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。 onRxe\?D(
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acceptance 承兌 z8_m<uewz
account 賬戶 seC]=UJh#>
accountant 會計員 au@ LQxKQ
accounting 會計 k__i Jsk
accounting system 會計制度
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accounts payable 應付賬款 HS XS%v/Y
accounts receivable 應收賬款 /x,gdZPX
accumulated profits 累積利益 X,
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adjusting entry ?#123;整記錄 lT#&\JQ
adjustment ?#123;整 V>ML-s9
administration expense 管理費用 26PUO$&b.
advances 預付 J(JsfU4
advertising expense 廣告費 /ts=DxCC;
agency 代理 ig<Eyr
agent 代理人 Tm(XM<
agreement 契約 $}V<Um
allotments 分配數 h[#Lg3
allowance 津貼 gD10C,{
amalgamation 合併 >J
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amortization 攤銷 Zu`;
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amortized cost 應攤成本 W^npzgDCo
annuities 年金 {*,~,iq
applied cost 已分配成本 6w(Mb~[n
applied expense 已分配費用 4YDK`:4I~
applied manufacturing expense 己分配製造費用 7[h_"@_A7
apportioned charge 攤派費用 '?=SnjMX
appreciation 漲價 <_$]!Z6UR
article of association 公司章程 mR@|] T
assessment 課稅 !Ob
assets 資產 K]ob>wPf
attorney fee 律師費 yI/2 e [
audit 審計 Ls{z5*<FM
auditor 審計員 O4RNt,?l
average 平均數 '{dduHo
average cost 平均成本 qzS 9ls>>
bad debt 壞賬 %Xs3Lz
balance 餘額 5OeTOI()&5
balance sheet 資產負債表 uMVM- (g%
bank account 銀行賬戶 Z?X0:WK
bank balance 銀行結存 $2B_a
bank charge 銀行手續費 q9fC
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bank deposit 銀行存款 kR$>G2$!
bank discount 銀行貼現 KwK[)Cvv
bank draft 銀行匯票 W9n0Jv
bank loan 銀行借款 @)s;u}H
bank overdraft 銀行透支 $*
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bankers acceptance 銀行承兌 &7z79#1NS
bankruptcy 破產 IN=pki|.
bearer 持票人 M2HO!btf
beneficiary 受益人 L
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bequest 遺產 #:C;VAAp
bill 票據 ?&;d#z*4
bill of exchange 匯票 9rXbv4{
bill of lading 提單 jJFWPD]u
bills discounted 貼現票據 X8~dFjhX
bills payable 應付票據 7'u<)V
bills receivable 應收票據 6BM[RL?T
board of directors 董事會 j,%@%upM
bonds 債券 h/~:}Bof
bonus 紅利 n,sf$9"
book value 賬面價值 3ThBy'
bookkeeper 簿記員 ?_mcg8A@@*
bookkeeping 簿記 Y<|!)JLB2
branch office general ledger 支店往來賬戶 -
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broker 經紀人 HR)Dz~Obw
brought down 接前 Td#D\d\R
brought forward 接上頁 qu]ch&"?U
budget 預算 Yhdt"@;..
by-product 副產品 79 z
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by-product sales 副產品銷售 &:}e`u@5|
capital 股本
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capital income 資本收益 ,M2u (9
capital outlay 資本支出 n8<o*f&&9>
capital stock 股本 T}} 0hs;
capital stock certificate 股票 Rs
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carried down 移後 z _qy>
carried forward 移下頁 9~+A<X]Hd
cash 現金 w-2&6o<n-
cash account 現金賬戶 LhM{LUi
cash in bank 存銀行現金 [ZwZGAP
cash on delivery 交貨收款 is=sV:j:
cash on hand 庫存現金 f[,9WkC
cash payment 現金支付 iVq4&X_x
cash purchase 現購 a*LT <N
cash sale 現沽 DxjD/?R8
cashier 出?#123;員 >!+.M9
cashiers check 本票 k=w;jX&;`
certificate of deposit 存款單折 zJ{?'kp
certificate of indebtedness 借據 o
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certified check 保付支票 B;9"=0
certified public accountant 會計師 o(xRq;i
charges 費用 %bI(
charge for remittances 匯水手續費 [NcS[*qp
charter 營業執照 @$FE}j_
chartered accountant 會計師 _^4\z*x
chattles 動產 0_yE74i
check 支票 xe^*\6Y
che stub 支票存根 ~;St,Fw<<
closed account 己結清賬戶 -r/G)Rs
closing 結算 34VyR
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closing entries 結賬紀錄 Z09FW>"u
closing stock 期末存貨 WqN=D5
closing the book 結賬 [?)=3Pp
columnar journal 多欄日記賬 "8K
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combination 聯合 [c4.E"
commission 佣金 H+ra w/"
commodity 商品 9 tZ)#@\
common stock 普通股 u#5/s 8
company 公司 Z=%+U _,
compensation 賠償 d
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compound interest 複利 `x:znp} '
consignee 承銷人 a] :tn:q
consignment 寄銷 eeIh }t>[
consignor 寄銷人 2mL1BG=Yk
consolidated balance sheet 合併資產負債表 s
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consolidated profit and loss account 合併損益表 yu"Ii-9z
consolidation 合併 dDH
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construction cost 營建成本 T!$7:% D
construction revenue 營建收入 mhTpR0
contract 合同 Z4FyuWc3
control account 統制賬戶 )/k0*:OMyO
copyright 版權 9@AGx<S1
corporation 公司 &SS"A*xg
cost 成本 *D`qcv
cost accounting 成本會計 HE&,?vioy
cost of labour 勞工成本 3_=~7B)
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cost of production 生產成本 f uojf+i
cost of manufacture 製造成本 U
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cost of sales 銷貨成本 *Yv"lB8
cost price 成本價格 sh.xp8^)^>
credit 貸方 3WyK!@{
credit note 收款通知單 /=Ug}%.
creditor 債權人 dJ\6m!Mp
crossed check 橫線支票 P8NKpO\
current account 往來活期賬戶 PK1j$&F
current asset 流動資產 a?' 3
current liability 流動負債 k*|dX.C:
current profit and loss 本期損益 T#Pz_
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debit 借方 Cw?AP6f%
debt 債務 iHjo3_g)n
debtor 債務人
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deed 契據 aKs!*uo0H
deferred assets 遞延資產 J#*Uf>5NY
deferred liabilities 遞延負債 G],+?E_,
delivery 交貨 TR
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delivery expense 送貨費 .jMm-vox}
delivery order 出貨單 475yX-A
demand draft 即期匯票 _5a]pc$\Y]
demand note 即期票據 wo2^,Y2z+
demurrage charge 延期費 ;a!o$y
deposit 存款 vZ
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deposit slip 存款單 b
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depreciation 折舊 4,9AoK)yp
direct cost 直接成本 )DMu`cD
direct labour 直接人工 , >Y
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director 董事 aM 0kV.O
discount 折扣 `.;7O27A^%
discount on purchase 進貨折扣 yp
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