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。 ~2U5Wt
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acceptance 承兌 SV_b(wP9
account 賬戶 1BA5|
accountant 會計員 'xc
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accounting 會計 >`.$Tyw
accounting system 會計制度 C]%}L%,
accounts payable 應付賬款 TInp6w+u
accounts receivable 應收賬款 w<=-n;2
accumulated profits 累積利益 x?-kt.M
adjusting entry ?#123;整記錄 `v1~nNoY
adjustment ?#123;整 )u_[cEJHO
administration expense 管理費用 WEugm603
advances 預付 F%e5j9X`
advertising expense 廣告費 i@spd5.
agency 代理 wE09%
agent 代理人 eop7=!`-~~
agreement 契約 H}&4#CQ'!
allotments 分配數 E@^mlUf
allowance 津貼 /7XVr"R
amalgamation 合併 ^>!~%Vv7!
amortization 攤銷 nM&UdKf3
amortized cost 應攤成本 .ID9Xd$fky
annuities 年金 AoN|&o
applied cost 已分配成本 _8nT$!\\
applied expense 已分配費用 (e6KSRh2fF
applied manufacturing expense 己分配製造費用 3r,^is
apportioned charge 攤派費用 5QJFNE
appreciation 漲價 Fo[=Dh*AqU
article of association 公司章程 wDS(zG
assessment 課稅 UG<`m]
assets 資產 `?xE-S
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attorney fee 律師費 =OF]xpI'&a
audit 審計 QDJ:LJz\
auditor 審計員 $79-)4;z
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average 平均數 2
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average cost 平均成本 dW>$C_`?
bad debt 壞賬 :~+m9r
balance 餘額 ?{*/VJl$
balance sheet 資產負債表 rA#Ji~
bank account 銀行賬戶 / :@X<
bank balance 銀行結存 |9cSG),z
bank charge 銀行手續費 Stxrgmu
bank deposit 銀行存款 07tSXl5!
bank discount 銀行貼現 ,2_!hm/
bank draft 銀行匯票 /QCyA%y
bank loan 銀行借款 GjvTYg~
bank overdraft 銀行透支 n"c3C)
bankers acceptance 銀行承兌 Di8;Tq
bankruptcy 破產 #^oF^!
bearer 持票人 meNz0ve
beneficiary 受益人 9J'3b <
bequest 遺產 y153ax
bill 票據 P _3U4J
bill of exchange 匯票 C1KO]e >
bill of lading 提單 @s/0 .7
bills discounted 貼現票據 %R[X_n=
bills payable 應付票據 $*i"rlJC
bills receivable 應收票據 5uufpvah
board of directors 董事會 KdB9Q ;
bonds 債券 3
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bonus 紅利 =C.WM*= '
book value 賬面價值
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bookkeeper 簿記員 vswBK-w(Z
bookkeeping 簿記 2DbM48\E
branch office general ledger 支店往來賬戶 v<U +&D{
broker 經紀人 M,b^W:('4
brought down 接前 }8cX0mZ1j
brought forward 接上頁 PofHe
budget 預算 \4e6\6 +
by-product 副產品 2r|!:^'?W
by-product sales 副產品銷售 S0<m><|kl
capital 股本 CD+2
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capital income 資本收益 Du2v,n5@
capital outlay 資本支出 _C97G&
capital stock 股本 \v}3j^Yu
capital stock certificate 股票 h*GU7<F:a
carried down 移後 $"&U%3
carried forward 移下頁 d(-$ {
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cash 現金 {Qla4U
cash account 現金賬戶 ib%x&?||
cash in bank 存銀行現金 .wfN.Z
cash on delivery 交貨收款 a:3f>0_t
cash on hand 庫存現金 /Aq):T T
cash payment 現金支付 W^^}-9
cash purchase 現購 op%?
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cash sale 現沽 sB,>4*Zd
cashier 出?#123;員 axW4cS ?
cashiers check 本票 ?~5J!|r#
certificate of deposit 存款單折 *t+E8)qL
certificate of indebtedness 借據
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certified check 保付支票 Lx"a #rZ
certified public accountant 會計師 !bH
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charges 費用 ~t~5ctJ@
charge for remittances 匯水手續費 U0M>A
charter 營業執照 f1RfN
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chartered accountant 會計師 5vso%}c
chattles 動產 =abth6#)
check 支票 P00pSRQHD
che stub 支票存根 `(9B(&t^,
closed account 己結清賬戶 *G{Zo*2<
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closing 結算 '0xJp|[xVP
closing entries 結賬紀錄 &Tf R].
closing stock 期末存貨 [,|Z<
closing the book 結賬
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columnar journal 多欄日記賬 oEWx9c{~$
combination 聯合 ew
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commission 佣金 U&|$B|[
commodity 商品 M\s^>7es
common stock 普通股 _
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company 公司 a'v%bL;H~
compensation 賠償 n>dM OQb
compound interest 複利 d.7Xvx0Yww
consignee 承銷人 kPVP+}cA
consignment 寄銷 ,K'}<dm|x
consignor 寄銷人 W`PK9juu
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 ]rh)AE!Y(
consolidation 合併 [\ JZ
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construction cost 營建成本 `f:5w^A
construction revenue 營建收入 C3 %, pDh
contract 合同 w^*jhvV%kW
control account 統制賬戶 rwxJR@Ttn
copyright 版權 QsmG(1=
corporation 公司 iDO~G($C
cost 成本 o4kNDXP#S
cost accounting 成本會計 *4zVK/FJ
cost of labour 勞工成本 _OF8D
cost of production 生產成本 ;D/'7f7.}
cost of manufacture 製造成本 Pc]c8~
cost of sales 銷貨成本 ^yRCR] oT
cost price 成本價格 ]sjOn?YA+
credit 貸方 >NE]TZ.F
credit note 收款通知單 <C4^Vem
creditor 債權人 ^3`98y.Q
crossed check 橫線支票 iR#jBqXD
current account 往來活期賬戶 &-
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current asset 流動資產 v]*W*;
current liability 流動負債 )_EobE\
current profit and loss 本期損益 <,0&Ox
debit 借方 'q[V*4g
debt 債務 [,5clR=F
debtor 債務人 >t8eVMMa
deed 契據 +V|]:{3W
deferred assets 遞延資產 su=.4JcK
deferred liabilities 遞延負債 #%e`OA(b
delivery 交貨 xiRTp:>
delivery expense 送貨費 }7$\F!R
delivery order 出貨單 Yb =8\<;
demand draft 即期匯票 ,)L.^<
demand note 即期票據 7k3":2:
demurrage charge 延期費 hJ:Hv.{`)W
deposit 存款 (oJ#`k:&n
deposit slip 存款單 I{cn ,,8
depreciation 折舊 3iWLo Qm
direct cost 直接成本 raJyo>xXb5
direct labour 直接人工 .: 7h=neEW
director 董事 ^:-%tpB#!
discount 折扣 ,75,~
discount on purchase 進貨折扣 GZ'hj_2%<
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