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。 \hZye20
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acceptance 承兌 ~2O1$o u
account 賬戶 v[<;z(7Qk
accountant 會計員 qjf9ZD&
accounting 會計 \!zM4ppr
accounting system 會計制度 3mT6HGSKR
accounts payable 應付賬款 -8z@FLUK-
accounts receivable 應收賬款 !~te&ccPE
accumulated profits 累積利益 {r_x\VC=p
adjusting entry ?#123;整記錄 6&6t=
adjustment ?#123;整 h4=7{0[
administration expense 管理費用 i:x<Vi
advances 預付 5N$O
advertising expense 廣告費 j Kp79].
agency 代理 j9*5Kj
agent 代理人 kD#hfYs)i
agreement 契約 4Vv$bbu+
allotments 分配數 8-FW'bA
allowance 津貼 0134mw%jk
amalgamation 合併 iV.j!H7o
amortization 攤銷 7rIEpN>*
amortized cost 應攤成本 WJii0+8e
annuities 年金 "\rR0V!wA
applied cost 已分配成本 o| 9Mj71
applied expense 已分配費用 2I0Zr;\f
applied manufacturing expense 己分配製造費用 $TFWum9wO
apportioned charge 攤派費用 @H8CU!J
appreciation 漲價 Pk)H(
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article of association 公司章程 3EA`]&d>
assessment 課稅 }!jn%@_y@
assets 資產 :-e[$6}S
attorney fee 律師費 MmD1@fW32#
audit 審計 !^qpV7./l
auditor 審計員 $zJ!L
average 平均數 P@8S|#LpZ
average cost 平均成本 @'JA3V}
bad debt 壞賬 Tr"Bz!
balance 餘額 m&
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balance sheet 資產負債表 5.F/>?<
bank account 銀行賬戶 2t:CK
bank balance 銀行結存 Wrs6t
bank charge 銀行手續費 @K}Bll.E
bank deposit 銀行存款 6:AZZF1
bank discount 銀行貼現 ;#ElJXS
bank draft 銀行匯票 PG3,MCf:
bank loan 銀行借款 pRFlmg@/}
bank overdraft 銀行透支 $DhW=(YM_a
bankers acceptance 銀行承兌
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bankruptcy 破產 -5MQ/ujQ
bearer 持票人 NJPp6RZ%
beneficiary 受益人 +lw*/\7
bequest 遺產 SVqKG+{My
bill 票據 ^d!I{ y#
bill of exchange 匯票 $Sc;
bill of lading 提單 K# BZ Jcb
bills discounted 貼現票據 h:{^&d
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bills payable 應付票據 x1`zD*{
bills receivable 應收票據 HKG8X="
board of directors 董事會 !'8jy_<9
bonds 債券 xv0y?#`z
bonus 紅利 Q=F^Y f
book value 賬面價值 D@`"99z
bookkeeper 簿記員 t^8|t(Lq
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 }Ih5`$
broker 經紀人
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brought down 接前 cb%ML1c
brought forward 接上頁 o3a%u(
budget 預算 {h~<!sEX
by-product 副產品 >W^)1E,Qh
by-product sales 副產品銷售 QUz_2rN^
capital 股本 x(y=.4Yf+
capital income 資本收益 k;pU8y6Y
capital outlay 資本支出 ##/ l
capital stock 股本 gwN
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capital stock certificate 股票 T,5(JP(h3
carried down 移後 e/F+Tf
carried forward 移下頁 z i3gE$7
cash 現金 LqoH]AcN
cash account 現金賬戶 8o[+>W
cash in bank 存銀行現金 D<(VP{,G
cash on delivery 交貨收款 XseP[
cash on hand 庫存現金 ky@DH(^>
cash payment 現金支付 gutf[Ksu
cash purchase 現購 Jb]22]
cash sale 現沽 _QiGrC
cashier 出?#123;員 b0yNc:
cashiers check 本票 (V#*}eGy
certificate of deposit 存款單折 s
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certificate of indebtedness 借據 1-?TjR
certified check 保付支票 rwY{QBSf
certified public accountant 會計師 uAv'%/
charges 費用
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charge for remittances 匯水手續費 o`7B@]
charter 營業執照 Zie t-@}
chartered accountant 會計師 trM)&aQto
chattles 動產 \zV'YeG
check 支票 );L
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che stub 支票存根 7` IO mTk
closed account 己結清賬戶 T*zy^we
closing 結算 jn#Ok@tZ
closing entries 結賬紀錄 1eMaKT_=
closing stock 期末存貨 zmh5x{US1
closing the book 結賬
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columnar journal 多欄日記賬 w"A%@<V3Ec
combination 聯合 5c
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commission 佣金 8AIAv_
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commodity 商品 UjH+BC+9`b
common stock 普通股 6|ENDd[
company 公司 6x"|,,&MD0
compensation 賠償
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compound interest 複利 D]WU,a[$Bc
consignee 承銷人 l5,}yTUta
consignment 寄銷 rI4N3d;C
consignor 寄銷人 meR5E?Fm
consolidated balance sheet 合併資產負債表 y jY}o
consolidated profit and loss account 合併損益表 5vj tF4}7!
consolidation 合併 JsbH'l
construction cost 營建成本 MI*@^{G
construction revenue 營建收入 HD9+4~8
contract 合同 r_e]sOCb
control account 統制賬戶 Ub<^;Du5
copyright 版權 :qO)^~x
corporation 公司 I=o/1:[-
cost 成本 h!~u^Z.7<
cost accounting 成本會計 C_
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cost of labour 勞工成本 5.FAuzz
cost of production 生產成本 7g&<ZZo
cost of manufacture 製造成本 =B tmi
cost of sales 銷貨成本 cO/.(KBF
cost price 成本價格 %XK<[BF
credit 貸方 `~ {0
credit note 收款通知單 -'Y@yIb
creditor 債權人 6sl2vHzA
crossed check 橫線支票 !UW{xHu
current account 往來活期賬戶 EPL"H:o5%<
current asset 流動資產 =%$BFg1a(
current liability 流動負債 tCirdwmg
current profit and loss 本期損益 +*P;Vb6 D
debit 借方 !nyUAZ9 :
debt 債務 3M<T}>
debtor 債務人 e8$OV4X
deed 契據 wNhtw'E8
deferred assets 遞延資產 5sK1rDN
deferred liabilities 遞延負債 L'$;;eM4
delivery 交貨 WbDD9ZS
delivery expense 送貨費 PR*qyELu
delivery order 出貨單 'Z ,T,zW
demand draft 即期匯票 &P3ep[]j
demand note 即期票據 f1}b;JJTsv
demurrage charge 延期費 Yeb-u+23
deposit 存款 34Z$a{
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deposit slip 存款單 NlV,]
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depreciation 折舊 l/o
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direct cost 直接成本 K18S
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direct labour 直接人工 /J` ZO$
director 董事 pxi/ ]6p
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discount 折扣 >ISN2Kn
discount on purchase 進貨折扣 /6a617?9J
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