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。 vbol70
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acceptance 承兌 Muhq,>!U
account 賬戶 sg=mkkD!g
accountant 會計員 \I3={ii0
accounting 會計 9lT6fW`v1Q
accounting system 會計制度 ;JNI$DR
accounts payable 應付賬款 X?B9Z8
accounts receivable 應收賬款 |G!P G6%1
accumulated profits 累積利益 {{3n">s}:
adjusting entry ?#123;整記錄 GQU9UXe
adjustment ?#123;整 HOEjLwH
administration expense 管理費用 zAr@vBfC%
advances 預付 {e>E4
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advertising expense 廣告費 #5Zf6w
agency 代理 GpW5)a
agent 代理人 |l*#pN&L
agreement 契約 X?Rn
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allotments 分配數 uTSTBI4t
allowance 津貼 y)5U*\b
amalgamation 合併 @A-*XJNS":
amortization 攤銷 q;XO1Se
amortized cost 應攤成本 aa:97w~s0
annuities 年金 d|nJp-%V
applied cost 已分配成本 !W^b:qjJ
applied expense 已分配費用 5>o<!0g
applied manufacturing expense 己分配製造費用 "cK@Yo
apportioned charge 攤派費用 gEejLyOag
appreciation 漲價 Q%x |
article of association 公司章程 dWg09 sx
assessment 課稅 . q=sC?D
assets 資產 ]
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attorney fee 律師費 01UEd8
audit 審計 *2$I,
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auditor 審計員 )$h<9e
average 平均數
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average cost 平均成本 ,+iREh;
bad debt 壞賬 $#bgt
balance 餘額 ywPFL/@
balance sheet 資產負債表 > @Ux8#
bank account 銀行賬戶 G^Z
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bank balance 銀行結存 ";I|\ T
bank charge 銀行手續費 L(a){<c
bank deposit 銀行存款 #i#4h<R
bank discount 銀行貼現 L_3undy,
bank draft 銀行匯票 4h|48</
bank loan 銀行借款 |_=o0
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bank overdraft 銀行透支 Bt8
bankers acceptance 銀行承兌 _N.N?>
bankruptcy 破產 T8ga)
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bearer 持票人 }~Am{Er<l
beneficiary 受益人 HJ&|&tT
bequest 遺產 Cg~GlZk}
bill 票據 Anpx%NVo
bill of exchange 匯票 B/*`u
bill of lading 提單 :HDl-8]Lw
bills discounted 貼現票據 {AJcYZV
bills payable 應付票據 pH?tr
bills receivable 應收票據 Bf&,ACOf
board of directors 董事會 l'_P]@*
bonds 債券 YQB. 3
bonus 紅利 }RGp)OFY&
book value 賬面價值 r A/jNX@S
bookkeeper 簿記員 _x.!,
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bookkeeping 簿記 ur'a{BI2R
branch office general ledger 支店往來賬戶 LX4*3c|i,
broker 經紀人 p4\r`
brought down 接前 (s/hK
brought forward 接上頁 '?q \mi
budget 預算 {=(GY@yU/
by-product 副產品 Vb=Oz
by-product sales 副產品銷售 ZfzUvN&!
capital 股本 :{iS0qJ
capital income 資本收益 X[ERlw1q4Q
capital outlay 資本支出 NH?q/4=I0W
capital stock 股本 4X0k1Fw)Y
capital stock certificate 股票 w8|38m
carried down 移後 rt\i@}
carried forward 移下頁 MEOVw[hO
cash 現金 REyk,s2"6
cash account 現金賬戶 +Om(&\c(6
cash in bank 存銀行現金 '.n0[2>
cash on delivery 交貨收款 bt=%DMTn
cash on hand 庫存現金 QEl:>HG
cash payment 現金支付 dS7?[[pg9
cash purchase 現購 xt! DS0|*Y
cash sale 現沽 ] ~;x$Z)
cashier 出?#123;員 %U
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cashiers check 本票 mL!)(B
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certificate of deposit 存款單折 ;QT.|.t6
certificate of indebtedness 借據 29]T:I1d[
certified check 保付支票 oW:p6d
certified public accountant 會計師 dtK[H+
charges 費用 UjNe0jt%s
charge for remittances 匯水手續費 vT*z3
charter 營業執照 8pc=Oor2Tv
chartered accountant 會計師 ;&|MNN^
chattles 動產 :G&tM
check 支票 95.m^~5
che stub 支票存根 G(LGa2;Zg
closed account 己結清賬戶 g\ r%A
closing 結算 Mlr\#BO"9
closing entries 結賬紀錄 j@jaFsX|
closing stock 期末存貨 9v=fE2`-
closing the book 結賬 :iWW2fY
columnar journal 多欄日記賬 JXG%Cx!2}
combination 聯合 |
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commission 佣金 $wL
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commodity 商品 #nQZ/[|
common stock 普通股 3h:"-{MW.
company 公司 d!+8
compensation 賠償 6,nws5dh
compound interest 複利 N5>ioJj
consignee 承銷人 &5]&6TD6
consignment 寄銷 #0K122oY
consignor 寄銷人 ))y`q@
consolidated balance sheet 合併資產負債表 +!dW
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consolidated profit and loss account 合併損益表 ,>6s~'
consolidation 合併 .>4Zt'gCt
construction cost 營建成本 [If%+mHdU
construction revenue 營建收入 oPSucz&s
contract 合同 "~
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control account 統制賬戶 D6cqON0a.
copyright 版權 EbEQ@6t
corporation 公司 rkdf htpI
cost 成本 Gqe?CM
cost accounting 成本會計 c{YBCWA
cost of labour 勞工成本 |"4+~z%/9!
cost of production 生產成本 ,BG
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cost of manufacture 製造成本 X?m"86L
cost of sales 銷貨成本 xcBV,[E{
cost price 成本價格 :~K c"Pg
credit 貸方 [)K?e!c8
credit note 收款通知單 2=P.$Kx
creditor 債權人
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crossed check 橫線支票 [PVem
current account 往來活期賬戶 [1pWg^
current asset 流動資產 b`?$;5
current liability 流動負債 }$6;g-|HX
current profit and loss 本期損益 |y,%dFN
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debit 借方 $)UMRG
debt 債務 YVcFC
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debtor 債務人 M4MO)MYJ
deed 契據 L>4!@L5)
deferred assets 遞延資產 N~c Y ~a
deferred liabilities 遞延負債 iUNlNl ?
delivery 交貨 L
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delivery expense 送貨費 ]: V
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delivery order 出貨單 in>Os@e#
demand draft 即期匯票 r]GG9si
demand note 即期票據 rA<>k/a
demurrage charge 延期費 j2@19YXe@
deposit 存款 ]yc&ffe%
deposit slip 存款單 ,;RAPT4
depreciation 折舊 HF(pC7/a:
direct cost 直接成本 %}T' 3
direct labour 直接人工 "x;|li3;
director 董事 ccUI\!TD{/
discount 折扣 8GGC)2
discount on purchase 進貨折扣 oqLM-=0<}
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