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。 #jxPh!%9
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acceptance 承兌 m4~~ q[t
account 賬戶
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accountant 會計員 #U3q
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accounting 會計 HpeU'0u0VK
accounting system 會計制度 |_s,]:
accounts payable 應付賬款 (VC Jn<@@
accounts receivable 應收賬款 nnu#rtvZp}
accumulated profits 累積利益 *U\`HUW
adjusting entry ?#123;整記錄 A'u]z\&%c
adjustment ?#123;整 XfIsf9
administration expense 管理費用 F$|d#ny
advances 預付 )"tM[~e`
advertising expense 廣告費 8/P!i2o
agency 代理 Jfv'M<I
agent 代理人 *[jq&
agreement 契約 wJgH15oB
allotments 分配數 VggSDb
allowance 津貼 V=>]&95-f
amalgamation 合併 :To{&T
amortization 攤銷 .k
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amortized cost 應攤成本 sQrM"i0Y>
annuities 年金 a7b1c!
applied cost 已分配成本 weGsjy(b]N
applied expense 已分配費用 Z)3oiLmD
applied manufacturing expense 己分配製造費用 UH(w, R`
apportioned charge 攤派費用 'c/8|9jX
appreciation 漲價 X*Q<REDB
article of association 公司章程 ZRr.kN+F
assessment 課稅 QQ=tiW
assets 資產 r M}o)
attorney fee 律師費 u?z,Vs"
audit 審計 o~xGE 6A*"
auditor 審計員 ^H&`e"|R9
average 平均數 2>CR]
average cost 平均成本 &[PA?#I`
bad debt 壞賬 zqXDD; w3
balance 餘額 3:OqD~,zy
balance sheet 資產負債表 5lwMc0{/3
bank account 銀行賬戶 r0\C2g_X
bank balance 銀行結存 04Uyr;y
bank charge 銀行手續費 t="nmjQs
bank deposit 銀行存款 -Vmp6XY3q
bank discount 銀行貼現 a=B $L6*4
bank draft 銀行匯票 x'Nc
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bank loan 銀行借款 egWfKL&iy
bank overdraft 銀行透支 ^`$-c9M?'
bankers acceptance 銀行承兌 anKflt3
bankruptcy 破產 7D~~<45ct
bearer 持票人 \m<$qp,n
beneficiary 受益人 uaLjHR0
bequest 遺產 \ZSq ZDq
bill 票據 LS-_GslE7\
bill of exchange 匯票 %?/vC
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bill of lading 提單 m.5@qmQ
bills discounted 貼現票據 B\ZCJaMb
bills payable 應付票據 r. rzU
bills receivable 應收票據 +QSH*(,
board of directors 董事會 =|c7#GaiF
bonds 債券 wr>6Go%
bonus 紅利 Psf{~ (Ii
book value 賬面價值 9zLeyw\
bookkeeper 簿記員 ! bX
bookkeeping 簿記 j97K\]tQ
branch office general ledger 支店往來賬戶 BISH34
broker 經紀人 y"_rDj`
brought down 接前 Ty;^3
brought forward 接上頁 Q}
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budget 預算 A=D
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by-product 副產品 *~UK5Brf1
by-product sales 副產品銷售 '+GYw$
capital 股本 I;{Ua*
capital income 資本收益 kFfNDM#D
capital outlay 資本支出 x|Ms2.!
capital stock 股本 k~QmDq
capital stock certificate 股票 SE
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carried down 移後 g/i.b&
carried forward 移下頁 cA90FqUH
cash 現金 `0 u)/s$
cash account 現金賬戶 ki?V
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cash in bank 存銀行現金 A#F6~QX(.9
cash on delivery 交貨收款 \MAv's4b@
cash on hand 庫存現金 MTbCL53!-
cash payment 現金支付 c'bh`
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cash purchase 現購 O? 7hT!{
cash sale 現沽 [E9_ZdBT
cashier 出?#123;員 /1+jQS
cashiers check 本票 !H9zd\wc
certificate of deposit 存款單折 D3+<16[,
certificate of indebtedness 借據 OskQ[
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certified check 保付支票 zgxMDLH
certified public accountant 會計師 Lr "V
charges 費用
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charge for remittances 匯水手續費 8K\S]SZ
charter 營業執照 }fhGofN$e
chartered accountant 會計師 3Z}KRsp3
chattles 動產 a,xy38T<
check 支票 9G[t
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che stub 支票存根 AbX#wpp!
closed account 己結清賬戶 ;;432^jD
closing 結算 hu~XFRw15
closing entries 結賬紀錄 GCxmqoQ
closing stock 期末存貨 8;3I:z&muQ
closing the book 結賬 ~x+&cA-0A2
columnar journal 多欄日記賬 zpcO7AY~
combination 聯合 6ziBGU#.-
commission 佣金 Ma ]*Pled
commodity 商品 ]];LA!
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common stock 普通股 7lzmAih
company 公司 aL8Z|*
compensation 賠償 D@
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compound interest 複利 \.=,}sV2Z
consignee 承銷人 ?{OU%usQwE
consignment 寄銷 N1l^%Yf J
consignor 寄銷人 "Q[?W(SA
consolidated balance sheet 合併資產負債表 T7(U6yN
consolidated profit and loss account 合併損益表 '*K%\]
consolidation 合併 ^W0eRT
construction cost 營建成本 [3v&j_
construction revenue 營建收入 J
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contract 合同 'lgS;ItpKu
control account 統制賬戶 VE^IA\J x
copyright 版權 c:-n0m'i
corporation 公司 v;s^j
cost 成本 EB
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cost accounting 成本會計 07vzVsQ}p
cost of labour 勞工成本 #*+$o<Q]9
cost of production 生產成本 \IOF 9)F
cost of manufacture 製造成本 X$SXDb~G
cost of sales 銷貨成本 6PLdzZ{
cost price 成本價格 )kE1g&
credit 貸方 GP=bp_L
credit note 收款通知單 ~W_T3@
creditor 債權人 xv_Z$&9e>l
crossed check 橫線支票 EV
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current account 往來活期賬戶 ;4*mUD6
current asset 流動資產 KN.WTaO
current liability 流動負債 p<Vj<6.=?
current profit and loss 本期損益 R1Q~UX]d=
debit 借方 "iuNYM5P
debt 債務 ,d8*7my
debtor 債務人 7C~g
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deed 契據 3o_@3-Y%
deferred assets 遞延資產 0w6"p>s>c
deferred liabilities 遞延負債 6I\4Yv$N
delivery 交貨 OlX
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delivery expense 送貨費 ezhK[/E=
delivery order 出貨單 9y;zk$O8
demand draft 即期匯票 W'Y#(N[ktP
demand note 即期票據 2nI^fVR%\
demurrage charge 延期費 :?\Je+iA
deposit 存款 }`_x%]EJ
deposit slip 存款單 if+97^Oy
depreciation 折舊 {fn1sGA
direct cost 直接成本 C=DC g
direct labour 直接人工 S8;5|ya
director 董事 r
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discount 折扣 F2',3
discount on purchase 進貨折扣 g` 41d
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