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。 ZN[<=w&(cB
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acceptance 承兌 g'0CYY
account 賬戶 Knq9"k
accountant 會計員 m,l/=M
accounting 會計 9&6j uL
accounting system 會計制度 55[ 4)*
accounts payable 應付賬款 (O.%Xbx3
accounts receivable 應收賬款 e8
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accumulated profits 累積利益 Ndmt$(b
adjusting entry ?#123;整記錄 y<)TYr
adjustment ?#123;整 -YRIe<}E -
administration expense 管理費用 +7Ws`qhEe
advances 預付 'ofj1%c
advertising expense 廣告費 zWsr|= [
agency 代理 Z8$}Rpo
agent 代理人 Q&9yrx.
agreement 契約 7|rH9Bc{U
allotments 分配數 4aW@c<-r?
allowance 津貼 m[hL
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amalgamation 合併 60D36b(
amortization 攤銷 s**<=M GK
amortized cost 應攤成本 . [|UNg
annuities 年金 8tY>%A~^z
applied cost 已分配成本 @AyteHK
applied expense 已分配費用 |Uh8b %
applied manufacturing expense 己分配製造費用 +v~xgUs
apportioned charge 攤派費用 q=1 NRG
appreciation 漲價 p/H.bG!z
article of association 公司章程 fXD+
assessment 課稅 *}[\%u$ T
assets 資產 fFQ|dE;cF
attorney fee 律師費 7"(!]+BW!O
audit 審計 m[DQ;`Y
auditor 審計員 }@DCc f$<
average 平均數 9&mSF0q
average cost 平均成本 VPLf(
bad debt 壞賬 c`6c)11K
balance 餘額 !_W:%t)g
balance sheet 資產負債表 QX,$JM3
bank account 銀行賬戶 G0FzXtu)q
bank balance 銀行結存 `~1!nfFD
bank charge 銀行手續費 1S{Biqi+
bank deposit 銀行存款 `Sod]bO
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bank discount 銀行貼現 t,/ G
bank draft 銀行匯票 "*g+qll!5d
bank loan 銀行借款 w)btv{*
bank overdraft 銀行透支 3%WB?kc
bankers acceptance 銀行承兌 [W[{
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bankruptcy 破產 KK|w30\f
bearer 持票人 w5FIHYl6B
beneficiary 受益人 Zxk~X}K\P
bequest 遺產 FO{=^I5YA
bill 票據 | /.J{=E0K
bill of exchange 匯票 ZOK!SBn^?
bill of lading 提單 q0sf\|'<}
bills discounted 貼現票據 {UiSa'TR1b
bills payable 應付票據 | dQ>)_
bills receivable 應收票據 .
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board of directors 董事會 V&Y`?Edc
bonds 債券 :X2_#qW#C
bonus 紅利 9QZaa(vN
book value 賬面價值 o3WOp80hz
bookkeeper 簿記員
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bookkeeping 簿記 >XN[KPTa
branch office general ledger 支店往來賬戶 H MOIU
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broker 經紀人 ,p2UshOmd
brought down 接前
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brought forward 接上頁 "be\%W+<
budget 預算 ]m1fo'
by-product 副產品 kk4 |4
by-product sales 副產品銷售 ?Y=aO(}=h
capital 股本 unDW2#GX
capital income 資本收益 "2%z;!U1
capital outlay 資本支出 DP_b9o
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capital stock 股本 IsXNAYj
capital stock certificate 股票 U~G7~L &m
carried down 移後 *,u3Wm|7
carried forward 移下頁 R'c*CLaiE
cash 現金 pn" !wqg
cash account 現金賬戶 )\wkVAm
cash in bank 存銀行現金 )"x6V""Rb
cash on delivery 交貨收款 X'A`"}=_
cash on hand 庫存現金 )k<cd.MX
cash payment 現金支付 >a3m!`lq
cash purchase 現購 2- iY:r
cash sale 現沽 ]3r}>/2(
cashier 出?#123;員 V 6}5^W
cashiers check 本票 dCx63rF`G
certificate of deposit 存款單折 "O$bq::(]e
certificate of indebtedness 借據 oZ{,IZ45
certified check 保付支票 Jb,54uN
certified public accountant 會計師 ]2zM~
charges 費用 M1jT+
charge for remittances 匯水手續費 .jRI
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charter 營業執照 i?L=8+9f
chartered accountant 會計師 KpN]9d
chattles 動產 b42%^E
check 支票 E|pT6
che stub 支票存根 T!/o^0w
closed account 己結清賬戶 /R&`]9].s
closing 結算 )x-b+SC
closing entries 結賬紀錄 \zd[A~!
closing stock 期末存貨 (l5p_x
closing the book 結賬 5Fy dh0.
columnar journal 多欄日記賬 n"iS[
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combination 聯合 hqRC:p#9
commission 佣金 <ZT
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commodity 商品 082}=Tsx
common stock 普通股 DJGafX^
company 公司 _hnsH
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compensation 賠償 2EgvS!"
compound interest 複利 `IN!#b+Eo
consignee 承銷人 [$3+5K#
consignment 寄銷 tPy
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consignor 寄銷人 8W3zrnc
consolidated balance sheet 合併資產負債表 # epP~J_f
consolidated profit and loss account 合併損益表 fW= N
consolidation 合併 7_~sa{1R.
construction cost 營建成本 Bzz|2/1y
construction revenue 營建收入 Whd >
contract 合同 |bk9<i ?
control account 統制賬戶 `2>p#`
copyright 版權 !7t&d
corporation 公司 w!lk&7Q7Z
cost 成本 m|NZ093d
cost accounting 成本會計 3a:Hx|
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cost of labour 勞工成本 stiF`l
cost of production 生產成本 Wvl~|Sx]
cost of manufacture 製造成本 loA/d
cost of sales 銷貨成本 (]w6q&,
cost price 成本價格 ?}`-?JB1
credit 貸方 fz=8"cDR
credit note 收款通知單 MKbcJZe
creditor 債權人 Zk`y"[ J
crossed check 橫線支票 izSX
current account 往來活期賬戶 re*Zs}(N\
current asset 流動資產 'VV
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current liability 流動負債 [4?r0vO
current profit and loss 本期損益 %OoH<\w
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debit 借方 Y"
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debt 債務
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debtor 債務人 3$hIc)
deed 契據 AL":j6!OQ
deferred assets 遞延資產 y`9#zYgqA
deferred liabilities 遞延負債 ?22U0UF
delivery 交貨 )4rt-_t<
delivery expense 送貨費 /<_!Gz.@uG
delivery order 出貨單 1;[KBYUH
demand draft 即期匯票 b |:Y3_>
demand note 即期票據 iw#~xel<ez
demurrage charge 延期費 h: yJ
deposit 存款 H!*ypJ
deposit slip 存款單 /KvJjt'8
depreciation 折舊 ezw*Lo!
direct cost 直接成本 af<h2r
direct labour 直接人工 UIDeMz
director 董事 ]Ea-MeH
discount 折扣 CUJq [
discount on purchase 進貨折扣 yKhI&
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