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。 J8|F8dcz
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acceptance 承兌 R[
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account 賬戶 %mR roR6
accountant 會計員 ZKKz?reM'
accounting 會計 Y40Hcc+Fx
accounting system 會計制度 "kC uCc
accounts payable 應付賬款
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accounts receivable 應收賬款 b&.j>=
accumulated profits 累積利益 :>gzWVE<
adjusting entry ?#123;整記錄 h>v;1QO9D
adjustment ?#123;整 wN,DTmtD
administration expense 管理費用 p8<Y5:`
advances 預付 7Mxw0J
advertising expense 廣告費 uPk`9c
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agency 代理 O!+LM{>
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agent 代理人 %AbA(F
agreement 契約 =|IB=
allotments 分配數 ^p#f B4z
allowance 津貼 2`(-l{3
amalgamation 合併 Uq/#\7/rL
amortization 攤銷 *ayn<Vlh`^
amortized cost 應攤成本 [9f
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annuities 年金 @MIBW)P<
applied cost 已分配成本 =PXQX(_
applied expense 已分配費用 et";*EZJX
applied manufacturing expense 己分配製造費用 '| Enc"U
apportioned charge 攤派費用 Vx_lI
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appreciation 漲價 %FnaS
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article of association 公司章程 j.MpQ^eJ7
assessment 課稅 qJ QE|VM&
assets 資產 MCHRNhb9
attorney fee 律師費 u9>zC QRO
audit 審計 g]|K@sm
auditor 審計員 O[Xl*9P
average 平均數 *z4n2"<l
average cost 平均成本 l!f/0Rx5
bad debt 壞賬 $3BCA)5:
balance 餘額 "Y@rNmBj
balance sheet 資產負債表 dj*%^cI
bank account 銀行賬戶 uG2(NwOL
bank balance 銀行結存 6zK8-V?9F
bank charge 銀行手續費 Zd@'s.,J
bank deposit 銀行存款 IVD1mk
bank discount 銀行貼現 !xoN%5!
bank draft 銀行匯票 z'a#lA.$}
bank loan 銀行借款 %+oWW5q7
bank overdraft 銀行透支 MdK!Y
bankers acceptance 銀行承兌 9`}Wp2
bankruptcy 破產 @AUx%:}0Y:
bearer 持票人 /0QGU4=
beneficiary 受益人 K1>.%m
bequest 遺產 P9Hv){z
bill 票據 Lv@JfN"O
bill of exchange 匯票 R?Y#>K
bill of lading 提單 %C=^
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bills discounted 貼現票據 EqzS={Olj
bills payable 應付票據 vQ=W<>1
bills receivable 應收票據 U#G[#sd> K
board of directors 董事會 A+%oE
bonds 債券 <ml
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bonus 紅利 {=
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book value 賬面價值 ~[XDK`B
bookkeeper 簿記員 Ggy_
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bookkeeping 簿記 xP3_
branch office general ledger 支店往來賬戶 y
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broker 經紀人 e#Jx|Ej=
brought down 接前 9
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brought forward 接上頁 8[(eV.
budget 預算 wVk2Fr(
by-product 副產品 X0
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by-product sales 副產品銷售 quc?]rb
capital 股本 ~rEU83
capital income 資本收益 TF 6_4t6
capital outlay 資本支出 v :]y#y
capital stock 股本 f XxdOn.
capital stock certificate 股票 DG8]FhD^b
carried down 移後 flTK
carried forward 移下頁 >XP]NY}Po[
cash 現金 dT8m$}h9
cash account 現金賬戶 pH.wCD:1n
cash in bank 存銀行現金 LFy5tX#
cash on delivery 交貨收款 p,}-8#K[
cash on hand 庫存現金 B1m@
cash payment 現金支付 +]H9:ARI
cash purchase 現購 L*bUjR,C
cash sale 現沽 uRG0}>]|U
cashier 出?#123;員 (:E_m|00;
cashiers check 本票 r/=v;4.W
certificate of deposit 存款單折 bTZ/$7pp9
certificate of indebtedness 借據 {'Nvs_{6
certified check 保付支票 *A2J[,?c
certified public accountant 會計師 ug[|'tR8
charges 費用 {55{YDqx
charge for remittances 匯水手續費 @
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charter 營業執照 RL |.y~
chartered accountant 會計師 )0`;leli
chattles 動產 T8>:@EL-k
check 支票 a*hOT_;#
che stub 支票存根 ]O',Ei^
closed account 己結清賬戶 <.(IJ
closing 結算 4XK*sR0-`
closing entries 結賬紀錄 %KNnss}
closing stock 期末存貨 k\|G%0Jw
closing the book 結賬 wxpD{P
columnar journal 多欄日記賬 dgpo4'c}
combination 聯合 0trVmWQ8
commission 佣金 1B=vrG
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commodity 商品 3;~1rw=$<
common stock 普通股 M_+&XLnzsJ
company 公司 1i#uKKwE
compensation 賠償 NUiZ!&
compound interest 複利 0!veLXeK!
consignee 承銷人
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consignment 寄銷 EHkb{Q8
consignor 寄銷人 X}p#9^%N
consolidated balance sheet 合併資產負債表 YQ X+lE
consolidated profit and loss account 合併損益表 %]nYv#K
consolidation 合併 3 8pw
construction cost 營建成本
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construction revenue 營建收入 67%eAS
contract 合同 pl
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control account 統制賬戶 ?{%P9I
copyright 版權 @!fy24R]D
corporation 公司 -"u}lCz>
cost 成本 ^M6v;8EU
cost accounting 成本會計 K`* 8*k{
cost of labour 勞工成本 &+6XdhX
cost of production 生產成本 t&:'Ag
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cost of manufacture 製造成本 9_JK.
cost of sales 銷貨成本 x68J [; jm
cost price 成本價格 \$^
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credit 貸方 EAxg>}'1j
credit note 收款通知單 ~6.AE/ow
creditor 債權人 xb0hJ~e
crossed check 橫線支票 2/=CrK
current account 往來活期賬戶 &tw.]3
current asset 流動資產 6[wej$u
current liability 流動負債 ^~-i>gTD
current profit and loss 本期損益 ,,mkB6;
debit 借方 ~cy/\/oO
debt 債務 SEXe
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debtor 債務人 -en:81a#
deed 契據 b')CGqbbmT
deferred assets 遞延資產 'e02rqip{
deferred liabilities 遞延負債 cKh { s
delivery 交貨 M |?qSFv:
delivery expense 送貨費 $5r[YdnY<
delivery order 出貨單 GBu&2}
demand draft 即期匯票 QXishHk&
demand note 即期票據 ZJsc ?*@
demurrage charge 延期費 dMw7Lp&
deposit 存款 +`kfcA#pi
deposit slip 存款單 ;4 R1
depreciation 折舊 :y !e6
direct cost 直接成本 T({:Y. A;
direct labour 直接人工 T9KzVxHp5
director 董事 f%ZqK_CW
discount 折扣 @YdS_W
discount on purchase 進貨折扣 LT!B]y
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