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。 :8 jaW?~
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acceptance 承兌 = 6
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account 賬戶 }RN&w]<
accountant 會計員 -1 <*mbb0
accounting 會計 f]37Xl%I
accounting system 會計制度 iU9> qJ]
accounts payable 應付賬款 ZI NqIfc
accounts receivable 應收賬款 UCL aCt -
accumulated profits 累積利益 CH4 ~9mmE
adjusting entry ?#123;整記錄 \SQ wIM
adjustment ?#123;整 n2(@uT&>
administration expense 管理費用 K6nGC
advances 預付 7qT>wCVT
advertising expense 廣告費 C,#FH}
agency 代理 5*IfI+}
agent 代理人 0OAHD '
agreement 契約 i{5
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allotments 分配數 /R!/)sg
allowance 津貼 OjRJyhzS*
amalgamation 合併 YMfjTt@Q
amortization 攤銷 mOE%:xq9-
amortized cost 應攤成本 )%D>U
annuities 年金 60@]^g;$I
applied cost 已分配成本 E[E7Gsmq V
applied expense 已分配費用 Cp[
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applied manufacturing expense 己分配製造費用 QGM@m:O
apportioned charge 攤派費用 eh5j
appreciation 漲價 568qdD`PS
article of association 公司章程 RJO40&Z<Z
assessment 課稅 iw)^;8q
assets 資產 #I] ^Wo
attorney fee 律師費 [mJmT->
audit 審計 JOvRUDZ
auditor 審計員 f9FLtdh
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average 平均數 U-0A}@N
average cost 平均成本 rj> _L
bad debt 壞賬 Z[pMlg6Z
balance 餘額 ]F81N(@:F
balance sheet 資產負債表 M9s cZuj
bank account 銀行賬戶 %}0B7_6B+@
bank balance 銀行結存 \C eP.,<
bank charge 銀行手續費 1w/Ur'8we
bank deposit 銀行存款 vk]vtjf&%
bank discount 銀行貼現 ?N/6m
bank draft 銀行匯票 L}x,>hbT
bank loan 銀行借款 jDw
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bank overdraft 銀行透支 Q>[Xm)jr:
bankers acceptance 銀行承兌 a }m>
bankruptcy 破產 /
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bearer 持票人 W`2Xn?g
beneficiary 受益人 H@%Y"iIUP
bequest 遺產 a][QY1E@?
bill 票據 "-HmXw1+t
bill of exchange 匯票 YN >k5\M_v
bill of lading 提單 {ICW"Rlcs
bills discounted 貼現票據 *dw6>G0U
bills payable 應付票據 nnol)|C{5Y
bills receivable 應收票據 U81--'@y
board of directors 董事會 DtrR< &m
bonds 債券 ?5e]^H}
bonus 紅利 ^w(~gQ6|mP
book value 賬面價值 'gQ0=6(\
bookkeeper 簿記員 r3_O?b
bookkeeping 簿記 0/@ ^He8l
branch office general ledger 支店往來賬戶 iF#|Z$g-(
broker 經紀人 /suW{8A(E
brought down 接前 5gZ6H/.
brought forward 接上頁 G&LOjd2
budget 預算 ~ WO
by-product 副產品 HZDeQx`*s
by-product sales 副產品銷售 zA
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capital 股本 2@~hELkk/E
capital income 資本收益 1O{(9nNj
capital outlay 資本支出 2/ES.>K!.
capital stock 股本 h]{V/
capital stock certificate 股票 XVwJr""+
carried down 移後 H/?@UJ5m
carried forward 移下頁 b2<((H
cash 現金 ;)'@kzi
cash account 現金賬戶 6 J
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cash in bank 存銀行現金 fC7rs 5
cash on delivery 交貨收款 a(Fx1`}
cash on hand 庫存現金 PDi]zp9>H
cash payment 現金支付 bCbp JZ
cash purchase 現購 {k"t`uo_
cash sale 現沽 4[VW~x07
cashier 出?#123;員 :Ou[LF.O
cashiers check 本票 Vhi4_~W3j]
certificate of deposit 存款單折 ><Awk~KR
certificate of indebtedness 借據 Wp2$L-T&$
certified check 保付支票 >=+:lD
certified public accountant 會計師
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charges 費用 mN&B|KWU
charge for remittances 匯水手續費 %UXmWXF4$
charter 營業執照 Ua2wa A
chartered accountant 會計師 XTro;R=#
chattles 動產 :FN-.1C
check 支票 , R;k>'.
che stub 支票存根 z?I"[M
closed account 己結清賬戶 JOUZ"^v
closing 結算 FMNT0
closing entries 結賬紀錄 4A{6)<e
closing stock 期末存貨 Krw'|<
closing the book 結賬 1&.q#,EMn(
columnar journal 多欄日記賬 o0}kRL
combination 聯合 GnFm*L
commission 佣金 > f*-9
commodity 商品 =73aME}
common stock 普通股 9
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company 公司 z55g'+Kab
compensation 賠償 +
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compound interest 複利 kE`Fg(M
consignee 承銷人 uy'qIq
consignment 寄銷 !+V."*]l
consignor 寄銷人 B{hV|2
consolidated balance sheet 合併資產負債表 "969F(S$
consolidated profit and loss account 合併損益表 #6F|}E
consolidation 合併 =_=0l+\}
construction cost 營建成本 P|tNmv[;
construction revenue 營建收入 ?[#4WH-G
contract 合同 &WJ;s*
control account 統制賬戶 C-sFTf7
copyright 版權 9'Cu9nR
corporation 公司 *bl|[(pP
cost 成本 EL^j}P
cost accounting 成本會計 U9Gg#M4tY
cost of labour 勞工成本 S|
cost of production 生產成本 !%/2^
cost of manufacture 製造成本 !IC@^kkh{
cost of sales 銷貨成本 O^DLp/vM
cost price 成本價格 XE
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credit 貸方 J 7HOSFwXn
credit note 收款通知單 d04fj/B
creditor 債權人 <~hx ~"c
crossed check 橫線支票 >>T,M@s-:
current account 往來活期賬戶 _Rk>yJD7s
current asset 流動資產 *]>~lO1
current liability 流動負債 ? ]H'egG6
current profit and loss 本期損益 lGXr-K?+Y
debit 借方 S76xEL
debt 債務 l9+)h}
debtor 債務人 ^%t
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deed 契據 [H=l#W@
deferred assets 遞延資產 c?}{>ig/)
deferred liabilities 遞延負債 ZK`x(h{p)
delivery 交貨 bC,SE*F\
delivery expense 送貨費 YDaGr6y4i
delivery order 出貨單 ]T>|Y0 |
demand draft 即期匯票 T~naAP
demand note 即期票據 H)pB{W/
demurrage charge 延期費 A"wso[{
deposit 存款 F>U*Wy
deposit slip 存款單 g+QNIM>
depreciation 折舊 GiKmB-HO
direct cost 直接成本 Q(BM0n)f
direct labour 直接人工 >K
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director 董事 "Xj>dB1~
discount 折扣 X<uH [
discount on purchase 進貨折扣 LDbo=w
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