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。 U0q{8 "
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acceptance 承兌 la>:%SD
account 賬戶 F]\(p=U.
accountant 會計員 k{(R.gLZG
accounting 會計 ;3OQgKI
accounting system 會計制度 fi^I1*S
accounts payable 應付賬款 mufi
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accounts receivable 應收賬款 mk8xNpk B
accumulated profits 累積利益 )1wC].RFYm
adjusting entry ?#123;整記錄 -"[o|aa^
adjustment ?#123;整 RiqYC3Ka
administration expense 管理費用 aa2&yc29hp
advances 預付 z$$ E7i
advertising expense 廣告費 2%i_SX[
agency 代理 ~+}w>jIm{|
agent 代理人 VliX'.-
agreement 契約 =<R")D]4z
allotments 分配數 e`zx#v
allowance 津貼
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amalgamation 合併 O*xC}$OOn
amortization 攤銷 N7:=%F y(
amortized cost 應攤成本 \B) a57
annuities 年金 6MQ+![fN
applied cost 已分配成本 UjxEbk5>^
applied expense 已分配費用 U>?q|(u
applied manufacturing expense 己分配製造費用 EjW3_ %
apportioned charge 攤派費用 <0T5W#H`D
appreciation 漲價 Dn~r~aR$g
article of association 公司章程 =NLsT.aa
assessment 課稅 ZDuP|" ^
assets 資產 $51M'Qu
attorney fee 律師費 /8(c^
audit 審計 .'N:]G@
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auditor 審計員 @zo}#.g
average 平均數 u U Xj
average cost 平均成本 mW~t/$Y$
bad debt 壞賬 idW=
balance 餘額 7Mq4$|qhD
balance sheet 資產負債表 P"d7Af
bank account 銀行賬戶 6 /_] |4t
bank balance 銀行結存 ATx6YP@7~
bank charge 銀行手續費 ]5| o8.
bank deposit 銀行存款 D#Qfa!=g
bank discount 銀行貼現 `2N&{(
bank draft 銀行匯票 gq9IJ
bank loan 銀行借款 +@*}_%^l"
bank overdraft 銀行透支 z{XN1'/V
bankers acceptance 銀行承兌 "c5C0 pK0
bankruptcy 破產 C><]o
bearer 持票人 7{F(NJUO1
beneficiary 受益人 ms9zp?M
bequest 遺產 n[DQ5l
bill 票據 .x\fPjB
bill of exchange 匯票 |^!#x Tj
bill of lading 提單
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bills discounted 貼現票據 #m>Rt~(,S
bills payable 應付票據 }xhat,9
bills receivable 應收票據
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board of directors 董事會 $p_FrN{
bonds 債券 T.ZPpxY
bonus 紅利 kkWqP20q
book value 賬面價值 xW|^2k
bookkeeper 簿記員 9{&APxm
bookkeeping 簿記 HqM>K*XKU
branch office general ledger 支店往來賬戶 <
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broker 經紀人 C- 25\
brought down 接前 [f`^+,U
brought forward 接上頁 @L?X}'0xI4
budget 預算 (EZ34,k'S
by-product 副產品 m
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by-product sales 副產品銷售 V[E7mhqy
capital 股本 gFO|)I N
capital income 資本收益 nT7{`aaQl
capital outlay 資本支出 OPm?kr
capital stock 股本 %Xm3m0nsv{
capital stock certificate 股票 6@0
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carried down 移後 9iMQq40
carried forward 移下頁 ;VQFz&Q$u
cash 現金 Z)iRc$;
cash account 現金賬戶 D@]gc&JN[
cash in bank 存銀行現金 2kv%k3Q{
cash on delivery 交貨收款 00DWXGt20o
cash on hand 庫存現金 [>`[1;a X
cash payment 現金支付 xL.T}f~y2>
cash purchase 現購 Ub1?dk
cash sale 現沽 <9za!.(zu
cashier 出?#123;員 JGm
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cashiers check 本票 &5*)r@+
certificate of deposit 存款單折
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certificate of indebtedness 借據 >z=_V|^$
certified check 保付支票 ]U :1NC"
certified public accountant 會計師 84PD`A
charges 費用 {d|R67~V
charge for remittances 匯水手續費 doR'E=Z4h
charter 營業執照 'WqSHb7
chartered accountant 會計師 [\9WqHs
chattles 動產 6r"PtHr
check 支票 tE)%*z@<Lt
che stub 支票存根 ETu7G5?
closed account 己結清賬戶 id^U%4J
closing 結算 dhW; |
closing entries 結賬紀錄 ,v"/3Ff{,
closing stock 期末存貨 K;2]c3T
closing the book 結賬 +MQvq\%tG
columnar journal 多欄日記賬 a
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combination 聯合 /Vpd*obMB
commission 佣金 !g? ~<`
commodity 商品 gbc^Lb
common stock 普通股 r#{r]q_E*
company 公司 $s2-O!P?
compensation 賠償 rT`D@
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compound interest 複利 y$)gj4k/D
consignee 承銷人 !$q1m@K1
consignment 寄銷 vcB+h;x
consignor 寄銷人 {GF>HHQb
consolidated balance sheet 合併資產負債表 MDkIaz\U
consolidated profit and loss account 合併損益表 ixJUq o
consolidation 合併 39!o!_g
construction cost 營建成本 =q|fe%#
construction revenue 營建收入 $Z;HE/3
contract 合同 3)f=Z2U>
control account 統制賬戶 ";~}"Yz?[
copyright 版權 }iy`Ko+B"b
corporation 公司 dE5DH~ldV
cost 成本 syh0E=If_
cost accounting 成本會計 z(<
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cost of labour 勞工成本 $"{V],:T
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cost of production 生產成本 ErC~,5dj;n
cost of manufacture 製造成本 D}
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cost of sales 銷貨成本 D<7S
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cost price 成本價格 [BhpfZNKRA
credit 貸方 T[))ful
credit note 收款通知單 Ja-D}|;
creditor 債權人 -<#n7b
crossed check 橫線支票 ^a`zvrE
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current account 往來活期賬戶 @{_PO{=\C
current asset 流動資產 hvBuQuk)
current liability 流動負債 ZLvw]N&R
current profit and loss 本期損益 |PN-,f{ -
debit 借方 mxHNK4/
debt 債務 v >3ctP{
debtor 債務人 I#l9
deed 契據 e:[Kp6J
deferred assets 遞延資產 HZQ I |
deferred liabilities 遞延負債 7kn=j6I
delivery 交貨 9BANCW"
delivery expense 送貨費 v%3)wD
delivery order 出貨單 nGW
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demand draft 即期匯票
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demand note 即期票據 *Oz5I
demurrage charge 延期費 JXj`
deposit 存款 zi>f436-
deposit slip 存款單 gb(\c:yg1R
depreciation 折舊 S=aXmz<
direct cost 直接成本 j~DoMP5Ls
direct labour 直接人工 C>68$wd>
director 董事 5, Yk5?l<'
discount 折扣 |0f\>X
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discount on purchase 進貨折扣 wX 41R]pF
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