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。 JE5
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acceptance 承兌 MmPU7Nl%X
account 賬戶 4 PLk
accountant 會計員 :6 J +%(f
accounting 會計 Eqi
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accounting system 會計制度 snM Z0W
accounts payable 應付賬款 )O+}T5c=
accounts receivable 應收賬款 MfF~8
accumulated profits 累積利益 [$(%dV6O
adjusting entry ?#123;整記錄 .%BT,$1K
adjustment ?#123;整 -Ue$T{;RoH
administration expense 管理費用 Z0
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advances 預付 2'jOP"G
advertising expense 廣告費 /gcEw!JS
agency 代理 yfQ5:X
agent 代理人 5
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agreement 契約 n>3U_yt6b
allotments 分配數 -W{
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allowance 津貼 <oKGD50#
amalgamation 合併 #v#<itfFH
amortization 攤銷 {U]H;~3 ?
amortized cost 應攤成本 }UJv[
annuities 年金 qL6c`(0
applied cost 已分配成本 k-V,~c
applied expense 已分配費用 +=Jir1SLV
applied manufacturing expense 己分配製造費用 ;a=w5,h:
apportioned charge 攤派費用 5hj
appreciation 漲價 d4:`@*
article of association 公司章程 ,)+
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assessment 課稅 {%)s.5Pfw
assets 資產 .xzEAu ;
attorney fee 律師費 (YBMsh
audit 審計 vzzE-(\\e
auditor 審計員 +cJy._pi!
average 平均數 mvW%
average cost 平均成本
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bad debt 壞賬 |Z\R*b"
balance 餘額 H~eRT1
balance sheet 資產負債表 mC&=X6
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bank account 銀行賬戶 (@X~VACT
bank balance 銀行結存 d
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bank charge 銀行手續費 m p<1yY]
bank deposit 銀行存款 k 4/D8(OXw
bank discount 銀行貼現 7A\Cbu2tf
bank draft 銀行匯票 R_]{2~J+
bank loan 銀行借款
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bank overdraft 銀行透支 ,y4I[[
bankers acceptance 銀行承兌 /-zXM;h
bankruptcy 破產 =4uSFK_L
bearer 持票人 dca;'$
beneficiary 受益人 o)6p A^+
bequest 遺產 dpQG[vXe
bill 票據 Gir#
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bill of exchange 匯票 NW~z&8L
bill of lading 提單 DU%w1+u
bills discounted 貼現票據 s,bERN7'yO
bills payable 應付票據 o:Qv
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bills receivable 應收票據 A,su;Qh
board of directors 董事會 -?]W*f
bonds 債券 A,i75kd
bonus 紅利 (>J4^``x=
book value 賬面價值 }'r[m5T
bookkeeper 簿記員 G;>
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bookkeeping 簿記 u4z&!MT}
branch office general ledger 支店往來賬戶 =_j vk.
broker 經紀人 5tQ1fJze
brought down 接前
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brought forward 接上頁 [{4MR%--
budget 預算 `[o)<<}
by-product 副產品 ) 9,
by-product sales 副產品銷售 %B.D^]S1:
capital 股本 Va Z!.#(P
capital income 資本收益 f}guv~K
capital outlay 資本支出 =to=8H-
capital stock 股本 "5cM54Z0
capital stock certificate 股票 e \O/H<
carried down 移後 f%5zBYCgC
carried forward 移下頁 G!4(BGx&
cash 現金 $/Aj1j`"9+
cash account 現金賬戶 2Q;9G6p
cash in bank 存銀行現金 2r$#m*
cash on delivery 交貨收款 Kn+S, 1r
cash on hand 庫存現金 UR:aD_h
cash payment 現金支付 0G!]=
cash purchase 現購 I ZQHu h
cash sale 現沽 ceNix!P
cashier 出?#123;員 B|o2K}%f
cashiers check 本票 iy
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certificate of deposit 存款單折 ^
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certificate of indebtedness 借據 }kg ye2[
certified check 保付支票 EpQ8a[<-3
certified public accountant 會計師 9@Cv5L?p\
charges 費用 E2)h?cs
charge for remittances 匯水手續費 Wg`R_>qQSm
charter 營業執照 Y8flrM2CwG
chartered accountant 會計師 Dk48@`l2
chattles 動產 \EseGgd21
check 支票 Vh>Z,()>>@
che stub 支票存根 bLt.O(T}
closed account 己結清賬戶 m N8pg4
closing 結算 P2Vg 4
closing entries 結賬紀錄 fNGZ o
closing stock 期末存貨 `y+tf?QN
closing the book 結賬
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columnar journal 多欄日記賬 D7_*k%;@
combination 聯合 Z|}G6]h
commission 佣金 @k&qb!Qah
commodity 商品 |Ph3#^rM?
common stock 普通股 K98i[,rP
company 公司 I%urz!CNE*
compensation 賠償 B=|cS;bM$3
compound interest 複利 e{Z &d
consignee 承銷人 7gRgOzWfV
consignment 寄銷 1;VHM'
consignor 寄銷人 $.]l!cmi%Q
consolidated balance sheet 合併資產負債表 Ar~"R4!
consolidated profit and loss account 合併損益表 ]l8
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consolidation 合併 [$[:"N_
construction cost 營建成本 +{/
construction revenue 營建收入 I}R0q
contract 合同 bV/jfV"%E
control account 統制賬戶 QY= = GfHt
copyright 版權 b+Br=Fv"T
corporation 公司 sH\5/'?
cost 成本 Dc)dE2
cost accounting 成本會計 (Cqn6dWK
cost of labour 勞工成本 w6j/ Dq!
cost of production 生產成本 $M Jm*6h
cost of manufacture 製造成本 $ `7^+8vHV
cost of sales 銷貨成本 7g3>jh
cost price 成本價格 /hO1QT}xd
credit 貸方 Gg
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credit note 收款通知單 0wS+++n$5
creditor 債權人 .9.2Be
crossed check 橫線支票 yr,=.?C-
current account 往來活期賬戶 Sfdu`MQR
current asset 流動資產 R
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current liability 流動負債 %j7XEh<'
current profit and loss 本期損益 Kv~U6_=1
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debit 借方 g:EVhuK
debt 債務 cph:y
debtor 債務人 )m. 4i
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deed 契據 }\C-}
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deferred assets 遞延資產 {5
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deferred liabilities 遞延負債 iQ"XLrpl
delivery 交貨
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delivery expense 送貨費 i&n'N8D@
delivery order 出貨單 a0Zv p>Ft
demand draft 即期匯票 |ZQ@fmvL/p
demand note 即期票據 U,LTVYrO
demurrage charge 延期費 ?Q&yEGm(
deposit 存款 #Skv(IL
deposit slip 存款單 !^ _"~
depreciation 折舊 i7ly[6{^pr
direct cost 直接成本 ~zw]5|
direct labour 直接人工 A%^ILyU6c
director 董事 Fgh]KQ/5
discount 折扣 5scEc,JCi
discount on purchase 進貨折扣 N;[>,0&z
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