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。 6AqHzeh
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acceptance 承兌 {,*G}/9<
account 賬戶 L{bcmo\U
accountant 會計員 !1C3{
accounting 會計 *PMvA1eN=#
accounting system 會計制度 );@Dr!H
accounts payable 應付賬款 b=:AFs
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accounts receivable 應收賬款 x8.7])?w
accumulated profits 累積利益 `"H!=`
adjusting entry ?#123;整記錄 lDe9(5|)Q
adjustment ?#123;整 H!4!1J.=xw
administration expense 管理費用 \o?zL7
advances 預付 @R9zLL6#7
advertising expense 廣告費 ?Vb=W)Es
agency 代理 l2+qP{_4
agent 代理人 4wX{ N
agreement 契約 _Hl[Fit<j1
allotments 分配數 pAtHU(}
allowance 津貼 El Z'/l*\
amalgamation 合併 "Fy34T0N
amortization 攤銷 Zd1+ZH
amortized cost 應攤成本 -\6tVF11z
annuities 年金 Id
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applied cost 已分配成本 w8w
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applied expense 已分配費用 =<_xUh.
applied manufacturing expense 己分配製造費用 |0U"#xkf
apportioned charge 攤派費用 =8X`QUmT
appreciation 漲價
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article of association 公司章程 p \; * :
assessment 課稅 U;D!m+.HK
assets 資產 VW<s_
attorney fee 律師費 CCDoiTu!4
audit 審計 RU,f|hB4
auditor 審計員 LS,/EGJ
average 平均數 0J_ AX
average cost 平均成本 m( C7Fa
bad debt 壞賬 }IC$Du#
balance 餘額 A-~#ydv
balance sheet 資產負債表 gAhC
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bank account 銀行賬戶 *!,+%0
bank balance 銀行結存 8JAA?0L"'
bank charge 銀行手續費
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bank deposit 銀行存款 )UI$s"
bank discount 銀行貼現 [z]@<99/
bank draft 銀行匯票 j2cLb
bank loan 銀行借款 VQZ3&]o
bank overdraft 銀行透支 N6c']!aM@
bankers acceptance 銀行承兌 p^&' C_?
bankruptcy 破產 O_nk8
bearer 持票人 5@tpJ8E8$
beneficiary 受益人 n&iWYECz
bequest 遺產 o$'Fz[U
bill 票據 IPbdX@FeV
bill of exchange 匯票 95_?F7}9
bill of lading 提單 <]b}R;9v
bills discounted 貼現票據 82&JYx
bills payable 應付票據 p)f OAr
bills receivable 應收票據 @z EEX9U
board of directors 董事會 %/,PY>:|
bonds 債券 i)1E[jc{p!
bonus 紅利 e!l!T@
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book value 賬面價值 *ys@'Ai?
bookkeeper 簿記員 NZe3
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bookkeeping 簿記 yc+#LZ~(a
branch office general ledger 支店往來賬戶 !aeL*
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broker 經紀人 n]}+ :
brought down 接前 >B>CV8p6w
brought forward 接上頁 :@wO'
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budget 預算 QBR9BR
by-product 副產品 LXVm0IOFF
by-product sales 副產品銷售 r6Lb0PzMf
capital 股本 xp7,0'(;
capital income 資本收益 Y)N(uv6
capital outlay 資本支出 R)I 8 )
capital stock 股本 /R''R:j
capital stock certificate 股票
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carried down 移後 MfJk`-%~
carried forward 移下頁 1T%Y:0
cash 現金 X9/V;!
cash account 現金賬戶 Sr)/
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cash in bank 存銀行現金 ^OI
cash on delivery 交貨收款 &s"&rFFO[
cash on hand 庫存現金 @~ N:F~
cash payment 現金支付 K-)*S\<}
cash purchase 現購 .hg<\-:_
cash sale 現沽 :u'X
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cashier 出?#123;員 Q# }} 1}Ja
cashiers check 本票 ci+Pg9sS
certificate of deposit 存款單折 n8w|8[uV^
certificate of indebtedness 借據 GuV-[
certified check 保付支票 (gNI6;P;}
certified public accountant 會計師 'P)xY-15
charges 費用 EX>> -D7L
charge for remittances 匯水手續費 q5BJsw
charter 營業執照 k!xi
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chartered accountant 會計師 s.6S:
chattles 動產 kNI m90,g
check 支票 HoT5 5v!o
che stub 支票存根 6[69|&
closed account 己結清賬戶 )"&-vg<
closing 結算 hEl)BRJ
closing entries 結賬紀錄 *na7/ysT<
closing stock 期末存貨 (
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closing the book 結賬 BXa1[7Z
columnar journal 多欄日記賬 gET& +M
combination 聯合 ^Xt9AM]e
commission 佣金 &&
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commodity 商品 <eO 7b6_
common stock 普通股 K^J;iu 4
company 公司 56G5JSB=\
compensation 賠償 R=i$*6}a
compound interest 複利 YM 7P!8Gc
consignee 承銷人 {Xwin$C
consignment 寄銷 3_fLafA
consignor 寄銷人 8!3+Obj
consolidated balance sheet 合併資產負債表 :B$=Pp1
consolidated profit and loss account 合併損益表 B6 x5E
consolidation 合併 KofjveOiC
construction cost 營建成本 f4/!iiS}r
construction revenue 營建收入 Yl&eeM
contract 合同 oFoG+H"&7\
control account 統制賬戶 x4*8q/G=D
copyright 版權 r4J4|&y
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corporation 公司 ,$}P<WZMu
cost 成本 D@
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cost accounting 成本會計 >7vSN<w~m
cost of labour 勞工成本 -3wg9uZ&
cost of production 生產成本 ~SV;"e2N.
cost of manufacture 製造成本 S^I38gJd
cost of sales 銷貨成本 ) OZD
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cost price 成本價格 ?TMo6SU
credit 貸方 PgB=<#9
credit note 收款通知單 I4m)5G?O2
creditor 債權人 ]
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crossed check 橫線支票 qf2{Te1
current account 往來活期賬戶 y|.wL=;
current asset 流動資產 '(+l77G
current liability 流動負債 VY=~cVkzS
current profit and loss 本期損益 twf;{lZ(
debit 借方 +ywWQ|V
debt 債務 6jCg7Su]
debtor 債務人 S]<G|mn,
deed 契據 3`^]#Dh
deferred assets 遞延資產 d>@{!c-
deferred liabilities 遞延負債 5w}xjOYIjV
delivery 交貨 -
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delivery expense 送貨費 9^igzRn0
delivery order 出貨單 RvDqo d
demand draft 即期匯票 -W!
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demand note 即期票據 ?B@hCd)
demurrage charge 延期費 MMhd -B1O&
deposit 存款 YyK9UZjI
deposit slip 存款單 g0g/<Tv[
depreciation 折舊 #0!C3it6c
direct cost 直接成本 &bBp`h
direct labour 直接人工 A
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director 董事 j|lg&kN
discount 折扣 qpp:h_E
discount on purchase 進貨折扣 *eUL1
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