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。 wz%-%39q%
\85i+q:LuA
acceptance 承兌
)2.Si#
account 賬戶 nKY6[|!#
accountant 會計員 \~W'v3:W
accounting 會計 WJ#[LF!e
accounting system 會計制度 q1,~
accounts payable 應付賬款 3u=g6W2 F
accounts receivable 應收賬款 u_enqC3
accumulated profits 累積利益 k:;r2f
adjusting entry ?#123;整記錄 ! mHO$bQ"
adjustment ?#123;整 CrLrw T
administration expense 管理費用 HtFDlvdy]
advances 預付 [WmM6UEVS
advertising expense 廣告費 :>
'+"M2r
agency 代理 ;TYBx24vD'
agent 代理人 K-4PI+qQ\
agreement 契約 dH!*!r>
allotments 分配數 C]6O!Pb0
allowance 津貼 Vksuu@cch
amalgamation 合併 ]G\}k
amortization 攤銷 qm}@!z^
amortized cost 應攤成本 A
"]YM'.
annuities 年金 r
p$'L7lrX
applied cost 已分配成本 /wp6KXm
applied expense 已分配費用 s<Ziegmw|g
applied manufacturing expense 己分配製造費用 ;p//QJB9
apportioned charge 攤派費用 *w&e\i|7
appreciation 漲價 ;uJMG
article of association 公司章程
P0@,fd<
assessment 課稅 zPO9!?7|
assets 資產 HN"Z]/5j
attorney fee 律師費
XSR
4iu
audit 審計 V0@=^Bls
auditor 審計員 h`q1
average 平均數 2G7Wi!J
average cost 平均成本 @{Q4^'K"
bad debt 壞賬 /:
"1Z]@
balance 餘額 as|<}:V
balance sheet 資產負債表 ]Ze1s02(
bank account 銀行賬戶
)7F/O3Tq
bank balance 銀行結存 .*oU]N%K=
bank charge 銀行手續費 ]^E?;1$f?
bank deposit 銀行存款 9{l}bu/u
bank discount 銀行貼現 jA1+x:Wq
bank draft 銀行匯票 fhiM U8(&
bank loan 銀行借款 jcOcWB|
bank overdraft 銀行透支 54T`OE
=
bankers acceptance 銀行承兌 N8jIMb'<
bankruptcy 破產 #mdc [.
bearer 持票人 +7Gwg
beneficiary 受益人 )nkY_'BV
bequest 遺產 ^qs $v06
bill 票據 SUiOJ[5,
bill of exchange 匯票 q V=!ORuj
bill of lading 提單 |Cv!,]9:r
bills discounted 貼現票據 K;?+8(H
bills payable 應付票據 e'~3oqSvR
bills receivable 應收票據 1EK*g;H
board of directors 董事會 h p1Bi
bonds 債券 D.:Zx
bonus 紅利 d]9z@Pd
book value 賬面價值 oH@78D0A
bookkeeper 簿記員 IGl9g_18
bookkeeping 簿記 w)f#V s
branch office general ledger 支店往來賬戶 x2xRBkRg=
broker 經紀人 C|bET
brought down 接前 6nn*]|7
brought forward 接上頁 /~1+i'7V.,
budget 預算 4#D,?eA7
by-product 副產品 5P2K5,o|n~
by-product sales 副產品銷售 81F9uM0
capital 股本 \fOEqe*5SM
capital income 資本收益 $xsd~L&
capital outlay 資本支出 VbYdZCC
capital stock 股本 )%TmAaj9d
capital stock certificate 股票 b%+Xy8a
carried down 移後 ).O)p9
carried forward 移下頁 ~N4m1s"
cash 現金 W?&%x(6M
cash account 現金賬戶 0-gAyiKx?
cash in bank 存銀行現金 5P bW[
cash on delivery 交貨收款 %d@z39-;
cash on hand 庫存現金 K/$KI7P
cash payment 現金支付 h[ ZN+M
cash purchase 現購 &{:-]g\
cash sale 現沽 P}iE+Z3
cashier 出?#123;員 JF]JOI6.e
cashiers check 本票 *CMx- _
certificate of deposit 存款單折 bA 2pbjg=
certificate of indebtedness 借據 9r9NxKuAO
certified check 保付支票 pH;%ELZ
certified public accountant 會計師 %T[]zJ(
charges 費用 x`s>*^
charge for remittances 匯水手續費 }V>T M{
charter 營業執照 st*gs-8jJ;
chartered accountant 會計師 \8tsDG(1 '
chattles 動產 #yen8SskB
check 支票
@EAbF>>
che stub 支票存根 qs6aB0ln
closed account 己結清賬戶 okXl8&mi
closing 結算 ]:;&1h3'7
closing entries 結賬紀錄 Gj*9~*xm(
closing stock 期末存貨 {g6%(X\r.r
closing the book 結賬 al0L&z\
columnar journal 多欄日記賬 =1!
'QUc
combination 聯合 Bvj0^fSm
commission 佣金 2%1hdA<
commodity 商品 a*;b^Ze`v
common stock 普通股
?2a $*(
company 公司 INf&4!&h
compensation 賠償 L];b<*d
compound interest 複利 '-6~tWC~7
consignee 承銷人 & kIFcd@
consignment 寄銷 $]1=\I
consignor 寄銷人 G3]4A&h9v~
consolidated balance sheet 合併資產負債表 rNM;ZPF#
consolidated profit and loss account 合併損益表 a.'*G6~Qgw
consolidation 合併 )0MB9RMk1
construction cost 營建成本 0x7'^Z>-oe
construction revenue 營建收入 N!3 2 wJ
contract 合同 $e\M_hp*J
control account 統制賬戶 q4q6c")zp
copyright 版權 m|# y
>4
corporation 公司 R+| h w;
cost 成本 PFR:>^wK2
cost accounting 成本會計 v=k$A
cost of labour 勞工成本 "b[5]Y{
U
cost of production 生產成本 zT/\Cj68
cost of manufacture 製造成本 wBzC5T%,
cost of sales 銷貨成本 MDN--p08
cost price 成本價格 Q\)F;: |
credit 貸方 'yth'[
credit note 收款通知單 j|n R"!
creditor 債權人 E4!Fupkpf
crossed check 橫線支票 f?b"i A(6
current account 往來活期賬戶 !BI;C(,RL
current asset 流動資產 tgaO!{9I?
current liability 流動負債 t5zKW _J7
current profit and loss 本期損益 +V+a4lU14
debit 借方 E9}C #
debt 債務 ^.G$Q# y,
debtor 債務人 ] - .aL
deed 契據 ddo#P%sH'
deferred assets 遞延資產 DMS!a$4
deferred liabilities 遞延負債 eQ"E
delivery 交貨 SaCh
7 ^
delivery expense 送貨費 #%s#c0TX
delivery order 出貨單 M;NX:mX9
demand draft 即期匯票 k8Xm n6X
demand note 即期票據 HThcn1u~^b
demurrage charge 延期費 yNc2@
deposit 存款 3F0 N^)
@
deposit slip 存款單 mTh]PPo
depreciation 折舊 ;]fs'LH
direct cost 直接成本 -+5>|N#
direct labour 直接人工 uMv1O{
director 董事 P$sxr
discount 折扣 &R siVBA
discount on purchase 進貨折扣 [V!tVDs&'o
nie% eC&U