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。 8kLHQ0pmu
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acceptance 承兌 ;w7s>(ITZ
account 賬戶 &g"`J`
accountant 會計員 %At.
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accounting 會計 g4 3(N!@g
accounting system 會計制度
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accounts payable 應付賬款 !^'6&NR#K
accounts receivable 應收賬款 fHODS9HQ
accumulated profits 累積利益 L1#_
adjusting entry ?#123;整記錄 1
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adjustment ?#123;整 MTip4L W9
administration expense 管理費用 @# =yC.s
advances 預付 $0gGRCCG;
advertising expense 廣告費 I~GHx5Dk
agency 代理 2w}l!'u
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agent 代理人 ,8.$!Zia
agreement 契約 Jcy+(7lE)
allotments 分配數 Cg(&WJw(ep
allowance 津貼 sXmP<c
amalgamation 合併 4T]A!
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amortization 攤銷 ?AO22N|j
amortized cost 應攤成本 Wo(m:q(Om
annuities 年金 O!ilTMr
applied cost 已分配成本 D*>#]0X
applied expense 已分配費用 ;t M
applied manufacturing expense 己分配製造費用 y=0)vi{]
apportioned charge 攤派費用 T`bUBrK6g`
appreciation 漲價 {FX]1:
article of association 公司章程 Z~w2m6;s
assessment 課稅 ^T#jBqe
assets 資產
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attorney fee 律師費 8|(],NyEJ
audit 審計 0(>3L :
auditor 審計員 ({zWyl
average 平均數 on;>iKta9
average cost 平均成本 *aJO5&w<T
bad debt 壞賬 SOZs!9oi
balance 餘額 $;&l{=e2)
balance sheet 資產負債表 LJ6l3)tpD
bank account 銀行賬戶 &=f?:UZ%
bank balance 銀行結存 -u7NBtgUh
bank charge 銀行手續費 Yw
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bank deposit 銀行存款 (xE |T f
bank discount 銀行貼現 B<ncOe
bank draft 銀行匯票 L?Ys(a"k
bank loan 銀行借款 mE=Ur
bank overdraft 銀行透支 Dlpmm2
bankers acceptance 銀行承兌 =XtQ\$Pax
bankruptcy 破產 p6aR/gFkqv
bearer 持票人 w+r).PS}C
beneficiary 受益人 h$}PQ
bequest 遺產 F2\&rC4v
bill 票據 7l ,f
bill of exchange 匯票 L[Ot$
bill of lading 提單 {kBsiSvsA;
bills discounted 貼現票據 +h
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bills payable 應付票據 /M'd$k"0z
bills receivable 應收票據 E[7E%^:Mg
board of directors 董事會 4AKr.a0q
bonds 債券 5F!Qn\{u{
bonus 紅利 rW090Py
book value 賬面價值 A*vuS Qt(
bookkeeper 簿記員 l p(D@FT
bookkeeping 簿記 xXc>YTK'
branch office general ledger 支店往來賬戶 rd<43
broker 經紀人 LuHRB}W
brought down 接前 ~o/k?l
brought forward 接上頁 C\ joDAD
budget 預算 *u:,@io7'G
by-product 副產品 :|$cG~'J
by-product sales 副產品銷售 `N&*+!O%
capital 股本 3HBh
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capital income 資本收益 Te[v+jgLY,
capital outlay 資本支出 )0/*j]Kf
capital stock 股本 ,Tu.cg
capital stock certificate 股票 ;c>"gW8
carried down 移後 fm@Pa} ,
carried forward 移下頁 `U b*rOMu
cash 現金 Ep;i],}
cash account 現金賬戶 7#d:TXS
cash in bank 存銀行現金 QeC\(4?
cash on delivery 交貨收款 qH5nw}]
cash on hand 庫存現金 ?AD-n6
cash payment 現金支付 [^?i<z{0C
cash purchase 現購 6T|Z4f|
cash sale 現沽 `^,E4Q y
cashier 出?#123;員 c|JQ0] K
cashiers check 本票 LT
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certificate of deposit 存款單折 Pc =ei
certificate of indebtedness 借據 :o~'\:/
certified check 保付支票 Nf<f}`
certified public accountant 會計師 2$kB^g!:o
charges 費用 6r`N\ :18
charge for remittances 匯水手續費 AT+l%%
charter 營業執照 >Oj$Dn=
chartered accountant 會計師 9 " t;6
chattles 動產 >zDQt7+g;
check 支票 }<X* :%#b
che stub 支票存根 [5p 3:D
closed account 己結清賬戶 Xz^k.4 Y{4
closing 結算 YPGzI]\
closing entries 結賬紀錄 /FE+WA}r
closing stock 期末存貨 U3z23LgA
closing the book 結賬 QNINn>2
columnar journal 多欄日記賬 qR!ZtJ5j
combination 聯合 z,$uIv}'@
commission 佣金 C3Q #[
commodity 商品 Uz_p-J0
common stock 普通股 !.X/(R7J
company 公司 ;akW i]
compensation 賠償 xT_"` @
compound interest 複利 T0")Ryu
consignee 承銷人 ;l_b.z0^6
consignment 寄銷 m3Wc};yE*Q
consignor 寄銷人 >J3mta3
consolidated balance sheet 合併資產負債表 ;M0`8MD
consolidated profit and loss account 合併損益表 rP'%f 6
consolidation 合併 Nwt[)\W `
construction cost 營建成本 >!@D^3PPA
construction revenue 營建收入 p\6}<b"p
contract 合同 fMFkA(Of^
control account 統制賬戶 } =)u_q
copyright 版權 \t1#5
corporation 公司 Zs79,*o+0M
cost 成本 __xmn{{L6P
cost accounting 成本會計 AV2Jl"1)z
cost of labour 勞工成本 Ewp2 1
cost of production 生產成本
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cost of manufacture 製造成本 .tLRY
cost of sales 銷貨成本 HBR/" m
cost price 成本價格 ~`&4?c3p
credit 貸方
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credit note 收款通知單 APF`
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creditor 債權人 (E@;~7L
crossed check 橫線支票 SQ> Yf\
current account 往來活期賬戶 J.:
current asset 流動資產 B=K<k+{6"
current liability 流動負債 1aO(+](;
current profit and loss 本期損益 6Aqv*<1=62
debit 借方 z+;$cfN
debt 債務 g2TK(S|#
debtor 債務人 d*Su
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deed 契據 72xf|s=
deferred assets 遞延資產 h
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deferred liabilities 遞延負債 TM{m:I:Z*n
delivery 交貨 \mGb|aF8
delivery expense 送貨費 mfI[9G
delivery order 出貨單 w9GY/]
demand draft 即期匯票 d!: /n
demand note 即期票據 Lf^
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demurrage charge 延期費 jrN 5l1np
deposit 存款 flqr["czwK
deposit slip 存款單 uKXU.u*C
depreciation 折舊 vb0Ca+}}
direct cost 直接成本 !gLJBp
direct labour 直接人工 ag:<%\2c
director 董事 85io%>&0
discount 折扣
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discount on purchase 進貨折扣 B&X)bGx8
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