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。 bYhG`1,$-a
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acceptance 承兌 HKOSS-`5
account 賬戶 x2b
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accountant 會計員 6Qz=g
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accounting 會計 *h5L1Eq
accounting system 會計制度 *N{k#d/
accounts payable 應付賬款 B
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accounts receivable 應收賬款 Dcs O~mg
accumulated profits 累積利益 &:g1*+
adjusting entry ?#123;整記錄 &h6 `hP_
adjustment ?#123;整 7NvRZ!
administration expense 管理費用 %7\l
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advances 預付 i"DyXIrk2
advertising expense 廣告費 wJgGw5
agency 代理 ehe#"exCB
agent 代理人 /
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agreement 契約 <5FGL96
allotments 分配數 hQL@q7tUr
allowance 津貼 c5KciTD^
amalgamation 合併 -Fop<q\b
amortization 攤銷 =&.9z 4A
amortized cost 應攤成本 A~0yMww:$
annuities 年金 HG5E,^1n
applied cost 已分配成本 lPA}06hU
applied expense 已分配費用 _IxYnm`pc
applied manufacturing expense 己分配製造費用 hHOx ]
apportioned charge 攤派費用 F6+4Yy+
appreciation 漲價 7fT_]H8
article of association 公司章程 (X2[}K
assessment 課稅 ?AI`,*^
assets 資產 ka_R|xG\
attorney fee 律師費 0Uk;&a0s
audit 審計 Vm I
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auditor 審計員 =|^R<#%/
average 平均數 CzDg?w b
average cost 平均成本 n5fc_N/8O=
bad debt 壞賬 Z)u_2e
balance 餘額 Y31e1
balance sheet 資產負債表 RO'b)J:j9
bank account 銀行賬戶 c47.,oTo
bank balance 銀行結存 RWJyd=
bank charge 銀行手續費 H:16aaMn(
bank deposit 銀行存款 ej(< Le\
bank discount 銀行貼現 uS xldc
bank draft 銀行匯票 ue!4By8T
bank loan 銀行借款 V4,\vgGu
bank overdraft 銀行透支 "p>kiNu
bankers acceptance 銀行承兌 uF
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bankruptcy 破產 kp)1s>c
bearer 持票人 a72L%oJ
beneficiary 受益人 73ABop
bequest 遺產 $JK,9G[Vu
bill 票據 nIUts?mB
bill of exchange 匯票 ,C'mE''x
bill of lading 提單 -Ji uq
bills discounted 貼現票據 9m%+ 6#|
bills payable 應付票據 ZJjm r,1
bills receivable 應收票據 @]V_%,
board of directors 董事會 {Sc
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bonds 債券 H]{`q
bonus 紅利 i$!K{H1{9
book value 賬面價值 a3 t||@v!
bookkeeper 簿記員 2>^jMl
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bookkeeping 簿記 W#x~x| (c
branch office general ledger 支店往來賬戶 !}"P Hby5N
broker 經紀人 2P|j<~JS
brought down 接前 1w 9zl}
brought forward 接上頁 }ol<DV
budget 預算 mw\Pv|
by-product 副產品 `4q
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by-product sales 副產品銷售 Z =*h9,MY
capital 股本 ~yRKNH*M
capital income 資本收益 4(8BWP~.y2
capital outlay 資本支出 T&E'MB
capital stock 股本 ~(.&nysZ-
capital stock certificate 股票 StLbX?d 6
carried down 移後 x^ Y sXzu
carried forward 移下頁 pE G!j ~
cash 現金 AnBD~h h
cash account 現金賬戶 ]L\]Ll;
cash in bank 存銀行現金 gI+dyoh
cash on delivery 交貨收款 |7miT!y8
cash on hand 庫存現金 {>X2\.Rl
cash payment 現金支付 94[8~_{fG
cash purchase 現購 Uee$5a>(
cash sale 現沽 i%r+/D)KvG
cashier 出?#123;員 ?r.U5}PBI
cashiers check 本票 (+bt{M
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certificate of deposit 存款單折 6k ]+DbT
certificate of indebtedness 借據 N8{
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certified check 保付支票 mP./e8
certified public accountant 會計師 90a!_8o
charges 費用 Qf@ha
charge for remittances 匯水手續費 IG8I<+< o
charter 營業執照 f(c#1AJE53
chartered accountant 會計師 42PA?^xPw
chattles 動產 [85tZr]
check 支票 R& HkWe
che stub 支票存根 ~HUO$*U4<
closed account 己結清賬戶 D[K!xq
closing 結算 |u^~Z-.
closing entries 結賬紀錄 \~>7n'd ]
closing stock 期末存貨 GrM`\MIO
closing the book 結賬 }Y3*X:i7
columnar journal 多欄日記賬 !<5Wi)*
combination 聯合 %/%TR
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commission 佣金 Ce@"+k+w
commodity 商品 E
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common stock 普通股 ]l=iKl
company 公司 VVi3g
compensation 賠償 .oe\wJ S6
compound interest 複利 ?;
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consignee 承銷人 |k/;1.b!9(
consignment 寄銷 #>">fs]
consignor 寄銷人 {6>:=?7]R
consolidated balance sheet 合併資產負債表 G~zP&9N|
consolidated profit and loss account 合併損益表 "0?"
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consolidation 合併 na]
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construction cost 營建成本 &v/R-pz
construction revenue 營建收入 LcmZ"M6
contract 合同 \`>f?}4
control account 統制賬戶 -b'/}
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copyright 版權 Ak@y"!wnM
corporation 公司
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cost 成本 ^-qz!ib
cost accounting 成本會計 f.ws\^v%
cost of labour 勞工成本 +-MieiKv
cost of production 生產成本 cIXqnb
cost of manufacture 製造成本 OC Wyp
cost of sales 銷貨成本 [}?E,1Q3
cost price 成本價格 wl%I(Cw{]
credit 貸方 x Z`h8
credit note 收款通知單 +}^^]J$Nh
creditor 債權人 ZE6W"pbjU
crossed check 橫線支票 A=BT2j'l)
current account 往來活期賬戶 n@//d.T
current asset 流動資產 W,[iRmxn
current liability 流動負債 vH>s2\V"
current profit and loss 本期損益 ~{{@m]P
debit 借方 qXB5wDJg
debt 債務
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debtor 債務人 Y?JB%%WWI
deed 契據 zB#.EW
deferred assets 遞延資產 D<Z
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deferred liabilities 遞延負債 7y=1\KW(
delivery 交貨 j.SE'a_
delivery expense 送貨費 _*u$U
delivery order 出貨單 \&^U9=uq
demand draft 即期匯票 NnO%D^P]
demand note 即期票據 E[>A# l53
demurrage charge 延期費 j%fi*2uX
deposit 存款 W%
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deposit slip 存款單 u'Z^|IVfo
depreciation 折舊 ffem7eQ
direct cost 直接成本 Lv:;}
direct labour 直接人工 E#c9n%E\sz
director 董事 #++D|oE
discount 折扣 7$Pf
discount on purchase 進貨折扣 v)LSH;<
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