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。 ^E&PZA\,;
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acceptance 承兌 .Po"qoGy
account 賬戶 0^;2
accountant 會計員 :=QX ^*
accounting 會計 %E?Srs}j
accounting system 會計制度 J0G@]H
accounts payable 應付賬款 RNIXQns-=S
accounts receivable 應收賬款 OG\i?N
accumulated profits 累積利益 8&<:(mAP
adjusting entry ?#123;整記錄 De $AJl
adjustment ?#123;整 >A#5` $i
administration expense 管理費用 =w2 4(S
advances 預付 "gJ?LojB <
advertising expense 廣告費 b
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agency 代理 J8|MK.oD
agent 代理人 ?W/.'_
agreement 契約 {I#_0Q,i
allotments 分配數 t;O)
allowance 津貼 OV>&`puL
amalgamation 合併 +ikSa8)*i
amortization 攤銷 =C\Tl-$\f
amortized cost 應攤成本 .?>Cav9:
annuities 年金 =bKDD<(
applied cost 已分配成本 =C
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applied expense 已分配費用 .ZXoRT
applied manufacturing expense 己分配製造費用 .35(MFvq!
apportioned charge 攤派費用 ]8$8QQc<<5
appreciation 漲價
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article of association 公司章程 =?sG~
assessment 課稅 1ni+)p>]
assets 資產 )ycI.[C
attorney fee 律師費 N['DqS =
audit 審計 MBLZ:A |
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auditor 審計員 uU
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average 平均數 8NN+Z<
average cost 平均成本 Xfiwblg
bad debt 壞賬
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balance 餘額 2a d|v]
balance sheet 資產負債表 (qn=BPI
bank account 銀行賬戶 Y&2FH/(M
bank balance 銀行結存 Q3@ zUjq_Q
bank charge 銀行手續費 ~id6^#&>
bank deposit 銀行存款 q'D Ts9Bj
bank discount 銀行貼現 XM'tIE+|
bank draft 銀行匯票 D
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bank loan 銀行借款 mxNd
bank overdraft 銀行透支 Q_mphW:[
bankers acceptance 銀行承兌 9>RkFV
bankruptcy 破產 +Z`=iia>
bearer 持票人 R'B
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beneficiary 受益人 qHt/,w='Q
bequest 遺產
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bill 票據 3(YvqPp&
bill of exchange 匯票 "t|)Kl
bill of lading 提單 ^WA7X9ed
bills discounted 貼現票據 1?@
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bills payable 應付票據 v^"\e&XL
bills receivable 應收票據 Tigw+2
board of directors 董事會 ?m7:@GOE1
bonds 債券 )~2\4t4|g
bonus 紅利 >oh Cz@~
book value 賬面價值 eORXyh\K
bookkeeper 簿記員 f*k7 @[rSv
bookkeeping 簿記 Nt>^2Mv
branch office general ledger 支店往來賬戶 !do`OEQKR
broker 經紀人
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brought down 接前 $6"sR I6u
brought forward 接上頁 8/e-?2l
budget 預算 4uF.kz-cg
by-product 副產品 NuZ2,<~9
by-product sales 副產品銷售 Z\
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capital 股本 -^&=I3bp
capital income 資本收益 fA=Z):w
capital outlay 資本支出 +!lDAkW0
capital stock 股本 k
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capital stock certificate 股票 .Fb#j+Lq
carried down 移後 7_~ A*LM
carried forward 移下頁 ^*.
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cash 現金 !GOaBs
cash account 現金賬戶 ljFq ;!I5
cash in bank 存銀行現金 y3~=8!Tj?Q
cash on delivery 交貨收款 5c- P lm%
cash on hand 庫存現金 b.*LmSX#
cash payment 現金支付
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cash purchase 現購 RZ6y5
cash sale 現沽 c5]Xqq,
cashier 出?#123;員 *_D/_Rp7
cashiers check 本票 pBtO1x6x/
certificate of deposit 存款單折 i/:L^SQAq
certificate of indebtedness 借據 4`O[U#?
certified check 保付支票 #X Q/y} (
certified public accountant 會計師 AVT% AS
charges 費用 (MGgr
charge for remittances 匯水手續費 ly[yn{
charter 營業執照 SxF'2ii
chartered accountant 會計師 !y_FbJ8KC
chattles 動產
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check 支票 0ix(1`Z
che stub 支票存根 z'l$;9(y
closed account 己結清賬戶 {-A|f
closing 結算 CR4O#f8\
closing entries 結賬紀錄 FJ_JaIby
closing stock 期末存貨 P2n8H Fi
closing the book 結賬 [?K>s>it
columnar journal 多欄日記賬 ^0]0ss;##R
combination 聯合 j!+jLm!l
commission 佣金 6Bq_<3P_
commodity 商品 TV{GHB!p"
common stock 普通股 rLTBBvV
company 公司 ?G `m;S
compensation 賠償 Q/o,2R
compound interest 複利 Pe`mZCd^
consignee 承銷人 aM5]cc%
consignment 寄銷 n)yDep]$G
consignor 寄銷人 $J1`.Q>)4
consolidated balance sheet 合併資產負債表 HK)m^!=
consolidated profit and loss account 合併損益表 ~'M<S=W
consolidation 合併 ^ZMbJe%L
construction cost 營建成本 KV0*dB;
construction revenue 營建收入 b1Vr>:sK47
contract 合同 ?]><#[?'L
control account 統制賬戶 UJO3Yn
copyright 版權 vyZ&%?{*R
corporation 公司 &S4*x|-C&
cost 成本 r+#{\~r7T
cost accounting 成本會計 IiE6i43
cost of labour 勞工成本 /3s&??{tv
cost of production 生產成本 V]|X
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cost of manufacture 製造成本 c64^u9
cost of sales 銷貨成本 B:h<iU:'D
cost price 成本價格 X]y:uD{
credit 貸方 sVx
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credit note 收款通知單 L:HvrB~
creditor 債權人 <::lfPP
crossed check 橫線支票 kQkc+sGJf
current account 往來活期賬戶 8-#kY}d.
current asset 流動資產 1(p:dqGS
current liability 流動負債 .wNXvnWr
current profit and loss 本期損益 q|*^{(tWs
debit 借方 :#:|:q.]
debt 債務 A8f.h5~9
debtor 債務人
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deed 契據 ^PEw#.WG
deferred assets 遞延資產 @43psq1
deferred liabilities 遞延負債 aL1%BGlmZ<
delivery 交貨 V'9.l6l
delivery expense 送貨費 prZ
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delivery order 出貨單 qyM/p.mP
demand draft 即期匯票 \3hA_{ w
demand note 即期票據 ]g-%7g|
demurrage charge 延期費 Zv!`R($
deposit 存款 qfsPX6]
deposit slip 存款單 u1meysa{0
depreciation 折舊 \%<M[r=
direct cost 直接成本 >'4A[$$4mM
direct labour 直接人工 '=0}2sF>
director 董事 +W4}&S
discount 折扣 hDxq9EF
discount on purchase 進貨折扣 (;#c[eKy
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