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。 EtaKo}!A}
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acceptance 承兌 c:&8B/
account 賬戶 ".waCt6
accountant 會計員 WSN^iDS
accounting 會計 /BD'{tZ]Sl
accounting system 會計制度 i3Bpim.
accounts payable 應付賬款 RA[%8Rh)
accounts receivable 應收賬款 u@`a~
accumulated profits 累積利益 h]+;"v6 /
adjusting entry ?#123;整記錄 K~I?i/P=z
adjustment ?#123;整 ~zG)
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administration expense 管理費用 f 1+
advances 預付 hITYBPqRO
advertising expense 廣告費 8iOHav4
agency 代理 \
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agent 代理人 ,\c V,$
agreement 契約 <\O8D0.d
allotments 分配數 DR:DXJc
allowance 津貼 H{,1-&>|
amalgamation 合併 )KVr2y;RF
amortization 攤銷 -gS9I^
amortized cost 應攤成本 Us!ZQ#pP
annuities 年金 80'@+AD
applied cost 已分配成本 \w>Rmf'
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applied expense 已分配費用 }^$1<GT
applied manufacturing expense 己分配製造費用 ;UM(y@
apportioned charge 攤派費用 eq(h{*rC
appreciation 漲價 9+PA
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article of association 公司章程 qto
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assessment 課稅 Wf"GA i
assets 資產 Q"nw.FjUG
attorney fee 律師費 >1;jBx>Qy%
audit 審計 *PV"&cx
auditor 審計員 k ,+,,W
average 平均數 ge.>#1f}
average cost 平均成本
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bad debt 壞賬 -]Su+/3(,
balance 餘額 JGTsVa2
balance sheet 資產負債表 9d-'%Q>+
bank account 銀行賬戶 !ehjLFS? _
bank balance 銀行結存 R=D}([pi
bank charge 銀行手續費 CEaAtAM
bank deposit 銀行存款 /|P{t{^WM
bank discount 銀行貼現 -3v\ c~
bank draft 銀行匯票 {FKr^)g
bank loan 銀行借款 +6P[TqR
bank overdraft 銀行透支 4g8o~JI:v
bankers acceptance 銀行承兌 ".$kOH_:
bankruptcy 破產 6SH0
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bearer 持票人 6QbDU[
beneficiary 受益人 s(5hFuyg
bequest 遺產 UH}lKc=t
bill 票據 :i& 9}\|,
bill of exchange 匯票 xH{-UQ3R
bill of lading 提單 a^@.C5
bills discounted 貼現票據 o5DT1>h
bills payable 應付票據 ncOgSj7e
bills receivable 應收票據 buN@O7\
board of directors 董事會
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bonds 債券 { +w.Z,D"
bonus 紅利 ,52 IR[I<T
book value 賬面價值 ?
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bookkeeper 簿記員 aF+Lam(
bookkeeping 簿記 rf4f'cUa
branch office general ledger 支店往來賬戶 Nr `R3(X
broker 經紀人 `'<$N<!
brought down 接前 [~
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brought forward 接上頁 Z'y &11
budget 預算 ksOsJ~3)
by-product 副產品 t,JX6ni
by-product sales 副產品銷售 7<MEM NYX
capital 股本 YW&K,)L@
capital income 資本收益 BlU&=;#r5>
capital outlay 資本支出 uGb+ *tD
capital stock 股本 X5VNj|IE
capital stock certificate 股票 6)*fr'P
carried down 移後 W}TP(~x'N
carried forward 移下頁 g`S;xs
cash 現金 pC,[!>0g8
cash account 現金賬戶 rDbtT*vN
cash in bank 存銀行現金 mHW%:a\L
cash on delivery 交貨收款 ou~$XZ7oi
cash on hand 庫存現金
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cash payment 現金支付 ?2~fvMWu
cash purchase 現購 TmLCmy!
cash sale 現沽 }BI6dZ~2A
cashier 出?#123;員 u%z'.#r; a
cashiers check 本票 'Gc{cNbXIA
certificate of deposit 存款單折 L{&2 P
certificate of indebtedness 借據 5G\OINxy
certified check 保付支票 6d;}mhH
certified public accountant 會計師 U!r8}@
charges 費用 4xbWDu]
charge for remittances 匯水手續費 Q\kWQOB_
charter 營業執照 N WF h<
chartered accountant 會計師 v9Ii8{ca|
chattles 動產 `MPR-"Z6
check 支票 ^U5N!"6R
che stub 支票存根 2{~`q
closed account 己結清賬戶 5Ex[}y9L`
closing 結算 nng|m
closing entries 結賬紀錄 dV
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closing stock 期末存貨 `b8n
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closing the book 結賬 D|)_c1g
columnar journal 多欄日記賬 aH uMm&
combination 聯合 T\.(e*hC
commission 佣金 s) U1U6O
commodity 商品 K=0xR*ll5
common stock 普通股 $RY-yKmi
company 公司 cb]X27uww
compensation 賠償 1 mJUlx
compound interest 複利 Q%d%Io\-t
consignee 承銷人 "kFH*I+v
consignment 寄銷 YAT@xZs-
consignor 寄銷人 mih}?oi
consolidated balance sheet 合併資產負債表 vkhPE(f
consolidated profit and loss account 合併損益表 AP,ZMpw
consolidation 合併 Cfmd*,
construction cost 營建成本 )SJM:E
construction revenue 營建收入 W;7$
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contract 合同 6#*_d,xQT
control account 統制賬戶 uGC5XX^
copyright 版權 Bc }o3oc
corporation 公司 V;MmPNP|
cost 成本 $zCCeRP
cost accounting 成本會計 %M1l[\N
cost of labour 勞工成本 81y<Uz 6
cost of production 生產成本 BT8)t.+pv
cost of manufacture 製造成本 /mz.HCs
cost of sales 銷貨成本 }B7Txo,Z
cost price 成本價格 ~8nR3ki
credit 貸方 v
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credit note 收款通知單 |=YK2};
creditor 債權人 &Hp*A^M
crossed check 橫線支票 j3-o}6
current account 往來活期賬戶
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current asset 流動資產 }W:Z>vam+
current liability 流動負債 .tG3g:
current profit and loss 本期損益 i*:QbMb
debit 借方 ])F+ C/Px1
debt 債務
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debtor 債務人 vb>F)po1}
deed 契據 `B3-#!2X
deferred assets 遞延資產 Lw[=pe0e
deferred liabilities 遞延負債 1O0. CC,p
delivery 交貨 su=MMr>
delivery expense 送貨費 myX&Z F_9
delivery order 出貨單
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demand draft 即期匯票 }WFI/W'
demand note 即期票據 #6|ve?`I
demurrage charge 延期費 h.#:7d(g
deposit 存款 EoPvF`T
deposit slip 存款單 +ho=0>
depreciation 折舊 ck0%H#BYY
direct cost 直接成本 *s 4Ym
direct labour 直接人工 hR|xUp
director 董事 .qohHJ&
discount 折扣 <t(H+ykh
discount on purchase 進貨折扣 akr2Os
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