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。 T
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acceptance 承兌
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account 賬戶 h ^s8LE3
accountant 會計員 Ps[#z@5{x
accounting 會計 DQaE9gmC
accounting system 會計制度 Bvh{|tP4
accounts payable 應付賬款 [9#zEURS
accounts receivable 應收賬款 tCar:p4$
accumulated profits 累積利益 l\uNh~\
adjusting entry ?#123;整記錄 |{_>H'
adjustment ?#123;整 =q`T|9v
administration expense 管理費用 5}Xi`'g,
advances 預付 {Qn{w%!|
advertising expense 廣告費 /H3w7QU
agency 代理 Nd{U|k3pL
agent 代理人 ;K%/sIIke
agreement 契約 Z&P\}mm
allotments 分配數 (oG.A
allowance 津貼 IOY7w"|LW
amalgamation 合併 M CP GDr
amortization 攤銷 z0 #2?o
amortized cost 應攤成本 bMNr +N
annuities 年金 i"
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applied cost 已分配成本 3dolrW
applied expense 已分配費用 4z9lk^#"X
applied manufacturing expense 己分配製造費用 &ODo7@v`1
apportioned charge 攤派費用 I3d}DpPx%
appreciation 漲價 qd#7A ksm
article of association 公司章程 VxARJ*4=Y
assessment 課稅 fFWi
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assets 資產 HXztEEK6
attorney fee 律師費 Bx#=$ka
audit 審計 K}^#VlY9
auditor 審計員 4RYH^9;>K
average 平均數 %~gI+0HK
average cost 平均成本 M}f(-,9
bad debt 壞賬 Jmi,;Af'/
balance 餘額 ;gD
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balance sheet 資產負債表 kxJ[Bi#
bank account 銀行賬戶 pe\Nwq
bank balance 銀行結存 v\@
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bank charge 銀行手續費 uoe
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bank deposit 銀行存款 VuH ->
bank discount 銀行貼現 8N?D1;F;
bank draft 銀行匯票 7]ysvSM
bank loan 銀行借款 SgehOu
bank overdraft 銀行透支 Q~VM.G
bankers acceptance 銀行承兌 2Q5 @2jT
bankruptcy 破產 o[fg:/5)
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bearer 持票人 1 <+
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beneficiary 受益人 't0M+_J
bequest 遺產 +@?'dw
bill 票據 #8yo9g6
bill of exchange 匯票 lG%697P
bill of lading 提單 T<?kH
bills discounted 貼現票據 o ]
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bills payable 應付票據 {uoF5|O6K
bills receivable 應收票據 1
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board of directors 董事會 LdN[N^n[H
bonds 債券 |iUC\F=-
bonus 紅利 $?bD55
book value 賬面價值 MGt>:&s(]
bookkeeper 簿記員 T,1qR:58
bookkeeping 簿記 EG\;l9T
branch office general ledger 支店往來賬戶 F P|cA^$<
broker 經紀人 wK#*|
brought down 接前 nReld
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brought forward 接上頁 f17E2^(I(}
budget 預算 dIlpo0; F
by-product 副產品 M(LIF^'U:m
by-product sales 副產品銷售 R_KD Y
capital 股本 |%v:>XEO
capital income 資本收益 z+{qQ!
capital outlay 資本支出 Y%;X7VxU*
capital stock 股本 L-C^7[48=
capital stock certificate 股票 k_7b0dr%F
carried down 移後 j&'6|s{
carried forward 移下頁 H>+])~#
cash 現金 _#6Qf
cash account 現金賬戶
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cash in bank 存銀行現金 'yq
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cash on delivery 交貨收款 5~@-LXqL
cash on hand 庫存現金 &{a!)I>
cash payment 現金支付 1p$(\
cash purchase 現購 *qy \%A
cash sale 現沽 1ruI++P
cashier 出?#123;員 0#!}s&j/
cashiers check 本票 Vb\g49\o/
certificate of deposit 存款單折 ,v>;/qm
certificate of indebtedness 借據 nH6SA1$kW
certified check 保付支票 `cXLa=B)9
certified public accountant 會計師 ~io. TS|r
charges 費用 m{ !$_z8:
charge for remittances 匯水手續費 cr{yy :D
charter 營業執照 `?(J(H
chartered accountant 會計師 ]B=*p0~j^n
chattles 動產 *YvtT(Gt
check 支票 az0=jou<Zl
che stub 支票存根 ,#3Aaw
closed account 己結清賬戶 PR:B6 F8
closing 結算 |<,qnf| -
closing entries 結賬紀錄 `v``}8tm
closing stock 期末存貨 Yr_B(n
closing the book 結賬 ?%hd3zc+f
columnar journal 多欄日記賬 f/UU{vX(
combination 聯合 ZF[W<Q
commission 佣金 klT?h[I!
commodity 商品 RdWn =;
common stock 普通股 <m`CLVx8m
company 公司 >,]a>V
compensation 賠償 uhfK\.3
compound interest 複利 SefhOh^,V
consignee 承銷人 *pa hZiO
consignment 寄銷 Uq#2~0n>
consignor 寄銷人 Q!@M/@-Ky
consolidated balance sheet 合併資產負債表 v.Bwg7R3
consolidated profit and loss account 合併損益表 ue@/o,C>
consolidation 合併 0j!3\=P$
construction cost 營建成本 w!6{{m
construction revenue 營建收入 DPxx9lN_rx
contract 合同 MLHCBRi
control account 統制賬戶 xB Wl
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copyright 版權 <$z[pw<
corporation 公司 a~0 ~Y y
cost 成本 zl:by?
cost accounting 成本會計 h@$SJe(hl
cost of labour 勞工成本 0<!9D):Bb
cost of production 生產成本 t;w<n"
cost of manufacture 製造成本 q=5aHH% |
cost of sales 銷貨成本 pJ/]\>#5
cost price 成本價格 +a.2\Qt2A
credit 貸方 oLKliA=q
credit note 收款通知單 m_/U
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creditor 債權人 >=; -:
crossed check 橫線支票 SqPqL<,e
current account 往來活期賬戶 5WHz_'c
current asset 流動資產 w gS'/
current liability 流動負債 @iuX~QA[9
current profit and loss 本期損益 (x2?{\?
debit 借方 O^8ZnN
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debt 債務 1!MJ+?Jl
debtor 債務人 g@>l
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deed 契據 piM4grg
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deferred assets 遞延資產 .>R`#@+I
deferred liabilities 遞延負債 IsI5c
delivery 交貨 I~n4}}9M
delivery expense 送貨費 DfAF-Yhut
delivery order 出貨單 )mm0PJF~q
demand draft 即期匯票 Lf5zHUH
demand note 即期票據 t/Io.d
demurrage charge 延期費 K^fs#7
deposit 存款 RQ8d1US
deposit slip 存款單 i-v: %
depreciation 折舊 CjpGo}a/
direct cost 直接成本 aJ(/r.1G
direct labour 直接人工
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director 董事 gW~T{+f
discount 折扣 vEg%ivj3
discount on purchase 進貨折扣 .S54:vs
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