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。 3eg6 CdT
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acceptance 承兌 Sn
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account 賬戶 2X<%BFsE
accountant 會計員 |kH.o=
accounting 會計 @@j:z;^|
accounting system 會計制度 Xp] jF^5
accounts payable 應付賬款 qA;Gl"HF
accounts receivable 應收賬款 l?QA;9_R'
accumulated profits 累積利益 tLi91)oG
adjusting entry ?#123;整記錄 qu1+.z=|
adjustment ?#123;整 Vm8@LA
administration expense 管理費用 CT5s`v!s
advances 預付 HKr}"`I.
advertising expense 廣告費 DK
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agency 代理 06O_!"GD}
agent 代理人
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agreement 契約 r<'DS9m
allotments 分配數 ; PncJe5x
allowance 津貼 m}u)C&2>
amalgamation 合併 J/fnSy
amortization 攤銷 d<+hQ\BF,
amortized cost 應攤成本 ~4pP(
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annuities 年金 S)g:+P
applied cost 已分配成本 + %v1X&_\
applied expense 已分配費用 ?"*JV1 9
applied manufacturing expense 己分配製造費用 Ui!l3_O
apportioned charge 攤派費用 51JB,}dGH}
appreciation 漲價 n\)1Bz
article of association 公司章程
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assessment 課稅 QyxUK}6mr
assets 資產 e
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attorney fee 律師費 ~+j2a3rv-{
audit 審計 WQ 2{`'z
auditor 審計員 7UY4* j|[C
average 平均數 &e6UEG
average cost 平均成本 UOsK(mB
bad debt 壞賬 #D/*<:q5
balance 餘額 VP>*J`'H
balance sheet 資產負債表 %59uR}\
bank account 銀行賬戶 H0#=oJr$)W
bank balance 銀行結存 $'I&u
bank charge 銀行手續費 ~uH_y-
bank deposit 銀行存款
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bank discount 銀行貼現 =/_u k{
bank draft 銀行匯票 (M"rpG>L
bank loan 銀行借款 5L:-Xr{
bank overdraft 銀行透支 hVmnXT
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bankers acceptance 銀行承兌 lyX3'0c
bankruptcy 破產 [nZIV
bearer 持票人 $%q=tn'EX
beneficiary 受益人 :^Pks R
bequest 遺產 HO['o{>BL
bill 票據 BO#tn{(#
bill of exchange 匯票 R2n
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bill of lading 提單 D/f4kkd
bills discounted 貼現票據 bq9w@O
bills payable 應付票據 s
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bills receivable 應收票據 ?"r=08
board of directors 董事會 C<AW)|r_
bonds 債券 %2T
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bonus 紅利 ZaU8eg7
book value 賬面價值 >>
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bookkeeper 簿記員 V0v,s^\H
bookkeeping 簿記 B Z|A&;
branch office general ledger 支店往來賬戶 YO .+-(
broker 經紀人 Nwz?*~1
brought down 接前 !}z'"l4i
brought forward 接上頁 <|4$TH^t
budget 預算 R8k4?_W?T
by-product 副產品 o^vX\a?`u
by-product sales 副產品銷售 fE+zA)KX
capital 股本 '"fJA/O
capital income 資本收益 ?' .AeoE-
capital outlay 資本支出 R`cP%7K
capital stock 股本 GM0Q@`d
capital stock certificate 股票 !*}UP|8
carried down 移後 OIL8'xY.w
carried forward 移下頁 4_kN';a4Q
cash 現金 dv>n38&mDQ
cash account 現金賬戶 R
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cash in bank 存銀行現金 8 s$6R|ti
cash on delivery 交貨收款 N
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cash on hand 庫存現金 o]4\Geg$
cash payment 現金支付 bsF_.S*k@
cash purchase 現購 "vSKj/]
cash sale 現沽 \"oZ\_
cashier 出?#123;員 Z-Qp9G'
cashiers check 本票 SOhM6/ID2/
certificate of deposit 存款單折 dHUbaf:e)T
certificate of indebtedness 借據 ~2"hh$
certified check 保付支票 C~B ]@xxK)
certified public accountant 會計師 n(J>'Z
charges 費用 teg5g|*
charge for remittances 匯水手續費 \~l_w
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charter 營業執照 &)mZ~cPU3
chartered accountant 會計師 z~pp7
chattles 動產 3&+dyhL'w
check 支票 r k W7;!
che stub 支票存根 }+9?)f{?@
closed account 己結清賬戶 &.,K@OFE}
closing 結算 f\<r1
closing entries 結賬紀錄 a)JXxst
closing stock 期末存貨
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closing the book 結賬 ?`piie9V
columnar journal 多欄日記賬 yov~'S9
combination 聯合 "
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commission 佣金 P9bM+@5e
commodity 商品 sQa;l]O:NC
common stock 普通股 2K91E}
company 公司 Hw]E#S
compensation 賠償 4GRD- f[
compound interest 複利 [yXmnrxA
consignee 承銷人 ma~#E$i&
consignment 寄銷 :+ ,;5
consignor 寄銷人 ?8-!hU@QC
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 A)&FcMO*z
consolidation 合併 B$_4ul\)
construction cost 營建成本 = {O ~
construction revenue 營建收入 [s>3xWZ+a
contract 合同 w(Z ?j%b
control account 統制賬戶 JXK\mah
copyright 版權 m1X7zU Cy
corporation 公司 8%7%[WC#
cost 成本 by@KdQow
cost accounting 成本會計 zFq%[ X
cost of labour 勞工成本 =%X."i1A
cost of production 生產成本 S/'0czDMW
cost of manufacture 製造成本 UphTMyn3
cost of sales 銷貨成本 c* {6T}VZr
cost price 成本價格 xol%\$|
credit 貸方 JN0h3nZ_
credit note 收款通知單 Cs6`lX >
creditor 債權人 d.wGO]"
crossed check 橫線支票
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current account 往來活期賬戶 AHb_B gOU*
current asset 流動資產 <b:%o^
current liability 流動負債 Ga7E}y
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current profit and loss 本期損益 E=s,-
debit 借方 y&NqVR=
debt 債務 kv:9Fm\$
debtor 債務人 7ftn
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deed 契據 Qg*\aa94
deferred assets 遞延資產 -+*h'zZ[<w
deferred liabilities 遞延負債 Rd#R}yA
delivery 交貨 &h334N|4{
delivery expense 送貨費 KZppQ0
delivery order 出貨單 h6h6B.\Ld
demand draft 即期匯票 <7^
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demand note 即期票據 v~nKO?{
demurrage charge 延期費 ku]5sd >b
deposit 存款 o1.~g'!^
deposit slip 存款單 .@VZ3"
depreciation 折舊 YXA@
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direct cost 直接成本 9{u8fDm!
direct labour 直接人工 tIuM9D{P
director 董事 Unk/uk
discount 折扣 F9r.DG$}
discount on purchase 進貨折扣 1sqE/-v1_^
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