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。 qnf\K}
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acceptance 承兌 ~D!Y]
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account 賬戶 HG[gJ7
accountant 會計員 #oEq)Vq>g|
accounting 會計 aN~x3G
accounting system 會計制度 a}7P:e*u
accounts payable 應付賬款 r }Nq"s<
accounts receivable 應收賬款 EtA ,ow
accumulated profits 累積利益 8YkCTJfBGu
adjusting entry ?#123;整記錄 W
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adjustment ?#123;整 No(S#,vJ;
administration expense 管理費用
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advertising expense 廣告費 $lf\1)B~*
agency 代理 Q?-u J1J
agent 代理人 8:}$L)
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agreement 契約 .;NoKO7)
allotments 分配數 dhI+_z
allowance 津貼 @RLlkWGc
amalgamation 合併 R5'_il
amortization 攤銷 o)Nm5g
amortized cost 應攤成本 bv'Z~@<c
annuities 年金 B-aJn8>/
applied cost 已分配成本 2Jn?'76`
applied expense 已分配費用 ,\E5et4
applied manufacturing expense 己分配製造費用 ceNJXK
apportioned charge 攤派費用 dV+GWJNNE
appreciation 漲價 W[.UM
article of association 公司章程 _tVrLb7`s
assessment 課稅 jX
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assets 資產 *wK7qS~VB2
attorney fee 律師費 B~/ejC!
audit 審計 mS >I#?
auditor 審計員 KPs
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average 平均數 @!s(Zkpev
average cost 平均成本 r2>y
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bad debt 壞賬 ]e]hA@4
balance 餘額 }}~ t!/x
balance sheet 資產負債表
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bank account 銀行賬戶 v9vY#W
bank balance 銀行結存 yy$
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bank charge 銀行手續費 ?&r>`H E
bank deposit 銀行存款 %~YQlN
bank discount 銀行貼現 %'<m[wf^ o
bank draft 銀行匯票 407
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bank loan 銀行借款 8rgNG7d
bank overdraft 銀行透支 ^tKJ}}
bankers acceptance 銀行承兌 Y%]&h#F
bankruptcy 破產 p4I6oS`/.
bearer 持票人 5}_DyoV
beneficiary 受益人 2[$` ]{U
bequest 遺產 YM]Z
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bill 票據 7(bE;(4
bill of exchange 匯票 Ue]GHJ2
bill of lading 提單 j8#B
bills discounted 貼現票據 .%N*g[J
bills payable 應付票據 y5bELWA
bills receivable 應收票據 E|
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board of directors 董事會 OgBZoTT
bonds 債券 b-,]21
bonus 紅利 ^)|1T#Tz
book value 賬面價值 7q,M2v;
bookkeeper 簿記員 'Z(4Wuwb
bookkeeping 簿記 5T;,wQ<
branch office general ledger 支店往來賬戶 )9JuQ_R
broker 經紀人 xT1{O `
brought down 接前 D^W?~7e^r
brought forward 接上頁 rJl'+Ae9N|
budget 預算
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by-product 副產品 dsJHhsu6
by-product sales 副產品銷售 {BKr/) H
capital 股本 1]j_4M14aA
capital income 資本收益 3Q"4-pd
capital outlay 資本支出 7A[`%.!F6
capital stock 股本 d6hso
capital stock certificate 股票 /R44x\nhr
carried down 移後 $I-i=:}g
carried forward 移下頁 e'Th[ wJ
cash 現金 S\O6B1<:
cash account 現金賬戶 ^ 04|tda
cash in bank 存銀行現金 ^zr]#`@G
cash on delivery 交貨收款 y~\K~qjd
cash on hand 庫存現金 (l3P<[[?
cash payment 現金支付 7T3ub3\
cash purchase 現購 I*^3 Z
cash sale 現沽 *T'>-nm]
cashier 出?#123;員 /N&)r wc
cashiers check 本票 "?Cx4<nsM
certificate of deposit 存款單折 W!BIz&SY:-
certificate of indebtedness 借據 h .Iscr^~
certified check 保付支票 ?"[h P=3J
certified public accountant 會計師 q"[8u ]j
charges 費用
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charge for remittances 匯水手續費 s$ 2@ |;
charter 營業執照 X4R+Frt8
chartered accountant 會計師 =pP0dvn
chattles 動產 6M`N| %
check 支票 " '/$ZpY
che stub 支票存根 yS[Z%]bvU
closed account 己結清賬戶 ?#LbhO*
closing 結算 z@0*QZ.y1
closing entries 結賬紀錄 &m6x*i-5\f
closing stock 期末存貨 bLysUj5[5
closing the book 結賬 (fjAsbT
columnar journal 多欄日記賬 5/O;&[l Yy
combination 聯合 ?>W4*8(
commission 佣金 nVC:5ie
commodity 商品 -B-nTS`
common stock 普通股 .hxcx>%
company 公司 |&t 2jD(
compensation 賠償 +89s+4Jn
compound interest 複利 ;_lEu" -
consignee 承銷人 +)Pv6Zog[
consignment 寄銷 U8z$=Wo
consignor 寄銷人 #w4=kWJ[
consolidated balance sheet 合併資產負債表 I9`R LSn
consolidated profit and loss account 合併損益表 ~_Tm S9
consolidation 合併 #
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construction cost 營建成本 bV#U&)|
construction revenue 營建收入 JxP=[>I
contract 合同 wr=h=vXU[
control account 統制賬戶 :A,V<Es}I"
copyright 版權 iTt"Ik'
corporation 公司 uLsGb=m%b
cost 成本 [y73
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cost accounting 成本會計 lMX 2O2 o
cost of labour 勞工成本 QM1-w^
cost of production 生產成本 $Wy7z^t
cost of manufacture 製造成本 bN$!G9I!,
cost of sales 銷貨成本 FBM 73D@`
cost price 成本價格 d]OoJK9&&
credit 貸方 HN\Zrb
credit note 收款通知單 }*~EA=YN;
creditor 債權人 U-ILzK
crossed check 橫線支票 .(,4a<I?%N
current account 往來活期賬戶 L)'JkX J
current asset 流動資產 \*H/YByTb
current liability 流動負債 dUtxG ~9
current profit and loss 本期損益 oQC* d}_E}
debit 借方 R$&|*0
debt 債務 !<!sB)
debtor 債務人 b'^OW
deed 契據 oAX -Sg-/$
deferred assets 遞延資產 }ZEh^zdz8
deferred liabilities 遞延負債 "3{xa;c
delivery 交貨 K h9 $
delivery expense 送貨費 2h
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delivery order 出貨單 ]],6Fi+
demand draft 即期匯票 TR,,=3n
demand note 即期票據 AC=cz!3iB
demurrage charge 延期費 JbG\Ywi0]
deposit 存款 z0V d(QL
deposit slip 存款單 BciwS_Qx
depreciation 折舊 OE-$P
direct cost 直接成本 GV1\8OG7
direct labour 直接人工
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director 董事 V; 1r
discount 折扣 :b;2iB
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discount on purchase 進貨折扣 2#LcL
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