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。 yr
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acceptance 承兌 ]O6KKz
account 賬戶 }*?yHJ3
accountant 會計員 4st~3,lR$
accounting 會計 9uuta4&uI
accounting system 會計制度 p@#]mVJ>9
accounts payable 應付賬款 *
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accounts receivable 應收賬款 q $t&|{
accumulated profits 累積利益 TcR=GR*cJ
adjusting entry ?#123;整記錄 ~RcNZ\2y
adjustment ?#123;整 l<u{6o
administration expense 管理費用 C>AcK#-x,{
advances 預付 bBA$}bv
advertising expense 廣告費 V]r hr
agency 代理 `2>XH:+7F
agent 代理人 2>\b:
agreement 契約 H":/Ckok
allotments 分配數 \s,Iz[0Vfz
allowance 津貼 3}08RU7[!
amalgamation 合併 /rqqC(1
amortization 攤銷 :_>\DJ'>
amortized cost 應攤成本 \^Ep>Pq`]
annuities 年金 DYc.to-
applied cost 已分配成本 4S'[\ZJO
applied expense 已分配費用 ojX%RU
applied manufacturing expense 己分配製造費用 3voW
apportioned charge 攤派費用 Kl2}o|b
appreciation 漲價 IDj_l+?c
article of association 公司章程 /j11,O?72
assessment 課稅 f(!E!\&n^
assets 資產 p Z"o@';!
attorney fee 律師費 kmIoJH5
audit 審計 n;%y
auditor 審計員 8Bj4_!g
average 平均數 oBb?"2 ~9
average cost 平均成本 yDzdE;
bad debt 壞賬 i[PvDv"n
balance 餘額 AU/#b(mI
balance sheet 資產負債表 `(3SfQ-
bank account 銀行賬戶 F{;;
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bank balance 銀行結存 wcwQj Hwd
bank charge 銀行手續費 ` ovgWv
bank deposit 銀行存款 X R4 )z
bank discount 銀行貼現 }X.>4\B5
bank draft 銀行匯票 sA3UeTf
bank loan 銀行借款 #
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bank overdraft 銀行透支 MvBD@`&
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bankers acceptance 銀行承兌 :VJV 5f{
bankruptcy 破產 U7E
bearer 持票人 vmvFBzLR
beneficiary 受益人 V>B'+b+<
bequest 遺產 ln fm0
bill 票據 <>]1Y$^Y
bill of exchange 匯票 w(Gz({l+
bill of lading 提單 @^'$r&M
bills discounted 貼現票據 ALfiR(!
bills payable 應付票據 t=Jm|wJnUA
bills receivable 應收票據 3524m#4&@
board of directors 董事會 x)3~il5
bonds 債券 yQ'eu;+]
bonus 紅利 mW~P!7]
book value 賬面價值 +>4^mE" \
bookkeeper 簿記員 BB63xEx
bookkeeping 簿記 jQ?LHUE
branch office general ledger 支店往來賬戶 3?@?-q2g
broker 經紀人 x~EKGoz3
brought down 接前 mpAHL(
brought forward 接上頁 i|S: s
budget 預算 +RS$5NLH
by-product 副產品 qi&D+~Gv!
by-product sales 副產品銷售 S7CV
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capital 股本 h8jB=e, H
capital income 資本收益 IM=+3W;ak
capital outlay 資本支出 \DS^i`o)rY
capital stock 股本 Yy hny[fa9
capital stock certificate 股票 1q]&7R
carried down 移後 tFiR!f)
carried forward 移下頁 [zQWyDu
cash 現金 Tm_8<$ 7
cash account 現金賬戶 [Tp%"f1
cash in bank 存銀行現金
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cash on delivery 交貨收款 4jGLAor|
cash on hand 庫存現金 H2U:@.o2&
cash payment 現金支付 ,#d[ad<
cash purchase 現購 `|EH[W&y
cash sale 現沽 _=EZ `!%
cashier 出?#123;員 @1g&Z}L
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cashiers check 本票 4mJFvDZV`
certificate of deposit 存款單折 ('4wXD]C
certificate of indebtedness 借據 .,M;huRg
certified check 保付支票 #ib^Kg
certified public accountant 會計師 aMJ;bQD
charges 費用 6,+nRiZ
charge for remittances 匯水手續費 9B=1Yr[
charter 營業執照 C
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chartered accountant 會計師 =EpJZt
chattles 動產 :u/mTZDi
check 支票
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che stub 支票存根 \|t{e8}
closed account 己結清賬戶 NR3`M?Hjf
closing 結算 |')-VhLLK
closing entries 結賬紀錄 hcyO97@r
closing stock 期末存貨 /_*>d)
closing the book 結賬 [PWL<t::c
columnar journal 多欄日記賬 8TPN#"
combination 聯合 L/i(KF{
commission 佣金 6 P*O&1
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commodity 商品 Y(r@v
common stock 普通股 wkBL=a
company 公司 u7].}60.'
compensation 賠償 Qn|+eLY
compound interest 複利 p`P~i&_
consignee 承銷人 d~Mg
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consignment 寄銷 AVFjBybu9
consignor 寄銷人 +pp9d-n
consolidated balance sheet 合併資產負債表 <
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consolidated profit and loss account 合併損益表 $Q/Ya@o
consolidation 合併 #SnvV
construction cost 營建成本 F8=nhn
construction revenue 營建收入 :E'P7A
contract 合同 A,#2 ^dR
control account 統制賬戶 }ZzLs/v%X
copyright 版權 61@EDIYPc
corporation 公司 &=Y e6 f[
cost 成本 ^E,1V5
cost accounting 成本會計 %e_"CS
cost of labour 勞工成本 Eju~}:Lo
cost of production 生產成本 j *3}1L4P
cost of manufacture 製造成本 ROdK8*jL
cost of sales 銷貨成本 CdZ BG
cost price 成本價格 n7l%gA*
credit 貸方 ; Lql_1
credit note 收款通知單 `hrQw)5?r
creditor 債權人
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crossed check 橫線支票 }V
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current account 往來活期賬戶 o2uj =Gnx
current asset 流動資產 8)wt$b
current liability 流動負債 _Qd,VE
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current profit and loss 本期損益 1RqgMMJL
debit 借方 *b)Q5dw@1
debt 債務 IIz0m3';+
debtor 債務人 b,<9
deed 契據 %*W<vu>H
deferred assets 遞延資產 <Q5Le dN
deferred liabilities 遞延負債 Cifd21v4
delivery 交貨 ?c#$dc"
delivery expense 送貨費 G>z,#Xt
delivery order 出貨單 R_kQPP
demand draft 即期匯票 ,1UZv>}S
demand note 即期票據 11UB4CA
demurrage charge 延期費 WsOi,oG@
deposit 存款 9uYyfb:
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deposit slip 存款單 Z|*!y]We
depreciation 折舊 :}q\tNY<
direct cost 直接成本 f3tv3>p
direct labour 直接人工 vqNsZ 8|`
director 董事 ~;#MpG;e
discount 折扣 BNucc']
discount on purchase 進貨折扣 LE=k
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