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。 K81FKV.
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acceptance 承兌 ,>6mc=p
account 賬戶 V xN!Ki=
accountant 會計員 zRh)q,Dt
accounting 會計 ca
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accounting system 會計制度 319 4]
accounts payable 應付賬款 L{sFR^-G
accounts receivable 應收賬款 kb-XEJ}L
accumulated profits 累積利益 H(
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adjusting entry ?#123;整記錄 k8Dk;N
adjustment ?#123;整 Z){fie4WM
administration expense 管理費用 x>i =
advances 預付 "dG*HKrr
advertising expense 廣告費 M!G/5:VZ
agency 代理 p+I`xyk
agent 代理人 ,*$Y[UT
agreement 契約 Y}vV.q
allotments 分配數 tm;\m!^X{
allowance 津貼 UXa%$gwFw
amalgamation 合併
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amortization 攤銷 Jcvp<
amortized cost 應攤成本 jxK
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annuities 年金 J^kSp
applied cost 已分配成本 USE!
applied expense 已分配費用 {s@&3i?ZiC
applied manufacturing expense 己分配製造費用 Vl7V?`_4
apportioned charge 攤派費用 98}l`J=i
appreciation 漲價 MNfc1I_#
article of association 公司章程 X56.Y.
assessment 課稅 \KEmfCx'n
assets 資產 ?:PF;\U
attorney fee 律師費 V2Z^W^
audit 審計 CS^|="Zs
auditor 審計員 N,)rrBD
average 平均數 y_IF{%i
average cost 平均成本 GyE5jh2
bad debt 壞賬 UuJ gB)
balance 餘額 R<T5lkJ\/
balance sheet 資產負債表 B)DtJf
bank account 銀行賬戶 7n#Mh-vq
bank balance 銀行結存 ,=6;dT
bank charge 銀行手續費 -OQ6;A"#
bank deposit 銀行存款 `?N|{kb
bank discount 銀行貼現 mqQ
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bank draft 銀行匯票 o`jV d,aj
bank loan 銀行借款 K`R
bank overdraft 銀行透支 %yy|B
bankers acceptance 銀行承兌 yV@~B;eW0
bankruptcy 破產 `?"[u"*
bearer 持票人 P= 26! b
beneficiary 受益人 a
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bequest 遺產 Cp-p7g0wlg
bill 票據 |>p?Cm
bill of exchange 匯票 9H%L;C5<
bill of lading 提單 x8rp Z
bills discounted 貼現票據 l;J B;0<s"
bills payable 應付票據 2K(zYv54
bills receivable 應收票據 /;1h-Rc>
board of directors 董事會 sr$JFMTO11
bonds 債券 gDsb~>rb|
bonus 紅利 tw]Q5:6
book value 賬面價值 7OZjLD{ID
bookkeeper 簿記員 JLxAk14lc
bookkeeping 簿記 ~p/1
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branch office general ledger 支店往來賬戶 n ^C"v6X
broker 經紀人 f,Dj@?3+
brought down 接前 `oH6'+fT`;
brought forward 接上頁 )mXu{uowr
budget 預算 "M:0lUy
by-product 副產品 (^H
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by-product sales 副產品銷售 *p%=u>?&
capital 股本 6SD9lgF*-
capital income 資本收益 y[:xGf]8@
capital outlay 資本支出
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capital stock 股本 n#5%{e>
capital stock certificate 股票 !.5,RIf
carried down 移後 q6>%1~?
carried forward 移下頁 w>gB&59r
cash 現金 ||kUi=5
cash account 現金賬戶 64-;| k4F
cash in bank 存銀行現金
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cash on delivery 交貨收款 sq'bo8r
cash on hand 庫存現金 ??`zW
cash payment 現金支付 ?,x3*'-(
cash purchase 現購 0=KyupwXC
cash sale 現沽 kC-OZ VoO
cashier 出?#123;員 v|u[BmA)*k
cashiers check 本票 3,-xk!W$L
certificate of deposit 存款單折 !@kwHJkv
certificate of indebtedness 借據 rjW\tuZI
certified check 保付支票 LYyOcb[x
certified public accountant 會計師 qUtlh,4)
charges 費用 ).1F0T
charge for remittances 匯水手續費 ":N
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charter 營業執照 z7g=L@
chartered accountant 會計師 3]g|Cwu
chattles 動產 %Y// }
check 支票 7gcJ.,Z.
che stub 支票存根 =6:>C9
closed account 己結清賬戶 etWCMR
closing 結算 i"o
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closing entries 結賬紀錄 V0!$k.Wk
closing stock 期末存貨 avo[~ `.
closing the book 結賬 #)N}F/Od^
columnar journal 多欄日記賬
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combination 聯合 JQ)w/@Vu=
commission 佣金 `z{sDe;
commodity 商品 bs=x>F
common stock 普通股 8C>\!lW"
company 公司 {:0TiOP5x
compensation 賠償
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compound interest 複利 E1-BB
consignee 承銷人 0B?t:XU ,
consignment 寄銷 i j+)U`
consignor 寄銷人 ;XXB^,
consolidated balance sheet 合併資產負債表 (W4H?u@X0
consolidated profit and loss account 合併損益表 lo:{T_ay
consolidation 合併 Doj>Irj?7
construction cost 營建成本 n6]8W^g
construction revenue 營建收入 !O}^ Y
contract 合同 w[X/|O
control account 統制賬戶 $(8CU$gi=
copyright 版權 ic(`E v
corporation 公司 hFp\,QSx
cost 成本 r0fxEYze&
cost accounting 成本會計 E\Et,l#|LY
cost of labour 勞工成本 NP^j5|A*"
cost of production 生產成本 {N2MskK
cost of manufacture 製造成本 :@8N${7`$A
cost of sales 銷貨成本 +<o}@hefY2
cost price 成本價格 $)6%LG_@
credit 貸方 +1o4l i
credit note 收款通知單 U+FI^Xrt#
creditor 債權人 BL^\"Xh$|
crossed check 橫線支票 +<1MY'>
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current account 往來活期賬戶 z[~ph/^
current asset 流動資產 oDBv5
current liability 流動負債 7U,[Ruu
current profit and loss 本期損益 z+(V2?xcvt
debit 借方 P/XCaj3a[
debt 債務 ]5Mq^@mD'
debtor 債務人 ?|NMJQsa7
deed 契據 j| Hyv{sM
deferred assets 遞延資產 $WS?/H0C
deferred liabilities 遞延負債 y1c2(K>tu
delivery 交貨 O-jpS?@
delivery expense 送貨費 'BOMFp7c
delivery order 出貨單 1HS43!
demand draft 即期匯票 yJn<S@)VT:
demand note 即期票據 ,z0~VS:g 8
demurrage charge 延期費 (@&+?A"6`
deposit 存款 x^]J^L45
deposit slip 存款單 DP5}q"l
depreciation 折舊 ?)V?6"fFP
direct cost 直接成本 NwbX]pDT
direct labour 直接人工 > t~2
director 董事 `ZhS=ezgr
discount 折扣 .Gq]Mrim9G
discount on purchase 進貨折扣 @D@_PA)e(
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