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。 _v{,vLH
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acceptance 承兌 ;n$j?n+|
account 賬戶 A8&yB;T$y
accountant 會計員 M` Jj!
accounting 會計 r5%K2q{
accounting system 會計制度 -%*>z'|{
accounts payable 應付賬款 5Al59]
accounts receivable 應收賬款 lBqu}88q0
accumulated profits 累積利益 Y$uXBTR`y/
adjusting entry ?#123;整記錄 ]`0(^)U&
adjustment ?#123;整 rVowHP
administration expense 管理費用 _m;0%]+
advances 預付 LH@)((bi4v
advertising expense 廣告費 -B
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agency 代理 .%_scN
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agent 代理人 )28Jz6.I
agreement 契約 Idop!b5!
allotments 分配數 O9wZx%<
allowance 津貼 Zy,U'Dv
amalgamation 合併 b2u_1P\
amortization 攤銷 m663%b(5>
amortized cost 應攤成本 )` -b\8uw
annuities 年金 S1(. AI~
applied cost 已分配成本 ..V6U"/
applied expense 已分配費用 EQ1wyKZS2g
applied manufacturing expense 己分配製造費用 hPF9y@lh
apportioned charge 攤派費用 p/>}{Q )Y
appreciation 漲價 zD}dvI}
article of association 公司章程 wr,X@y%(!
assessment 課稅 8.HqQ:?&2t
assets 資產 v/=O:SM}
attorney fee 律師費 a97A{7I&
audit 審計 }C!N$8d,
auditor 審計員 oRFHq>-.g
average 平均數 V^B'T]s
average cost 平均成本 s`GwRH<#
bad debt 壞賬 3ddH@Y|
balance 餘額 He}qgE>Us
balance sheet 資產負債表 yz8ZY,9
bank account 銀行賬戶
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bank balance 銀行結存 Lo
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bank charge 銀行手續費 "gjy+eosY
bank deposit 銀行存款 w G[X*/v
bank discount 銀行貼現 YbB8D-
bank draft 銀行匯票 9Slx.9f
bank loan 銀行借款 T5?@'b8F6
bank overdraft 銀行透支 o#gb+[
bankers acceptance 銀行承兌 gfG Mu0FjB
bankruptcy 破產 cdVh_"[
bearer 持票人 Z
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beneficiary 受益人 fw kX-ON
bequest 遺產 VeeQmR?u-
bill 票據 Tn,'*D@l
bill of exchange 匯票 U1G"T(;s:
bill of lading 提單 &l2oyQEF)
bills discounted 貼現票據 Eh&*"&fHR
bills payable 應付票據 &Q
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bills receivable 應收票據 &+;z`A'|8
board of directors 董事會 LnP={s
bonds 債券 { \9vW; '
bonus 紅利 ,0
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book value 賬面價值 (b%&DyOt
bookkeeper 簿記員 H4p N+
bookkeeping 簿記 PB00\&6H
branch office general ledger 支店往來賬戶 :S'P
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broker 經紀人 d?^bCf+<
brought down 接前 CIAHsbn.A
brought forward 接上頁 <seb,> :
budget 預算 |n3fAN
by-product 副產品 SE/GT:}
by-product sales 副產品銷售 KR4X&d6
capital 股本 }bIbMEMn
capital income 資本收益 p+#$S4V
capital outlay 資本支出 ,paD/
capital stock 股本 It>8XKS
capital stock certificate 股票 GyQu?`
carried down 移後 ;zVtJG`
carried forward 移下頁 N
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cash 現金 6cH.s+
cash account 現金賬戶 e<o{3*%p)
cash in bank 存銀行現金 '&?cW#J?
cash on delivery 交貨收款 ZdG?fWWA
cash on hand 庫存現金 )Zud|%L
cash payment 現金支付 bso l>M[<
cash purchase 現購 {`~uBz+dJq
cash sale 現沽 xQ4 5B`$
cashier 出?#123;員 L-Qc[L
cashiers check 本票 OSACH0h
certificate of deposit 存款單折 uFPJ}m[>5
certificate of indebtedness 借據 2\Bt~;EIx
certified check 保付支票 )fSO|4
certified public accountant 會計師 d7
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charges 費用 HUUN*yikj
charge for remittances 匯水手續費 8+'9K%'@qX
charter 營業執照 S9BwCKH
chartered accountant 會計師
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chattles 動產 a&oz<4oT
check 支票 /4x3dwXW@
che stub 支票存根 +b@KS"3h
closed account 己結清賬戶 :: IAXGH)
closing 結算 _Q&O#f
closing entries 結賬紀錄 j$v2_q
closing stock 期末存貨 1=Npq=d
closing the book 結賬 *$+k-BV
columnar journal 多欄日記賬 <X]'":
combination 聯合 '?7?"v
commission 佣金 fsd,q?{a:
commodity 商品 eru2.(1
common stock 普通股 S
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company 公司 O#[+=
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compensation 賠償 ,au-g)IFZ
compound interest 複利
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consignee 承銷人 }EFMJ,NQ
consignment 寄銷 2Lravb3
consignor 寄銷人 $TU)O^c
consolidated balance sheet 合併資產負債表 4rXjso|
consolidated profit and loss account 合併損益表 f0 iYP
consolidation 合併 NlLgXn!
construction cost 營建成本 }t.J;(ff:
construction revenue 營建收入 gZkjh{rQ
contract 合同 N=4`jy =
control account 統制賬戶 \~j6}4XS1.
copyright 版權 Wk3R6
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corporation 公司 "^
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cost 成本 #$/SM_X14C
cost accounting 成本會計 m3o+iYkMD
cost of labour 勞工成本 M@)^*=0H
cost of production 生產成本 [Ol}GvzJ7
cost of manufacture 製造成本 M? 7
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cost of sales 銷貨成本 1E3'H7k\t
cost price 成本價格 BEU^,r3z
credit 貸方 Y<1]{4Wt
credit note 收款通知單 NR98I7
creditor 債權人 UC@&! kM
crossed check 橫線支票 .Y@)3
current account 往來活期賬戶 JjO="Cmk/
current asset 流動資產 K8>-%ns
current liability 流動負債 f9`F~6$
current profit and loss 本期損益 t?bc$,S"\(
debit 借方 =lyP &u
debt 債務 >|Xy'ZR
debtor 債務人 b
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deed 契據 ;;6e
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deferred assets 遞延資產 M{sn{
deferred liabilities 遞延負債 |[%CFm}+?
delivery 交貨 P1\:hh
delivery expense 送貨費 ;0R|#9oX_
delivery order 出貨單 W.nQYH
demand draft 即期匯票
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demand note 即期票據 QtF'x<cB
demurrage charge 延期費 P.8CFlX
deposit 存款 X?3?R\/
deposit slip 存款單 x{=@~c%eh
depreciation 折舊 ZH@BHg|}H
direct cost 直接成本 ,2*^G;J1
direct labour 直接人工 %Fb
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director 董事 :)cn&'l(S
discount 折扣 G{4~{{tI
discount on purchase 進貨折扣 d5b \kR r
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