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。 |qJQWmJO&U
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acceptance 承兌 z:|4S@9
account 賬戶 ~jmHzFkQ
accountant 會計員 Uw5z]Jck
accounting 會計 I*
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accounting system 會計制度 N9Yc\?_NU_
accounts payable 應付賬款 A--Hg-N|
accounts receivable 應收賬款 VLN=9
accumulated profits 累積利益 goeWZ O
adjusting entry ?#123;整記錄 RT8xU;
adjustment ?#123;整 5Y"lr Y38
administration expense 管理費用 g%#"
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advances 預付 t
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advertising expense 廣告費 LqPn$rZ|$
agency 代理 ZyT9y
agent 代理人 v$w!hYsQ
agreement 契約 H6x~mZu_:T
allotments 分配數 Ej
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allowance 津貼 7Xm pq&g
amalgamation 合併 I)]wi%
amortization 攤銷 S-npJh
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amortized cost 應攤成本 %s%v|HDs
annuities 年金 \q(RqD
applied cost 已分配成本 V(A6>0s$|
applied expense 已分配費用 r@H<@Vuc
applied manufacturing expense 己分配製造費用 ^~0\d;l
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apportioned charge 攤派費用
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appreciation 漲價 9PVM06
article of association 公司章程 *;(LKRV
assessment 課稅 ,;'9PsIS^
assets 資產 *]p]mzc
attorney fee 律師費 Y>{K2#k
audit 審計 h2zuPgz,
auditor 審計員 0~H
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average 平均數 $xyG0Q.
average cost 平均成本 ^vLHs=<
bad debt 壞賬 p V(b>O
balance 餘額
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balance sheet 資產負債表 /<9VKMR_k
bank account 銀行賬戶 ~C{d2i
bank balance 銀行結存 >0=` 3X|Y7
bank charge 銀行手續費 }L{en
bank deposit 銀行存款 5v=%pQbY
bank discount 銀行貼現 k+{-iPm{
bank draft 銀行匯票
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bank loan 銀行借款
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bank overdraft 銀行透支 E#`=xg
bankers acceptance 銀行承兌 Xlp u_H|
bankruptcy 破產 4$+1jjC]>~
bearer 持票人 :Oo(w%BD]
beneficiary 受益人 fKf5i@CvB@
bequest 遺產 =M>1;Qr<Z/
bill 票據 @mW: FVI
bill of exchange 匯票 7@$Hua,GY
bill of lading 提單 En&ESWN
bills discounted 貼現票據 KtU I(*$`
bills payable 應付票據 ^!L'Aoy;E
bills receivable 應收票據 ~&[Wqn@MZ
board of directors 董事會
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bonds 債券 DmM<Kkg.J
bonus 紅利 Vz!W(+
book value 賬面價值 V{p*N*
bookkeeper 簿記員 @Nn9-#iW
bookkeeping 簿記 _$s9o$8$
branch office general ledger 支店往來賬戶 rJ4O_a5/
broker 經紀人 '^'vafs-/@
brought down 接前 h!?7I=p~#
brought forward 接上頁 SEq_37
budget 預算 2K'3ry)[y
by-product 副產品 \C5 YVl#
by-product sales 副產品銷售 YgNt>4K
capital 股本 jwgXq(
capital income 資本收益 hW$B;
capital outlay 資本支出 !s06uh
capital stock 股本
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capital stock certificate 股票 5 e~\o}]
carried down 移後 2--"@@
carried forward 移下頁 a?/GEfd
cash 現金 1@6dHFA`o
cash account 現金賬戶 ,di'279|
cash in bank 存銀行現金 Mp^%.m
cash on delivery 交貨收款 nR-`;lrF~
cash on hand 庫存現金 4
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cash payment 現金支付 ~0,Utqy
cash purchase 現購
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cash sale 現沽 rn #FmM
cashier 出?#123;員 7"Sw))H|
cashiers check 本票 <RS@,
certificate of deposit 存款單折 x+x6F
certificate of indebtedness 借據 NK2Kw{c"iI
certified check 保付支票 6e3s
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certified public accountant 會計師 0W<:3+|n4
charges 費用 w$WN` =
charge for remittances 匯水手續費 ^E*W
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charter 營業執照 ?2zVW
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chartered accountant 會計師 x*Y&s<
chattles 動產 1{i)7:Y
check 支票
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che stub 支票存根 T&c0j(
closed account 己結清賬戶 4HQP,
closing 結算 +dw$IMwb
closing entries 結賬紀錄 _fx0-S*$
closing stock 期末存貨 4NT zK
closing the book 結賬 w?)v#]<-
columnar journal 多欄日記賬 u@tJu'X
combination 聯合 REUWK#>
commission 佣金 3o&PVU?Q
commodity 商品 S
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common stock 普通股 /. GHR
company 公司 P,r9
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compensation 賠償 _-eF
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compound interest 複利 7pMQ1-(
consignee 承銷人 j&6'sg;n)
consignment 寄銷 QlmZBqK}&
consignor 寄銷人 7cV9xIe^
consolidated balance sheet 合併資產負債表 6nqG;z-IXJ
consolidated profit and loss account 合併損益表 7\m.xWX e
consolidation 合併 c
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construction cost 營建成本 M3c!SXx\
construction revenue 營建收入 MG)wVS<d_
contract 合同 {U1
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control account 統制賬戶 .|[ZEXq
copyright 版權 /HbxY
corporation 公司 ]L#6'|W
cost 成本 6X2>zUHR
cost accounting 成本會計 "~jSG7h
cost of labour 勞工成本 lPF(&pP
cost of production 生產成本 _9!*laR!2
cost of manufacture 製造成本 NfvvwG;M
cost of sales 銷貨成本 $Y.Z>I;
cost price 成本價格 /cHd&i,>
credit 貸方 t)P5bQ+$u9
credit note 收款通知單 /z:pid,_0
creditor 債權人 b*Ny
crossed check 橫線支票 5ws|4V
current account 往來活期賬戶 #U45;idp
current asset 流動資產 os6p1"_\f
current liability 流動負債 Z0*Lm+d9z
current profit and loss 本期損益 I{Hl2?CnI,
debit 借方 EV{kd.=f
debt 債務 ?O(KmDH
debtor 債務人 ^%l~|w
deed 契據 mi9B C9W(
deferred assets 遞延資產 7KIOI,qb6
deferred liabilities 遞延負債 zy\p,
delivery 交貨 i(R&Q;{E^
delivery expense 送貨費 #eSVFD5ZU
delivery order 出貨單 v
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demand draft 即期匯票 3]xe7F'`
demand note 即期票據 .BN~9w
demurrage charge 延期費 F[PIo7?K
deposit 存款 bl@0+NiM
deposit slip 存款單 /N6sH!w
depreciation 折舊 #;FHyKx
direct cost 直接成本 x xxM
direct labour 直接人工 jO
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director 董事 YI05?J}
discount 折扣 \Y.&G,?
discount on purchase 進貨折扣 UB[tYZ
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