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。 vdigw.=z
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acceptance 承兌 B4* uS (
account 賬戶 3
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accountant 會計員 kek/C`7
accounting 會計 }$[@*
accounting system 會計制度 Ta$55K0
accounts payable 應付賬款 N) PkE>%X
accounts receivable 應收賬款 XpYd|BvW
accumulated profits 累積利益 <Mu T7x-
adjusting entry ?#123;整記錄 KyQTrl.qdl
adjustment ?#123;整 i6$HwRZm#
administration expense 管理費用 2%pU'D:
advances 預付 KoA +Vv9
advertising expense 廣告費 0$0
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agency 代理 +43~4_Oj
agent 代理人 vvs2:87zvJ
agreement 契約 $j8
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allotments 分配數 hk$I-
allowance 津貼 a:OM I
amalgamation 合併 q<Qjc
amortization 攤銷 (5CgC<
amortized cost 應攤成本 n 83Dt*O
annuities 年金 y^[t3XA6Q
applied cost 已分配成本 |KZX_4
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 MK1#^9Zr
apportioned charge 攤派費用 L8H:,} 2
appreciation 漲價 [qxU
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article of association 公司章程 ;<mcvm
assessment 課稅 q[+h ~)
assets 資產 Onh
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attorney fee 律師費 ,CN(;z)
audit 審計 R4T@ ]l&W
auditor 審計員 <lNNT6[/r
average 平均數 'Z:wEt!
average cost 平均成本 zbr^ul r
bad debt 壞賬 gK( G1
balance 餘額 !* KQ2#e
balance sheet 資產負債表 54B`T/>R:E
bank account 銀行賬戶 =CD.pw)B1
bank balance 銀行結存 J}+N\V~
bank charge 銀行手續費 Ekik_!aB
bank deposit 銀行存款 Zy.A9Bh~
bank discount 銀行貼現 )_OGt [_H
bank draft 銀行匯票 }_F:]lI*R
bank loan 銀行借款 >I<}:=
bank overdraft 銀行透支 sdiWQv
bankers acceptance 銀行承兌 'U*#71S
bankruptcy 破產 =,C]d~
bearer 持票人 Yyd]s\W
beneficiary 受益人 :WsHP\r
bequest 遺產 xB[W8gQ6fa
bill 票據 Ke3~o"IQ
bill of exchange 匯票 Ihr[44#
bill of lading 提單 wnK6jMjkSf
bills discounted 貼現票據 "FhC"}N
bills payable 應付票據 %W$b2N{l
bills receivable 應收票據 -T i<H9OV
board of directors 董事會 ^TjC
bonds 債券 isdNW l
bonus 紅利 {0np
book value 賬面價值 sDR Av%w
bookkeeper 簿記員 $Ff6nc=
bookkeeping 簿記 Nd_A8H,&B
branch office general ledger 支店往來賬戶 Qx3eEt@X5]
broker 經紀人 P;-.\VRu
brought down 接前 Hz[1c4)'F
brought forward 接上頁 k.2GIc:5
budget 預算 )f8 ;ze
by-product 副產品 N$v_z>6Z
by-product sales 副產品銷售 2{Dnfl'k
capital 股本 :Ny[?jtc
capital income 資本收益 F|y0q:U
capital outlay 資本支出 nqx0#_K-E
capital stock 股本 Mw"[2PA
capital stock certificate 股票 %Y0BPTt$
carried down 移後 q*,HN(&l?
carried forward 移下頁 6uKth mr
cash 現金 .qKfhHJ
cash account 現金賬戶 e=p_qhBt
cash in bank 存銀行現金 jcvq:i{
cash on delivery 交貨收款 t#8QyN
cash on hand 庫存現金 TQ:e!
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cash payment 現金支付 6d6Dk>(V
cash purchase 現購 Cg%Owe/E?0
cash sale 現沽 - US>].
cashier 出?#123;員 Y:#B0FD,gC
cashiers check 本票 nk_X_y
certificate of deposit 存款單折 iOCs%J
certificate of indebtedness 借據 !4gHv4v;
certified check 保付支票 9o6[4Q}
certified public accountant 會計師 9z{g3m70@
charges 費用 Gd`7Tf)
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charge for remittances 匯水手續費 SK&
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charter 營業執照 5Ma."?rW
chartered accountant 會計師 }EHL
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chattles 動產 i%F2^R@!q/
check 支票 M;'GnGFf
che stub 支票存根 0u&x%c
closed account 己結清賬戶 ` ~^ My~f
closing 結算 y`5
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closing entries 結賬紀錄 &OE-+z
closing stock 期末存貨 pDJN}
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closing the book 結賬 i `p1e5$
columnar journal 多欄日記賬 BB9eQ:
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combination 聯合 6[RTL2&W
commission 佣金 %K8YZc(&
commodity 商品 $%!06w#u
common stock 普通股 vXwMo4F*
company 公司 #`=>Mza
compensation 賠償 !FyO5`v
compound interest 複利 {06ClI
consignee 承銷人 ( xzruI5P
consignment 寄銷 @jjxgd'%&
consignor 寄銷人 8''1H<f
consolidated balance sheet 合併資產負債表 $bF+J8%D
consolidated profit and loss account 合併損益表 CS*lk!C
consolidation 合併 \o3s&{+y,
construction cost 營建成本 Mae2L2vc
construction revenue 營建收入 q[W@.[2y)
contract 合同 GUM-|[~
control account 統制賬戶 f\=,_AQ
copyright 版權 {iq^CHAVK
corporation 公司 !>!jLZ0
cost 成本 ;14Q@yrZ0
cost accounting 成本會計 ;"e55|d9I
cost of labour 勞工成本 2XV|(
cost of production 生產成本
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cost of manufacture 製造成本 $sb@*K}:4
cost of sales 銷貨成本 >Wx9a"H^(
cost price 成本價格 oa5L5Zr,A
credit 貸方 Xt:j~cVA
credit note 收款通知單 $AvaOI.l
creditor 債權人 &z*4Uij
crossed check 橫線支票 `('Up?
current account 往來活期賬戶 53pfo:1'
current asset 流動資產 ,1!Y!,xy
current liability 流動負債 fpjFO&ML
current profit and loss 本期損益 8'fF{C
debit 借方 0R+p\Nc&1
debt 債務 Dp#27Yzc
debtor 債務人 [I'q"yRu]i
deed 契據 1rue+GL
deferred assets 遞延資產 0pB'^Q{
deferred liabilities 遞延負債 <&B]p
delivery 交貨 &`>dY
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delivery expense 送貨費 +]yVSns
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delivery order 出貨單 5^l-3s?M
demand draft 即期匯票 'cIFbjJ
demand note 即期票據 tBwPB#:W
demurrage charge 延期費 n[v`F
deposit 存款 ,m7Z w_.
deposit slip 存款單 prIJjy-F
depreciation 折舊 B=X_c5
direct cost 直接成本 A] o3MoSt
direct labour 直接人工 6"rS?>W/mO
director 董事 fHI@'
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discount 折扣 673G6Nk
discount on purchase 進貨折扣 UN^M.lqZX
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