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。 m{' q(w}
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acceptance 承兌 =|6IyL_N
account 賬戶 s%Z3Zj(,8(
accountant 會計員 C>LkU |[
accounting 會計 ks!
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accounting system 會計制度 -7lJ
accounts payable 應付賬款 .DT1Jvl
accounts receivable 應收賬款 UOq$88sr
accumulated profits 累積利益 g{&ux k);
adjusting entry ?#123;整記錄 O32:j
adjustment ?#123;整 b2z~C{l
administration expense 管理費用
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advances 預付
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advertising expense 廣告費 YoXXelO&
agency 代理 ]3%Z
agent 代理人 Hkpn/,D5
agreement 契約 k38Ds_sW6d
allotments 分配數
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allowance 津貼 .n"aQ@!
amalgamation 合併 QkA79%;j
amortization 攤銷 hhwV)Z
amortized cost 應攤成本 idV4hMF9
annuities 年金 a7Z PV1k
applied cost 已分配成本 |n0 )s% 8`
applied expense 已分配費用 2;A].5>l
applied manufacturing expense 己分配製造費用 h!$W^Tm2g
apportioned charge 攤派費用 Zl]\sJ1"
appreciation 漲價 &B[$l`1
article of association 公司章程 s`&8tP
assessment 課稅 ~v2_vEu}JX
assets 資產 m(?M]CH(A
attorney fee 律師費 JGJQ5zt
audit 審計 KyDQ<Dq&
auditor 審計員 @ %kCe>r
average 平均數 sz_|py?0
average cost 平均成本 <s
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bad debt 壞賬 !J.qH%S5
balance 餘額 W0X?"Ms|a
balance sheet 資產負債表 R}BHRmSQ
bank account 銀行賬戶 n
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bank balance 銀行結存 qbmy~\ZY
bank charge 銀行手續費 u=A&n6Q[Vo
bank deposit 銀行存款 9"oc.ue.2D
bank discount 銀行貼現 0IxXhu6v
bank draft 銀行匯票 HA>b'lqBM
bank loan 銀行借款 M&xfQNE
bank overdraft 銀行透支 ?%F*{3IP
bankers acceptance 銀行承兌 x?T/=C
bankruptcy 破產 ]7Tjt A.\q
bearer 持票人 J'|qFS
beneficiary 受益人 On#RYy^}
bequest 遺產 <1>\?$)D
bill 票據 crUt8L-B4
bill of exchange 匯票 g6+}'MN:5
bill of lading 提單 $#1i@dI
bills discounted 貼現票據 ?$v#;n?@I
bills payable 應付票據 B$sB1M0q
bills receivable 應收票據 ZEp UHdin
board of directors 董事會 $Ic:
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bonds 債券 Xh;Pbm|K
bonus 紅利 V07e29w
book value 賬面價值 1W;q(#q
bookkeeper 簿記員 XX#YiG4|J
bookkeeping 簿記 Ag^Cb'3X
branch office general ledger 支店往來賬戶 #toKT_
broker 經紀人 ng^`s}?o
brought down 接前 Rcfh*"k
brought forward 接上頁 eo4;?z
budget 預算 a=T_I1
by-product 副產品
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by-product sales 副產品銷售 1^TOTY
capital 股本 x/ lW=EQ
capital income 資本收益 ]N,n7v+}
capital outlay 資本支出 _py%L+&{
capital stock 股本 TeSF
capital stock certificate 股票 eJIBkFW/3y
carried down 移後 _0<qS{RW
carried forward 移下頁 FT!|YJz<K
cash 現金 x!"S`AM
cash account 現金賬戶 MS)(\&N
cash in bank 存銀行現金 TU&gj1
cash on delivery 交貨收款 .n'z\]-/Q
cash on hand 庫存現金 8xW_N"P.>
cash payment 現金支付 <p;cR` %uE
cash purchase 現購 VnAJOR7lrx
cash sale 現沽 % V/J6
cashier 出?#123;員 hlWTsi4N
cashiers check 本票 1-!u=]JDE
certificate of deposit 存款單折 ^(r?k_i/
certificate of indebtedness 借據 Y<0
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certified check 保付支票 F
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certified public accountant 會計師 x|&A^hQ
charges 費用 wM8Gz.9,
charge for remittances 匯水手續費 GcmN4
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charter 營業執照 sg RY`U.C
chartered accountant 會計師 }J$Q
chattles 動產 X`YA JG
check 支票 rZm|7A)i
che stub 支票存根 ,#@B3~giC
closed account 己結清賬戶 %{Ez0XwGCn
closing 結算 GdVq+,Ge
closing entries 結賬紀錄
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closing stock 期末存貨 EW7heIT$
closing the book 結賬 }%Dsy2:y
columnar journal 多欄日記賬 <iDqt5)N
combination 聯合 $$_aHkI j
commission 佣金 q|xJ)[AO
commodity 商品 v0&E!4q*'
common stock 普通股 $\h\,N$y
company 公司 rP Wn
compensation 賠償 h)2W}p{a4=
compound interest 複利 K"B2
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consignee 承銷人 >jMq-#*4
consignment 寄銷 p}_n
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consignor 寄銷人 /X>Fn9mM
consolidated balance sheet 合併資產負債表 Y).5(t7zaR
consolidated profit and loss account 合併損益表 })f4`$qf
consolidation 合併 +MU|XT_5|6
construction cost 營建成本 /ZlPEs)
construction revenue 營建收入 ?$T!=e"
contract 合同 \}[{q
control account 統制賬戶 ". #=_/op
copyright 版權 bAS('R;4
corporation 公司 MM8@0t'E
cost 成本 X~wkqI#d%E
cost accounting 成本會計 No#1Ik w
cost of labour 勞工成本 QwPLy O
cost of production 生產成本 frV* +
cost of manufacture 製造成本 Qvo(2(
cost of sales 銷貨成本 n%GlOKC
cost price 成本價格 z=C'qF
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credit 貸方 +s?0yH-%p
credit note 收款通知單 _EMq"\ND
creditor 債權人 Q[?O+
crossed check 橫線支票 mkH{%7n
current account 往來活期賬戶 R+,eX jz"
current asset 流動資產 )pELCk
current liability 流動負債 KZ_d..l*W
current profit and loss 本期損益 r#ES|
debit 借方 k/[*Wz$W
debt 債務 2
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debtor 債務人 Teq1VK3Hr
deed 契據 5MUM{(C
deferred assets 遞延資產 [>+}2-#
deferred liabilities 遞延負債 %g1{nGah
delivery 交貨 Np$peT[
delivery expense 送貨費 L%4[,Rsw
delivery order 出貨單 {|)u).n|
demand draft 即期匯票 2(SK}<X
demand note 即期票據 MLD-uI10{
demurrage charge 延期費 v,6
deposit 存款 H(f~B<7q
deposit slip 存款單 FCO5SX
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depreciation 折舊 nT
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direct cost 直接成本 [Y@?l]&