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。 /B1<N}
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acceptance 承兌 #llc5i;
account 賬戶 &,
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accountant 會計員 i7fpl
accounting 會計 k92X)/ll'
accounting system 會計制度 8 (.<
accounts payable 應付賬款 Z[({; WtF
accounts receivable 應收賬款 &]vd7Q.t
accumulated profits 累積利益 2N)Ywqvj
adjusting entry ?#123;整記錄 *[yCcqN.
adjustment ?#123;整 3\D jV2t
administration expense 管理費用 5
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advances 預付 31b-r[B{%
advertising expense 廣告費 ' R=o,=
agency 代理 Iv/yIS
agent 代理人 -h.YQC`
agreement 契約 N(1jm F
allotments 分配數 C|!E'8Rw
allowance 津貼 AQ0L9?
amalgamation 合併 /
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amortization 攤銷 |{oKhC^yG
amortized cost 應攤成本 2_F`ILCML
annuities 年金 /#,<>EfT
applied cost 已分配成本 3!}'A
applied expense 已分配費用 cJ[n<hTv
applied manufacturing expense 己分配製造費用 5utj$ha2
apportioned charge 攤派費用 7B&nV92S
appreciation 漲價 ( I,V+v+{Y
article of association 公司章程 >T!n* -Zn
assessment 課稅 <:&w/NjbI
assets 資產 xc*ys-Nv
attorney fee 律師費 HPp
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audit 審計
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auditor 審計員 9L&AbmIr
average 平均數 qx!IlO
average cost 平均成本 E&K8hY%5
bad debt 壞賬 'QW 0K]il
balance 餘額 Hss{Sb(
balance sheet 資產負債表 ;TW@{re
bank account 銀行賬戶 +ZZiZ&y
bank balance 銀行結存 sPZa|AKHb
bank charge 銀行手續費
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bank deposit 銀行存款 =3J~Fk
bank discount 銀行貼現 A6UtpyS*'
bank draft 銀行匯票 `b% /.%]$
bank loan 銀行借款 |Xu7cCh$me
bank overdraft 銀行透支 {'}Ofj
bankers acceptance 銀行承兌 -#Wc@\;
bankruptcy 破產 zzW^AvR
bearer 持票人 GuS3O)6Sg
beneficiary 受益人 km|~DkJ\a`
bequest 遺產 fi,=z
bill 票據 0`qq"j[6a
bill of exchange 匯票 .#Sd|C]R7
bill of lading 提單 { aB_t%`w
bills discounted 貼現票據 `o*eL Lk
bills payable 應付票據 \+>b W(
bills receivable 應收票據 mV4} -
board of directors 董事會 z&t6,0q`5
bonds 債券 =oHJ_
bonus 紅利 .g|pgFM?
book value 賬面價值 "3>#[o
bookkeeper 簿記員 U>I#f
bookkeeping 簿記 `iY)3Rq
branch office general ledger 支店往來賬戶 4Fz^[L}[
broker 經紀人 ER|5_
brought down 接前 :8)4:4$^
brought forward 接上頁 k~hL8ZT[
budget 預算 ,~kMkBkl~
by-product 副產品 <w:fR|O
by-product sales 副產品銷售 Em?skUnG,
capital 股本 #Gg^fm
capital income 資本收益 +5HO T{wj
capital outlay 資本支出 1R:h$*-z
capital stock 股本 M1g|m|H7
capital stock certificate 股票 woR)E0'qx
carried down 移後 M,{F/Yu
carried forward 移下頁 T-x`ut7c
cash 現金 nh8h?&q|
cash account 現金賬戶 +X- k)9
cash in bank 存銀行現金 ; 6zu!
cash on delivery 交貨收款 ^wHO!$
cash on hand 庫存現金 RoiMvrJQP
cash payment 現金支付 K:{Q~+
cash purchase 現購 \e?T9c6,
cash sale 現沽 >\i{,F=U7
cashier 出?#123;員 rms&U)?
cashiers check 本票 0FW=8hFp,
certificate of deposit 存款單折 I2/wu(~>
certificate of indebtedness 借據 }@#eD
certified check 保付支票 p75w^
certified public accountant 會計師 %8-S>'g'
charges 費用 vTP_vsdeG
charge for remittances 匯水手續費 lWdE^-
charter 營業執照 k |Lm;g
chartered accountant 會計師 yZ P+
chattles 動產 SVpe^iQ]1\
check 支票 m|y]j4
che stub 支票存根 4 IHl'*D[#
closed account 己結清賬戶 0I&rZMpF&
closing 結算 iVl"H@m/
closing entries 結賬紀錄 IrVeP&KM+
closing stock 期末存貨 &0lNj@/
closing the book 結賬 un\
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columnar journal 多欄日記賬 `2Z=Lp
combination 聯合 1jF}g`At
commission 佣金 WU\
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commodity 商品 B\mdOTLQ
common stock 普通股 )I<.DN&
company 公司 K0v,d~+]
compensation 賠償 L%<1C\k
compound interest 複利 nxJh
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consignee 承銷人 r*$"]{m}
consignment 寄銷 HC0puLt_
consignor 寄銷人 ;F:(5GBi
consolidated balance sheet 合併資產負債表 C&SYmYj^c
consolidated profit and loss account 合併損益表 COT;KC6
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consolidation 合併 ewLr+8
construction cost 營建成本 9X(bByEO
construction revenue 營建收入 #A/jG
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contract 合同 vS0P]AUo
control account 統制賬戶 1TVTP2&Rd
copyright 版權 Ug"B/UUFd
corporation 公司 } 6KL
cost 成本 vKW%l
cost accounting 成本會計 jv7zvp
cost of labour 勞工成本 1zM`g_(#
cost of production 生產成本 N8vWwN[3
cost of manufacture 製造成本 RDZq(rKc
cost of sales 銷貨成本 qB&*"gf
cost price 成本價格
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credit 貸方 s)L7o)56/
credit note 收款通知單 |fA[s7)
creditor 債權人 g&za/F
crossed check 橫線支票 O
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current account 往來活期賬戶 bZi>
current asset 流動資產 dV5$L
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current liability 流動負債 Uarb
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current profit and loss 本期損益 dfrq8n]
debit 借方 <wuP*vI"h
debt 債務 J+;.t&5R
debtor 債務人 N7E[wOP
deed 契據 mA4v 4z
deferred assets 遞延資產 ]EK"AuEz`
deferred liabilities 遞延負債 ZNUV Bi
delivery 交貨 a@7we=!
delivery expense 送貨費 *n*OVI8L
delivery order 出貨單 -0kwS4Hx2
demand draft 即期匯票 V^0*S=N
demand note 即期票據 ?T^$,1-
demurrage charge 延期費 8'?e4;O
deposit 存款 $+mmqc8
deposit slip 存款單 k&**f_b
depreciation 折舊 Rub"" Ga
direct cost 直接成本 E`X+fJx
direct labour 直接人工 hcBfau; r
director 董事 F|PYDC
discount 折扣 RF
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discount on purchase 進貨折扣 mg;qG@?
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