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。 )/uCdSDIc
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acceptance 承兌 Rmh u"N/q
account 賬戶 GE |P )VO
accountant 會計員 A:,R.P>`C
accounting 會計 m,#Us
accounting system 會計制度 <O9.GHV1v
accounts payable 應付賬款 ){xMMQ5
accounts receivable 應收賬款 A?Gk8
accumulated profits 累積利益 # 3gdT
adjusting entry ?#123;整記錄 'kk
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adjustment ?#123;整 psB9~EU&Q
administration expense 管理費用 $jL+15^N0+
advances 預付 0xpE+GY
advertising expense 廣告費 l5,}yTUta
agency 代理 rI4N3d;C
agent 代理人 meR5E?Fm
agreement 契約 y jY}o
allotments 分配數 za[;d4<}k
allowance 津貼 o]m56
amalgamation 合併 I)}T4OOc/
amortization 攤銷 #{suH7
amortized cost 應攤成本 d> L*2 g
annuities 年金 ,v>|Ub,
applied cost 已分配成本 :
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applied expense 已分配費用 ?\Lf=[
applied manufacturing expense 己分配製造費用 .DZ8kKY
apportioned charge 攤派費用 >}>cJh6
appreciation 漲價 E>w|i
article of association 公司章程 k{B;J\`E;
assessment 課稅 aOTrng
assets 資產 MU5#ph
attorney fee 律師費 ~Is-^k)y
audit 審計 #;
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auditor 審計員 1[H1l;
average 平均數 h|Udw3N1L
average cost 平均成本 4z^5|$?_ta
bad debt 壞賬 S`Wau/7t
balance 餘額 rc)vVv
balance sheet 資產負債表 -
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bank account 銀行賬戶 lv0}d
bank balance 銀行結存 N.qS;%*o{e
bank charge 銀行手續費 Vh;P,no#
bank deposit 銀行存款 _0=$ 2Y^
bank discount 銀行貼現 5sK1rDN
bank draft 銀行匯票 L'$;;eM4
bank loan 銀行借款 0FEn& \2<
bank overdraft 銀行透支 _#rE6./@q
bankers acceptance 銀行承兌 X1;ljX
bankruptcy 破產 |4A938'4j
bearer 持票人 Ncle8=8
beneficiary 受益人 LFV'
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bequest 遺產 Jb"0P`senY
bill 票據 u!K5jqP
bill of exchange 匯票 e-/+e64Q@
bill of lading 提單 3rQ;}<*M
bills discounted 貼現票據 ^=gzms
bills payable 應付票據 lpHz*NZ0
bills receivable 應收票據 @8s:,Y
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board of directors 董事會 hp)k[|u;
bonds 債券 T*8rR"
bonus 紅利 b~<Tgo_/jf
book value 賬面價值 C'Z6l^{>
bookkeeper 簿記員 8.R~Ys*
bookkeeping 簿記 Af{K#R8!
branch office general ledger 支店往來賬戶 d
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broker 經紀人 E A}Vb(2
brought down 接前 Ng
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brought forward 接上頁 (jB_uMuS
budget 預算 v05B7^1@_
by-product 副產品 Th[Gu8b3
by-product sales 副產品銷售
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capital 股本 j[y,Jch
capital income 資本收益 T~(AXwaJ
capital outlay 資本支出
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capital stock 股本 N
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capital stock certificate 股票 }m0hq+p^
carried down 移後 '}eA2Q>BV
carried forward 移下頁 Q( \2(x\
cash 現金 &*3O+$L
cash account 現金賬戶 S&`iEwG
cash in bank 存銀行現金 ss>p
cash on delivery 交貨收款 Z>+Tzvfud
cash on hand 庫存現金 ]iL>Zxex
cash payment 現金支付 Kx@;LRY#
cash purchase 現購 %~A$cc
cash sale 現沽 6}9`z8
cashier 出?#123;員 )RE~=*?d
cashiers check 本票 K$(LiP
certificate of deposit 存款單折 #>/stU-
certificate of indebtedness 借據 dN)!B!*aI
certified check 保付支票 .8K ~ h
certified public accountant 會計師 ]t|-
charges 費用 _wM YA8n
charge for remittances 匯水手續費 ~56F<=#,
charter 營業執照 K!a4
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chartered accountant 會計師 8rwXbYx
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chattles 動產 ,V}Vxq3
check 支票 Kc[Y .CH
che stub 支票存根 N)H
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closed account 己結清賬戶 O=LiCSNEV
closing 結算 Lj(y>{y
closing entries 結賬紀錄 7w]NG`7
closing stock 期末存貨 @rT}V>2I
closing the book 結賬 d/4k F
columnar journal 多欄日記賬 g Q@fe3[
combination 聯合 ID1
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commission 佣金 g9F4nExo
commodity 商品 Jm(sx'qPx
common stock 普通股 lq%6~va
company 公司 p0S;$dH\D
compensation 賠償 KKLW-V\6K
compound interest 複利 UPI'O %
consignee 承銷人 |Q _]+[
consignment 寄銷 IhYTK%^96
consignor 寄銷人 Hlg Q0qb
consolidated balance sheet 合併資產負債表 W7ffdODb
consolidated profit and loss account 合併損益表 B1C"F-2d
consolidation 合併 ~>]/1JFz
construction cost 營建成本 `p.O
construction revenue 營建收入 %G%D[ i]
contract 合同 9WH
control account 統制賬戶 b jq1",
copyright 版權 VP<_~OLc
corporation 公司 7P2?SW^
cost 成本 u3>Dvl@
cost accounting 成本會計 [x.DwU%S
cost of labour 勞工成本 =p
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cost of production 生產成本
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cost of manufacture 製造成本 MSMgaw?
cost of sales 銷貨成本 %+y92'GqG/
cost price 成本價格 ?H.7
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credit 貸方 ]ZjydQjo)
credit note 收款通知單 ]1XJQW@gF
creditor 債權人 u0vq`5L
crossed check 橫線支票 z'FJx2
current account 往來活期賬戶 :$#";t|
current asset 流動資產 JTxHM?/G
current liability 流動負債 @4Ox$M
current profit and loss 本期損益 @6roW\'$
debit 借方 =
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debt 債務 v^;%Fz_Dr
debtor 債務人 E2D}F@<]
deed 契據 'Wn2+pd
deferred assets 遞延資產 w53+k\.
deferred liabilities 遞延負債 Cy~Pfty
delivery 交貨 F5#P{zk|
delivery expense 送貨費 {J}Zv5
delivery order 出貨單 qrj:H4#VB
demand draft 即期匯票 >**7ck
demand note 即期票據 V+M=@Pvp9
demurrage charge 延期費 'z=QV {ni
deposit 存款 _qPd)V6yb
deposit slip 存款單 !M[a/7x,p
depreciation 折舊 -PI_*
direct cost 直接成本 =nmvG%.hd
direct labour 直接人工 jd&kak
director 董事 c-2##Pf_8O
discount 折扣 v/Z!Wp1LV
discount on purchase 進貨折扣 n;eK2+}]
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