )
cash on delivery 交貨收款 &2XH.$Q
cash on hand 庫存現金 TIiYic!_~
cash payment 現金支付 (c)/&~aE
cash purchase 現購 5?` 4qSUz
cash sale 現沽 ~$K{E[^<
cashier 出?#123;員 IKP_%R8.
cashiers check 本票 t{iRCj
certificate of deposit 存款單折 V':A!
certificate of indebtedness 借據 ,}'8.
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certified check 保付支票 F*J1w|)F0
certified public accountant 會計師 pp(09y`]
charges 費用 xS12$ib ~G
charge for remittances 匯水手續費 m85ZcyW1T
charter 營業執照 %8u9:Cl):
chartered accountant 會計師 r&a}U6k(y
chattles 動產 U"8Hw@
check 支票 [XI:Yf
che stub 支票存根 zW#5 /*@
closed account 己結清賬戶 #N`G2}1J
closing 結算 %!A:Ka!m.
closing entries 結賬紀錄 HoAg8siQ
closing stock 期末存貨 ,i}EGW,9q
closing the book 結賬 _J,rql@nG<
columnar journal 多欄日記賬 5[X%17&t
combination 聯合 ps2j ]g
commission 佣金 c]x-mj =
commodity 商品 QAxy?m,'
common stock 普通股 s(fkb7W,gO
company 公司 "t^RZ45
compensation 賠償 7Ji'7$
compound interest 複利 $Xt""mlQ
consignee 承銷人 MMKN^a"GA
consignment 寄銷
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consignor 寄銷人 ({Md({
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consolidated balance sheet 合併資產負債表 azIhp{rHw
consolidated profit and loss account 合併損益表
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consolidation 合併 7c(j1:Ku-
construction cost 營建成本 &aIFtlC
construction revenue 營建收入 kBA.N l7
contract 合同 In?+
control account 統制賬戶 p%*s3E1.D
copyright 版權 {'+{ASpO!
corporation 公司 .
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cost 成本 W"@'}y
cost accounting 成本會計 i9Bh<j>:J
cost of labour 勞工成本 o?/H<k\5
cost of production 生產成本 9>-6Y
cost of manufacture 製造成本 L bJf5xdi
cost of sales 銷貨成本 y lczM^@
cost price 成本價格 ~Sb)i f
credit 貸方 7W SP0Xyz
credit note 收款通知單 i ?pd|J
creditor 債權人 M}X `
crossed check 橫線支票 6;Z`9PGp
current account 往來活期賬戶 #J/RI[a
current asset 流動資產 ~
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current liability 流動負債 >%`SXB&9
current profit and loss 本期損益 RYvdfj.ij
debit 借方 u*%mUh
debt 債務 4"eFR'g
debtor 債務人 |$IL:W6
deed 契據 #]1jvB
deferred assets 遞延資產 [[T6X9
deferred liabilities 遞延負債 Xe&9|M
delivery 交貨 bR~Xog
delivery expense 送貨費 2>X yrG
delivery order 出貨單 P-T@'}lW
demand draft 即期匯票 RTd,bi*
demand note 即期票據 b7^q(}qE
demurrage charge 延期費 fCNQUK{Gs5
deposit 存款 tQNc+>7k+u
deposit slip 存款單 o<lmU8xB=
depreciation 折舊 :+\sKEzL
direct cost 直接成本 s%R,]q
direct labour 直接人工 gzhIOeY
director 董事 93.\.&L\
discount 折扣 ?QKDYH(
discount on purchase 進貨折扣 9xJtDdy-O
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