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。 EG0NikT?
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acceptance 承兌 "wxs
account 賬戶 3u7E?*{sH
accountant 會計員 ?}B9=R$Pi
accounting 會計 >.#uoW4ZV
accounting system 會計制度 Xig+[2zS
accounts payable 應付賬款 -^;G^Uq6=
accounts receivable 應收賬款 ~?6V-m{>#
accumulated profits 累積利益 0sq/_S
adjusting entry ?#123;整記錄 qrNW\ME
adjustment ?#123;整 {:Z# 8dGe
administration expense 管理費用 /Yx 1S'5
advances 預付 9GkG'
advertising expense 廣告費 >lyUr*4PX
agency 代理 lV$U!v:b
agent 代理人 ZH`6>:
agreement 契約 NeHR%a2~
allotments 分配數 6yTL7@V|B
allowance 津貼 uHQJ
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amalgamation 合併 9))%tYN
amortization 攤銷 E[htNin.B~
amortized cost 應攤成本 S,3e|-&$
annuities 年金 _:M6~XHo
applied cost 已分配成本 KE16BjX@
applied expense 已分配費用 Sd^e!?bp
applied manufacturing expense 己分配製造費用 $z{HNY*2
apportioned charge 攤派費用 60teD>Eh,
appreciation 漲價 0c7&J?"wE
article of association 公司章程 P}&7G-
assessment 課稅 DZ ~|y
H
assets 資產 ED"5y
attorney fee 律師費 n4k.tq
audit 審計 VrO$SmH
auditor 審計員 X'jEI{1w
average 平均數 o|l)oc6{
average cost 平均成本 zG@9-s* L
bad debt 壞賬 @'R4zJ&+S
balance 餘額 ,A
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balance sheet 資產負債表 x7Ly,
bank account 銀行賬戶 Lvv`_
bank balance 銀行結存 +2B{"Czm
bank charge 銀行手續費 #&r^~>,#L-
bank deposit 銀行存款 qJ"dkT*
bank discount 銀行貼現 LD_aJ^(d
bank draft 銀行匯票 V[+
Pb]
bank loan 銀行借款 w6R=r
n
bank overdraft 銀行透支 q'+XTal
bankers acceptance 銀行承兌 YV{^S6M
bankruptcy 破產 @/anJrt
bearer 持票人 }
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beneficiary 受益人 0NpxqeIDY
bequest 遺產 _4zlEo-.gU
bill 票據 yW|yZ(7
bill of exchange 匯票 ]ueq&|
bill of lading 提單 9S&6u1
bills discounted 貼現票據 yn!LJT[~2
bills payable 應付票據 "H%TOk7l
bills receivable 應收票據 (sJ{27b_
board of directors 董事會 r]BB$^@@V
bonds 債券 L V33vy
bonus 紅利 >\}2("bv
book value 賬面價值 c4L5"_#`x-
bookkeeper 簿記員 ,UWO+B]
bookkeeping 簿記 jc Ie<i;
branch office general ledger 支店往來賬戶 ]4uIb+(S
broker 經紀人 :7:Nx`D8
brought down 接前 $3Wl~
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brought forward 接上頁 =kZPd>&L
budget 預算 NqhRJa63
by-product 副產品 YIgzFt[L
by-product sales 副產品銷售 aKH\
8O4L5
capital 股本 {x2N~1!E
capital income 資本收益 ,a^_
~(C
capital outlay 資本支出 RF g$N@g,
capital stock 股本 4y
582u6^
capital stock certificate 股票 %tUJ >qYU
carried down 移後 <&l3bL
carried forward 移下頁 }Ax$}#
cash 現金 s}`=pk/FM
cash account 現金賬戶 z56W5g2
cash in bank 存銀行現金 ]Z<{
~
cash on delivery 交貨收款 wF@qBDxg
cash on hand 庫存現金 ^U~YG=!ww
cash payment 現金支付 Pb]s+1
cash purchase 現購 $`l- cSH;
cash sale 現沽 1|z>}
xP
cashier 出?#123;員 20% xD e
cashiers check 本票 y3;G<9K2c]
certificate of deposit 存款單折 %I6iXq#
certificate of indebtedness 借據 \zj8| +
certified check 保付支票 >K50 h
certified public accountant 會計師 tV#x{DN
charges 費用 <]CO}r
charge for remittances 匯水手續費 H1hj` '\"<
charter 營業執照 E@t~juF!
chartered accountant 會計師 l6l)M
chattles 動產
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check 支票 Fo;xA
che stub 支票存根 9-bDgzk
closed account 己結清賬戶 m{R`1cN=Hg
closing 結算 X*%KR4`
closing entries 結賬紀錄 /JR*X!&"
closing stock 期末存貨 gtCd#t'(V
closing the book 結賬 !Otyu6&
columnar journal 多欄日記賬 $stJ+uh
combination 聯合 zJdlHa{
commission 佣金 lD
!^MqK
commodity 商品 F5+f?B~?R?
common stock 普通股 'Ur$
jW
company 公司 HK:?Y[ebs
compensation 賠償 eT}c_h)
compound interest 複利 ]<z>YyBA
consignee 承銷人 5^f>L2
consignment 寄銷 v>7=T8
consignor 寄銷人 }ZvL%
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consolidated balance sheet 合併資產負債表 IU Dp5MIuR
consolidated profit and loss account 合併損益表 QabF(}61
consolidation 合併 1{nXmtvr
construction cost 營建成本 sbkWJy
construction revenue 營建收入 M@8
<^CK
contract 合同 AX]lMe
control account 統制賬戶 %3z-^#B=
copyright 版權 q
jUQ2d
corporation 公司 uWi+F)GS^K
cost 成本 b.C!4^
cost accounting 成本會計 0QEVL6gw
cost of labour 勞工成本 OU0\xx1/
cost of production 生產成本 WBTX~%*U
cost of manufacture 製造成本 [",W TZ:
cost of sales 銷貨成本 |910xd`Z
cost price 成本價格 ` [@
F3x
credit 貸方 P) GBuW
credit note 收款通知單 A9$q;8= <
creditor 債權人 /lAt&0
crossed check 橫線支票 9
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current account 往來活期賬戶 IY,&/MCh
current asset 流動資產 d
t0?4 d
current liability 流動負債 yWt87+%T
current profit and loss 本期損益 Wd&!##3$Q
debit 借方 V><5N;w
debt 債務 A*MlK"
debtor 債務人 ]#R;%L
deed 契據 k gWF@"_
deferred assets 遞延資產 H4^-M Sw
deferred liabilities 遞延負債 *4]I#N
delivery 交貨 yv4hH4Io
delivery expense 送貨費 EvQN (_
delivery order 出貨單 J%3S3C2*m
demand draft 即期匯票 {gK
i15t
demand note 即期票據 uK}k]x\z
demurrage charge 延期費 S-'iOJ1]
deposit 存款 />K$_T/]
deposit slip 存款單 f }eZX
depreciation 折舊 U
hb6{'+
direct cost 直接成本 !Edc]rg7
direct labour 直接人工 2$=?;~
director 董事 1&Nk
discount 折扣 \W}?4kz
discount on purchase 進貨折扣 Fgt/A#`fz
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