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。 +aRHM
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acceptance 承兌 - _BjzA|
account 賬戶 w/Wd^+IIn
accountant 會計員 PfJfa/#pA
accounting 會計 p
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accounting system 會計制度 Klqte*!
accounts payable 應付賬款 4,:)%KB"V
accounts receivable 應收賬款 )4
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accumulated profits 累積利益 }1Pv6L(o)
adjusting entry ?#123;整記錄 >; k~B
adjustment ?#123;整 !6`&0eY
administration expense 管理費用 @<44wMp
advances 預付 q ?m<9`
advertising expense 廣告費 P@Av/r
agency 代理 _sIr'sR~
agent 代理人 !-q)9K?
agreement 契約 ux>LciNq
allotments 分配數 _kQOax{c/
allowance 津貼 n$ZxN"q <
amalgamation 合併 fx/If
amortization 攤銷 ?,FL"ye
amortized cost 應攤成本 3y-P-NI~=
annuities 年金 yeN(_t2.
applied cost 已分配成本 }~! D]/B
applied expense 已分配費用 QykHB
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applied manufacturing expense 己分配製造費用 sW!MV v
apportioned charge 攤派費用 wKAxUPzm
appreciation 漲價
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article of association 公司章程 }xytV5a^
assessment 課稅 "oT]_WHqo
assets 資產 10$:^
attorney fee 律師費 wbh^ZMQ
audit 審計 ;;n=(cM|z
auditor 審計員 RBOhV/f
average 平均數 !4mAZF
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average cost 平均成本 j9 &0/
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bad debt 壞賬 Hv|(V3-
balance 餘額 _OR[RGy
balance sheet 資產負債表 (eO_]<wmky
bank account 銀行賬戶 anFl:=
bank balance 銀行結存 r8[Ywn<u
bank charge 銀行手續費 wI2fCq(a0
bank deposit 銀行存款 u|\K kk
bank discount 銀行貼現 i-Ri;E
bank draft 銀行匯票 a,\GOy(q{
bank loan 銀行借款 5
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bank overdraft 銀行透支 l u
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bankers acceptance 銀行承兌 &A~(9IV
bankruptcy 破產 cb9@
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bearer 持票人 scR+F'M
beneficiary 受益人
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bequest 遺產 ??XtN.]7
bill 票據 dsA::jR0P6
bill of exchange 匯票 -/J2;AkGH
bill of lading 提單 mW @Z1Plxs
bills discounted 貼現票據 [`=:uUf3
bills payable 應付票據 2T}FX4
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bills receivable 應收票據 mNr<=Z%b
board of directors 董事會 a1A3uP
bonds 債券 *G;D u`;
bonus 紅利 QlWkK.<Z3_
book value 賬面價值
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bookkeeper 簿記員 3G-f+HN^E
bookkeeping 簿記 g<N3 L [
branch office general ledger 支店往來賬戶 B~/ejC!
broker 經紀人 d15E$?ZLH
brought down 接前 r;OE6}L>
brought forward 接上頁 |NaEXzo|qY
budget 預算 \|Ya*8V
by-product 副產品 Zj2tQ}N
by-product sales 副產品銷售 !8Q9RnGn
capital 股本 [:-o;K\.-a
capital income 資本收益 ru1FJ{n
capital outlay 資本支出 ($:JI3e[;
capital stock 股本 i+Btz-
capital stock certificate 股票 )J!=X`b
carried down 移後 X.<2]V7!
carried forward 移下頁 qAR}D~ t
cash 現金 K6z-brvw"
cash account 現金賬戶 0Kenyn4 ?
cash in bank 存銀行現金 >rzpYc'~w
cash on delivery 交貨收款 {t&+abY
cash on hand 庫存現金 AJ-~F>gn
cash payment 現金支付 z}*74lhF
cash purchase 現購
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cash sale 現沽 vxx7aPjC
cashier 出?#123;員 >,%7bq=T!
cashiers check 本票 XW9
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certificate of deposit 存款單折 jRzQ`*KC#
certificate of indebtedness 借據 0qMf6
certified check 保付支票 [P"R+$"
certified public accountant 會計師 J0"<}"
charges 費用 Z
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charge for remittances 匯水手續費 /-jk_8@a
charter 營業執照 =8)q-{p3
chartered accountant 會計師 cE0Kvqe`
chattles 動產 +{S^A)
check 支票 p&ml$N9fd
che stub 支票存根 ~",,&>#[K
closed account 己結清賬戶 #3act)m
closing 結算 )x*pkE**c
closing entries 結賬紀錄 YKs^aQm#
closing stock 期末存貨 1]j_4M14aA
closing the book 結賬 Q!dNJQpb
columnar journal 多欄日記賬 d ;W(Vm6
combination 聯合 $N1UEvC%Q
commission 佣金 +A,t9 3:k
commodity 商品 $I-i=:}g
common stock 普通股 y*Wl(w3
company 公司 8y,
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compensation 賠償 sd~T
compound interest 複利 y*5bF0
consignee 承銷人 7`
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consignment 寄銷 (j;6}@
consignor 寄銷人 ?krgZ;Jj
consolidated balance sheet 合併資產負債表 kGSB6
consolidated profit and loss account 合併損益表
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consolidation 合併 <e&*Tx<8
construction cost 營建成本 .\>I
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construction revenue 營建收入 zWh[U'6
contract 合同 Fv6<Cz6L
control account 統制賬戶 ndIU0kq3
copyright 版權 ]h$,=Qf
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corporation 公司 xPi/nWl`|
cost 成本 icPg<>TQ
cost accounting 成本會計 gnp\z/'>
cost of labour 勞工成本 $xf{m9 8
cost of production 生產成本 s) vHLf4 T
cost of manufacture 製造成本 @gZ<!g/vza
cost of sales 銷貨成本 HjAQF?;V
cost price 成本價格 ;9hi2_luV
credit 貸方 E5<}7Pt
credit note 收款通知單 $}/ !mXI5
creditor 債權人 R)w|bpW
crossed check 橫線支票 Ibd
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current account 往來活期賬戶 ~D)!zQkD
current asset 流動資產 ?>W4*8(
current liability 流動負債 nVC:5ie
current profit and loss 本期損益 =wW3Tr7~
debit 借方 I!ykm\<
debt 債務 THM\-abz
debtor 債務人 -PSI^%TR#
deed 契據 bt,^-gt@
deferred assets 遞延資產 N'nqVYTU
deferred liabilities 遞延負債 t4H@ZvAH0
delivery 交貨 YpT x1c-
delivery expense 送貨費 lnFOD+y9
delivery order 出貨單 -m:i~^
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demand draft 即期匯票 0NB6S&lI^k
demand note 即期票據 ~iZMV ?w
demurrage charge 延期費 MhNDf[W>
deposit 存款 cia4!-#
deposit slip 存款單 E Cx_
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depreciation 折舊 o AkF
direct cost 直接成本 zOpl
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direct labour 直接人工 [9WtoA,kx
director 董事 J2`b:
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discount 折扣 l+.E'
discount on purchase 進貨折扣 ~R]E=/ m|
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