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。 5M #',(X
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acceptance 承兌 HrFbUK@@
account 賬戶 TvT>UBqj=
accountant 會計員 Ex*{iJ;\
accounting 會計 F s=x+8'M
accounting system 會計制度 6@FhDj2X
accounts payable 應付賬款 }aXS MxCd
accounts receivable 應收賬款 4MW oGV9
accumulated profits 累積利益 kRb JK
adjusting entry ?#123;整記錄 J&JZYuuf
adjustment ?#123;整 zw$\d1-+h
administration expense 管理費用 ,D(Bg9C
advances 預付 DcM/p8da
advertising expense 廣告費 `v<S
agency 代理 OK`^DIr5l
agent 代理人 (f_J @n
agreement 契約 vUO[V$rx
allotments 分配數 KC2Z@
allowance 津貼 TqV^\C?
amalgamation 合併 H]wP\m)
amortization 攤銷 )t7
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amortized cost 應攤成本 |
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annuities 年金 AS~!YR
applied cost 已分配成本
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applied expense 已分配費用 Vjo[rUW
applied manufacturing expense 己分配製造費用 ?2,D-3 {
apportioned charge 攤派費用 xE!0p EHd
appreciation 漲價 gae=+@z
article of association 公司章程 h4hp5M
assessment 課稅 BBV>QL
assets 資產 p8YOow7)
attorney fee 律師費 #<sK3 PT
audit 審計 V\r{6-%XiW
auditor 審計員 2$!,$J-<Y
average 平均數 Z0y~%[1X
average cost 平均成本 l. l)w
bad debt 壞賬 NYG!\u\Rm
balance 餘額 5P\A++22Y
balance sheet 資產負債表 kv+^U^WoU
bank account 銀行賬戶 |F<iu2\
bank balance 銀行結存 <}8G1<QZ'.
bank charge 銀行手續費 /Lm~GmPt
bank deposit 銀行存款 2P@6Qe
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bank discount 銀行貼現 RIO?rt;
bank draft 銀行匯票 Mk973'K'
bank loan 銀行借款 >m<T+{`
bank overdraft 銀行透支 /Qef[$!(
bankers acceptance 銀行承兌 $ #GuV'
bankruptcy 破產 vRf$#fBEQ
bearer 持票人 ME]89 T&
beneficiary 受益人 DS7L}]
bequest 遺產 1Mn
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bill 票據 =Bm|9A1
bill of exchange 匯票 \*b
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bill of lading 提單 9b,0_IMHH
bills discounted 貼現票據 59W~bWHCP
bills payable 應付票據 +s;Vfc$b]H
bills receivable 應收票據 &V+KM"Ow
board of directors 董事會 9Hb|$/FD
bonds 債券 {^uiu^RAc
bonus 紅利 qP##C&+#q
book value 賬面價值 cTRtMk%^
bookkeeper 簿記員 2*#i/SE_
bookkeeping 簿記 U@n5:d=
branch office general ledger 支店往來賬戶 K`<HZK
broker 經紀人 :Mh\;e
brought down 接前 Jmg9|g!f
brought forward 接上頁 f5un7,m
budget 預算 ZUS5z+o
by-product 副產品 `{
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by-product sales 副產品銷售 "%a<+D
capital 股本 *!*%~h8V
capital income 資本收益 s3Zt)xQ3
capital outlay 資本支出 j;z7T;!i
capital stock 股本 7gB?rJHV,
capital stock certificate 股票 xJU]py~o
carried down 移後 ~OvbMWu
carried forward 移下頁 Kr1Y3[iNv
cash 現金 4E2/?3D
cash account 現金賬戶 fR {_P
cash in bank 存銀行現金 mXS]SE
cash on delivery 交貨收款 p9u'nDi
cash on hand 庫存現金 ST?Rl@4
cash payment 現金支付 WvfM.D!
cash purchase 現購 PeqW+Q.
cash sale 現沽 >G%oWRk
cashier 出?#123;員 F.1u9)
cashiers check 本票 2QAP$f0Ln
certificate of deposit 存款單折 CnZEBAU
certificate of indebtedness 借據 qnWM %k
certified check 保付支票 $U9]v5
certified public accountant 會計師 t6mv
charges 費用 GRkN0|ovfj
charge for remittances 匯水手續費 yE,qLiH
charter 營業執照 w3sU& |N
chartered accountant 會計師 c?. i;4yh
chattles 動產 +/RR!vG,
check 支票 EU|IzUjFj|
che stub 支票存根 n=F
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closed account 己結清賬戶 IpSWg
closing 結算 :b %2qBv
closing entries 結賬紀錄 |mHf7gCX
closing stock 期末存貨 8Q)|8xpYS
closing the book 結賬 `aG_ m/7|
columnar journal 多欄日記賬 G}+@C]
combination 聯合 v@q&B|0
commission 佣金 U.I
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commodity 商品 C,$o+q*)W9
common stock 普通股 >1Hv c7DP
company 公司
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compensation 賠償 <DR!AR)
compound interest 複利 Yk?q \1
consignee 承銷人
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consignment 寄銷 ^dhx/e%s
consignor 寄銷人 }d>.Nj#zh
consolidated balance sheet 合併資產負債表 +
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consolidated profit and loss account 合併損益表 FJCORa@?_
consolidation 合併 3c,4 wyn
construction cost 營建成本 y?O-h1"3,
construction revenue 營建收入 vazA@|^
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contract 合同 ISFNP&&K
control account 統制賬戶 c^pQitPv
copyright 版權 qGMU>J.;c
corporation 公司 4uMMf
cost 成本 QKts-b[3
cost accounting 成本會計 uYg Q?*Z
cost of labour 勞工成本 {J,"iJKop
cost of production 生產成本 (GpP=lSSeY
cost of manufacture 製造成本 0#8, (6
cost of sales 銷貨成本 a)=|{QR>W
cost price 成本價格 m;{HlDez
credit 貸方 rXMc0SPk
credit note 收款通知單 p3mZw lO
creditor 債權人 hE`d@
crossed check 橫線支票 KU
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current account 往來活期賬戶 PI`Y%! P
current asset 流動資產 '/6f2[%Y"
current liability 流動負債 G"-V6CA[
current profit and loss 本期損益 )uo".n|n~B
debit 借方 ^9 LoxU-
debt 債務 R13k2jLSQ
debtor 債務人 Et
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deed 契據 ^AJ
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deferred assets 遞延資產 &g23tT#P?
deferred liabilities 遞延負債 *C+[I
delivery 交貨 6|f8DX%3V
delivery expense 送貨費 KA{QGaZ/
delivery order 出貨單 p!=8 Pq.
demand draft 即期匯票 -=8f*K[W
demand note 即期票據
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demurrage charge 延期費 XXA'B{@Y)
deposit 存款 !> +Lre@
deposit slip 存款單 5EI"5&`*
depreciation 折舊 +2 oZML
direct cost 直接成本 fS|e{!iI"
direct labour 直接人工 5WRqeSGh
director 董事 j#P4&
discount 折扣 W% Lrp{
discount on purchase 進貨折扣 =
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