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。 L;
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acceptance 承兌 %?U"[F1
account 賬戶 <m-Ni
accountant 會計員
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accounting 會計 K'>P!R:El
accounting system 會計制度 @WMj^t1D+
accounts payable 應付賬款 cYBrRTrI#
accounts receivable 應收賬款 +#&el//
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 l#mqV@?A~
adjustment ?#123;整 ^xBb$
administration expense 管理費用 I8XGU)
advances 預付 d#x8O4S%i2
advertising expense 廣告費 s0x@
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agency 代理 OJh+[bf"
agent 代理人 ][s*~VK;
agreement 契約 yQ72v'
allotments 分配數 #g5't4zqx
allowance 津貼 $`cy'ZaF
amalgamation 合併 RlG'|xaT
amortization 攤銷 m-Mhf;
amortized cost 應攤成本 t[L2'J.5
annuities 年金 j@kRv@
applied cost 已分配成本 +]aD^N9['
applied expense 已分配費用 Pl`Bd0
applied manufacturing expense 己分配製造費用 roK4RYJ7)
apportioned charge 攤派費用 /v<e$0~s<
appreciation 漲價 o.v,n1Nm
article of association 公司章程 {&6l\|
assessment 課稅 CNpCe-%&
assets 資產 $~;6 hnrm
attorney fee 律師費 O&gy(
audit 審計 LNsE7t
auditor 審計員 T%z!+/=&^
average 平均數 )o}=z\M-bN
average cost 平均成本 |\yDgs%EGy
bad debt 壞賬
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balance 餘額 rzc 3k~@
balance sheet 資產負債表 J:M<9W
bank account 銀行賬戶 x<)!$cg
bank balance 銀行結存 q[We][Nrzb
bank charge 銀行手續費 b*$o[wO9
bank deposit 銀行存款 \, X?K
bank discount 銀行貼現 RMs1{64:
bank draft 銀行匯票 am)J'i,
bank loan 銀行借款 'PxL^
bank overdraft 銀行透支 \Ho#[k=y*/
bankers acceptance 銀行承兌 EH
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bankruptcy 破產 1bFEx_
bearer 持票人 kG~ivB}x
beneficiary 受益人 {/,+_E/
bequest 遺產 <#J<QYF&2
bill 票據 ^O,6(@>
bill of exchange 匯票 g
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bill of lading 提單 k-t,y|N
bills discounted 貼現票據
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bills payable 應付票據 v@<lEG#$"|
bills receivable 應收票據 g*\v}6
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board of directors 董事會 ).@)t:uNa
bonds 債券 Jq=>H@il
bonus 紅利 j+ T\c2d
book value 賬面價值 _3-,3ia
bookkeeper 簿記員 _cnrGi}T
bookkeeping 簿記 & t @
branch office general ledger 支店往來賬戶 Hr_x~n=w
broker 經紀人 YC+ZVp"v
brought down 接前 Vo58Nz:%
brought forward 接上頁 !'UsC6Y4
budget 預算 9EY_R&Yq%
by-product 副產品 [eTck73
by-product sales 副產品銷售 xDAA`G
capital 股本 \ &|w;
capital income 資本收益 %%H. &*i,
capital outlay 資本支出 4$#ia
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capital stock 股本 ABS
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capital stock certificate 股票 Yru1@/;
carried down 移後 Kk"B501
carried forward 移下頁 {pi67"mYp
cash 現金 WLA_YMlA
cash account 現金賬戶 ;L/T}!Dx
cash in bank 存銀行現金 |Z +E(
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cash on delivery 交貨收款 E
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cash on hand 庫存現金 .bl/At3A
cash payment 現金支付 9dhFQWz"
cash purchase 現購 KfI$'F
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cash sale 現沽 p>hCh5
cashier 出?#123;員 ~S<F
cashiers check 本票 ?R~Ye
certificate of deposit 存款單折 \c`r9H^v{
certificate of indebtedness 借據 OAQ O J'
certified check 保付支票 h;h,dx
certified public accountant 會計師 `5aypJf1
charges 費用 RM=+ZmA
charge for remittances 匯水手續費 "q#kh,-C
charter 營業執照 H'(o}cn7~
chartered accountant 會計師 GA*Khqdid
chattles 動產 */@bNT9BgO
check 支票 -
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che stub 支票存根 ]k%KTvX*G
closed account 己結清賬戶 4pHPf<6
closing 結算 &-.eu
closing entries 結賬紀錄 w6%CBE2
closing stock 期末存貨 >w2WyYJYH
closing the book 結賬
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columnar journal 多欄日記賬 rzY@H }u
combination 聯合 )^a#Xn3z
commission 佣金 n"VE!`B
commodity 商品 *d*;M>
common stock 普通股 /[|md0,
company 公司 g
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compensation 賠償 OKH~Y-%<
compound interest 複利 7]+'%Uwu)
consignee 承銷人 T<~[vjA
consignment 寄銷 Z`Eb
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consignor 寄銷人 tfU3 6PR
consolidated balance sheet 合併資產負債表 6xQe!d3>s3
consolidated profit and loss account 合併損益表 6je%LHhL
consolidation 合併 J##X5'a3*
construction cost 營建成本 %b'VEd7
construction revenue 營建收入 IpVwn Nj!}
contract 合同 rsj}hS$
control account 統制賬戶 0BZOr-i
copyright 版權 LR?#H)$
corporation 公司 i:
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cost 成本 r}M4()9L
cost accounting 成本會計 wtick~
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cost of labour 勞工成本 %3B>1h9N
cost of production 生產成本 *
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cost of manufacture 製造成本 \:^n-D*fX
cost of sales 銷貨成本 Y:Tt$EQ
cost price 成本價格 ~2qG"1[\
credit 貸方 %LaC$w_X
credit note 收款通知單 17i@GnbNb
creditor 債權人 i3!$M/_]
crossed check 橫線支票 +4vX+;: br
current account 往來活期賬戶 EJ|ZZYke!
current asset 流動資產 hA19:H=7R0
current liability 流動負債 2\W<EWJ@
current profit and loss 本期損益 PqeQe5
debit 借方 %R5MAs&-5
debt 債務 8o!^ZOmU<
debtor 債務人 w3hL.Z,kV
deed 契據 s+t eYL#Zi
deferred assets 遞延資產 `6F8Kqltr
deferred liabilities 遞延負債 X-WvKH(=w
delivery 交貨 yodrX&"
delivery expense 送貨費 GM92yi!8
delivery order 出貨單 .-*nD8b
demand draft 即期匯票 T$B4DQ
demand note 即期票據 ;a77YLTQ
demurrage charge 延期費 h$h`XBVZe;
deposit 存款 s8O+&^(U
deposit slip 存款單 ?Qp_4<(5
depreciation 折舊 I!#^F1p1
direct cost 直接成本 U?C{.
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direct labour 直接人工 r>eXw5Pr7
director 董事 gVWLY;c 3}
discount 折扣 `Hu;Gdj=
discount on purchase 進貨折扣 aM1JG$+7 G
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