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。 bz'#YM
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acceptance 承兌 6B8gMO
account 賬戶 ,SV34+(
accountant 會計員 #
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accounting 會計 ;N(9n
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accounting system 會計制度 ]=Tle&yM+T
accounts payable 應付賬款 YP4lizs.
accounts receivable 應收賬款 *!5X!\e_
accumulated profits 累積利益 HI\V29
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adjusting entry ?#123;整記錄 x?6
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adjustment ?#123;整 W ])Lc3X
administration expense 管理費用 +{b3A@f|F
advances 預付 BJ*8mKi h
advertising expense 廣告費
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agency 代理 bc3 T8(
agent 代理人 !5^&?plC@
agreement 契約 EK 8r V
allotments 分配數 !+o`,K TYp
allowance 津貼 e8,!x9%J
amalgamation 合併 YiGSFg
amortization 攤銷 VKb=)v[K
amortized cost 應攤成本 Dkyw3*LCn%
annuities 年金 5
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applied cost 已分配成本 Rm&4Pku
applied expense 已分配費用 .~AQxsGH
applied manufacturing expense 己分配製造費用 /w/um>>K.
apportioned charge 攤派費用 }trQ<*D
appreciation 漲價 crlCN
article of association 公司章程 3uy^o
assessment 課稅 \$Q?
assets 資產 Lk`,mjhk
attorney fee 律師費 BenUyv1d
audit 審計 =N^j:t
auditor 審計員 )YY8`\F>1
average 平均數 fN_Ilg)t?5
average cost 平均成本 :8LK}TY7
bad debt 壞賬 =IEei{
balance 餘額 [,TK"
balance sheet 資產負債表 lU8X{SV!
bank account 銀行賬戶 2]'cj
bank balance 銀行結存 L43]0k
bank charge 銀行手續費 \J-}Dp\0b
bank deposit 銀行存款 IfzW%UL
bank discount 銀行貼現 m#|h22^H
bank draft 銀行匯票 z/P^Bx]r
bank loan 銀行借款 "?Yf3G: \0
bank overdraft 銀行透支 t2_pwd*B
bankers acceptance 銀行承兌 hOM#j
bankruptcy 破產 >k9W+mk
bearer 持票人 $*qQ/hi
beneficiary 受益人 :TRhk.
bequest 遺產 |_u|Td(n
bill 票據 Wu@v%!0
bill of exchange 匯票 KYM%U"j D
bill of lading 提單 W{X5~w
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bills discounted 貼現票據 Sej(jJX1
bills payable 應付票據 /;;$9O9
bills receivable 應收票據 ['_W<
board of directors 董事會 vT;~\,M
bonds 債券 i:n1Di1~E
bonus 紅利 $0,lE+7*
book value 賬面價值
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bookkeeper 簿記員 cNG`-+U'
bookkeeping 簿記 u,`cmyZ
branch office general ledger 支店往來賬戶 Noi+mL
broker 經紀人 7R#$Hm
brought down 接前 W.7XShwd*2
brought forward 接上頁 _r?.%]\.
budget 預算 r68d\N`.
by-product 副產品 LB/1To
by-product sales 副產品銷售 It8s#o q8
capital 股本 rOTxD/
capital income 資本收益 2|JtRE+
capital outlay 資本支出 @WnW
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capital stock 股本 # 5b
capital stock certificate 股票 _5H0<%\
carried down 移後 k
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carried forward 移下頁
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cash 現金 Rd,5&X$
cash account 現金賬戶 W;QU6z>
cash in bank 存銀行現金 a]t| /Mq
cash on delivery 交貨收款 ;G4g;YHy|
cash on hand 庫存現金 OY,iz
cash payment 現金支付 ,niQs+'<
cash purchase 現購 2+}hsGnp
cash sale 現沽 Fm`c
cashier 出?#123;員 k
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cashiers check 本票 HC
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certificate of deposit 存款單折 @
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certificate of indebtedness 借據 W
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certified check 保付支票 A k+MREG
certified public accountant 會計師 "#=WD
charges 費用 Z>_F:1x
charge for remittances 匯水手續費 w3K>IDWI7
charter 營業執照 >{.|Ng4K
chartered accountant 會計師 nD}CQ_C
chattles 動產 [KNA5(Y0
check 支票 Qt"i
che stub 支票存根 U$EQeb
closed account 己結清賬戶 n|) JhXQ
closing 結算 FSHC\8siS
closing entries 結賬紀錄 .Gn-`
closing stock 期末存貨 *4O9W8Qz
closing the book 結賬 0<u(!iL
columnar journal 多欄日記賬 (dQsR sA
combination 聯合 2i~zAD'
commission 佣金
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commodity 商品 r%vO^8FQ
common stock 普通股 Fg^Z g\X3
company 公司 %^}|HG*i??
compensation 賠償 L
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compound interest 複利 b9"HTQHl
consignee 承銷人 /
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consignment 寄銷 VZCCMh-
consignor 寄銷人 F~zrg+VDjL
consolidated balance sheet 合併資產負債表 #KwK``XC4
consolidated profit and loss account 合併損益表 %%^by
consolidation 合併 aSQvtv)91
construction cost 營建成本 9 $Ud\
construction revenue 營建收入 M1 _1(LSU
contract 合同 aJSBG|IC
control account 統制賬戶 k*!f@ M
copyright 版權 {7d\du&G
corporation 公司 LseS8F/q
cost 成本 *7^w}v+.
cost accounting 成本會計 {]3Rk
cost of labour 勞工成本 :i/uRR
cost of production 生產成本 JXk<t5@D
cost of manufacture 製造成本 C~8;2/F7
cost of sales 銷貨成本 0`
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cost price 成本價格 m!^z{S
credit 貸方 "XWO#,Ue
credit note 收款通知單 "cx#6Bo|
creditor 債權人 DH'0#
crossed check 橫線支票 f ]DO2r
current account 往來活期賬戶 ghDOz
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current asset 流動資產 3#~w#Q0%
current liability 流動負債 S%2q X"8
current profit and loss 本期損益 |>jlmaV
debit 借方 %C~LKs5oH
debt 債務 ]_y0wLq
debtor 債務人 ILMXWw
deed 契據 } .'\IR
deferred assets 遞延資產 sX|bp)Nw
deferred liabilities 遞延負債 &v.Nj9{zi
delivery 交貨 $pfN0/`(
delivery expense 送貨費 95b65f
delivery order 出貨單 taqmtXU=(
demand draft 即期匯票 wfrSI:+>
demand note 即期票據 YZQF*fj
demurrage charge 延期費 )~ =g}&
deposit 存款 %G/j+Pf
deposit slip 存款單 ZmzYJ$:6
depreciation 折舊 2pV@CT
direct cost 直接成本 XWYLa8Ef
direct labour 直接人工 prCr"y` M
director 董事 ~#nbD-*#
discount 折扣 q+?>shqsZ
discount on purchase 進貨折扣 #/2W RN1L
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