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。 21k5I #U
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acceptance 承兌 %%(R@kh
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account 賬戶
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accountant 會計員 x.Q&$#
accounting 會計 74!
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accounting system 會計制度 3u%{dG a
accounts payable 應付賬款 P[s8JDqu
accounts receivable 應收賬款 o7IxJCL=Q
accumulated profits 累積利益 Uj&W<'I
adjusting entry ?#123;整記錄 d,Y_GCZ7|W
adjustment ?#123;整 WJI[9@^I~
administration expense 管理費用 THmb6^
advances 預付 nUkaz*4qU
advertising expense 廣告費 j*
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agency 代理 gZ5[
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agent 代理人 pp9Zb.D\
agreement 契約 ^CwR!I.D}4
allotments 分配數 %Uz(Vd#K
allowance 津貼 R|i/lEq
amalgamation 合併 qI^
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amortization 攤銷
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amortized cost 應攤成本 t&?im<
annuities 年金
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applied cost 已分配成本 N},n `Yl.
applied expense 已分配費用 Jx'i2&hGN
applied manufacturing expense 己分配製造費用 1S@vGq}
apportioned charge 攤派費用 {Z
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appreciation 漲價 )BRKZQN
article of association 公司章程 3sd"nR?aX
assessment 課稅 )7_"wD`
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assets 資產 z=$jGL
attorney fee 律師費 DBLO|&2!z[
audit 審計 @LJpdvb
auditor 審計員 `a9L%z
average 平均數 {rcnM7 S1L
average cost 平均成本 b(9FZ]7S
bad debt 壞賬 !UFfsNiXZ
balance 餘額 z0/}
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balance sheet 資產負債表 T?4G'84nN
bank account 銀行賬戶 (Vo>e =q
bank balance 銀行結存
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bank charge 銀行手續費 ^iQn'++Q
bank deposit 銀行存款 [Y`,qB<B
bank discount 銀行貼現 {[+2n]f_G
bank draft 銀行匯票 6Zn
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bank loan 銀行借款 !0N7^Z"gtz
bank overdraft 銀行透支 m*mm\wN5
bankers acceptance 銀行承兌 &
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bankruptcy 破產 <8,cuX\
bearer 持票人 OQ9x*TmK
beneficiary 受益人 s|D>-
bequest 遺產 je]}R>[r5
bill 票據 Iy }:F8F>g
bill of exchange 匯票 }. z&P'
bill of lading 提單 w9|w2UK
bills discounted 貼現票據 >2By
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bills payable 應付票據 Hk|0HL
bills receivable 應收票據 p019)X|vx
board of directors 董事會 ,K^4fL$C;3
bonds 債券 C)cwAU|h#
bonus 紅利 $y
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book value 賬面價值
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bookkeeper 簿記員 <7Ae-!>x
bookkeeping 簿記 . BiCBp<
branch office general ledger 支店往來賬戶 ]^6c8sgnR
broker 經紀人 B<-kzt
brought down 接前 A4ISNM7R[
brought forward 接上頁 Kt(-@\)!
budget 預算 Pzb|t+"$
by-product 副產品 M?;y\vS?
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by-product sales 副產品銷售 @JRNb=?a
capital 股本 not YeY7wR
capital income 資本收益 RN@ctRS
capital outlay 資本支出 x|{IwA9
capital stock 股本 YZ+RWu9K
capital stock certificate 股票 c5mZG
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carried down 移後 D0BI5q
carried forward 移下頁 2ZQ}7`Y
cash 現金 +CI1V>6^
cash account 現金賬戶 ^gFqRbuS
cash in bank 存銀行現金 JCW\ *R
cash on delivery 交貨收款 Vrvic4
cash on hand 庫存現金 +b3^.wkq
cash payment 現金支付 h;j IYxj
cash purchase 現購 ox
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cash sale 現沽 TXZv2P9
cashier 出?#123;員 *@TZ+{t
cashiers check 本票 9+keX{/c
certificate of deposit 存款單折 07hF2[i
certificate of indebtedness 借據 TFuR@KaBR
certified check 保付支票 n!qV> k9Y
certified public accountant 會計師 F0690v0mB[
charges 費用
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charge for remittances 匯水手續費 CXCpqc
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charter 營業執照 XbQlHfrS
chartered accountant 會計師 h`MF#617
chattles 動產 3su78e t}
check 支票 %r+vSGt;5
che stub 支票存根 p7H3J?`w1+
closed account 己結清賬戶 =v*.p=r
closing 結算 @ps1Dr4s
closing entries 結賬紀錄 $Q*<96M
closing stock 期末存貨 P<fnLQ9
closing the book 結賬 'u` .P:
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columnar journal 多欄日記賬 w4LScvBg
combination 聯合 f}D1|\7
commission 佣金 Vn~UB#]'3
commodity 商品 !'Q -yoHKD
common stock 普通股 NuU9~gSQ
company 公司 VS&TA>
compensation 賠償 21(p|`X
compound interest 複利 !s@Rok
consignee 承銷人 dZ _zg<
consignment 寄銷 mYU9
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consignor 寄銷人 *kIc9}
consolidated balance sheet 合併資產負債表 &)oOeRwi].
consolidated profit and loss account 合併損益表 -[qq(E
consolidation 合併 jg&E94}+
construction cost 營建成本 1xc~`~
construction revenue 營建收入 ^`<w
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contract 合同 "}Me}S<
control account 統制賬戶 "l >Igm
copyright 版權 2On_'^O
corporation 公司 *:O.97q@h
cost 成本 B&N/$=5m
cost accounting 成本會計 )Af~B'OUd
cost of labour 勞工成本 W0=O+0$^
cost of production 生產成本 +t2SzQ j>
cost of manufacture 製造成本 @zgdq
cost of sales 銷貨成本 u=YX9Mo!
cost price 成本價格 ,hVvve,j}
credit 貸方 -WQ^gcO=7
credit note 收款通知單 ,<A$h3*
creditor 債權人 `
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crossed check 橫線支票 .SWt3|Pi5
current account 往來活期賬戶 .IJ_jt-^d
current asset 流動資產 X";@T.ZGut
current liability 流動負債 >Yt/]ta4+
current profit and loss 本期損益 ;=? ~
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debit 借方 cJgBI(S5
debt 債務 Skz|*n|
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debtor 債務人 vLxQ *50v$
deed 契據 Erk?}
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deferred assets 遞延資產 #oJ5k8Wy
deferred liabilities 遞延負債 MC,>pR{
delivery 交貨 -8N|xQ378
delivery expense 送貨費 ?:Y#Tbi3
delivery order 出貨單 `HuCT6O
demand draft 即期匯票 Uje|`<X
demand note 即期票據 x3rlJs`$;
demurrage charge 延期費 6{qIU}!
deposit 存款 YJ:3!B>Zo
deposit slip 存款單 fw; rbP!
depreciation 折舊 b~BIz95
direct cost 直接成本 m
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direct labour 直接人工 LJ VG~Yeo
director 董事 >h+349
discount 折扣 f+.T^es
discount on purchase 進貨折扣 -VZR
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