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。 . ,R4WA,
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acceptance 承兌 ;cLUnsB\
account 賬戶 K$ AB} Fvc
accountant 會計員 r0{]5JZt/
accounting 會計 "H?QqrKx
accounting system 會計制度 ?+\E3}:
accounts payable 應付賬款 ${>DhfF
accounts receivable 應收賬款 1eD.:_t4
accumulated profits 累積利益 /PW&$P1.]"
adjusting entry ?#123;整記錄 Pr/]0<s
adjustment ?#123;整 F@EJtwLd5y
administration expense 管理費用 K}K)`bifw
advances 預付 />F.Nsujy
advertising expense 廣告費 4TVwa(cB
agency 代理 ) Fx?%
agent 代理人 SX_4=^
agreement 契約 1a8$f5
allotments 分配數 0m&3?"5u
allowance 津貼 )$_,?*f
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amalgamation 合併 Jn#K0(FQ
amortization 攤銷 o|rzN\WJn
amortized cost 應攤成本 o%qkq K1
annuities 年金 .`J:xL%Z
applied cost 已分配成本 RHI&j~
applied expense 已分配費用 kc Y,vl
applied manufacturing expense 己分配製造費用 jI0]LD1k
apportioned charge 攤派費用 7=3O^=Q^Q
appreciation 漲價 >{t+4 p4k.
article of association 公司章程
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assessment 課稅 "-0;#&!
assets 資產 x5F@ad9
attorney fee 律師費 Y&GuDLUF
audit 審計 ~!]m6 /
auditor 審計員 ve-8*Xa
average 平均數 O]ZC+]}/
average cost 平均成本 &O*ENpF
bad debt 壞賬 P7r4ePtLk{
balance 餘額 e8q4O|I_
balance sheet 資產負債表 _Wma\(3$
bank account 銀行賬戶 kFwxK"n@C
bank balance 銀行結存 enumK\
bank charge 銀行手續費 *~;8N|4<
bank deposit 銀行存款 L$hc,
bank discount 銀行貼現 O^NP0E
bank draft 銀行匯票 lwJip IO
bank loan 銀行借款 ls @5^g
bank overdraft 銀行透支 wT/6aJoX
bankers acceptance 銀行承兌 }e2F{pQ
bankruptcy 破產 n1 v,#GE
bearer 持票人 yoU2AMH2D^
beneficiary 受益人 GA@ Ue9
bequest 遺產 G#lg|# -#
bill 票據 5Eal1Qu
bill of exchange 匯票 r0Z+RB^I
bill of lading 提單 &^+3errO
bills discounted 貼現票據 Kj!Y K~~
bills payable 應付票據 xYwkFB$$*
bills receivable 應收票據 T V;BNCg
board of directors 董事會 GoD ?K C
bonds 債券 @\PpA9ebg%
bonus 紅利 @yKZRwg
book value 賬面價值 0x71%=4H^x
bookkeeper 簿記員 -[$&s FD
bookkeeping 簿記 ?4sJw:
branch office general ledger 支店往來賬戶 BKZ v9
broker 經紀人 v.b5iv 5
brought down 接前 Mz\yPT;Y
brought forward 接上頁 27iy4(4
budget 預算 fYn{QS?
by-product 副產品 f3t.T=S
by-product sales 副產品銷售 u~
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capital 股本 yQwVQUW8B
capital income 資本收益 ~p^7X2% !
capital outlay 資本支出 +6376$dC
capital stock 股本 oLP]N$'#
capital stock certificate 股票 {MxnIg7'
carried down 移後 i@6wO?Tv
carried forward 移下頁 @'gl~J7
cash 現金 MWhwMj!:m
cash account 現金賬戶 $',3Pv
cash in bank 存銀行現金 !-RwB@\
cash on delivery 交貨收款
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cash on hand 庫存現金 /{R3@,D[]
cash payment 現金支付 Z(UD9wY5m
cash purchase 現購 N8 M'0i?
cash sale 現沽 pyF5S,c
cashier 出?#123;員 j6og3.H-
cashiers check 本票 T3rn+BxF 7
certificate of deposit 存款單折 ~},~c:fF?
certificate of indebtedness 借據 =)*JbwQ
certified check 保付支票 [Auc*@
certified public accountant 會計師 c _mq
charges 費用 ^W}MM8
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charge for remittances 匯水手續費 $+TYvA'N
charter 營業執照 n.Vtc-yZU
chartered accountant 會計師 N]u2ql&
chattles 動產 G
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check 支票 (H1lqlVWV#
che stub 支票存根 F"=Hp4-C
closed account 己結清賬戶 6V
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closing 結算 pUhc3L
closing entries 結賬紀錄 97 S? ;T
closing stock 期末存貨 uP Rl[tS0
closing the book 結賬 ngLJ@TP-
columnar journal 多欄日記賬 ;Z4o{(/zU
combination 聯合
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commission 佣金 `oVB!eapl
commodity 商品 3&9zGy{V+
common stock 普通股 ] 9@X?q
company 公司 avy=0Jmj
compensation 賠償 $`v+4]
compound interest 複利 z^3Q.4Qc6^
consignee 承銷人 _25d%Ne0
consignment 寄銷
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consignor 寄銷人
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consolidated balance sheet 合併資產負債表 6}STp_
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consolidated profit and loss account 合併損益表 8sWr\&!
consolidation 合併
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construction cost 營建成本 <N-=fad]
construction revenue 營建收入 `I{ tZ$iD
contract 合同 /W0E(8:C)
control account 統制賬戶
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copyright 版權 zv@bI~3~
corporation 公司 dr{1CP
cost 成本 EIPnm%{1
cost accounting 成本會計 T g{UK
cost of labour 勞工成本 #Z!#;%S
cost of production 生產成本 )^
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cost of manufacture 製造成本 wn1,
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cost of sales 銷貨成本 5Edo%Hd6
cost price 成本價格 Wz5=(<{S
credit 貸方 *:[b'D!A
credit note 收款通知單 Vq U|kv
creditor 債權人 7dHIW!OA
crossed check 橫線支票 D>Ua#<52q
current account 往來活期賬戶 "4RQ`.SR
current asset 流動資產 ]/[0O+B?
current liability 流動負債 L&'l3|
current profit and loss 本期損益 m\ ?\6Wk
debit 借方 iU XM(]
debt 債務 EU9[F b]
debtor 債務人 *73AAA5LKa
deed 契據 CdNih8uG
deferred assets 遞延資產 c(CJ{>F%
deferred liabilities 遞延負債 `$M
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delivery 交貨 A9iQ{l
delivery expense 送貨費 <uC<GDO
delivery order 出貨單 'xk1o,;
demand draft 即期匯票 ", QPb3
demand note 即期票據 4a?r` '
demurrage charge 延期費 716hpj#*
deposit 存款 %:%MUdl6
deposit slip 存款單 Qi"'bWX@
depreciation 折舊 CZ2iJy
direct cost 直接成本 d9|
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direct labour 直接人工 );!dg\U
director 董事 4/f[`].#W
discount 折扣 ?jFc@t*\:
discount on purchase 進貨折扣 W%WC(/hor
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