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。 0m
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acceptance 承兌 E30Z`$cz:
account 賬戶 lE'wfUb
accountant 會計員 qnXTNs
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accounting 會計 En\Z#0,V
accounting system 會計制度 y42#n
accounts payable 應付賬款 `[Sl1saZ$S
accounts receivable 應收賬款 O:YJ%;w
accumulated profits 累積利益 ve fU'
adjusting entry ?#123;整記錄 NbkK&bz
adjustment ?#123;整 SY T$3|a
administration expense 管理費用 ]]PE#DDg
advances 預付 $DE&J4K
advertising expense 廣告費 \=fh-c(J,
agency 代理 3[V
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agent 代理人 E
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agreement 契約 p9iu:MucD<
allotments 分配數 :c:V%0Yji
allowance 津貼 d.AC%&W
amalgamation 合併 aq$q
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amortization 攤銷 NzlAC
amortized cost 應攤成本 SiTeB)/
annuities 年金 :tbd,Uo
applied cost 已分配成本 6 64q~_@B1
applied expense 已分配費用 :)4*^a/lC
applied manufacturing expense 己分配製造費用 Z&Pu8zG
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apportioned charge 攤派費用 JDlBVZ!
appreciation 漲價 QN g\4%
article of association 公司章程 ^Xs]C|=W
assessment 課稅 %b?uW]j:
assets 資產 MI*Sq\-i
attorney fee 律師費 tvpN/p
audit 審計 X 8R1a?
auditor 審計員 &S-er{]]
average 平均數 'RLOV
average cost 平均成本 `D2Mss$!
bad debt 壞賬 Y;_T=L
balance 餘額 onnugj3
balance sheet 資產負債表 FYl3c
bank account 銀行賬戶 X"<|Z]w
bank balance 銀行結存 9/3;{`+[a
bank charge 銀行手續費 p6[ (81
bank deposit 銀行存款 A[JM4x
bank discount 銀行貼現 {y-`QS
bank draft 銀行匯票 h<NRE0-
bank loan 銀行借款 y6%<zhs
bank overdraft 銀行透支 ,LUTHWEo"I
bankers acceptance 銀行承兌 C}Qt "-%
bankruptcy 破產 A*i_|]Q
bearer 持票人 39D }
beneficiary 受益人 1;&T^Gdj
bequest 遺產 -J?~U2
bill 票據 %5Rq1 $D
bill of exchange 匯票 2f..sNz
bill of lading 提單 (>AFyh&3,X
bills discounted 貼現票據 (h,Ws-O
bills payable 應付票據 yL&/m~{s
bills receivable 應收票據 %?
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board of directors 董事會 c0[k T
bonds 債券 a.,_4;'UE1
bonus 紅利 E{>`MNj
book value 賬面價值 KlO(o#&N
bookkeeper 簿記員 ],
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bookkeeping 簿記 v3-?CQb(
branch office general ledger 支店往來賬戶 =x
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broker 經紀人 :-Wv>V
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brought down 接前
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brought forward 接上頁 o^GC=Aca`
budget 預算 .'lN4x
by-product 副產品 tlGWl0V?7Q
by-product sales 副產品銷售 p+<}YDMb
capital 股本 <'2u
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capital income 資本收益 /s`;9)G]9
capital outlay 資本支出 O?E6xc<8
capital stock 股本 hk;bk?:m
capital stock certificate 股票 784;]wdy\
carried down 移後 HcO5?{2
carried forward 移下頁 f:vD`Fz1
cash 現金 aQ|hi F}
cash account 現金賬戶
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cash in bank 存銀行現金 )4uq
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cash on delivery 交貨收款 C +@ i
cash on hand 庫存現金 Pux)>q] C
cash payment 現金支付 }cW#045es
cash purchase 現購 [H^ X"D
cash sale 現沽 g+|Bf&_
cashier 出?#123;員 zs8I
cashiers check 本票 |!Ists
certificate of deposit 存款單折 x6e +7"#~
certificate of indebtedness 借據 =]b9X7}
certified check 保付支票 oAz<G
certified public accountant 會計師 CQ> ]jQ,2
charges 費用 M/B/b<['
charge for remittances 匯水手續費 ?Ib}
charter 營業執照 )
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chartered accountant 會計師 sHs g_6~
chattles 動產 SRWg[H
check 支票 |yv]Y/=
che stub 支票存根 _FsB6
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closed account 己結清賬戶 __(V C:
closing 結算 bQ.nFa']
closing entries 結賬紀錄 ke6n/ h5`
closing stock 期末存貨 1b[NgOXY=
closing the book 結賬 s<VJ`Ur
columnar journal 多欄日記賬 8\_*1h40s
combination 聯合 jY+Do:#/wO
commission 佣金 PL@7KDQ
commodity 商品 <kbnu7?a*
common stock 普通股 NCDxcz;Gb
company 公司 sam[s4@eQ
compensation 賠償 WZK
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compound interest 複利 })7K S?
consignee 承銷人 61,O%lV
consignment 寄銷 **HrWM%?8o
consignor 寄銷人 Yb9cW\lr
consolidated balance sheet 合併資產負債表 pVz*ZQ[]
consolidated profit and loss account 合併損益表 {(0Id !
consolidation 合併 G?ZC9w]rA
construction cost 營建成本 '!@A}&]
construction revenue 營建收入 "XB4yExy
contract 合同 3?^NN|xg
control account 統制賬戶 AY;<q$8j%,
copyright 版權 3):?ZCw7y
corporation 公司 UN(3i(d
cost 成本 8!4[#y<
cost accounting 成本會計 T 9MzUV&
cost of labour 勞工成本 O!
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cost of production 生產成本 nl9kYE
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cost of manufacture 製造成本 K0 QH?F
cost of sales 銷貨成本 SwJHg
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cost price 成本價格 6>uQt:e
credit 貸方
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credit note 收款通知單 eI?HwP{m
creditor 債權人 WKOI\
crossed check 橫線支票 N'a?wBBR
current account 往來活期賬戶 07Y_^d
current asset 流動資產 G<fS(q
current liability 流動負債 t%HI1eO7h
current profit and loss 本期損益 kwc*i
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debit 借方 "$P'Wv
debt 債務 m{O
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debtor 債務人 cqjl5UB
deed 契據 cdDY]"k
deferred assets 遞延資產 UQnBqkE
deferred liabilities 遞延負債 $E @ouX?
delivery 交貨 F {/>u(@3
delivery expense 送貨費 G g(NGT
delivery order 出貨單 TH>,v
demand draft 即期匯票 ,3k@L\$.x
demand note 即期票據 6"%@L{UQ
demurrage charge 延期費 X&.:H~xS+
deposit 存款 ka8$dfC
deposit slip 存款單
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depreciation 折舊 s!aO*\[<h
direct cost 直接成本 7|{ B#
direct labour 直接人工 uct=i1+ fE
director 董事 |+u+)C
discount 折扣 Yfe'#MKfL
discount on purchase 進貨折扣 fw:7U%MGv
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