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。 V4NQcy?
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acceptance 承兌 aVHIU3
account 賬戶 k9OGnCW\
accountant 會計員 2b"DkJj'
accounting 會計 cQuL9Xo
accounting system 會計制度 qe#5;#
accounts payable 應付賬款 #"KC29!Yj
accounts receivable 應收賬款 B7[d^Y60B
accumulated profits 累積利益 ("t'XKP&N
adjusting entry ?#123;整記錄 (m,H 5
adjustment ?#123;整 -$o0P'Vx
administration expense 管理費用 ih/E,B"
advances 預付 mN}szW,
advertising expense 廣告費 YLQ0UeDN'
agency 代理 C{pOGc@
agent 代理人 L?ht^ H
agreement 契約 I/tMFg
allotments 分配數 "lw|EpQk`
allowance 津貼 m!Z<\2OP
amalgamation 合併 (1[59<cg]
amortization 攤銷 }R#W<4:
amortized cost 應攤成本 p>+9pxx~U
annuities 年金 p__wBUB
applied cost 已分配成本 D)ri_w!Q
applied expense 已分配費用 \H:T)EVy
applied manufacturing expense 己分配製造費用 b{
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apportioned charge 攤派費用 Jg[Ao#,==
appreciation 漲價 }' AY#g
article of association 公司章程
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assessment 課稅 Rv9jLH
assets 資產 &H;,,7u
attorney fee 律師費 2=NaqHt(
audit 審計 C$6FI`J
auditor 審計員 N
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average 平均數 F!EiF&[\J
average cost 平均成本 2L 1,;
bad debt 壞賬 }Cu[x'J
balance 餘額 jW`JThoq
balance sheet 資產負債表 Icrnu}pl_
bank account 銀行賬戶 9% T"W
bank balance 銀行結存 ( ~5M{Xh
bank charge 銀行手續費 :}v-+eIQ
bank deposit 銀行存款 5\b GCf
bank discount 銀行貼現 nPXP9wmh4x
bank draft 銀行匯票 Pn">fWRCx
bank loan 銀行借款 ":Tm6Nj
bank overdraft 銀行透支 YP
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bankers acceptance 銀行承兌 &R<aRE:+R
bankruptcy 破產 K'r;#I|"J
bearer 持票人 E^F<"mL*
beneficiary 受益人 /VT/KT{
bequest 遺產 ;z4F-SYQ
bill 票據 ,<tJ`,0X
bill of exchange 匯票 $q@d.Z>;
bill of lading 提單
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bills discounted 貼現票據 ?x #K:a?
bills payable 應付票據 dz9
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bills receivable 應收票據 nFEJO&1+
board of directors 董事會 Cr7Zi>sd<!
bonds 債券 !Rl|o^Vw>{
bonus 紅利 >%U+
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book value 賬面價值
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bookkeeper 簿記員 ):! =XhQ
bookkeeping 簿記 o2ggHZe/=@
branch office general ledger 支店往來賬戶 (CxA5u1|l
broker 經紀人 <(lA
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brought down 接前 \QK@wgu
brought forward 接上頁 29RP$$gR
budget 預算 f"5O'QHGQK
by-product 副產品 7a'yO+7-)
by-product sales 副產品銷售 _ Ncbo#G
capital 股本 {\[ Gl
capital income 資本收益 I1E9E$m5\<
capital outlay 資本支出 w'H'o!*/
capital stock 股本 U8Y%rFh1
capital stock certificate 股票 yQ[;y~W
carried down 移後 Sf, z
carried forward 移下頁 SraZxuPg>
cash 現金 V|MGG
cash account 現金賬戶 9Lb96K?=>
cash in bank 存銀行現金 2H
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cash on delivery 交貨收款 :G1ddb&0+
cash on hand 庫存現金 yXR1N
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cash payment 現金支付 /88s~=
cash purchase 現購 `-L?x2)U
cash sale 現沽 N*-tBz
cashier 出?#123;員 P9cx&Hk9
cashiers check 本票 sxREk99lL
certificate of deposit 存款單折 A#"Wk]jX
certificate of indebtedness 借據 `$6o*g>:
certified check 保付支票 j?.F-ar
certified public accountant 會計師 1VX3pkUET
charges 費用 i?6&4
charge for remittances 匯水手續費 fc9;ZX7
charter 營業執照 !!1?2ine
chartered accountant 會計師 n N<N~
chattles 動產 q9/v\~m
check 支票 qk (Eyp
che stub 支票存根 c|Ivet>3
closed account 己結清賬戶 >H;i#!9,
closing 結算 uks75W!}U
closing entries 結賬紀錄 !/is+
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closing stock 期末存貨 e%\^V\L
closing the book 結賬 +lym8n~-O
columnar journal 多欄日記賬 QJ2]8K)+C
combination 聯合 @k?vbq
commission 佣金 n$
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commodity 商品 #aP#r4$
common stock 普通股 Bs~~C8+
company 公司 O sgPNy0
compensation 賠償 *4cuWkQ,
compound interest 複利 &BVHQ7[
consignee 承銷人 -N45ni87
consignment 寄銷 }Ce9R2
consignor 寄銷人 (g##wa)L
consolidated balance sheet 合併資產負債表 )
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consolidated profit and loss account 合併損益表 v ccH(T
consolidation 合併 U: 9&0`k(
construction cost 營建成本 %~LY'cfPse
construction revenue 營建收入 U zy
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contract 合同 Cy~ IB [
control account 統制賬戶 ;,4*uU'vq
copyright 版權 7d: ]o>
corporation 公司 G]K1X"W?
cost 成本 eHphM;C
cost accounting 成本會計 Qd}n4KF\
cost of labour 勞工成本 >ED;_L*_o
cost of production 生產成本 Y6jyU1>
cost of manufacture 製造成本 KYFKH+d>m
cost of sales 銷貨成本 Y+?QHtZL
cost price 成本價格 h[
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credit 貸方 gX}'b\zxC
credit note 收款通知單 |a(KVo
creditor 債權人 Ni_H1G
crossed check 橫線支票 Xoe|]@U`
current account 往來活期賬戶 / ;`H )
current asset 流動資產 h,{m{Xh
current liability 流動負債 42Z:J 0
current profit and loss 本期損益 h3MdQlJ&
debit 借方 T
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debt 債務 /JD}
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debtor 債務人 'n &p5%
deed 契據 t>bzo6cj
deferred assets 遞延資產 PucNu8
deferred liabilities 遞延負債 _H+]G"k/r
delivery 交貨 !nmZ"n|}p
delivery expense 送貨費 k6tCfq;
delivery order 出貨單 i fsh(^N
demand draft 即期匯票 S:xXD^n#H
demand note 即期票據 V6g*"e/8
demurrage charge 延期費 pzF_g-B
deposit 存款
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deposit slip 存款單
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depreciation 折舊 =E-x0sr?
direct cost 直接成本
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direct labour 直接人工 oC&}lp)q
director 董事 m<gdyY
discount 折扣 A4j,]hOD
discount on purchase 進貨折扣 SoIK<*J
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