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。 kfr' P u
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acceptance 承兌
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account 賬戶 W
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accountant 會計員 DDQ}&`s
accounting 會計 Y<-h#_
accounting system 會計制度 1)pwR3(^Fz
accounts payable 應付賬款 g>-pC a
accounts receivable 應收賬款 ]$Pl[Vegy
accumulated profits 累積利益 bc=,$
adjusting entry ?#123;整記錄 EudX^L5U<d
adjustment ?#123;整 U$v|c%6
administration expense 管理費用
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advances 預付
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advertising expense 廣告費 7aRtw:PQn
agency 代理 S"'0lS
agent 代理人 -}Zck1
agreement 契約 0b6jGa
allotments 分配數 _; !7:'J
allowance 津貼 {,NGxqhE
amalgamation 合併 pqe7a3jr
amortization 攤銷 pMB!I9q
amortized cost 應攤成本 VK*Dm:G0
annuities 年金 ]<L(r,@,
applied cost 已分配成本 p[R4!if2
applied expense 已分配費用 IR;l{q&`
applied manufacturing expense 己分配製造費用 ?lq
apportioned charge 攤派費用 B|pO2de
appreciation 漲價 60,z! Vv
article of association 公司章程 DmU,}]#:
assessment 課稅 *N>n5B2
assets 資產 x1]J
attorney fee 律師費 ;\j7jz^uC
audit 審計 -]el_:H
auditor 審計員 EyR~VKbJ'
average 平均數 Em)U`"j/9
average cost 平均成本 g>G+?PY
bad debt 壞賬 [NE|ZL~
balance 餘額 ]QKo>7%[
balance sheet 資產負債表 \]C_ul'
bank account 銀行賬戶 Y`F) UwKK
bank balance 銀行結存 2[|52+zhc
bank charge 銀行手續費 `#HtVI
bank deposit 銀行存款 f~Y;ZvB
bank discount 銀行貼現 G0#<SJ,)
bank draft 銀行匯票 C7*n<+e
bank loan 銀行借款 PAng(tubl
bank overdraft 銀行透支 /pY-how%!
bankers acceptance 銀行承兌 a3<:F2=~\
bankruptcy 破產 RC/ 3\'
bearer 持票人 #M16qOEw
beneficiary 受益人 `,-mXxTNT
bequest 遺產 ];LFv5"
bill 票據 |g)C `k
bill of exchange 匯票 <;S$4tux
bill of lading 提單 #dj?^n g
bills discounted 貼現票據 az6&
bills payable 應付票據 7bzm5w@v
bills receivable 應收票據 NC%hsg^0/
board of directors 董事會 yl~_~<s6
bonds 債券 ZrTB%
bonus 紅利 ^iMr't\b
book value 賬面價值 )"pvF8JR%3
bookkeeper 簿記員 ^;RK-)
bookkeeping 簿記 3NtUB;!
branch office general ledger 支店往來賬戶 *z?Uh$I4
broker 經紀人 +QU>D:l
brought down 接前 uqC#h,~
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brought forward 接上頁 Zk%@GOu\
budget 預算 ;"Kgg:K>W
by-product 副產品 }+9?)f{?@
by-product sales 副產品銷售 SlG v
capital 股本 Kd`(^
capital income 資本收益 'd+fGx7i
capital outlay 資本支出 LigB!M
capital stock 股本 $]We |
capital stock certificate 股票 l~rj7f;
carried down 移後 25)9R^
carried forward 移下頁 8|i'~B
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cash 現金 +-^>B
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cash account 現金賬戶 1IA1;
cash in bank 存銀行現金 ^m w]u"5\
cash on delivery 交貨收款 dT|f<E/P
cash on hand 庫存現金 4GRD- f[
cash payment 現金支付 6P1s*u
cash purchase 現購 3F2IL)Hn
cash sale 現沽 |#@7$#j
cashier 出?#123;員 "l56?@- x
cashiers check 本票 ^)Hf%
certificate of deposit 存款單折 Y[6T7eZ0g
certificate of indebtedness 借據 t]LiFpy2IC
certified check 保付支票 ^HSxE
certified public accountant 會計師 [CI&4) #
charges 費用 J:m/s9r
charge for remittances 匯水手續費 ~?F,kmO}?
charter 營業執照 ETdXk&AN
chartered accountant 會計師 \X8b!41
chattles 動產 x%}D+2ro-t
check 支票 *p}mn#ru-
che stub 支票存根 fHup&|.
closed account 己結清賬戶 }
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closing 結算 R |c=I}@F
closing entries 結賬紀錄 :(n<c
closing stock 期末存貨 %bDxvaftT
closing the book 結賬 fCr2'+O"b
columnar journal 多欄日記賬 fg^25g'_
combination 聯合 Tc6cBe,
commission 佣金 @V%\Gspv
commodity 商品
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common stock 普通股 {]HiT pn
company 公司 jSY[Y:6md
compensation 賠償 1>J.kQR^
compound interest 複利 p R'J4~
consignee 承銷人 ,n/]ALz>~
consignment 寄銷 f^$,;
consignor 寄銷人 Qg*\aa94
consolidated balance sheet 合併資產負債表 SyvoN,;Q
consolidated profit and loss account 合併損益表 Bu{Kjv
consolidation 合併 {@InOo!4w]
construction cost 營建成本 "I.6/9
construction revenue 營建收入 c{MoeIG)v@
contract 合同 E\[B E<y
control account 統制賬戶 cc[(w
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copyright 版權 ~:a1ELqVw
corporation 公司 f7=MgFi
cost 成本 4\;zz85E
cost accounting 成本會計 {D4FYr
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cost of labour 勞工成本 0JlNUO5Nt
cost of production 生產成本 54_}9_g
cost of manufacture 製造成本 *
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cost of sales 銷貨成本 '}Fe&%
cost price 成本價格 NHd@s#@
credit 貸方 *g(d}C!
credit note 收款通知單 a"vzC$Hxd
creditor 債權人 >yO/p(/;jR
crossed check 橫線支票 #J[g
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current account 往來活期賬戶 jx}&%p X
current asset 流動資產 ZJ/528Ju
current liability 流動負債 uavATnGO{B
current profit and loss 本期損益 +A3/^C0
debit 借方 5|H;%T3_
debt 債務 \dk1a
debtor 債務人 "
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deed 契據 51k}LH
deferred assets 遞延資產 >XgoN\w
deferred liabilities 遞延負債 u[GZ~L
delivery 交貨 ^j<v~GTx+
delivery expense 送貨費 *rq*li;
delivery order 出貨單 =6sP`:
demand draft 即期匯票 6Og@tho
demand note 即期票據 HMq}){=S
demurrage charge 延期費 h"`\
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deposit 存款 uMcI'=
deposit slip 存款單 N^;lp<{6?
depreciation 折舊 !1$x4 qxS
direct cost 直接成本 1w>[
direct labour 直接人工 w S
director 董事 i 8sv,P
discount 折扣 ' @!
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discount on purchase 進貨折扣 #
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