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。 4RctYMz
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acceptance 承兌 &_]G0~e
account 賬戶 8D>5(Dg-
accountant 會計員 @-K[@e/uwy
accounting 會計 XzIC~}
accounting system 會計制度
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accounts payable 應付賬款 (gYW iz
accounts receivable 應收賬款 )n"0:"Ou
accumulated profits 累積利益 E5A"sB
adjusting entry ?#123;整記錄 tJ_Y6oFm=
adjustment ?#123;整 3{.]!
administration expense 管理費用 p*<I_QM!
advances 預付 Z79 6;qk
advertising expense 廣告費 B#hvw'}
agency 代理 sMAj?]hI$
agent 代理人 EZ>(}
agreement 契約 v6DjNyg<x
allotments 分配數 #|8%h
allowance 津貼 3=U#v<
amalgamation 合併 ysi=}+F.
amortization 攤銷 x0)=jp '
amortized cost 應攤成本 }fk3a9j9u
annuities 年金 #/Ob_~-?j
applied cost 已分配成本 #5h_{q4l
applied expense 已分配費用 E$z- |-{>
applied manufacturing expense 己分配製造費用 SVZ@'X\[M
apportioned charge 攤派費用 G>:v1lde
appreciation 漲價 "*/IP9?]
article of association 公司章程 ]#DCO8Vk
assessment 課稅 8.jf6
assets 資產 3]'ab-,Vp
attorney fee 律師費 Z&?4<-@6\p
audit 審計 y|+5R5}K
auditor 審計員 A`M-N<T
average 平均數 !"<rlB,J
average cost 平均成本 /Z]nV2$n)V
bad debt 壞賬 i._RMl5zg
balance 餘額 &,8Q
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balance sheet 資產負債表 FZ%h7Oe
bank account 銀行賬戶 L'a+1O1q&i
bank balance 銀行結存 '/XP4B\(E
bank charge 銀行手續費 '\d
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bank deposit 銀行存款 &?Erkc~#
bank discount 銀行貼現 LEjq<t1&
bank draft 銀行匯票 $?!]?{K
bank loan 銀行借款 @D*PO-s9
bank overdraft 銀行透支 A@_>9;
bankers acceptance 銀行承兌 VJw7defc
bankruptcy 破產 z
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bearer 持票人 bBc<p{
beneficiary 受益人 hC8WRxEGq
bequest 遺產 49>b]
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bill 票據 8EkzSe
bill of exchange 匯票 :sK4mR F
bill of lading 提單 K"t?
bills discounted 貼現票據 &+(D< U
bills payable 應付票據 N LQ".mM+
bills receivable 應收票據 Q|+ a
board of directors 董事會 OO?N)IB@
bonds 債券 \z2y?"\?
bonus 紅利 KwMt@1Z
book value 賬面價值 Eo^m; p5
bookkeeper 簿記員 a+J>
bookkeeping 簿記 w^zqYGxG)
branch office general ledger 支店往來賬戶 "
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broker 經紀人 )M"NMUuU"
brought down 接前 T<>B5G~%
brought forward 接上頁 b==jlYa=
budget 預算 (y?F8]TfM
by-product 副產品 Q5dqn"?
by-product sales 副產品銷售 N2 3:+u<)E
capital 股本 ny+r>>3Td
capital income 資本收益 g i/k#3_m
capital outlay 資本支出
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capital stock 股本 yU/?4/G!
capital stock certificate 股票 F4-rPv
carried down 移後 f^hJA Z
carried forward 移下頁 jyF*JQjK4
cash 現金 B%u[gNZ
cash account 現金賬戶 G na%|tUz|
cash in bank 存銀行現金 u/|@iWK:
cash on delivery 交貨收款 ?5ZvvAi
cash on hand 庫存現金 3^&`E}r
cash payment 現金支付 (||qFu9a
cash purchase 現購 5*A5Y E-
cash sale 現沽 EpR n,[
cashier 出?#123;員 *XWu) >*o
cashiers check 本票 ;u(*&vRqr^
certificate of deposit 存款單折 E=,b;S-
certificate of indebtedness 借據 [ /*;}NUv
certified check 保付支票 @
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certified public accountant 會計師 4P)#\$d:
charges 費用 w[l#0ZZ
charge for remittances 匯水手續費 S9$,.aq
charter 營業執照 q$yg^:]
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chartered accountant 會計師 }&7kT7ogO
chattles 動產 3t.!5L
check 支票 1Zp/EYWa{
che stub 支票存根 cs\=8_5
closed account 己結清賬戶 n2-+.9cY
closing 結算 xjnAK!sD
closing entries 結賬紀錄 `)]W
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closing stock 期末存貨 UE5,Ml~X
closing the book 結賬 5CcX'*P
columnar journal 多欄日記賬 w0nbL^f
combination 聯合 19(x$=:
commission 佣金 Z-ci[Zv
commodity 商品 6r
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common stock 普通股 r|ZB3L|7
company 公司 BcpbS%S
compensation 賠償 wDoCc:
compound interest 複利 0
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consignee 承銷人 mYJ8O$
consignment 寄銷 i83Jy w,f
consignor 寄銷人 LzLJ6A>;R
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 ND?"1/s
consolidation 合併 UJp'v_hN
construction cost 營建成本 OOIp)=4
construction revenue 營建收入 8/)q$zs
contract 合同 dn])6Xl;i
control account 統制賬戶 fk?!0M6d
copyright 版權 (DvGA I
corporation 公司 T>1#SWQ/9
cost 成本 6ZI7V!k
cost accounting 成本會計 BHgs,
cost of labour 勞工成本 .Xf_U.h$*@
cost of production 生產成本 +&
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cost of manufacture 製造成本 N
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cost of sales 銷貨成本 *wmkcifF;
cost price 成本價格 0)h.[O8@>
credit 貸方 u:(=gj,~x
credit note 收款通知單 Ho/tCU|w
creditor 債權人 =z9,=rR4
crossed check 橫線支票 KgD$P(J:[
current account 往來活期賬戶 k
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current asset 流動資產 jZidT9[g
current liability 流動負債 Fq+Cr?-
current profit and loss 本期損益 # Dgkl
debit 借方 8R\6hYJ%F
debt 債務 `l?MmIJ
debtor 債務人 IN1n^f$:
deed 契據 ]x8Y]wAU&{
deferred assets 遞延資產 B$s6|~
deferred liabilities 遞延負債 Ym]g0a
delivery 交貨 o8E<_rei
delivery expense 送貨費 hF^JSCDz l
delivery order 出貨單 s/~[/2[bnf
demand draft 即期匯票 :&z!o"
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demand note 即期票據 "
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demurrage charge 延期費 XZ$g~r
deposit 存款 tQ'R(H`
deposit slip 存款單 r:0RvWif
depreciation 折舊 / M]P&Zb |
direct cost 直接成本 ^_G#JJ\@$
direct labour 直接人工 ~v/`
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director 董事 ]moBVRd
discount 折扣 ;{iTSsb
discount on purchase 進貨折扣 Mx93D
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