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。 YHzP/&0
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acceptance 承兌 Pl\NzB,`
account 賬戶 EslHml#
accountant 會計員 ;
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accounting 會計 3/V0w|ZgD
accounting system 會計制度 ]w_JbFmT
accounts payable 應付賬款 L<k(stx~
accounts receivable 應收賬款 `Z^\<{z
accumulated profits 累積利益 @%BsQm
adjusting entry ?#123;整記錄 |eI!wgQx
adjustment ?#123;整 . ZP$,
administration expense 管理費用 {t!Pv2y<
advances 預付 ~,7Tj
advertising expense 廣告費 x%W%
agency 代理 mJZB@m u?
agent 代理人 mO2
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agreement 契約 Ug )eyu
allotments 分配數 MdhD "Q
allowance 津貼 4JRQ=T|P7I
amalgamation 合併 ?=G{2E.
amortization 攤銷 [<WoXS1LX
amortized cost 應攤成本 '| p"HbJ
annuities 年金 >i"WKd=
applied cost 已分配成本 f4Ob4ah!(
applied expense 已分配費用 o.(Gja4
applied manufacturing expense 己分配製造費用 F^.~37=@
apportioned charge 攤派費用 {r%T_BfY
appreciation 漲價 fJ=v?
article of association 公司章程
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assessment 課稅 Tvt(nWn(H1
assets 資產 hP}-yW6]
attorney fee 律師費 mVEIHzk2b
audit 審計 m48Ab`
auditor 審計員 p'A43
average 平均數 "U/yq
average cost 平均成本 jq%}=-%KE
bad debt 壞賬 $]rC-K:Z
balance 餘額 L;WFHIE
balance sheet 資產負債表 yK
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bank account 銀行賬戶 ~n$\[rQ
bank balance 銀行結存 A7 6HM@Q
bank charge 銀行手續費 q4v:s
bank deposit 銀行存款 -A@/cS%p
bank discount 銀行貼現 Y]7 6y>|e
bank draft 銀行匯票 Xzl$Qc
bank loan 銀行借款 ^*w}+tB
bank overdraft 銀行透支 eD8e0
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bankers acceptance 銀行承兌 NFF!g]QN
bankruptcy 破產
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bearer 持票人 Y<V$3h
beneficiary 受益人 )2Bb,p<Wr
bequest 遺產
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bill 票據 :| !5d{8S8
bill of exchange 匯票 `"o{MaFA
bill of lading 提單 /P Tq.
bills discounted 貼現票據 WrS>^\:
bills payable 應付票據 6AoKuT;
bills receivable 應收票據 X` J86G )
board of directors 董事會 Wt=\hixj-
bonds 債券 HYL['B?Wid
bonus 紅利 "dT"6,
book value 賬面價值 v!$:t<-5N
bookkeeper 簿記員 `:C2Cj
bookkeeping 簿記 J~n|5*cz
branch office general ledger 支店往來賬戶
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broker 經紀人 \C>+ubF
brought down 接前 A!Tm[oqu
brought forward 接上頁 )7X$um
budget 預算 c3 )jsf
by-product 副產品 @AM11v\:
by-product sales 副產品銷售 s4QCun~m
capital 股本 MiR$N
capital income 資本收益 ANgt\8
capital outlay 資本支出 1xu~@v60
capital stock 股本
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capital stock certificate 股票 )+DDIq
carried down 移後 u:Ye`]~o
carried forward 移下頁 '1(6@5tyWk
cash 現金 )iZU\2L
cash account 現金賬戶 "vg.{
cash in bank 存銀行現金 #kh:GAp]
cash on delivery 交貨收款 rxqSi0p
cash on hand 庫存現金 t\}_WygN
cash payment 現金支付 3=^)=yOd
cash purchase 現購 ~$C}?y^ a
cash sale 現沽 dPbn[*
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cashier 出?#123;員 O=*,
cashiers check 本票 ,L lYRj 5
certificate of deposit 存款單折 z>\l%_w
certificate of indebtedness 借據 ~)n[Vf
certified check 保付支票
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certified public accountant 會計師 a
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charges 費用 9X,iQ
charge for remittances 匯水手續費 1uppE|
charter 營業執照 |a
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chartered accountant 會計師 hlZ{bO'f
chattles 動產 _C(fz CK
check 支票 CBF<53TshR
che stub 支票存根 \I-e{'h
closed account 己結清賬戶 ecQ{ePoU
closing 結算 4w#2m>.
closing entries 結賬紀錄 >MSK.SNh
closing stock 期末存貨 <QO1Yg7}
closing the book 結賬 \
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columnar journal 多欄日記賬 tW94\3)1
combination 聯合 V.*y_=i8t
commission 佣金 Vo+.s#wN`h
commodity 商品 4<Nd5T
common stock 普通股 #"lb9._M
company 公司 &3;"$P
compensation 賠償 1KbZ6Msy
compound interest 複利 93:oXyFjD
consignee 承銷人 |TP,
consignment 寄銷 0[M2LF!m
consignor 寄銷人 w-2#CX8jY
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 ~,E }^
consolidation 合併 F'sX ^/;
construction cost 營建成本 I>JE\## ^n
construction revenue 營建收入 rfYa<M Qc
contract 合同 %p$XK(6
control account 統制賬戶 ?o$t{AQ
copyright 版權 X 6tJ
corporation 公司 dQZdL4
cost 成本 <7SE|
cost accounting 成本會計 9(OeH7
cost of labour 勞工成本 ok0ZI>=,
cost of production 生產成本 L\UGC%]9
cost of manufacture 製造成本 Dr
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cost of sales 銷貨成本 KvEv0L<ky
cost price 成本價格 c"-X:m"
credit 貸方 |JF,n~n
credit note 收款通知單 6W{N
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creditor 債權人 /9&!u )+
crossed check 橫線支票 D)?%kNeA
current account 往來活期賬戶 8Iu6r}k?~`
current asset 流動資產 @TD=or .&
current liability 流動負債 oA@M =
current profit and loss 本期損益 ?upd
debit 借方 ?jUgDwc(w
debt 債務 9jY+0h*uP
debtor 債務人 J]XLWAM
deed 契據 &M<"Fmn
deferred assets 遞延資產 YY :{/0?
deferred liabilities 遞延負債 wpt$bqs|1
delivery 交貨 IN<nZ?D
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delivery expense 送貨費 HR"clD\{Di
delivery order 出貨單 )^AZmUYZ
demand draft 即期匯票 C
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demand note 即期票據 )W>$_QxbN
demurrage charge 延期費 DbLo{mFEIj
deposit 存款 |
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deposit slip 存款單 *?d\Zcj85[
depreciation 折舊 s>I]_W)Pt
direct cost 直接成本 mRRZ/m?A(
direct labour 直接人工 ;tVd+[8
director 董事 %&&)[
discount 折扣 :Ae#+
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discount on purchase 進貨折扣 K>e-IxA);0
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