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。 9$#@Oe8*
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acceptance 承兌 K!,9
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account 賬戶 YB1Jv[
accountant 會計員 c'INmc
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accounting 會計 /Un\P
accounting system 會計制度 &`IJ55Z-)
accounts payable 應付賬款 t"Bp#
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accounts receivable 應收賬款 _fdD4-2U
accumulated profits 累積利益 VXnWY8\
adjusting entry ?#123;整記錄 }X6w"
adjustment ?#123;整 ;$67GK
administration expense 管理費用 yAFt|<
advances 預付 eH V#Mey[
advertising expense 廣告費 ,e^~(ITaq
agency 代理 ]XASim:A
agent 代理人 _^g4/G#13c
agreement 契約 ]K'OH&
allotments 分配數 z(u,$vZ_
allowance 津貼 DX^8w?t
amalgamation 合併 'ka}x~EF
amortization 攤銷
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amortized cost 應攤成本 "(iDUl
annuities 年金 -Q/wW4dE=
applied cost 已分配成本 Y4+]5;B8
applied expense 已分配費用 rp4{lHw>C/
applied manufacturing expense 己分配製造費用 @ULd~
apportioned charge 攤派費用 gCF9XKW
appreciation 漲價 k8!:`jG
article of association 公司章程 )5`~WzA
assessment 課稅 Vry*=X&Q
assets 資產
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attorney fee 律師費 jZQ{XMF
audit 審計 CED[\n
auditor 審計員 v$xurj:v#i
average 平均數 A<^X P-Nrp
average cost 平均成本 `t\\O
bad debt 壞賬 v0TbQ
balance 餘額
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balance sheet 資產負債表 "[rz*[o8I
bank account 銀行賬戶 j;qV+Rq]t
bank balance 銀行結存 u9(42jj[$U
bank charge 銀行手續費 0>46ZzxUZ
bank deposit 銀行存款 , h
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bank discount 銀行貼現 aI=Q_}8-
bank draft 銀行匯票 DAg*
bank loan 銀行借款 H DD)AM&p
bank overdraft 銀行透支 >j7]gi(
bankers acceptance 銀行承兌 `mI5Z*]-
bankruptcy 破產 \3]O?'
bearer 持票人 1M6^Brx
beneficiary 受益人 db=S*LUbl
bequest 遺產 V2xvuDHI
bill 票據 Kv:Rvo
bill of exchange 匯票 }#;.b'`
bill of lading 提單 !Eb|AHa
bills discounted 貼現票據 @nMVs6
bills payable 應付票據 ^7*7^<
bills receivable 應收票據 uL@%M8n
board of directors 董事會 >)u{%@Rcy{
bonds 債券 717G
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bonus 紅利 fP6
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book value 賬面價值 ^ fyue~9u
bookkeeper 簿記員 LEe{fc?{
bookkeeping 簿記 ,%BDBZ
branch office general ledger 支店往來賬戶 49<t2^1q
broker 經紀人 WRA(k
brought down 接前 l]#=I7 6
brought forward 接上頁 #,#:{&H
budget 預算 _<DOA:'v
by-product 副產品 wr=KAsH<
by-product sales 副產品銷售 #U7pT!
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capital 股本 !*HJBZ]q
capital income 資本收益 Lz p}<B
capital outlay 資本支出 1c429&-
capital stock 股本 c`UFNNm=
capital stock certificate 股票 $o;c:Kh$$
carried down 移後 j_~mP>el)
carried forward 移下頁 (
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cash 現金 ,FH1yJ;Y&
cash account 現金賬戶 !4FOX>|L@
cash in bank 存銀行現金 q,%Fvcmx+e
cash on delivery 交貨收款 J .TK<!
cash on hand 庫存現金 WHOX<YJs
cash payment 現金支付 -^(KGu&L&u
cash purchase 現購 PB.'huu
cash sale 現沽 HB$?}V
cashier 出?#123;員 2/tx5Nc
cashiers check 本票 }
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certificate of deposit 存款單折 @D=%J!!*
certificate of indebtedness 借據 /988K-5k
certified check 保付支票 Ycq )$7p
certified public accountant 會計師 5GgH6
charges 費用 rFkZ'rp74b
charge for remittances 匯水手續費 `?WN*__["
charter 營業執照 6&0G'PMf
chartered accountant 會計師 sQ^t8Y9
chattles 動產 B:0oT
check 支票 {^(uoB C/
che stub 支票存根 OI"g-+~
closed account 己結清賬戶 njZ vi}m~
closing 結算 ={
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closing entries 結賬紀錄 x3#:C=
closing stock 期末存貨 i=]R1yP
closing the book 結賬 `H>&dK|/
columnar journal 多欄日記賬 <H-kR\
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combination 聯合 IDD`N{EA
commission 佣金 ts@Z5Yw*!
commodity 商品 0*tnJB
common stock 普通股
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company 公司 w+)wrJTtm
compensation 賠償 TbT/ 5W3
compound interest 複利 ~n) |
consignee 承銷人 %e0X-tXcmX
consignment 寄銷 F.i}&UQ%
consignor 寄銷人 +J;b3UE#
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 kdlmj[=
consolidation 合併 YQFz6#Ew
construction cost 營建成本 u9~Ncz
construction revenue 營建收入 KnA BFH
contract 合同 EA1&D^nT
control account 統制賬戶 E'D16Rhp
copyright 版權 D_$N2>I-
corporation 公司 ~"vS$>+
cost 成本 "(p /3qFY
cost accounting 成本會計 ~vA8I#.
cost of labour 勞工成本 f{O-\
cost of production 生產成本 k}E_1_S(
cost of manufacture 製造成本 x7^VU5w#
cost of sales 銷貨成本 T+E
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cost price 成本價格 MaD| X_g
credit 貸方 btnD+O66<
credit note 收款通知單 ml^=y~J[
creditor 債權人 7A'E+>1d
crossed check 橫線支票 1pG|jT+Bi
current account 往來活期賬戶 8%YyxoCH
current asset 流動資產
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current liability 流動負債 4I2:"CK06
current profit and loss 本期損益 6'e^np
debit 借方 TB&IB:4)R
debt 債務 ~8(Xn2
debtor 債務人 40`Qsv0#
deed 契據 /=AFle2(
deferred assets 遞延資產 4|5;nxkGm8
deferred liabilities 遞延負債 0F_hXy@K
delivery 交貨 V9Mr&8{S4
delivery expense 送貨費 ]3='TN8aQF
delivery order 出貨單 <o3I<ci6
demand draft 即期匯票 YryMB,\
demand note 即期票據 K
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demurrage charge 延期費 Ah@e9`_r
deposit 存款 T|h!06
deposit slip 存款單 gpzFY"MS=
depreciation 折舊 #
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direct cost 直接成本
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direct labour 直接人工 }1V+8'D
director 董事 KQ6][2-
discount 折扣 3*j1v:x`
discount on purchase 進貨折扣 -$=RQH$9
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