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。 $t?e=#G
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acceptance 承兌 uSbg*OA
account 賬戶 g9Ll>d)tE3
accountant 會計員 Fs~-exY1
accounting 會計 -4a&R=%p
accounting system 會計制度 d":{a6D*d
accounts payable 應付賬款 a_x6 v*
accounts receivable 應收賬款 r JxT)bR
accumulated profits 累積利益 e$h\7i:(
adjusting entry ?#123;整記錄 IT"jtV
adjustment ?#123;整 Tj#
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administration expense 管理費用 HyMb-Us
advances 預付 l\GNd6)H
advertising expense 廣告費 >TJ$Z3
agency 代理 _u!G6
agent 代理人 %;gWl1&5
agreement 契約 {,X(
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allotments 分配數 n40Z
allowance 津貼 djp(s$:{4
amalgamation 合併 w[_Uv4M
amortization 攤銷 u?i1n=Ne
amortized cost 應攤成本 cPYQ<Y=
annuities 年金 hkxZ=l
applied cost 已分配成本 }Z=Qy;zk
applied expense 已分配費用 }2
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applied manufacturing expense 己分配製造費用 >?V->7QLP
apportioned charge 攤派費用 }8e%s;C
appreciation 漲價 ]
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article of association 公司章程 HB^azHr
assessment 課稅 AJ}Q,E
assets 資產 )}v2Z3:
attorney fee 律師費 D%btlw?{
audit 審計 cm<3'#~Q?
auditor 審計員 ShP V!$0
average 平均數 wz=I+IN:
average cost 平均成本 #Ba'k6b
bad debt 壞賬 R(fR1
balance 餘額 o\#e7 Hqbh
balance sheet 資產負債表 5kz`_\&
bank account 銀行賬戶 #wfR$Cd
bank balance 銀行結存 (@9-"W
bank charge 銀行手續費 Z$@Nzza-
bank deposit 銀行存款 <o
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bank discount 銀行貼現 aMWNZv
bank draft 銀行匯票 O!jCQ{ T
bank loan 銀行借款 M9nYt~vHX
bank overdraft 銀行透支 '
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bankers acceptance 銀行承兌 (A_9;uL^_
bankruptcy 破產 jC=_>\<|X*
bearer 持票人 L\5n!(,0
beneficiary 受益人 4k8 @u
bequest 遺產 D]REZuHOI
bill 票據 I nk76-
bill of exchange 匯票 h";sQ'us
bill of lading 提單 [o6d]i!
bills discounted 貼現票據 RY&~{yl$"1
bills payable 應付票據 j.sf FS
bills receivable 應收票據 KAGq\7
board of directors 董事會 :1Ay_b_J
bonds 債券 v?rN;KY#pK
bonus 紅利 IZGty=Q_
book value 賬面價值 ZZUCwczI
bookkeeper 簿記員 hO8B]4=&*
bookkeeping 簿記 P_}$|zj7
branch office general ledger 支店往來賬戶 3-0Y<++W3>
broker 經紀人 3mWN?fC
brought down 接前 :HC{6W`$
brought forward 接上頁 LdcP0G\"VG
budget 預算 0T*jv! q>
by-product 副產品 *KNR",.
by-product sales 副產品銷售 />$kDe
capital 股本 ugz1R+f_4{
capital income 資本收益 \VW.>@s~
capital outlay 資本支出 !Qy3fs
capital stock 股本 RAvV[QkT
capital stock certificate 股票 h4U .wk
carried down 移後 LS;kq',
carried forward 移下頁 Z=ho7i
cash 現金 mYZH]oo
cash account 現金賬戶 'yl`0,3wV
cash in bank 存銀行現金 7ORwDR,`5
cash on delivery 交貨收款 / wEr>[8S
cash on hand 庫存現金 {az8*MR=X
cash payment 現金支付 n']@Sp
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cash purchase 現購 -1[ri8t;nV
cash sale 現沽 7J\I%r
cashier 出?#123;員 kC)dia{$
cashiers check 本票
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certificate of deposit 存款單折 }wn GO
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certificate of indebtedness 借據 q^gd1K<N
certified check 保付支票 f_}55?i0
certified public accountant 會計師 u >x2
charges 費用 g\2Y605DM
charge for remittances 匯水手續費 6d,"GT
charter 營業執照 k5^'b#v
chartered accountant 會計師 xZ .:H&0G
chattles 動產 ~Oolm_+{}
check 支票 Mb-C DPT
che stub 支票存根 3+IS7ATn
closed account 己結清賬戶 ^7=yjD`
closing 結算 ]:F]VRPT
closing entries 結賬紀錄 |
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closing stock 期末存貨 x\)-4w<P
closing the book 結賬 3?C$Tl2G8
columnar journal 多欄日記賬 ]itvu :pl%
combination 聯合 v6]lH9c{,
commission 佣金 OA[w|Tt
commodity 商品 Oa{M9d,l
common stock 普通股 {R(q7ALR
company 公司 Ltc>@
compensation 賠償 T. {P}#'|
compound interest 複利 GZ9XG">
consignee 承銷人 o)w'w34FCT
consignment 寄銷 P'zA=Rd&~>
consignor 寄銷人 rN
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consolidated balance sheet 合併資產負債表 U<Ag=vsZE
consolidated profit and loss account 合併損益表 L,n'G%
consolidation 合併 @A
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construction cost 營建成本 oA`Ncu5
construction revenue 營建收入 ! @|"84
contract 合同 6
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control account 統制賬戶 t~e.LxN
copyright 版權 *c. *e4uzF
corporation 公司 Xq9%{'9
cost 成本 od
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cost accounting 成本會計 RxcX\:
cost of labour 勞工成本 IpHGit28
cost of production 生產成本 ZjbMk3Y
cost of manufacture 製造成本 }{HlY?S
cost of sales 銷貨成本 b16\2%Ea1
cost price 成本價格 G$WMW@fy
credit 貸方 ge*f<#|0U-
credit note 收款通知單 iWO16
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creditor 債權人 7h0LR7
crossed check 橫線支票 j&u{a[Y/}
current account 往來活期賬戶 [WuN?H
current asset 流動資產 o#CNr5/
current liability 流動負債 [/\}:#MLe
current profit and loss 本期損益 "RiY#=}sm
debit 借方 QrDI$p7;'
debt 債務 uK1DC i
debtor 債務人 Dhv ^}m@
deed 契據 b@"#A8M
deferred assets 遞延資產 FZO}+ P
deferred liabilities 遞延負債 l 'm!e '7_
delivery 交貨 #,lJ>mTe4
delivery expense 送貨費 DOyYy~Q
delivery order 出貨單 lh{U@,/
demand draft 即期匯票 9n%vz@X
demand note 即期票據 6;Wns'
demurrage charge 延期費 Gu-6~^Km9
deposit 存款 "K;f[&xO,o
deposit slip 存款單 <BEM`2B
depreciation 折舊
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direct cost 直接成本 J4"?D9T3G
direct labour 直接人工 v*U OD'tk
director 董事 Ah
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discount 折扣 !W^P|:Qt
discount on purchase 進貨折扣 RR
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