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。 }9B},
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acceptance 承兌 U+ Yu_=o{
account 賬戶 W:WRG8(F
accountant 會計員 1)~9Eku6K
accounting 會計 Iq19IbR8
accounting system 會計制度 ]RadwH"0!
accounts payable 應付賬款 H,EZ%
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accounts receivable 應收賬款 1PWi~1q{Q
accumulated profits 累積利益 {@x-T
adjusting entry ?#123;整記錄 i
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adjustment ?#123;整 K'Wv$[~Dc
administration expense 管理費用 pnuwjU-
advances 預付 Rm,>6bQx
advertising expense 廣告費 T8*;?j*@
agency 代理
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agent 代理人 ,0nrSJED
agreement 契約 wr:-n
allotments 分配數 i8
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allowance 津貼 $%&OaAg
amalgamation 合併 `x# }co
amortization 攤銷 .A/xH
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amortized cost 應攤成本 K'E)?NW69
annuities 年金 GqP02P'2
applied cost 已分配成本 6&LmR75C
applied expense 已分配費用 j+lcj&V#
applied manufacturing expense 己分配製造費用 tK+JmbB\
apportioned charge 攤派費用 DtS7)/<T
appreciation 漲價 4
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article of association 公司章程 ,N_V(Cx5pt
assessment 課稅 X
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assets 資產 Z;R/!Py.
attorney fee 律師費 >wYmx4W>
audit 審計 DV({! [EP
auditor 審計員 hSps9*y
average 平均數 UpQda`rb
average cost 平均成本 l8%B
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bad debt 壞賬
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balance 餘額 ^x(s!4d]
balance sheet 資產負債表 FKf2Q&2I
bank account 銀行賬戶 R:^jQ'1
bank balance 銀行結存 x
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bank charge 銀行手續費 EuVA"~PA
bank deposit 銀行存款 mZ?QtyljT
bank discount 銀行貼現 bVZAf
bank draft 銀行匯票 , a2=OV
bank loan 銀行借款 [%Z{Mp'g
bank overdraft 銀行透支 pma=
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bankers acceptance 銀行承兌 PCH$)F4^
bankruptcy 破產 )T
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bearer 持票人 ;kG"m7-/
beneficiary 受益人 k0
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bequest 遺產 u<Ch]m+
bill 票據 "r@G V5ED
bill of exchange 匯票 }-Nc}%5
bill of lading 提單 -" r4
bills discounted 貼現票據 NQOf\.#g
bills payable 應付票據 11 A$#\,
bills receivable 應收票據 NJ$Qm.S
board of directors 董事會 OwDwa~
bonds 債券 d7Cs a
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bonus 紅利 $(yi+v
book value 賬面價值 #>z !ns
bookkeeper 簿記員 \mt Y_O
bookkeeping 簿記 !Ap*PL
branch office general ledger 支店往來賬戶 t`eIkq|NxI
broker 經紀人 }1a(*s,s-^
brought down 接前 i8*(J-M
brought forward 接上頁 e!k4Ij-]
budget 預算 V72?E%d0
by-product 副產品 ).tTDZ
by-product sales 副產品銷售 &< FKcrZ,
capital 股本 cwHbm%
capital income 資本收益 l['ER$(7
capital outlay 資本支出 8&1xb@Nc7
capital stock 股本 k$Ug;`v#
capital stock certificate 股票 cw_B^f8^
carried down 移後 |$GPJaNqa
carried forward 移下頁 &EC8{.7
cash 現金 U4iVI#f
cash account 現金賬戶 LF:~&
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cash in bank 存銀行現金 P|;v >
cash on delivery 交貨收款 Uw)B(;Hy?
cash on hand 庫存現金 SK@lr
cash payment 現金支付 4jVd
cash purchase 現購 Nk$|nn9#'
cash sale 現沽 IFt aoK
cashier 出?#123;員 zvv/|z2(r
cashiers check 本票 W:8{}Iu<
certificate of deposit 存款單折 M pz9}[`3g
certificate of indebtedness 借據 Hm~.u.)\.
certified check 保付支票 G2=dq
certified public accountant 會計師 {s2eOL5I|%
charges 費用 2UBAk')O}
charge for remittances 匯水手續費 8SupoS
charter 營業執照 |B2>}Y/
chartered accountant 會計師 raMtTL+
chattles 動產 ,L\KS^>
check 支票 )~w
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che stub 支票存根 JFkx=![
closed account 己結清賬戶 Z|3[Y@c\
closing 結算 l5enlYH
closing entries 結賬紀錄 R0q|{5S
closing stock 期末存貨 ,K.Wni#m
closing the book 結賬 M'NO
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columnar journal 多欄日記賬 ^*,?x
combination 聯合 Ud#xgs'
commission 佣金 FaaxfcIfkw
commodity 商品 W7\UZPs5t
common stock 普通股 h~=~csya:
company 公司 PoRP]Q*n
compensation 賠償 aMxM3"
compound interest 複利 Ou|kb61zg
consignee 承銷人 HoZsDs.XZ
consignment 寄銷 DeQZDY //
consignor 寄銷人 dZCjg0cx
consolidated balance sheet 合併資產負債表 k+eeVy
consolidated profit and loss account 合併損益表 bhW&,"$Z
consolidation 合併 ?:7$c
construction cost 營建成本 QC1\Sn /
construction revenue 營建收入 6""i<oR
contract 合同 - G=doP0
control account 統制賬戶 {@ tO9pc`8
copyright 版權 78IY&q:v&0
corporation 公司 -_>E8PhM
cost 成本 z
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cost accounting 成本會計 ~#=
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cost of labour 勞工成本 H_u%e*W
cost of production 生產成本 <4"Bb_U
cost of manufacture 製造成本
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cost of sales 銷貨成本 [QwqP=-6
cost price 成本價格 =o[H2o
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credit 貸方 XU`vs`/
credit note 收款通知單 OXV9D:bIa
creditor 債權人 jZ<f-Ff0
crossed check 橫線支票 -]:1zU
current account 往來活期賬戶 ?+byRoY>&g
current asset 流動資產 {YIVi:4q
current liability 流動負債 Et;Ubj"+
current profit and loss 本期損益 8?hj}}H
debit 借方 <07~EP
debt 債務 I%mGb$Q
debtor 債務人 X$SXDb~G
deed 契據 6PLdzZ{
deferred assets 遞延資產 )kE1g&
deferred liabilities 遞延負債 GP=bp_L
delivery 交貨 ~W_T3@
delivery expense 送貨費 xv_Z$&9e>l
delivery order 出貨單 EV
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demand draft 即期匯票 ;4*mUD6
demand note 即期票據 KN.WTaO
demurrage charge 延期費 p<Vj<6.=?
deposit 存款 R1Q~UX]d=
deposit slip 存款單 "iuNYM5P
depreciation 折舊 ,d8*7my
direct cost 直接成本 M{X; H'2
direct labour 直接人工 J/c5)IB|
director 董事 I5W#8g!{
discount 折扣 MVp+2@)}s
discount on purchase 進貨折扣 q =26($
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