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。 jT F"
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acceptance 承兌 GZn=Hgv8
account 賬戶 M"qS#*{
accountant 會計員 D,lY_6=
accounting 會計 a"t~K
accounting system 會計制度 } *C
accounts payable 應付賬款 X8R:9q_
accounts receivable 應收賬款 %XZhSmlf
accumulated profits 累積利益 Di}M\!-[
adjusting entry ?#123;整記錄 !;d>}iE
adjustment ?#123;整 7`^Y*:(
administration expense 管理費用 O?"uM >r
advances 預付 G$QN_h,}
advertising expense 廣告費 7xux%:BN
agency 代理 T{-gbo`Yji
agent 代理人 FgrVXb_q
agreement 契約 bGy|T*@
allotments 分配數 0_Elxc
allowance 津貼 Qgv g*KX
amalgamation 合併 0 VG;z#{J
amortization 攤銷 &@BAVc z
amortized cost 應攤成本 8|L@-F
annuities 年金 c5 AaUza
applied cost 已分配成本 DO+~
applied expense 已分配費用 ^SsnCn-e
applied manufacturing expense 己分配製造費用 ~t$ng l$
apportioned charge 攤派費用 fOdqr
appreciation 漲價 dxH\H?NO
article of association 公司章程 .5s^a.e'O
assessment 課稅 P|p
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assets 資產 i3d2+N`
attorney fee 律師費 :O,r3O6
audit 審計 6X?:mn'%QF
auditor 審計員 G)M! ,
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average 平均數 >ke.ZZV?
average cost 平均成本 ]>*VEe}hJ
bad debt 壞賬 v<<ATs%w
balance 餘額 FUJ<gqL
balance sheet 資產負債表 %4V$')rek
bank account 銀行賬戶 ZJF+./vN
bank balance 銀行結存 jENC1T(
bank charge 銀行手續費 \7#w@3*
bank deposit 銀行存款 x2r
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bank discount 銀行貼現 'Nuy/\[{\
bank draft 銀行匯票 aSxDfYN=R
bank loan 銀行借款 ])%UZM6
bank overdraft 銀行透支 7zA+UWr
bankers acceptance 銀行承兌 l?V#;
bankruptcy 破產 mh`uvqY
bearer 持票人 mW+5I-~
beneficiary 受益人 k'PvQl"I
bequest 遺產 >H5t,FfQL
bill 票據 R$
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bill of exchange 匯票 4<)*a]\c5M
bill of lading 提單 z 0zB&}
bills discounted 貼現票據 v
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bills payable 應付票據 9ZatlI,
bills receivable 應收票據 V[]Pya|s+
board of directors 董事會 1LhZmv
bonds 債券 /me ]sOkn
bonus 紅利 %g89eaEZ
book value 賬面價值 Ex|Z@~T12
bookkeeper 簿記員
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bookkeeping 簿記 kdx06'4o
branch office general ledger 支店往來賬戶 2Oyw#1tdn
broker 經紀人 "L1LL
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brought down 接前 5K682+^5
brought forward 接上頁 'irwecd8
budget 預算 #w \x-i|
by-product 副產品 MLM/!N 7
by-product sales 副產品銷售 /
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capital 股本 OI78wG
capital income 資本收益 8;c\}D
capital outlay 資本支出 O@W/s!&lFa
capital stock 股本 6#K.n&=*
capital stock certificate 股票 P>)J:.tr0
carried down 移後 MU2kA&LH
carried forward 移下頁 m .(\u?J
cash 現金 f7!48,(fB
cash account 現金賬戶 2_o\Wor#
cash in bank 存銀行現金 0aI@m
cash on delivery 交貨收款 CR2.kuM0~
cash on hand 庫存現金 ;L#RFdh
cash payment 現金支付 :oC;.u<*8
cash purchase 現購 C.LAr~P
cash sale 現沽 @qjN>PH~
cashier 出?#123;員 9 BU#THDm
cashiers check 本票 `k8j FB C
certificate of deposit 存款單折 -%P}LaC<
certificate of indebtedness 借據 S?a4IK
certified check 保付支票 bwP@}(K
certified public accountant 會計師 \ Ucv<S
charges 費用 H.C*IL9
charge for remittances 匯水手續費 V?)V2>]
charter 營業執照 w^ofH-R/
chartered accountant 會計師 4}cxSl]jf!
chattles 動產 dn?'06TD
check 支票 vlZmmQeJm
che stub 支票存根 `'EG7
closed account 己結清賬戶 B B'qbX3xK
closing 結算 KLVYWZib
closing entries 結賬紀錄 =ud~
closing stock 期末存貨 Q8QB{*4
closing the book 結賬 ht>/7.p]
columnar journal 多欄日記賬 iycceZ
combination 聯合 yD.(j*bMK;
commission 佣金 Jg{K!P|i
commodity 商品 E]g6|,4~-
common stock 普通股 @p^EXc*|
company 公司 ?[>Y
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compensation 賠償 matm>3n
compound interest 複利 $F X$nY
consignee 承銷人 S% Ky+0
consignment 寄銷 1=sL[I 7<
consignor 寄銷人 ot!m=s
consolidated balance sheet 合併資產負債表 vfx{:3fO
consolidated profit and loss account 合併損益表 s"w^E\>6
consolidation 合併 F s=x+8'M
construction cost 營建成本 6@FhDj2X
construction revenue 營建收入 }aXS MxCd
contract 合同 0:4>rYBC
control account 統制賬戶 n
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copyright 版權 ;pOV; q3j
corporation 公司 5=p<"*zJ
cost 成本 AGS(ud{
cost accounting 成本會計 V6((5o#
cost of labour 勞工成本
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cost of production 生產成本 .'38^
cost of manufacture 製造成本 yI07E "9
cost of sales 銷貨成本 `U\l: ~]e
cost price 成本價格 ^4Xsd h5
credit 貸方 fz|_c*&64
credit note 收款通知單 $
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creditor 債權人 T3S
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crossed check 橫線支票 GVn'p
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current account 往來活期賬戶 #8M^;4N>[
current asset 流動資產 %{:pBt:Z
current liability 流動負債 Ars*H,9>e
current profit and loss 本期損益
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debit 借方 xE!0p EHd
debt 債務 iCh
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debtor 債務人 S*J\YcqSC
deed 契據 8Exky^OT|
deferred assets 遞延資產 q{b-2k
deferred liabilities 遞延負債 3W#E$^G_v
delivery 交貨 4t/ ?b
delivery expense 送貨費 $9X?LGUz
delivery order 出貨單 #^9k&t#!6
demand draft 即期匯票 Xc"
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demand note 即期票據 e 6>j
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demurrage charge 延期費 l=Pw
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deposit 存款 cT/mi":8{
deposit slip 存款單 gE=9K @
depreciation 折舊 /Lm~GmPt
direct cost 直接成本 2P@6Qe
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direct labour 直接人工 RIO?rt;
director 董事 3#]II j`\
discount 折扣 .j|uf[?h
discount on purchase 進貨折扣 *HGhm04F{
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