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。 SDIeq
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acceptance 承兌 9pcf jx..
account 賬戶 ".%LBs~$
accountant 會計員 =]a@)6y
accounting 會計 X6 ,9D[Nw
accounting system 會計制度 tZ^;{sM
accounts payable 應付賬款 `5Btg.
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accounts receivable 應收賬款 }|Tg_+
accumulated profits 累積利益 Y14R"*t~
adjusting entry ?#123;整記錄 1Q SIZoK7
adjustment ?#123;整 4E>(Y98
administration expense 管理費用 <o+
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advances 預付 e<4z)
advertising expense 廣告費 jtv
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agency 代理 +{%(_<
agent 代理人 u;Eu<jU1
agreement 契約 >k}/$R+
allotments 分配數 &8_;:
allowance 津貼 e@=[+iJc
amalgamation 合併 N[bN"'U/1
amortization 攤銷 dyzwJ70K
amortized cost 應攤成本 'w[d^L
annuities 年金 ,6O9#1A&i
applied cost 已分配成本 yZp:hs#
applied expense 已分配費用 RYl3txw
applied manufacturing expense 己分配製造費用 AvE^
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apportioned charge 攤派費用 "g%:#'5
appreciation 漲價 4~A#^5J
article of association 公司章程 $|(|Qzi%
assessment 課稅 3
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assets 資產 sBtG}Mo)
attorney fee 律師費 eCIRt/ uA
audit 審計 4 Qel;
auditor 審計員 x7Rq|NQ
average 平均數 BG:`Fq"T
average cost 平均成本 5
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bad debt 壞賬 i @9Qb
balance 餘額 ;"Y;l=9_
balance sheet 資產負債表 xdfvme[
bank account 銀行賬戶 IIQ3|eZ
bank balance 銀行結存 Kn#xY3W6
bank charge 銀行手續費 E#$_uZ4
bank deposit 銀行存款 n,jE#Z.D
bank discount 銀行貼現 Mc7 <[a
bank draft 銀行匯票 @MZ6E$I
bank loan 銀行借款 qH%L"J
bank overdraft 銀行透支 e4qk>Cw
bankers acceptance 銀行承兌 ru/zLj:
bankruptcy 破產 d =(Yl r
bearer 持票人 aC yb-P
beneficiary 受益人 :+
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bequest 遺產 i %hn
bill 票據 $qtU
bill of exchange 匯票 _RaVnMJKX4
bill of lading 提單 ]2\2/~l
bills discounted 貼現票據 CESe}^)n
bills payable 應付票據 A,lw-(.z4Z
bills receivable 應收票據 jaO#><f
board of directors 董事會 M-Z6TL
bonds 債券 TXD^Do5^
bonus 紅利 ?Y0$X>nm
book value 賬面價值 !
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bookkeeper 簿記員 I"cQ5gF?A
bookkeeping 簿記 h w ;d m
branch office general ledger 支店往來賬戶 $qlqWy-s
broker 經紀人 {`K]sa7`
brought down 接前 I6hhU;)C
brought forward 接上頁 9(^X2L&Z
budget 預算 0J:U\
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by-product 副產品 D;^ZWz0
by-product sales 副產品銷售 @0UwI%.
capital 股本 1Fvv/Tj
capital income 資本收益 >b4YbLkI#
capital outlay 資本支出 KSgQ:_u4}
capital stock 股本 c(Uj'uLc
capital stock certificate 股票 1!;"bHpk
carried down 移後 >^T,U0T])
carried forward 移下頁 o
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cash 現金 y13CR2t6
cash account 現金賬戶 ;ad9{":J#B
cash in bank 存銀行現金 (ciGLfNG
cash on delivery 交貨收款 Ng."+&
cash on hand 庫存現金 &Qtp"#{
cash payment 現金支付 XgiI6-B~
cash purchase 現購 Owh*KY:
cash sale 現沽 @dE 3
cashier 出?#123;員 3)C6OF>7
cashiers check 本票 do=x9k@Q
certificate of deposit 存款單折 } `>J6y9
certificate of indebtedness 借據 "]SJbuzh
certified check 保付支票 =p,4=wo{
certified public accountant 會計師 DV7<n&P
charges 費用 ;Z!~A"~$>
charge for remittances 匯水手續費
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charter 營業執照 hpqHllL
chartered accountant 會計師 l${Hgn+
chattles 動產 4[5lX C
check 支票 w>z8c3Dq}
che stub 支票存根 :\1rQT
closed account 己結清賬戶 pu2 wEQ
closing 結算 f*|8n$%
closing entries 結賬紀錄 f
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closing stock 期末存貨 ++T
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closing the book 結賬 c6?c>*z
columnar journal 多欄日記賬 (sV]UGrZ
combination 聯合 r|\5'ZMx
commission 佣金 q(ZB.
commodity 商品 [Q7->Wo|S:
common stock 普通股 R<y Nv
company 公司 0,1L e$)6
compensation 賠償 Y'<uZl^aX
compound interest 複利 jlRl2 #"
consignee 承銷人 uGuc._}=
consignment 寄銷 Z9J =vzsHE
consignor 寄銷人 S|{Yvyp
consolidated balance sheet 合併資產負債表 Q8;x9o@
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consolidated profit and loss account 合併損益表 b[{m>Fa+o#
consolidation 合併 (op
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construction cost 營建成本 YZ"+c&V"
construction revenue 營建收入 R
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contract 合同 r/N[7*i
control account 統制賬戶 c]s(u+i
copyright 版權 z`86-Ov
corporation 公司 lQp89*b?=U
cost 成本 0%h[0jGj
cost accounting 成本會計 l#2r.q^$|
cost of labour 勞工成本 */%$6s~
cost of production 生產成本 u=d`j
cost of manufacture 製造成本 2p$n*|T&c
cost of sales 銷貨成本 $n=W2WJ6f
cost price 成本價格 wE,=%?"
credit 貸方 "fX_gN?
credit note 收款通知單 dAYI D E
creditor 債權人 ?VMi!-POE
crossed check 橫線支票 ys&"r":I
current account 往來活期賬戶 .
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current asset 流動資產 <_BqpZ^`
current liability 流動負債 ql{^"8x
current profit and loss 本期損益 lF;ziF
debit 借方 }
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debt 債務 &57qjA,8<
debtor 債務人 ,GdxUld
deed 契據 {
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deferred assets 遞延資產 -vv
deferred liabilities 遞延負債 *ajFZI
delivery 交貨 1zb$5 {,|
delivery expense 送貨費 G
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delivery order 出貨單 ~I8v5 H
demand draft 即期匯票 DHh+%|e
demand note 即期票據 4&FNU)tt
demurrage charge 延期費 'sm[CNzS
deposit 存款 R7E]*:0}
deposit slip 存款單 c0!Te'?
depreciation 折舊 ^;V}l?J_s
direct cost 直接成本 X0^zw^2W
direct labour 直接人工 ;el]LnV!O
director 董事 HO266M
discount 折扣 T$gkq>!j<E
discount on purchase 進貨折扣 K:}h\ In
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