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。 , "jbq~
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acceptance 承兌 h@7FY
account 賬戶 I O%6 O
accountant 會計員 oR
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accounting 會計 9[v1h,L
accounting system 會計制度 `=#01YX[0
accounts payable 應付賬款 TUL
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accounts receivable 應收賬款 X.ONa_
accumulated profits 累積利益 k>}g\a,
adjusting entry ?#123;整記錄 <
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adjustment ?#123;整 K\[!SXg@
administration expense 管理費用 0U66y6
advances 預付
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advertising expense 廣告費 "O+5R(XT
agency 代理 "SN4*
agent 代理人 ]!:oYAm
agreement 契約 ST
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allotments 分配數 k<w(i
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allowance 津貼 tg4Y i|5
amalgamation 合併 JXiZB
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amortization 攤銷 aYL|@R5;
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amortized cost 應攤成本 /)N
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annuities 年金 5q{h 2).)
applied cost 已分配成本 ,~ ?'Ef80
applied expense 已分配費用 ]"AyAkT(
applied manufacturing expense 己分配製造費用 F}J-gZl
apportioned charge 攤派費用 {-9jm%
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appreciation 漲價 nU+tM~C%a
article of association 公司章程 RVtQ20e";r
assessment 課稅 HLQ"?OFlz
assets 資產 Uts"aQ
attorney fee 律師費 :Ud[f`t
audit 審計 fBBa4"OK=
auditor 審計員 aRj>iQaddx
average 平均數 W]<$0
average cost 平均成本 0uVv<Q~
bad debt 壞賬 K*K1(_x=
balance 餘額 +]>+
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balance sheet 資產負債表 3zuF{Q2P<
bank account 銀行賬戶 g*\/N,"z
bank balance 銀行結存 h*0S$p<[1
bank charge 銀行手續費 &a> lWE
bank deposit 銀行存款 >YW\~T
bank discount 銀行貼現 !=Y;h[J.p
bank draft 銀行匯票 XXmE+aI
bank loan 銀行借款 P`$12<\O1
bank overdraft 銀行透支 si1*Wt<3Bc
bankers acceptance 銀行承兌 fLN! EDq
bankruptcy 破產
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bearer 持票人 1,2EhfX|s
beneficiary 受益人 '/0#lF
bequest 遺產 ,zcQS-e2
bill 票據 wbbqt0un
bill of exchange 匯票 {hSGv
bill of lading 提單 VCNT4m
bills discounted 貼現票據 RR1A65B
bills payable 應付票據 |YJCWFbs8
bills receivable 應收票據 NQTnhiM7$
board of directors 董事會 E
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bonds 債券 ~KjJ\b)R
bonus 紅利 3K/Df#
book value 賬面價值 :
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bookkeeper 簿記員 g]mtFrP
bookkeeping 簿記 `Y?t@dd
branch office general ledger 支店往來賬戶 &znH!AQ0
broker 經紀人 @}F Awv^f
brought down 接前 .W\ve>;
brought forward 接上頁
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budget 預算 Ob +9W
by-product 副產品 [um&X=1V8
by-product sales 副產品銷售 F
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capital 股本 ZU'!iU|8
capital income 資本收益
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capital outlay 資本支出 huFz97?y(
capital stock 股本 ul7o%Hs
capital stock certificate 股票 L6:h.1 U$
carried down 移後 )9"oL!2h
carried forward 移下頁 =?@Q-(bp
cash 現金 1V&PtI3!!
cash account 現金賬戶 Lrz3
cash in bank 存銀行現金 H(u+#PIIw
cash on delivery 交貨收款 $FM'
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cash on hand 庫存現金 hP?fMW$V
cash payment 現金支付 4 (?MUc
cash purchase 現購 b=
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cash sale 現沽 l4'~}nn(Y
cashier 出?#123;員 9
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cashiers check 本票 qV1O-^&[f=
certificate of deposit 存款單折 8 ,}ikOZ?
certificate of indebtedness 借據 #5CI)4x0!
certified check 保付支票 JV"NZvjN7d
certified public accountant 會計師 _]#klL
charges 費用 Qez SJ
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charge for remittances 匯水手續費 I %_MV
charter 營業執照 J07O:cjyu
chartered accountant 會計師 HB&
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chattles 動產
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check 支票 "Tbnxx]J
che stub 支票存根 B:oF;~d/,
closed account 己結清賬戶 N{akg90
closing 結算 M8W# io
closing entries 結賬紀錄 VC&c)X
closing stock 期末存貨
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closing the book 結賬 ,TC~~EWq
columnar journal 多欄日記賬 nnCug
combination 聯合 ma8wmQ9 JR
commission 佣金 =v-2@=NJ`K
commodity 商品 *_hLD5K!
common stock 普通股 h* .w"JO
company 公司 Q}vbm4)[
compensation 賠償 [$\>~nj=
compound interest 複利 T-L5zu
consignee 承銷人 |"k&fkS$
consignment 寄銷 -e>|kPfv!
consignor 寄銷人 cy3ww})
consolidated balance sheet 合併資產負債表 D&{
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consolidated profit and loss account 合併損益表 xxX/y2\
consolidation 合併 x'`"iZO.t
construction cost 營建成本 us{nyil1
construction revenue 營建收入 Dx+K+(
contract 合同 o" _=K%9
control account 統制賬戶 hw,^G5m
copyright 版權 h8}8Lp(/'
corporation 公司 |HbEk[?^s
cost 成本 `.BR=['O
cost accounting 成本會計 \KM|f9-b
cost of labour 勞工成本 (aKZ5>>cN
cost of production 生產成本 ZlR!s!vv
cost of manufacture 製造成本 V/y=6wUiSl
cost of sales 銷貨成本 QlzQ]:dWC
cost price 成本價格 /8e W@IO.F
credit 貸方 MV936
credit note 收款通知單 R{3CW^1
creditor 債權人 } p'8w\C$
crossed check 橫線支票 &4kM8
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current account 往來活期賬戶 aWvd`q
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current asset 流動資產 F$Pp]"82'm
current liability 流動負債 ?SX_gY
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current profit and loss 本期損益 %g^"]
debit 借方 h5onRa*7
debt 債務 tV`&-H
debtor 債務人 @-6?i)
deed 契據 :R+],m il
deferred assets 遞延資產 <5ZJ]W
deferred liabilities 遞延負債 a!t
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delivery 交貨 Dd/}Ya(Gi
delivery expense 送貨費
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delivery order 出貨單 0j@Ix EPs
demand draft 即期匯票 f5?hnt`m
demand note 即期票據 <o@ )SD~K
demurrage charge 延期費 R<g =\XO'y
deposit 存款 yiT{+;g^
deposit slip 存款單 [ X|OrRA
depreciation 折舊 t<l
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direct cost 直接成本 raQYn?[
direct labour 直接人工 ^Kw(&v
director 董事 AQ}l%
discount 折扣 faVS2TN4
discount on purchase 進貨折扣 V_]-`?S
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