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。 f2{4Y)
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acceptance 承兌 a3O_8GU
account 賬戶 JpuW
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accountant 會計員 aaaC8;.
accounting 會計 2&tGJq-E
accounting system 會計制度 a?JU
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accounts payable 應付賬款 ie$=3nZJ}
accounts receivable 應收賬款 (9cIU2e
accumulated profits 累積利益 t#P)KcWOt
adjusting entry ?#123;整記錄 x7NxHTL
adjustment ?#123;整 bM-Y4[
administration expense 管理費用 '|]zBpz
advances 預付 K/%aoTO}
advertising expense 廣告費 |_w*:NCV5
agency 代理
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agent 代理人 ;^rZ"2U
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agreement 契約 aB'<#X$x
allotments 分配數 }(hE{((o
allowance 津貼
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amalgamation 合併 B]Zsn`n
amortization 攤銷 jM7}LV1Ck
amortized cost 應攤成本 Q]|+Y0y}X
annuities 年金
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applied cost 已分配成本 @{nT4{
applied expense 已分配費用 @x=CMF15
applied manufacturing expense 己分配製造費用 R#T6Ii
apportioned charge 攤派費用 hG
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appreciation 漲價 mR0@R;,p
article of association 公司章程 EI_J7J+
assessment 課稅 &[Sw:{&*jv
assets 資產 H/L3w|2+
attorney fee 律師費 |/<iydP
audit 審計 w1KQ9H*
auditor 審計員 ~Snw':
average 平均數 D:F!;n9
average cost 平均成本 +QHhAA$
bad debt 壞賬 1:&$0jU&U
balance 餘額 :ZzG5[
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balance sheet 資產負債表 gq0gr?
bank account 銀行賬戶 $K,aLcu
bank balance 銀行結存 "^trHh8=
bank charge 銀行手續費 yqBu7E$X
bank deposit 銀行存款 ]3I_H+hU
bank discount 銀行貼現 B[$SA-ZHi
bank draft 銀行匯票 qb9%Y/xy
bank loan 銀行借款 )Tb;N
bank overdraft 銀行透支 u#P7~9ZG-
bankers acceptance 銀行承兌 zh4o<f:-
bankruptcy 破產 |
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bearer 持票人 K^>qn,]H'
beneficiary 受益人 S`l CynGH
bequest 遺產 Qy$QOtrv
bill 票據 3{_+dE"9
bill of exchange 匯票 '{+hti,Lh
bill of lading 提單 h5Z\9`f[
bills discounted 貼現票據 %idnm
bills payable 應付票據 !l\pwfXP&%
bills receivable 應收票據 H{}6`;W
board of directors 董事會 HwGtLeB"
bonds 債券 MD
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bonus 紅利 zeua`jQ
book value 賬面價值 -Kc-eU-&q
bookkeeper 簿記員 x[?_F
bookkeeping 簿記 DBv5Og
branch office general ledger 支店往來賬戶 "*T)L<G
broker 經紀人 x``!t>)O
brought down 接前 J\{)qJ*jp
brought forward 接上頁 gTq-\k(
budget 預算 bc"{ZL!C
by-product 副產品 @%TQ/L^|
by-product sales 副產品銷售 vx4&
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capital 股本 h\dIp`H
capital income 資本收益 @V-ZV
capital outlay 資本支出 49#-\=<gt
capital stock 股本 ]I]dwi_g)
capital stock certificate 股票 ydFY<Mb(o
carried down 移後 !uZ+r%
carried forward 移下頁 cK258mY
cash 現金 IX>|bA;
cash account 現金賬戶 kQb0pfYs
cash in bank 存銀行現金 eGE%c1H9a
cash on delivery 交貨收款 UkYQ<MNO
cash on hand 庫存現金 dqe_&C@*O
cash payment 現金支付 td m{
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cash purchase 現購 j[HKC0C6
cash sale 現沽 eJwr
cashier 出?#123;員
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cashiers check 本票 PY2`RZ/ @
certificate of deposit 存款單折 y#MLxm
certificate of indebtedness 借據 f"tO*/|`
certified check 保付支票 _x
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certified public accountant 會計師 QZfPd\Q5
charges 費用 >}I}9y+
charge for remittances 匯水手續費 226s:\d
charter 營業執照 d}G?iX;c}
chartered accountant 會計師 5FzRusNiA
chattles 動產 646yeQ1
check 支票 kal8k-$#
che stub 支票存根 \xdt
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closed account 己結清賬戶 w iq{Jo#
closing 結算 eS"gHldz
closing entries 結賬紀錄 wiVQMgi`
closing stock 期末存貨 s%:fB(
closing the book 結賬 zPmVECS
columnar journal 多欄日記賬 Zu$f[U)X
combination 聯合 YO
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commission 佣金 ! $iR:ji
commodity 商品 *Z]|
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common stock 普通股 S ~_%
company 公司 \w:u&6,0O
compensation 賠償 Z 0:2x(x9
compound interest 複利 kgI Wgk%
consignee 承銷人 wv7jh~x(4
consignment 寄銷 SUEw5qitB
consignor 寄銷人 1D`RR/g&
consolidated balance sheet 合併資產負債表 D6vn3*,&
consolidated profit and loss account 合併損益表 T/K.'92S
consolidation 合併 bDkE*4SRX
construction cost 營建成本 ZChY:I$<
construction revenue 營建收入 y(R*Z^c}d,
contract 合同 d5%*^nMpY
control account 統制賬戶 Yyo|W;a]
copyright 版權 I%&9`ceWY
corporation 公司 <\8
cost 成本 0
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cost accounting 成本會計 H>]z=w~
cost of labour 勞工成本 |x4yPYBL
cost of production 生產成本 ~
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cost of manufacture 製造成本 mx[^LaR>v
cost of sales 銷貨成本 YfalsQ8
cost price 成本價格 pxbNeqK@p
credit 貸方
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credit note 收款通知單 vraU&ze\1
creditor 債權人 ;Y'\:
crossed check 橫線支票 {q)B@#p
current account 往來活期賬戶 pd1m/
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current asset 流動資產 z]YhQIU4n8
current liability 流動負債 :6/OU9f/R
current profit and loss 本期損益 9H}&Ri%
debit 借方 ^;3rdBprm
debt 債務 Tc(R-Wi
debtor 債務人 vw]nqS~N
deed 契據 M;Rw]M
deferred assets 遞延資產 ) T1oDk
deferred liabilities 遞延負債 *\WI!%
delivery 交貨
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delivery expense 送貨費 jq]"6/xxb
delivery order 出貨單 xdM#>z`;
demand draft 即期匯票 nnNg^<[k3
demand note 即期票據 O)|4>J*B
demurrage charge 延期費 UT~2}B9fc
deposit 存款 r8%,xA&
deposit slip 存款單 6y_Z'@L
depreciation 折舊 hyKg=Foq
direct cost 直接成本
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direct labour 直接人工 Z
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director 董事 5r<(Z0
discount 折扣 eW)I}z+{
discount on purchase 進貨折扣 55LF
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