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。 DQaE9gmC
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acceptance 承兌 vJV/3-yX
account 賬戶 l\uNh~\
accountant 會計員 brlbJFZ19
accounting 會計 =q`T|9v
accounting system 會計制度 jp^Sw|
accounts payable 應付賬款 {Qn{w%!|
accounts receivable 應收賬款 /H3w7QU
accumulated profits 累積利益 Nd{U|k3pL
adjusting entry ?#123;整記錄 ;K%/sIIke
adjustment ?#123;整 =2ED
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administration expense 管理費用 (oG.A
advances 預付 @2*Q*
advertising expense 廣告費 n
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agency 代理 8F@Sy,D
agent 代理人 %H,s~IU
agreement 契約 PL
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allotments 分配數
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allowance 津貼 9 %i\)
amalgamation 合併 a/1;|1a.
amortization 攤銷 sf->8
amortized cost 應攤成本 R^P>yk8
annuities 年金 E-FR
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applied cost 已分配成本 !6@ 'H4cb=
applied expense 已分配費用 ^
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applied manufacturing expense 己分配製造費用 CyW|k
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apportioned charge 攤派費用 QG2 Zh9R
appreciation 漲價 Eh|,[D!E
article of association 公司章程 kxJ[Bi#
assessment 課稅 pe\Nwq
assets 資產 v\@
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attorney fee 律師費 i. (Af$
audit 審計 b78~{ht`
auditor 審計員 G -+!h4p
average 平均數 o)^W
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average cost 平均成本 TsG x2[
bad debt 壞賬 UxzF5V5
balance 餘額 rjO{B`sV*
balance sheet 資產負債表 6N5(DD
bank account 銀行賬戶 &
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bank balance 銀行結存 w^$C\bCbh
bank charge 銀行手續費 `[
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bank deposit 銀行存款 oOU_
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bank discount 銀行貼現 f.+1Ubq!5
bank draft 銀行匯票 -)VjjKz]8
bank loan 銀行借款 n-yUt
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bank overdraft 銀行透支 a !%,2|U
bankers acceptance 銀行承兌 .9PT)^2
bankruptcy 破產 wWiYxBeN
bearer 持票人 v$Hz)J.01
beneficiary 受益人 L
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bequest 遺產 V
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bill 票據 Qz#By V:
bill of exchange 匯票 ZDgT"53
bill of lading 提單 f17E2^(I(}
bills discounted 貼現票據 FiUwy/,ZV
bills payable 應付票據 6[c|14l
bills receivable 應收票據 o5NmNOXm
board of directors 董事會 dnU-v7k,{
bonds 債券 >RAg63!`
bonus 紅利 ,f$P[c
book value 賬面價值 MJ1qU}+]
bookkeeper 簿記員 9Ffam#
bookkeeping 簿記 iaeNY;T
branch office general ledger 支店往來賬戶 XGH:'^o_
broker 經紀人 PQ[?zNrSV
brought down 接前 F}ATY!
brought forward 接上頁 ,}gJY^X+
budget 預算 hRu}P"
by-product 副產品 \\#D!q*
by-product sales 副產品銷售 ng!cK<p
capital 股本 1ruI++P
capital income 資本收益 Hy&Z0W'l
capital outlay 資本支出 WcNQF!f
capital stock 股本 Td'(RV
capital stock certificate 股票 nH6SA1$kW
carried down 移後 GyN|beou
carried forward 移下頁 "T5oUy&i
cash 現金 9$;5J
cash account 現金賬戶 sIgTSdk
cash in bank 存銀行現金 8TT#b?d
cash on delivery 交貨收款 "5~?`5Ff
cash on hand 庫存現金 `@],J
cash payment 現金支付 vxEi C:&]
cash purchase 現購 8xgBNQdPT
cash sale 現沽 ~rdS#f&R2
cashier 出?#123;員 *m+FMyr
cashiers check 本票 8^y=
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certificate of deposit 存款單折
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certificate of indebtedness 借據
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certified check 保付支票 )__sw
certified public accountant 會計師 A'z]?xQR
charges 費用 t,|Apl]
charge for remittances 匯水手續費 >j hcSvM6
charter 營業執照 |7c],SHm
chartered accountant 會計師 I!*P' {lh
chattles 動產 (l{8Ixs
check 支票 )2?]c
che stub 支票存根 8$_{R!x
closed account 己結清賬戶 /g{*px|
closing 結算 V=8db%
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closing entries 結賬紀錄 pxTtV g.
closing stock 期末存貨 RxYENG]/6
closing the book 結賬 P(k*SB|D
columnar journal 多欄日記賬 C`i#7zsH
combination 聯合 %u66H2
commission 佣金 p7Wt(A
commodity 商品 *P=
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common stock 普通股 M11\Di1
company 公司 HZRFE[ 9nb
compensation 賠償 |> STb\
compound interest 複利 2{b/*w
consignee 承銷人 M^
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consignment 寄銷 %"mI["{
consignor 寄銷人 ?g+3 URpK
consolidated balance sheet 合併資產負債表 /'jX_
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consolidated profit and loss account 合併損益表 :k1?I'q%
consolidation 合併 _F6<ba}o3
construction cost 營建成本 T"
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construction revenue 營建收入 I
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contract 合同 piM4grg
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control account 統制賬戶 [E
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copyright 版權 LP#wE~K"b
corporation 公司 P-4$Qksx
cost 成本 DfAF-Yhut
cost accounting 成本會計 )mm0PJF~q
cost of labour 勞工成本 }jCO@v;
cost of production 生產成本 SzMh
cost of manufacture 製造成本 6}E>B{Y
cost of sales 銷貨成本 vlkwWm
cost price 成本價格 xcW\U^1d
credit 貸方 N~$>| gn
credit note 收款通知單 ;99oJD,
creditor 債權人 r
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crossed check 橫線支票 ny13+Q`^
current account 往來活期賬戶 s oY\6mHio
current asset 流動資產 )]C]K B
current liability 流動負債 HfSx*@\s
current profit and loss 本期損益 PEvY3F}_rh
debit 借方 .
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debt 債務 ]?=87w
debtor 債務人 O
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deed 契據 6o#/[T
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deferred assets 遞延資產 B3ItZojAuw
deferred liabilities 遞延負債 %RV81H9B
delivery 交貨 bp9RF
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delivery expense 送貨費 gP
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delivery order 出貨單 >
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demand draft 即期匯票 D^@@ P
demand note 即期票據 }2;P`s
demurrage charge 延期費 @)h>vg
deposit 存款 Bz } nP9
deposit slip 存款單 c_vGr55
depreciation 折舊 M5WB.L[@q
direct cost 直接成本 `(HD'f ud3
direct labour 直接人工 jOfG}:>e\
director 董事 !rRBy3&
discount 折扣 A^z{n/DiL
discount on purchase 進貨折扣 3*</vo#`
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