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。 o$XJSz|6
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acceptance 承兌 Nn:>c<[
account 賬戶 l2.Lh<G
accountant 會計員 ;ND)h pD+
accounting 會計 ~N!-4-~p
accounting system 會計制度 gX'nFGqud
accounts payable 應付賬款 CS\ E]f
accounts receivable 應收賬款
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accumulated profits 累積利益 uG:xd0X+W
adjusting entry ?#123;整記錄 [BLB
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adjustment ?#123;整 bdBFDg
administration expense 管理費用 _?m%i]~o
advances 預付 naaww
advertising expense 廣告費 y5!fbmf
agency 代理
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agent 代理人 97L|IZ s)
agreement 契約 jn:9Cr,o;g
allotments 分配數 Dpf"H
allowance 津貼 bAkCk]>5
amalgamation 合併 2c u?2_,
amortization 攤銷 [m+):q^
amortized cost 應攤成本 9|K3xH
annuities 年金 +#wh`9[wBt
applied cost 已分配成本 ?E2$
applied expense 已分配費用 MmL)CT
applied manufacturing expense 己分配製造費用 4xl}kmvv
apportioned charge 攤派費用 &X%vp?p
appreciation 漲價 49Y_ze6L}
article of association 公司章程 pf%B
assessment 課稅 0^G5 zQlj
assets 資產
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attorney fee 律師費 R{0nk
audit 審計 C\RJ){dk
auditor 審計員 g=q1@ )
average 平均數 )_-EeH
average cost 平均成本 R>#BJ^>=
bad debt 壞賬 wusj;v4C4M
balance 餘額 !7fL'
balance sheet 資產負債表 #|ILeby
bank account 銀行賬戶 Q"VS;uh.v
bank balance 銀行結存 LagHzCB
bank charge 銀行手續費 NW
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bank deposit 銀行存款 {OBV+
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bank discount 銀行貼現 W_\~CntyZ
bank draft 銀行匯票 tOEY|
bank loan 銀行借款 %fH&UFby
bank overdraft 銀行透支 BnwYyh
bankers acceptance 銀行承兌 +Dwq>3AH
bankruptcy 破產 =IC
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bearer 持票人 I%#&@
beneficiary 受益人 Q}qw`L1
bequest 遺產 !STa}wl
bill 票據 M0$wTmXM
bill of exchange 匯票 Fr{}~fRW<
bill of lading 提單 4
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bills discounted 貼現票據 ]A%S&q
bills payable 應付票據 |tVWmm^m
bills receivable 應收票據 2]i>kV/,0
board of directors 董事會 <Z:Fnp
bonds 債券 %X^K5Io
bonus 紅利 QswbIP/>:'
book value 賬面價值 *ke9/hO1i
bookkeeper 簿記員 CA8N
bookkeeping 簿記 W, YYL(L
branch office general ledger 支店往來賬戶 6%Ws>H4@|
broker 經紀人 CG397Y^
brought down 接前 e4rhB"qQdn
brought forward 接上頁 //O9}-
budget 預算 P"k`h=>!4
by-product 副產品 Ak=|wY{
by-product sales 副產品銷售 )/4xR]
capital 股本 H-ewO8@
capital income 資本收益 1:Dm,d;
capital outlay 資本支出 PS\n0
capital stock 股本 }(-2a*Z;Y
capital stock certificate 股票 Qi?xx')
carried down 移後 _W +
carried forward 移下頁 c'Mi9,q
cash 現金 TLWU7aj&!
cash account 現金賬戶 6f^q >YP
cash in bank 存銀行現金 23_\UTM}1
cash on delivery 交貨收款 \[MQJX,dn
cash on hand 庫存現金 wB0Ke
cash payment 現金支付 jYJRG<*e
cash purchase 現購
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cash sale 現沽 vf-cx\y7
cashier 出?#123;員 66jL2XU<
cashiers check 本票 PYPDK*Ie
certificate of deposit 存款單折 PD$@.pib
certificate of indebtedness 借據 9u%S<F"
certified check 保付支票 Vh o3I[C
certified public accountant 會計師 Hs>|-iDs(
charges 費用 lQ!)0F
charge for remittances 匯水手續費 sY*iRq
charter 營業執照 s ;N PY
chartered accountant 會計師 j 5{"j
chattles 動產 ^`<
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check 支票 c*:H6(u
che stub 支票存根 XI8rU)q
closed account 己結清賬戶 S(MVL!Lm
closing 結算 aH(B}wh{
closing entries 結賬紀錄 ,LpG E>s
closing stock 期末存貨 ZlEH3-Zv
closing the book 結賬 C;BC@OE
columnar journal 多欄日記賬 WiBO8N,%`
combination 聯合 BH+@!H3hf
commission 佣金 B33H,e)
commodity 商品 !W?6,i -]
common stock 普通股 !hS~\+E
company 公司 U)B^R
compensation 賠償 ujH ^ ML
compound interest 複利 k6|wiSyu
consignee 承銷人 ~4 {|
consignment 寄銷 /ltGSl
consignor 寄銷人 +,$ SZ O]
consolidated balance sheet 合併資產負債表 rM5{R}+;
consolidated profit and loss account 合併損益表 IP3%'2}-
consolidation 合併 `zmjiC
construction cost 營建成本 4,.B#: 8
construction revenue 營建收入 a3?D@@Qnw
contract 合同 DuV@^qSbG.
control account 統制賬戶 t;2\(_A
copyright 版權 B^yA+&3HI
corporation 公司 p;
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cost 成本 Kp.d#W_TX
cost accounting 成本會計 |
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cost of labour 勞工成本 $Lx2!Zy
cost of production 生產成本 m.0:R
cost of manufacture 製造成本
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cost of sales 銷貨成本 ,ag:w<km
cost price 成本價格 y^xEZD1X6-
credit 貸方 BGO!c[-
credit note 收款通知單 5q Y+^jO]o
creditor 債權人 x.ZW%P1
crossed check 橫線支票 QW[
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current account 往來活期賬戶 3|qT.QR`Z
current asset 流動資產 <{xU.zp'
current liability 流動負債 pZUXXX
current profit and loss 本期損益 /6@~XO)w
debit 借方 ay-M.J
debt 債務 Fu;\t
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debtor 債務人 9S8>"w^R
deed 契據 ']]5xH*U
deferred assets 遞延資產 _t'S<jTI
deferred liabilities 遞延負債 h|Z%b_a
delivery 交貨 08 $y1;
delivery expense 送貨費 Xe:gH.}
delivery order 出貨單 QgZ`~
demand draft 即期匯票 LFHzd@Y7"
demand note 即期票據 07FS|>DM'Z
demurrage charge 延期費 g$P <`.
deposit 存款 YrRD3P.P
deposit slip 存款單 [>^xMF]$2
depreciation 折舊 GiH<