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。 &UEr4RK;I
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acceptance 承兌 pBL,kqYNA>
account 賬戶 qTj7mUk
accountant 會計員 Xg^`fRg =T
accounting 會計 7!]$XGz
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accounting system 會計制度 {SY@7G]
accounts payable 應付賬款 zFN:C()ig
accounts receivable 應收賬款 QpBgG~h"
accumulated profits 累積利益 I
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adjusting entry ?#123;整記錄 }cn46L%/
adjustment ?#123;整 ,5mK_iUw3
administration expense 管理費用 Qo4]_,kR
advances 預付 t:eZ`6o$T\
advertising expense 廣告費 }JeGjpAcV
agency 代理 A0m
agent 代理人 AA6_D?)vv
agreement 契約 ='`z
allotments 分配數
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allowance 津貼 -+Axa[,5=
amalgamation 合併 EeIV
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amortization 攤銷 yH|[K=?S[
amortized cost 應攤成本 }%c2u/PQ
annuities 年金 MCZTeYnx
applied cost 已分配成本 Q>8F&p?R
applied expense 已分配費用 /x c<&
applied manufacturing expense 己分配製造費用 5z~rl
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apportioned charge 攤派費用 B8F.}M-!
appreciation 漲價 H!?Av$h`
article of association 公司章程 -*~= 4m<
assessment 課稅 q_bE?j{
assets 資產 !8 lG"l|,l
attorney fee 律師費 #k&"Rv;,
audit 審計 [CL.Xil=
auditor 審計員 A'vQtlvKA
average 平均數 J3fk3d`2
average cost 平均成本 t~H'Ugv^
bad debt 壞賬 'r~,~AI
balance 餘額 sD H^l)4h
balance sheet 資產負債表 w#vSZbh
bank account 銀行賬戶 VkTdpeBV
bank balance 銀行結存 mk(O..)2
bank charge 銀行手續費 |5oK04<
bank deposit 銀行存款
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bank discount 銀行貼現 N[~{'i
bank draft 銀行匯票 ?oan
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bank loan 銀行借款 {; #u~e(W
bank overdraft 銀行透支 Aslh}'$}-
bankers acceptance 銀行承兌 O=~8+sa
bankruptcy 破產 7#d>a=$h
bearer 持票人 1/X@~
beneficiary 受益人 PP)iw@9j
bequest 遺產 w^OV;gp
bill 票據 3<}\{ j
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bill of exchange 匯票 O<7Q>m
bill of lading 提單 !~Vo'ykwx'
bills discounted 貼現票據 G&=4@pLY5
bills payable 應付票據 ~e*3_l>9
bills receivable 應收票據 .1n=&d|
board of directors 董事會 vT/e&8w
bonds 債券 \d"JYym
bonus 紅利 EQ
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book value 賬面價值 Y-!~x0-H
bookkeeper 簿記員 7k,pUC-w7c
bookkeeping 簿記 lS@0 $
branch office general ledger 支店往來賬戶 HYcLXh vgu
broker 經紀人 Dl=9<:6FW
brought down 接前 9{
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brought forward 接上頁 \9"
budget 預算 <A|X4;
by-product 副產品 s%M#
by-product sales 副產品銷售 (-S<9u-r
capital 股本 0RHKzk6~c
capital income 資本收益 I(^pIe-
capital outlay 資本支出 S!+c1q:
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capital stock 股本 mj{B_
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capital stock certificate 股票 ;f;A
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carried down 移後 KLb"_1z
carried forward 移下頁 gu?e%]X3
cash 現金 7LEB,bU
cash account 現金賬戶 g)?Ol
cash in bank 存銀行現金 S]!s)q-- z
cash on delivery 交貨收款 1oKF-";u(
cash on hand 庫存現金 &T.d"i
cash payment 現金支付 -M]B;[^
cash purchase 現購 >+,w2m@0
cash sale 現沽 U
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cashier 出?#123;員 z<_&4)2{
cashiers check 本票 *Bfo"["0.
certificate of deposit 存款單折 jej.!f:H
certificate of indebtedness 借據 HQp \0NC]
certified check 保付支票 @!p bR(8
certified public accountant 會計師 [U5@m]>^
charges 費用 8Z&M}Llk
charge for remittances 匯水手續費 B":9C'tip
charter 營業執照 jY;T:C-T
chartered accountant 會計師 ak,KHA6u
chattles 動產 4^r4O#
check 支票 oX=dJJ
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che stub 支票存根
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closed account 己結清賬戶 o*MiKgQ&
closing 結算 @%
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closing entries 結賬紀錄 j_I[k8z
closing stock 期末存貨 '/OcJVSR
closing the book 結賬 q
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columnar journal 多欄日記賬 Ky0}phGRu
combination 聯合 G2$<Q+UYs?
commission 佣金 (rmOv\hG9V
commodity 商品 !S.O~Kq
common stock 普通股 #B!|sXC
company 公司
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compensation 賠償 O]4v\~@-j
compound interest 複利 awXK9}.
consignee 承銷人 !dQmg'_V
consignment 寄銷 (k^%j
consignor 寄銷人 uTShz
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consolidated balance sheet 合併資產負債表 M)F_$
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consolidated profit and loss account 合併損益表 %p48=|+
consolidation 合併 K`=9"v'f+
construction cost 營建成本 >&DC[)28
construction revenue 營建收入 6i+<0b}!/
contract 合同 *{_N*p\{
control account 統制賬戶 T,a71"c
copyright 版權 XE>w&
corporation 公司 F9}
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cost 成本 X-=4Z9
cost accounting 成本會計 1[yy/v
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cost of labour 勞工成本 kYhV1I
cost of production 生產成本 |(%=zb=?X
cost of manufacture 製造成本 eJ*u]GH U
cost of sales 銷貨成本 C669:%
cost price 成本價格 ;J@U){R
credit 貸方 A"B#t"
credit note 收款通知單 xfF;u9$;
creditor 債權人 GE8.{P
crossed check 橫線支票 nt]'>eX_}
current account 往來活期賬戶 "S]G+/I|iw
current asset 流動資產 yV~TfTJ
current liability 流動負債 <{+U- ^rzR
current profit and loss 本期損益 UX2@eyejQ7
debit 借方 (@ 1>G
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debt 債務 *HsA.W~2W
debtor 債務人 y>#_LhTX-
deed 契據 ^e]O-,UBk
deferred assets 遞延資產 *rgF[
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deferred liabilities 遞延負債 4Q!|fn0Sv
delivery 交貨 hj=qWGRgI
delivery expense 送貨費 4]HW!J
delivery order 出貨單 !kG |BJ$j
demand draft 即期匯票 $bDaZGy
demand note 即期票據 dB)-qL8,2
demurrage charge 延期費 =H`yzGt
deposit 存款 Z2L7US-
deposit slip 存款單 i[?VF\Y(
depreciation 折舊 sf0\#Q
direct cost 直接成本 ]K3bDU~
direct labour 直接人工 04WxV(fo'
director 董事 C2aA])7D
discount 折扣 EKD#s,(V*X
discount on purchase 進貨折扣 i&1rf |
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