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。 z-n>9
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acceptance 承兌 Ct4LkmD
account 賬戶 Oo FgQEr@
accountant 會計員 Q;4}gUmI$
accounting 會計 R<"2%oY
accounting system 會計制度 QB!jLlg(
accounts payable 應付賬款 yC0C`oC
accounts receivable 應收賬款 sW
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accumulated profits 累積利益 `_|aeoK_
adjusting entry ?#123;整記錄 <f%ujrX
adjustment ?#123;整 b<[jaI0
administration expense 管理費用 3^{8_^I
advances 預付 )VNM/o%Q
advertising expense 廣告費 j]rXoV>
agency 代理 2zz,(RA
agent 代理人 ov8
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agreement 契約 ^;.T}c%N
allotments 分配數 DW#Bfo
allowance 津貼 r]v&t
amalgamation 合併 YPu9Q
amortization 攤銷 b`$yqi<[
amortized cost 應攤成本 xpF](>LC(
annuities 年金 @&;(D!_&
applied cost 已分配成本 <"<Mbbp
applied expense 已分配費用 |~z3U>
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 '!p=aF9L
appreciation 漲價 Rq) 0i}F
article of association 公司章程 WP}ixcq#
assessment 課稅 :pRF*^eU
assets 資產 Z .quh;
attorney fee 律師費 ;(7-WnU8N
audit 審計 t#Th9G]1
auditor 審計員
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average 平均數 N#4N?BBP"
average cost 平均成本 Pg`JQC|
bad debt 壞賬 Ejv%,q/T(
balance 餘額 ^K+:C;Q|
balance sheet 資產負債表 y,Jh@n';|
bank account 銀行賬戶 -OrR $w|
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bank balance 銀行結存 r088aUO
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bank charge 銀行手續費 'TL2%T/)t
bank deposit 銀行存款 (?vK_{
bank discount 銀行貼現 zCt\o
bank draft 銀行匯票 Z^+rQ.%n"&
bank loan 銀行借款 s.VA!@F5
bank overdraft 銀行透支 B@ {&<
bankers acceptance 銀行承兌 !DPF7x(-{
bankruptcy 破產 A^ViDP
bearer 持票人 6gnbkpYi
beneficiary 受益人 {6h|6.S2
bequest 遺產 iwU[6A
bill 票據 wd/G|kNO
bill of exchange 匯票 eX"''
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bill of lading 提單 %t*[T
bills discounted 貼現票據 ?n.)&ZIx0
bills payable 應付票據 VevNG*
bills receivable 應收票據 8u>gbdU
board of directors 董事會 \:Za[6
bonds 債券 7NJFWz!
bonus 紅利 <C'Z H'p
book value 賬面價值 ?sXG17~B
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bookkeeper 簿記員 /_)l|<k+V
bookkeeping 簿記 }$&xTW_
branch office general ledger 支店往來賬戶 ]3ifdGk
broker 經紀人 )
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brought down 接前 3-C\2
brought forward 接上頁 ?'eq",c#4N
budget 預算 n*<v]1
by-product 副產品 qM",( Bh
by-product sales 副產品銷售 (u&`Ij9
capital 股本 <^8*
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capital income 資本收益 F}36
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capital outlay 資本支出 l+[czb~
capital stock 股本 jnJZ#=)
capital stock certificate 股票 -:<lkq&/
carried down 移後 A_R!uRD8-
carried forward 移下頁 7
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cash 現金 7O)" `
cash account 現金賬戶 /7/0x ./{
cash in bank 存銀行現金 l+'F_a
cash on delivery 交貨收款 .Q* 'r&n
cash on hand 庫存現金 UV AJxqz%}
cash payment 現金支付 ~Y7dH
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cash purchase 現購 })Yv9],6
cash sale 現沽 F}Srn;V
cashier 出?#123;員
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cashiers check 本票 eKG2*CV
certificate of deposit 存款單折 pK}=*y~$
certificate of indebtedness 借據 TTZe$>f
certified check 保付支票 ^zr^ N?a
certified public accountant 會計師 w5,Mb
charges 費用 -Q"hZ 9
charge for remittances 匯水手續費 poT&-Ic[
charter 營業執照
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chartered accountant 會計師 taWqSq!
chattles 動產 gb" 4B%Hm
check 支票 Kct@87z
che stub 支票存根 A m"(+>W21
closed account 己結清賬戶 *
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closing 結算 UvJ;A
closing entries 結賬紀錄 '
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closing stock 期末存貨 }m-"8\_D
closing the book 結賬 n3KI+I%nQ
columnar journal 多欄日記賬 #7G*GbKY
combination 聯合 k N7B
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commission 佣金 i=S~(gp
commodity 商品 `yiC=$*[
common stock 普通股 wT,R0~V0
company 公司 !t#F/C
compensation 賠償 5's~>up&
compound interest 複利 sG7u}r
consignee 承銷人 <vV_%uoM
consignment 寄銷 A7Po 3n%Q
consignor 寄銷人 j5$GFi\kB
consolidated balance sheet 合併資產負債表 Na{Y}0=^y
consolidated profit and loss account 合併損益表 B1!kn}KlL{
consolidation 合併 nz]&a1"&
construction cost 營建成本 U/ od~29
construction revenue 營建收入 ?)D^~/
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contract 合同 O`[aU%4b
control account 統制賬戶 H`9Uf)
copyright 版權 sD;M
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corporation 公司 Z4b||
cost 成本 49H+(*@v@
cost accounting 成本會計 p4!:]0c
cost of labour 勞工成本 _}xd}QW
cost of production 生產成本 C1kYl0zR[
cost of manufacture 製造成本 o 5U(i
cost of sales 銷貨成本 X{xBYZv4
cost price 成本價格 )!:sFa
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credit 貸方 w >; L{
credit note 收款通知單 co8"sz0(U
creditor 債權人 Yr.sm!xA
crossed check 橫線支票 (t+;O;
current account 往來活期賬戶 V~G`kkNy
current asset 流動資產 k <iTjI*N
current liability 流動負債 dP?Ge}
current profit and loss 本期損益 {76c%<`WaP
debit 借方 +ZMls
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debt 債務 t_^X$pL
debtor 債務人 H,3\0BKk
deed 契據 b//B8^Eong
deferred assets 遞延資產 *a
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deferred liabilities 遞延負債 W]M)Q}:Y
delivery 交貨
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delivery expense 送貨費 q;g>t5]a
delivery order 出貨單 y;wx?1)
demand draft 即期匯票 vX0f,y
demand note 即期票據 J]lrS
demurrage charge 延期費 a7zcIwk
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deposit 存款 NX`*%K
deposit slip 存款單 hI%bjuq
depreciation 折舊 Qd}m`YW-f$
direct cost 直接成本 %,S
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direct labour 直接人工 U$]|~41#
director 董事 {'?)FX*W
discount 折扣 w
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discount on purchase 進貨折扣 dI&!e#Y
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