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。 B!
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acceptance 承兌 ^A`(
account 賬戶 (, "E9.
accountant 會計員 Oq6n.:8g"
accounting 會計 )*h~dx_c m
accounting system 會計制度
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accounts payable 應付賬款 SWpUVZyd
accounts receivable 應收賬款 |@.<}/
accumulated profits 累積利益 $0T"YC%
adjusting entry ?#123;整記錄 p'~5[JR:
adjustment ?#123;整 C`wI6!
administration expense 管理費用 VU9P\|c@<
advances 預付 #~;8#!X
advertising expense 廣告費 'qAfei']
agency 代理 P*`xiTA
agent 代理人 Cg pT(E\E
agreement 契約 9Z'eBp
allotments 分配數 CDnz
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allowance 津貼 1 ],,
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amalgamation 合併 fhKiG%i'l
amortization 攤銷 4iqmi<[("
amortized cost 應攤成本 yPYJc
annuities 年金 {yMA7W7]
applied cost 已分配成本 pm~;:#z7
applied expense 已分配費用 $?AA"Nz
applied manufacturing expense 己分配製造費用 JyC&L6[]Z
apportioned charge 攤派費用 <0)ud)~u
appreciation 漲價 ?K {1S
article of association 公司章程 '%C.([
assessment 課稅 7CM03R[P
assets 資產 E5G"QnxR>N
attorney fee 律師費 (M,VwwN
audit 審計 Fx5d@WNa>
auditor 審計員 ih |Ky+ !
average 平均數 Uy5 !H1u
average cost 平均成本 < iI6@X>
bad debt 壞賬 w/5^R
balance 餘額 |qcFmy
balance sheet 資產負債表 lc7a@qnw
bank account 銀行賬戶 u#WTh%/
bank balance 銀行結存 T% 13 '
bank charge 銀行手續費 V}fKV6 v9
bank deposit 銀行存款 5;8B!%b
bank discount 銀行貼現 )kKmgtj
bank draft 銀行匯票 cO+Xzd;838
bank loan 銀行借款 _iJXp0g
bank overdraft 銀行透支 dyiEK)$h
bankers acceptance 銀行承兌 nVn|$ "r
bankruptcy 破產 )nHE$gVM
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bearer 持票人 [[]SkLZHg
beneficiary 受益人 !{tiTA
bequest 遺產 F] ?@X
bill 票據 q%k(M[
bill of exchange 匯票 a,*p_:~i
bill of lading 提單 |W*@}D
bills discounted 貼現票據 bro
bills payable 應付票據 w&yGYHg
bills receivable 應收票據 r p
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board of directors 董事會 >q@Sd
bonds 債券 ]]=fA 4(
bonus 紅利 0T#xM( q[K
book value 賬面價值 wp%FM
bookkeeper 簿記員 n<<=sj$\!
bookkeeping 簿記 (e>Rot0
branch office general ledger 支店往來賬戶 #3K,V8(
broker 經紀人 EEs-&
brought down 接前 W.`Xm(y
brought forward 接上頁 guOSO@
budget 預算 (y~laW!
by-product 副產品 @>fO;*
by-product sales 副產品銷售 H8$<HhuZM
capital 股本 8HFXxpt[G
capital income 資本收益 poQdI?ed,
capital outlay 資本支出 Fu4EEi
capital stock 股本 hkwa ""-
capital stock certificate 股票 %8bzs?QI
carried down 移後 ihiuSF<NaQ
carried forward 移下頁 tpa^k
cash 現金 w;c#drY7S
cash account 現金賬戶 Y62u%':X
cash in bank 存銀行現金 g+ }s:9
cash on delivery 交貨收款 &{E`=4T2
cash on hand 庫存現金 0SMQDs5j
cash payment 現金支付 (7;J"2M
cash purchase 現購 8wX+ZL:9
cash sale 現沽 h;%i/feFg
cashier 出?#123;員 f `y"
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cashiers check 本票 UXwB$@8
certificate of deposit 存款單折 97Zk
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certificate of indebtedness 借據 n</k/Mk}
certified check 保付支票 4e+BqCriC*
certified public accountant 會計師 hqs $yb
charges 費用 7a:*Y"f,~
charge for remittances 匯水手續費 f2 ydL/M,
charter 營業執照
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chartered accountant 會計師 )WVItqQKV
chattles 動產 AhvvuN$n%
check 支票 -@SOo"P
che stub 支票存根 Y9i9Uc.]
closed account 己結清賬戶 NtY*sUKRD
closing 結算 _{e&@d
closing entries 結賬紀錄 0R
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closing stock 期末存貨 8
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closing the book 結賬 ?dsf@\
columnar journal 多欄日記賬 =[P%_v``
combination 聯合 )W8L91-
commission 佣金 %2Epgh4?
commodity 商品 'Aj(i/CM
common stock 普通股 R:w%2Y
company 公司 -G],H)M
compensation 賠償 3(!/["@7
compound interest 複利 b/sOfQ
consignee 承銷人 ^]$$)(jw
consignment 寄銷 .3{[_iTM
consignor 寄銷人 R}DX(T,K
consolidated balance sheet 合併資產負債表 *o02!EYge
consolidated profit and loss account 合併損益表 PwW^y#96
consolidation 合併 J>=1dCK
construction cost 營建成本 +/y{^}b/
construction revenue 營建收入 T8$%9&j!UE
contract 合同 (R_CUH
control account 統制賬戶 3 ppuQQ
copyright 版權 rDVgk6
corporation 公司 ybZ}
cost 成本 J` w
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cost accounting 成本會計 )A="eW_>
cost of labour 勞工成本 ;>9OgO
cost of production 生產成本
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cost of manufacture 製造成本 99^AT*ByY
cost of sales 銷貨成本 @Q;i.u{V
cost price 成本價格 8f?rEI\0GD
credit 貸方 \ V6
credit note 收款通知單 )xB$LJM8
creditor 債權人 g<fDY6jt
crossed check 橫線支票 Ovvny$
current account 往來活期賬戶 j]pohxn$5
current asset 流動資產 6nh]* /
current liability 流動負債 >b>MKm>q
current profit and loss 本期損益 2;:lK" :
debit 借方 BwC<rOU
debt 債務 a3Y{lc#z}
debtor 債務人 1Gsw-a;a
deed 契據 0$tjNye
deferred assets 遞延資產 ?*[\UC
deferred liabilities 遞延負債 rO0ZtC{K
delivery 交貨 %N)e91wC
delivery expense 送貨費 NZ>7dJ
delivery order 出貨單 vYDSu.C@a
demand draft 即期匯票 *=Doe2(!C
demand note 即期票據 {AOG"T&<
demurrage charge 延期費 YMT8p\#rp
deposit 存款 , jy<o+!
deposit slip 存款單 GuT6K}~|D
depreciation 折舊 pp
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direct cost 直接成本 Y+g,pX
direct labour 直接人工 a:A n=NA
director 董事 eO
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discount 折扣 /|GT\X4o
discount on purchase 進貨折扣 M#xQW`-`
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