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。 RAXqRP,iw
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acceptance 承兌 = ?vk n
account 賬戶 A{mbL2AxwC
accountant 會計員 = J).(E89
accounting 會計 J0mY=vX
accounting system 會計制度
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accounts payable 應付賬款 )0fQ(3oOg
accounts receivable 應收賬款 k[y{&f,
accumulated profits 累積利益 dSk\J[
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adjusting entry ?#123;整記錄 .'5yFBS
adjustment ?#123;整 ZUAWSJ,s
administration expense 管理費用 Q3wD6!'&m
advances 預付 J>]' {!+
advertising expense 廣告費 >xJt&jW-
agency 代理 T*-*U/
agent 代理人 zrRt0}?xl
agreement 契約 T!(I\wz;Bo
allotments 分配數 Y?ZTl762
allowance 津貼 roj/GZAy"
amalgamation 合併 Xdq2 .:\
amortization 攤銷 `Ft`8=(
amortized cost 應攤成本 $axaI$bE
annuities 年金 VGWqy4m
applied cost 已分配成本 5#$E4k:YV
applied expense 已分配費用 ( F0.lDZ
applied manufacturing expense 己分配製造費用 m\"M`o
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apportioned charge 攤派費用 >^D"% Oj y
appreciation 漲價 C[n,j#Mvje
article of association 公司章程 92+({ fgW
assessment 課稅 UFouIS#L
assets 資產 *z` {$hc
attorney fee 律師費 sZ]O&Za~
audit 審計 "&Q-'L!M'/
auditor 審計員 '[`.&-;
average 平均數 g0cCw2S
average cost 平均成本 NAx( Qi3
bad debt 壞賬 C&zgt
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balance 餘額 `$G7Ia_ $]
balance sheet 資產負債表 a%Mbq;
bank account 銀行賬戶 IC92lPM }
bank balance 銀行結存 tojJQ6;J
bank charge 銀行手續費 TLPy/,
bank deposit 銀行存款 (<itE3P
bank discount 銀行貼現 /uW6P3M
bank draft 銀行匯票 o
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bank loan 銀行借款 T/)$}#w0i
bank overdraft 銀行透支 qaG%PH}a
bankers acceptance 銀行承兌 Fl(+c0|kT
bankruptcy 破產 [-s0'z
bearer 持票人 8kH'ai
beneficiary 受益人 ?u'JhZ
bequest 遺產 =Ky1v$<
bill 票據 xqmJPbA
bill of exchange 匯票 *ZKfyn$+~
bill of lading 提單 @D[;$YEk
bills discounted 貼現票據 ^^3
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bills payable 應付票據 Fr/8q:m&
bills receivable 應收票據 :9_K@f?n
board of directors 董事會 .7+_ubj&,
bonds 債券 Fm*n>^P@Y
bonus 紅利 XH1so1h
book value 賬面價值 B%^B_s
bookkeeper 簿記員
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bookkeeping 簿記 wvx
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branch office general ledger 支店往來賬戶 qGl+KI
broker 經紀人 2X]2;W)S;
brought down 接前 DK*2d_
brought forward 接上頁 lv&<kYWY
budget 預算 sJt&`k Z
by-product 副產品 +%U
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by-product sales 副產品銷售 o+/x8:
capital 股本 6H.D`"cj
capital income 資本收益 .;/@k%>
capital outlay 資本支出 8l+\Qyj
capital stock 股本 hh
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capital stock certificate 股票 DW
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carried down 移後
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carried forward 移下頁 Uu
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cash 現金 )-2OraUm<
cash account 現金賬戶 x8b w#
cash in bank 存銀行現金 t#6gjfIi
cash on delivery 交貨收款 hb_YdnG
cash on hand 庫存現金 {B\ar+ 9>
cash payment 現金支付 :Oa|&.0l?
cash purchase 現購 }4A+J"M4y
cash sale 現沽 ,)S|%tDW
cashier 出?#123;員 DH)@8)C
cashiers check 本票 Q4CxtY
certificate of deposit 存款單折 WH/r$.&
certificate of indebtedness 借據 s-o0N{b?#'
certified check 保付支票 0qw,R4YK
certified public accountant 會計師 c<pr1g
charges 費用 Kn=P~,FaG3
charge for remittances 匯水手續費 \qNj?;B
charter 營業執照 > 9 i @W@M
chartered accountant 會計師 l_ >^LFOA
chattles 動產 /3'-+bp^=
check 支票 G/N'8Q)
che stub 支票存根 H5^'J`0\
closed account 己結清賬戶 ;w}ZI<ou
closing 結算 ,%v
closing entries 結賬紀錄 "eZNci
closing stock 期末存貨 oBifESJ
closing the book 結賬 MFiX8zwhx+
columnar journal 多欄日記賬 P]j{JL/g&
combination 聯合 ;}=v|Dr&I.
commission 佣金 pW
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commodity 商品 r,L#JR w#-
common stock 普通股 xo7H^!_
company 公司 T$0//7$')
compensation 賠償 6@ToPbj4
compound interest 複利 efl6U/'Ij
consignee 承銷人 +>44'M^Z|(
consignment 寄銷 T&w3IKb|}
consignor 寄銷人 X<#
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consolidated balance sheet 合併資產負債表 &>*f
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consolidated profit and loss account 合併損益表 j:O=9
consolidation 合併 Z+(V'e;
construction cost 營建成本 W*}q;ub;
construction revenue 營建收入 _\
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contract 合同 ]wER&/v"
control account 統制賬戶 t?QR27cs$
copyright 版權 #- f7hg*
corporation 公司 $X
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cost 成本 st
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cost accounting 成本會計 {%N*AxkvId
cost of labour 勞工成本 ZV,n-M =
cost of production 生產成本 ncu
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cost of manufacture 製造成本 4F??9o8 }
cost of sales 銷貨成本 N&-d8
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cost price 成本價格 _udH(NC
credit 貸方 ~{=+dQ
credit note 收款通知單 =S|SQz5%w
creditor 債權人 *&% kkbA
crossed check 橫線支票 N6Vn/7I5%
current account 往來活期賬戶 s'tmak-}|
current asset 流動資產 (C!u3ke2D
current liability 流動負債 P%ev8]
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current profit and loss 本期損益 z X2BJ
debit 借方 ^7.864
debt 債務 NyeGa
debtor 債務人 .px*.e s
deed 契據 m!$"-nh9
deferred assets 遞延資產 !FA^~
deferred liabilities 遞延負債 [`6|~E"F
delivery 交貨 "m3u}!`3
delivery expense 送貨費 wHx1CXC
delivery order 出貨單 RI')iz?
demand draft 即期匯票 ?Q]&d!UCs
demand note 即期票據 n^UrHHO
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demurrage charge 延期費 4IG'Tm
deposit 存款 y9=/kFPRm
deposit slip 存款單 vM
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depreciation 折舊 <fJoHS
direct cost 直接成本 /=FQ{tLr
direct labour 直接人工 "6gu6f
director 董事 xD8x1-
discount 折扣 f]h99T
discount on purchase 進貨折扣 dScit!T"
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