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。 [
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acceptance 承兌 8<t6_* f
account 賬戶 gN1b?_g
accountant 會計員 L0ig%
accounting 會計 %&5 !vK
accounting system 會計制度 ]N_(M
accounts payable 應付賬款 ~Wjm"|c
accounts receivable 應收賬款 UhYeyT
accumulated profits 累積利益 SkBa- *MC
adjusting entry ?#123;整記錄 8PB(<|}u
adjustment ?#123;整 uFOxb}a9v
administration expense 管理費用 vpcx 1t<
advances 預付 j9u/R01d
advertising expense 廣告費 >[B}eS>
agency 代理
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agent 代理人 IlG)=?8XZ
agreement 契約 -;&aU;k
allotments 分配數 n3t1'_/TU}
allowance 津貼 _fha9`
amalgamation 合併 (g
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amortization 攤銷 r/'9@oM
amortized cost 應攤成本 )$Xd#bzD|
annuities 年金 2ikY.Xi6
applied cost 已分配成本 S.
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applied expense 已分配費用 BM!\U 6
applied manufacturing expense 己分配製造費用 zOD5a=[1
apportioned charge 攤派費用 |E-/b6G
appreciation 漲價 MO&QR-OY
article of association 公司章程 \.y|=Ql_u
assessment 課稅 2%U)y;$m2
assets 資產 m d:$OC3
attorney fee 律師費 a
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audit 審計 j9Ptd$Uj
auditor 審計員 #7I,.DUy[
average 平均數 Yh)
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average cost 平均成本 SO%x=W
bad debt 壞賬 y
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balance 餘額 3IQ)%EN
balance sheet 資產負債表 OY7\*wc:
bank account 銀行賬戶 {I+
bank balance 銀行結存 yG|^-O}L
bank charge 銀行手續費 S%gb1's
bank deposit 銀行存款 QLrFAV
bank discount 銀行貼現 |@?B%sY
bank draft 銀行匯票 H((!
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bank loan 銀行借款 [` ~YPUR*
bank overdraft 銀行透支 R+k-mbvnt
bankers acceptance 銀行承兌 Ab`mID:
bankruptcy 破產 .}>d[},F
bearer 持票人 )j(13faW|
beneficiary 受益人 7|LJwXQ-
bequest 遺產 E;$)Oz
bill 票據 }[XzM/t
bill of exchange 匯票 "@U9'rKx
bill of lading 提單 ~6m-2-14q
bills discounted 貼現票據 sKYb&2wJ
bills payable 應付票據 y>wrm:b-O
bills receivable 應收票據 z2Sp
board of directors 董事會 s$`g%H>
bonds 債券 Ci6yH( RE
bonus 紅利 \~!9T5/*
book value 賬面價值 RB<LZHZI
bookkeeper 簿記員 nD6mLNi%a
bookkeeping 簿記 0Ci\(
branch office general ledger 支店往來賬戶 l<5O\?Vo]
broker 經紀人 H?98
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brought down 接前 n B4)%
brought forward 接上頁 N<o3pX2i]
budget 預算
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by-product 副產品 #k2&2W=x
by-product sales 副產品銷售 S6-)N(3|
capital 股本 V&`\ s5Q
capital income 資本收益 p6m](Jg
capital outlay 資本支出 $O" S*)
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capital stock 股本 hNBv|&D#
capital stock certificate 股票 TxAT ))
carried down 移後 >!O3 jb k
carried forward 移下頁 ~01
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cash 現金 {N1Ss|6
cash account 現金賬戶 eUlF4l<]
cash in bank 存銀行現金 (\m4o
cash on delivery 交貨收款 [.4R ,[U
cash on hand 庫存現金 Qj: D=j8
cash payment 現金支付 , f9V`Pz)
cash purchase 現購 d%_v
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cash sale 現沽 x&9}] E^<
cashier 出?#123;員 2%4dA$H#4w
cashiers check 本票 fP>_P#gZ
certificate of deposit 存款單折 N:'v^0
certificate of indebtedness 借據 K=Z~$)Og)
certified check 保付支票 `s#0/t
certified public accountant 會計師 (dD+?ZOO
charges 費用 YW55iyM
charge for remittances 匯水手續費 NIufL
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charter 營業執照 s\ft:a@
chartered accountant 會計師 -=BQVJ_dK{
chattles 動產 h(]aP<49L
check 支票 Kp?
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che stub 支票存根 Cj
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closed account 己結清賬戶 @igGfYy
closing 結算 (t'hWS
closing entries 結賬紀錄
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closing stock 期末存貨 )6U&^9=
closing the book 結賬 B:S/
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columnar journal 多欄日記賬 K6<@DP+/
combination 聯合 E!<w t
commission 佣金 am.}2QZU
commodity 商品 x95[*[
common stock 普通股 n'R9SnW
company 公司 mh`~1aEr
compensation 賠償 MmH[ 7R
compound interest 複利 v0euvs
consignee 承銷人 P0O5CaR
consignment 寄銷 WE\@ArY>
consignor 寄銷人 55xaZ#|
consolidated balance sheet 合併資產負債表 DM"nxTVre
consolidated profit and loss account 合併損益表 3vRRL
consolidation 合併 I^|6gaP|6
construction cost 營建成本 X v;} !z
construction revenue 營建收入 !K a!f1
contract 合同 #\9sCnb
control account 統制賬戶
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copyright 版權 d
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corporation 公司 ph\KTLU
cost 成本 .OFwGOL%
cost accounting 成本會計 6
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cost of labour 勞工成本 &?L
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cost of production 生產成本 d]Y-^&]{]
cost of manufacture 製造成本 4oW6&1
cost of sales 銷貨成本 9x;CJhX
cost price 成本價格 IG@.W sM_
credit 貸方 P5 G
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credit note 收款通知單 UHr0J jQK
creditor 債權人 Hq9yu*!u
crossed check 橫線支票 _ dFZR
current account 往來活期賬戶 r;:5P%:
current asset 流動資產 [/_M!&
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current liability 流動負債 <P&~k\BuF{
current profit and loss 本期損益 9W{`$30
debit 借方 I
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debt 債務 #wz1uw[pI!
debtor 債務人 I|jGu9G
deed 契據 S[p.`<{J
deferred assets 遞延資產 Fy1@B(V%
deferred liabilities 遞延負債 dH4wyd`
delivery 交貨 S[!sJ-rG
delivery expense 送貨費 E?%SOU<
delivery order 出貨單 =TImx.D:
demand draft 即期匯票 Y r3h=XY
demand note 即期票據 |+Gv)Rvp
demurrage charge 延期費 xj6ht/qq
deposit 存款 5 :O7c Br
deposit slip 存款單 MbY?4i00%h
depreciation 折舊 E`vCYhf{
direct cost 直接成本 xWkCP2$?P
direct labour 直接人工 :
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director 董事 TI
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discount 折扣 'N1_:$z@(
discount on purchase 進貨折扣 uJ:'<dJ
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