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。 X8dR+xd
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acceptance 承兌 \$aF&r<R
account 賬戶 4nH*Ui!T
accountant 會計員 M/?KV9Xk2
accounting 會計 tt?58dm|
accounting system 會計制度 P1b'%
accounts payable 應付賬款 jV#ahNq;
accounts receivable 應收賬款 TSAU?r\P
accumulated profits 累積利益 <Llp\XcZ
adjusting entry ?#123;整記錄 \T]EZ'+O
adjustment ?#123;整 (>6*#9#p
administration expense 管理費用 >-_d CNZ
advances 預付 Rj F'x
advertising expense 廣告費 PkE5|d*,
agency 代理 gj\)CBOv
agent 代理人 )%SkJ
agreement 契約 g-`~eG28D5
allotments 分配數 w{~+EolK
allowance 津貼 lf>*Y.!@me
amalgamation 合併 ZKQ hbNT
amortization 攤銷 Ftw;Yz
amortized cost 應攤成本 i,V;xB2
annuities 年金 I/VxZ8T
applied cost 已分配成本 6Ao%>;e*
applied expense 已分配費用 i |{Dd%4vK
applied manufacturing expense 己分配製造費用 a $"ib
apportioned charge 攤派費用 }?cGf-c
appreciation 漲價 gH2,\z`[4
article of association 公司章程 Y+4o B
assessment 課稅 {X2`&<i6
assets 資產 uj%skOD6Z
attorney fee 律師費 0JgL2ayIVI
audit 審計 \;VhYvEH
auditor 審計員 h2ZkCML
average 平均數 nf1#tlIJd
average cost 平均成本 ZYf2XI(_"
bad debt 壞賬 J};z85B
balance 餘額 |K?#$~
balance sheet 資產負債表 < B_Vc:Q
bank account 銀行賬戶 r
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bank balance 銀行結存 JKer//ng4
bank charge 銀行手續費 TI9UXa:V\
bank deposit 銀行存款 J--m[X
bank discount 銀行貼現 -(`OcGM'L
bank draft 銀行匯票 $Vc~/>
bank loan 銀行借款 ?u4INZ0W
bank overdraft 銀行透支 Oz|K8p
bankers acceptance 銀行承兌 &t5{J53
bankruptcy 破產 :16P.z1L
bearer 持票人 Tirux ;
beneficiary 受益人 awvDe
bequest 遺產 eI1GXQ%
bill 票據 Xtwun
bill of exchange 匯票 K:'q>D@
bill of lading 提單 \%
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bills discounted 貼現票據 @fuM)B1"
bills payable 應付票據 e*+FpW@
bills receivable 應收票據 V\V)<BARe
board of directors 董事會 yq+!czlZ
bonds 債券 X1ZgSs+i
bonus 紅利 BmHwu{n'
book value 賬面價值
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bookkeeper 簿記員 }HE6aF62O
bookkeeping 簿記 !*2%"H*
branch office general ledger 支店往來賬戶 #W.vX?-'0
broker 經紀人 & cNy
brought down 接前 bYz&P`o}
brought forward 接上頁 CG'.:`t
budget 預算 $3Z-)m
by-product 副產品 I@Xn3oN
by-product sales 副產品銷售 '0$?h9"
capital 股本 )2,eFNB#n
capital income 資本收益 0
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capital outlay 資本支出 #,{+3Y&5-+
capital stock 股本 .I}:m%zv
capital stock certificate 股票 sH[
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carried down 移後 =8gHS[
carried forward 移下頁 zqDR7+]
cash 現金 1FtM>&%4
cash account 現金賬戶 n.hv!W0
cash in bank 存銀行現金 ~}K5#<
cash on delivery 交貨收款 $+}+zZX5
cash on hand 庫存現金 v^ d]rSm
cash payment 現金支付 yqSs,vz
cash purchase 現購 GE|+fYVM-$
cash sale 現沽 qS&%!
cashier 出?#123;員 B3Jgd,
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cashiers check 本票 PA6=wfc
certificate of deposit 存款單折 3]-_q"Co4f
certificate of indebtedness 借據 nUq<TJ
certified check 保付支票 l{w#H|]
certified public accountant 會計師 ??hJEE
charges 費用 CE15pNss
charge for remittances 匯水手續費 &R~n>>c
charter 營業執照 +.y
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chartered accountant 會計師 r%DFve:%
chattles 動產 yT{8d.Rh
check 支票 `Q+moX
che stub 支票存根 >:=|L%]s;\
closed account 己結清賬戶 ]d[ge6
closing 結算 fjnT e
closing entries 結賬紀錄 `>DP,D)w(
closing stock 期末存貨 @pGZLq
closing the book 結賬 iut`7
columnar journal 多欄日記賬 pj?XLiM54%
combination 聯合 t6c<kIQ:-O
commission 佣金 A?TBtAe
commodity 商品 @H !$[m3
common stock 普通股 c`x7u}C
company 公司 Ax oD8|
compensation 賠償 y}C`&nW[=
compound interest 複利 g~UUP4<$"
consignee 承銷人 8 i&_Jgmr
consignment 寄銷 %AF5=
consignor 寄銷人 E&y
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consolidated balance sheet 合併資產負債表 _WX#a|4h{
consolidated profit and loss account 合併損益表 [<`SfE
consolidation 合併 'gQidf
construction cost 營建成本 1B*Wf
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construction revenue 營建收入 kF7(f|*
contract 合同 `P Xz
control account 統制賬戶 4[ryKPa,
copyright 版權 bYe;b><G
corporation 公司 BF{w)=@/'
cost 成本 = sAn,ri
cost accounting 成本會計 zU6a'tP
cost of labour 勞工成本 FZB~|3eq{
cost of production 生產成本 X &2oPo
cost of manufacture 製造成本 X\p,%hk \
cost of sales 銷貨成本 zb6ju]2
cost price 成本價格 W:i?t8y\y
credit 貸方 k\Q,h75
credit note 收款通知單 T+LJ*
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creditor 債權人 wV?,Z!\Z
crossed check 橫線支票 cYNJhGY
current account 往來活期賬戶 dBO@6*N4c
current asset 流動資產 KCe13!
current liability 流動負債 8#R?]Uwq
current profit and loss 本期損益 Gf8s?l
debit 借方 TG
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debt 債務 5>9Y|UU
debtor 債務人 3CTX -#)vS
deed 契據 !gwjN_ZJ^
deferred assets 遞延資產 0;,IKXK6X
deferred liabilities 遞延負債 +b;hBb]R
delivery 交貨 DaNW~rd{
delivery expense 送貨費 \EoX8b}$b0
delivery order 出貨單 vUC!fIG
demand draft 即期匯票 - ~O'vLG
demand note 即期票據 wLuv6
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demurrage charge 延期費 OEdJc\n_R
deposit 存款 }4co)B"
deposit slip 存款單 9ykM3
depreciation 折舊 9^P2I)aD
direct cost 直接成本 ]43
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direct labour 直接人工 `Lyq[zg8
director 董事 ^GN8V-X4y
discount 折扣 0f ER*.F
discount on purchase 進貨折扣 'NZGQebK
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