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。 VG'M=O{)3
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acceptance 承兌 >|IUjv2L
account 賬戶 8cI<~|4_
accountant 會計員 &?59{B.mD
accounting 會計 #l2KJ7AMK
accounting system 會計制度 cg
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accounts payable 應付賬款 }&!fT\4
accounts receivable 應收賬款 GI']&{
accumulated profits 累積利益 ^26vP7
adjusting entry ?#123;整記錄 PaIE=Q4gJ
adjustment ?#123;整 NpqK+GO
administration expense 管理費用 re[v}cB
advances 預付 J?DJA2o
advertising expense 廣告費 JlaT
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agency 代理 L{&5Ets
agent 代理人 nz+k ,
agreement 契約 *e/8uFX
allotments 分配數 f~a]og5|G
allowance 津貼 df9jT?l
amalgamation 合併 `YL)[t? V
amortization 攤銷 A*b>@>2
amortized cost 應攤成本 Xlg0u.
annuities 年金 u?xXZ]_u
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applied cost 已分配成本 (58}G2}q
applied expense 已分配費用 $Jc>B#1
applied manufacturing expense 己分配製造費用 4rDaJd>,
apportioned charge 攤派費用 nI0TvBD
appreciation 漲價 v2K6y|6,
article of association 公司章程 .0=VQU
assessment 課稅 S29k IJ
assets 資產 crvq]J5
attorney fee 律師費 Cr&,*lUo
audit 審計 @T 5dPmn
auditor 審計員 V =9
average 平均數 e]5
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average cost 平均成本 QP?eKW9 :
bad debt 壞賬 HuB\92u
balance 餘額 ( :h#H[F
balance sheet 資產負債表 T#OrsJdu
bank account 銀行賬戶 4;;K1< 1
bank balance 銀行結存 t?l0L1;
bank charge 銀行手續費 3OZu v};k
bank deposit 銀行存款 .+#<~Jv
bank discount 銀行貼現 ^E]Xq]vd"
bank draft 銀行匯票 ~[[(_C3
bank loan 銀行借款 Lnk(l2~U
bank overdraft 銀行透支 |K(jXZ)
bankers acceptance 銀行承兌 f?Am)
bankruptcy 破產 9jkaEn>m^
bearer 持票人 myq:~^L
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beneficiary 受益人 LFwRTY,G
bequest 遺產 P&kjtl68Y
bill 票據 )}3!iDA
bill of exchange 匯票 zt3y5'Nk
bill of lading 提單 P;' xa^Y
bills discounted 貼現票據 Bj1{=Pvl
bills payable 應付票據 kklM"Av
bills receivable 應收票據 %G43g#pD
board of directors 董事會 IN!,|)8s
bonds 債券 xtq='s8e
bonus 紅利 C]01(UoSZ
book value 賬面價值 }K3!ujvR
bookkeeper 簿記員 Y(U+s\X
bookkeeping 簿記 $-#|g
branch office general ledger 支店往來賬戶 ibj3i7G?
broker 經紀人 |,)=-21&;
brought down 接前 ]>T4\?aC
brought forward 接上頁 FG@ ')N!g
budget 預算 r@)
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by-product 副產品 t gpg
by-product sales 副產品銷售 I}hY @
capital 股本 Uja`{uc
capital income 資本收益 D *Hy 2eZ.
capital outlay 資本支出 ^|kqy<<X
capital stock 股本 -:]-g:;/
capital stock certificate 股票 ,e93
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carried down 移後 }bA@QEJ
carried forward 移下頁 ;jZfVRl
cash 現金 'jr[
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cash account 現金賬戶 a?K 3/0G
cash in bank 存銀行現金 ^f?>;,<&
cash on delivery 交貨收款 xa&5o`>1G
cash on hand 庫存現金 "
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cash payment 現金支付 ?BA~$|lfxu
cash purchase 現購 JI
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cash sale 現沽 -+)06BqF}
cashier 出?#123;員
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cashiers check 本票 [5T{`&
certificate of deposit 存款單折 F15Yn
certificate of indebtedness 借據 *kM^l!<g
certified check 保付支票 wUJ>?u9
certified public accountant 會計師 u,&[I^WK`C
charges 費用 8nKb
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charge for remittances 匯水手續費 ?#]wxH,
charter 營業執照 ^0T DaZDLp
chartered accountant 會計師 CA[3R
chattles 動產 L,7+26XV"B
check 支票 E Z+L'
che stub 支票存根 2T&n6t$p
closed account 己結清賬戶 K?$|Y-_D^M
closing 結算 3<A$lG
closing entries 結賬紀錄 &cuDGo.
closing stock 期末存貨 s1kG:h2|$
closing the book 結賬 HB:VpNFn
columnar journal 多欄日記賬 @Lk!nP
combination 聯合 jn,_Ncd#
commission 佣金 (Rs052m1
commodity 商品 u!@(u!Qz
common stock 普通股 l)K8.(2
company 公司 _|f_%S8a_=
compensation 賠償 fMluVND
compound interest 複利 +DwE~l
consignee 承銷人 /kH
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consignment 寄銷 ;t\oM7J|
consignor 寄銷人 W<tw],M-#
consolidated balance sheet 合併資產負債表 /+JHnedK
consolidated profit and loss account 合併損益表 >p?Vv0*
consolidation 合併 ZgI ?#e
construction cost 營建成本 1G`zwfmh~
construction revenue 營建收入 P,W(9&KM
contract 合同 2Y1y;hCK
control account 統制賬戶 u6MHdCJ0y
copyright 版權
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corporation 公司 :/XWk
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cost 成本 -J]j=
cost accounting 成本會計 dBb
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cost of labour 勞工成本 Boj#r ,x
cost of production 生產成本 aN
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cost of manufacture 製造成本 r(OH
cost of sales 銷貨成本 }/J<#}t
cost price 成本價格 tFvXVfml
credit 貸方 }CGA)yK~3
credit note 收款通知單 %@MO5#)NI
creditor 債權人 b-
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crossed check 橫線支票 a%*W(
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current account 往來活期賬戶 x%`tWE|
current asset 流動資產 BG^)?_69
current liability 流動負債 moCr4*jDX,
current profit and loss 本期損益 !t!'
debit 借方 k< $(
debt 債務 r<OqI*7
debtor 債務人 L2>
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deed 契據 1qm
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deferred assets 遞延資產 TH>7XK<90M
deferred liabilities 遞延負債 OfPv'rW{x
delivery 交貨 s)~Wcp'+M:
delivery expense 送貨費 uFnq 3m^u
delivery order 出貨單 ZLlAK ?N
demand draft 即期匯票 WCyjp
demand note 即期票據 :V~
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demurrage charge 延期費 *hli
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deposit 存款 v-&@c
deposit slip 存款單 /[+qw%>
depreciation 折舊 kJ"}JRA<
direct cost 直接成本 q'KXn0IY#
direct labour 直接人工 lS |:4U.
director 董事 |\T!,~
discount 折扣 ;nw}x4Y[
discount on purchase 進貨折扣 2[I[I*"_d
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