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。 |GQq:MB;z
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acceptance 承兌 T U_'1
account 賬戶 =:g\I6'a
accountant 會計員 hJ8&OCR }
accounting 會計 ;q-c[TZC
accounting system 會計制度 )R
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accounts payable 應付賬款 KtAEM;g
accounts receivable 應收賬款 4`l$0m@>
accumulated profits 累積利益 y g(Na
adjusting entry ?#123;整記錄 g0biw?
adjustment ?#123;整 I\1E=6"
administration expense 管理費用 ?yAb=zI1b
advances 預付 am/}V%^
advertising expense 廣告費 Cw:|(`9
agency 代理 yx?oxDJg
agent 代理人 8t
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agreement 契約 Pn4.gabE
allotments 分配數 ~H \P0G5GA
allowance 津貼
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amalgamation 合併 PYi<iSr
amortization 攤銷 >yn?@ve@
amortized cost 應攤成本 Ma?uB8o+~
annuities 年金 m
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applied cost 已分配成本 J ##a;6@
applied expense 已分配費用 2|ee` "`
applied manufacturing expense 己分配製造費用 Bkq4V$D_
apportioned charge 攤派費用 lW-G]V
appreciation 漲價 n+=7u[AZi
article of association 公司章程 JQ}4{k
assessment 課稅 -T+YMAFU_
assets 資產 .=}\yYGe
attorney fee 律師費 )M7yj O!
audit 審計 !Usmm8!K
auditor 審計員 oD2! [&
average 平均數 ;FwUUKj
average cost 平均成本 1H">Rb30@
bad debt 壞賬 + rB3\R"d
balance 餘額 9mtndTT 5u
balance sheet 資產負債表 x!S}Y"
bank account 銀行賬戶 T@vE@D
bank balance 銀行結存 fGj66rMGw
bank charge 銀行手續費 FB?V<x
bank deposit 銀行存款 V
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bank discount 銀行貼現 ysp,:)-%G@
bank draft 銀行匯票 ^WWr8-
bank loan 銀行借款 k:/Z6TLk3
bank overdraft 銀行透支 8}[<3K%*g
bankers acceptance 銀行承兌 x^[0UA]S9
bankruptcy 破產 zuMz6#aCC8
bearer 持票人 ]Y?ZUSCJ
beneficiary 受益人 ,^
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bequest 遺產 Ro$*bN6p
bill 票據 y<IHZq`C3
bill of exchange 匯票 cJm},
bill of lading 提單 hUi5~;Q5Fi
bills discounted 貼現票據 ;X;x.pi
bills payable 應付票據 cc=_KYZ1k
bills receivable 應收票據 'Eia=@
board of directors 董事會 (F;*@Z*R
bonds 債券 oVUsI,8
bonus 紅利 CPsl/.$tC
book value 賬面價值 :L:] 3L
bookkeeper 簿記員 1A;,"8kBd
bookkeeping 簿記 8=f+`e
branch office general ledger 支店往來賬戶 #.]W>h
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broker 經紀人 S~z$=IiB
brought down 接前 Qe7
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brought forward 接上頁 KIuj;|!q
budget 預算 i%f
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by-product 副產品 [4;_8-[Nv
by-product sales 副產品銷售 mOjjw_3gq
capital 股本 'q/C: Yo
capital income 資本收益 'Q7
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capital outlay 資本支出 WzdlrkD
capital stock 股本 k_^
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capital stock certificate 股票
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carried down 移後 .d#Hh&jj
carried forward 移下頁 # NK{]H$fd
cash 現金 |tY6+T}
cash account 現金賬戶 RAEN
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cash in bank 存銀行現金 kiin7 8W
cash on delivery 交貨收款 $WE_aNfja
cash on hand 庫存現金 2,|@a\H
cash payment 現金支付 ]=|iO~WN
cash purchase 現購 02^\np
cash sale 現沽 uuUjIZCtz
cashier 出?#123;員 ][OkydE
cashiers check 本票 h4slQq~K
certificate of deposit 存款單折 "$"<AKCwS
certificate of indebtedness 借據 Ym]rG
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certified check 保付支票 oe9S$C;$'
certified public accountant 會計師 \"yR[.Q?
charges 費用 Br$/hn=
charge for remittances 匯水手續費 (a,`Y.
charter 營業執照 v<0S@9~
chartered accountant 會計師 Ex}TDmTu
chattles 動產 FNl^ lj`Y
check 支票 D*HK[_5
che stub 支票存根 =/xXB
closed account 己結清賬戶 2<2a3'pG
closing 結算 tJGPkeA
closing entries 結賬紀錄 S[rfcL"
closing stock 期末存貨 lm'.G99{
closing the book 結賬 4uVyf^f\]f
columnar journal 多欄日記賬 uxq#q1
combination 聯合 G<*h,'B
commission 佣金 q<fj1t1w
commodity 商品 eLyIQo W
common stock 普通股 BIvz55g
company 公司 h*
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compensation 賠償 pA
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compound interest 複利 lnxA/[`a
consignee 承銷人 wp/x|AV
consignment 寄銷 >\5ZgC
consignor 寄銷人 `UkjrMO
consolidated balance sheet 合併資產負債表 5'0kf7
consolidated profit and loss account 合併損益表 mL,{ZL ^
consolidation 合併 /#xYy^`
construction cost 營建成本 "yXqf%CGE
construction revenue 營建收入 4vH.B)S-
contract 合同 Ga*
control account 統制賬戶 Hp
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copyright 版權 \ItAc2,Fl
corporation 公司 0g@*N4
cost 成本 {\=NZ\
cost accounting 成本會計 N4_V
cost of labour 勞工成本 PzLV}
cost of production 生產成本 hP1;$
cost of manufacture 製造成本 AqrK==0N
cost of sales 銷貨成本 KEr?&e
cost price 成本價格 eR8>5:V_
credit 貸方 klj.\wg/p{
credit note 收款通知單 6Qm .k$[
creditor 債權人 D
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crossed check 橫線支票 ZOzyf/?.
current account 往來活期賬戶 t`4o&vsj=
current asset 流動資產 X`daaG_l
current liability 流動負債 |1 LKdP
current profit and loss 本期損益 23UXOY0BW
debit 借方 C_hIPM
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debt 債務 DZ;2aH
debtor 債務人 ![_GA)7
deed 契據 n<sA?T
deferred assets 遞延資產 -_Iuvw
deferred liabilities 遞延負債 a% 82I::t
delivery 交貨 M$LzV}k
delivery expense 送貨費 IRDD
delivery order 出貨單 $%J$
demand draft 即期匯票 $Jj0%?;
demand note 即期票據 >z8y L+
demurrage charge 延期費 }4I;<%L3`
deposit 存款 4>[tjz.?k
deposit slip 存款單 KTu&R6|
depreciation 折舊 =}4lx^`oeT
direct cost 直接成本 TsZX'Yn
direct labour 直接人工 `_+m3vHG
director 董事 CW#$%
discount 折扣 ?B,B<@='%
discount on purchase 進貨折扣 cE]#23
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