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。 RY*U"G0#w
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acceptance 承兌 -o
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account 賬戶 $
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accountant 會計員 9@)O_@=
accounting 會計 Q
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accounting system 會計制度 !FF U=f
accounts payable 應付賬款 w"&n?L
accounts receivable 應收賬款 fa2kG&, _
accumulated profits 累積利益 m<2M4u
adjusting entry ?#123;整記錄 8qu6.
adjustment ?#123;整 R_S.tT!
administration expense 管理費用 ]:/Q]n^
advances 預付 G;XxBA
advertising expense 廣告費 xFg>SJ7]
agency 代理 ;mKb]
agent 代理人 '(jG[ry&T
agreement 契約 qA5r
allotments 分配數 Ef13Q]9|
allowance 津貼 U\!X,a*ts{
amalgamation 合併 VTHH&$ZNq
amortization 攤銷 ]L}dzA?:
amortized cost 應攤成本 |)/aGZ+
annuities 年金 2gVm9gAHUd
applied cost 已分配成本 IRqy%@)
applied expense 已分配費用 ,izO{@We2{
applied manufacturing expense 己分配製造費用 &~U ] ~;@
apportioned charge 攤派費用 3|Xyl`i4o
appreciation 漲價 DrK{}uM
article of association 公司章程 #
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assessment 課稅 K@w{"7}
assets 資產 ^&Y#)II
attorney fee 律師費 x# 5A(g
audit 審計 cDkf qcC
auditor 審計員 g5r(>, vY
average 平均數 4x[S\,20
average cost 平均成本 Y% 5eZ=z
bad debt 壞賬 /fV;^=:8c
balance 餘額 c<$OA=n
balance sheet 資產負債表 ,L'zRyP
bank account 銀行賬戶 KL Xq\{X
bank balance 銀行結存 S#}
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bank charge 銀行手續費 >Wg hn:^
bank deposit 銀行存款 Q6
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bank discount 銀行貼現 Aj]V`B:65
bank draft 銀行匯票 -v|qZ'
bank loan 銀行借款 UU0,!?o4
bank overdraft 銀行透支 A1zjPG&]
bankers acceptance 銀行承兌 [QT#Yf0
bankruptcy 破產 kt$jm)UI~l
bearer 持票人 UN<]N76!
beneficiary 受益人 -_eLf#3
bequest 遺產 l0A&9g*l2
bill 票據 W-zP/]Dh
bill of exchange 匯票 hODWB
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bill of lading 提單 y7Df_|Z
bills discounted 貼現票據 K:30_l<
bills payable 應付票據 (qulwOt~w
bills receivable 應收票據 5(HG|
board of directors 董事會 3n}?bY8@5_
bonds 債券 7o5BXF
bonus 紅利 $(>+VH`l
book value 賬面價值 SQt4v"
bookkeeper 簿記員 =P
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bookkeeping 簿記 o`N9!M
branch office general ledger 支店往來賬戶 _[ZO p ~
broker 經紀人 3HY9\'t6
brought down 接前 j^rIH#V
brought forward 接上頁
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budget 預算 &m:uO^
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by-product 副產品 54li^
by-product sales 副產品銷售 ** G9H
capital 股本 _X"N1,0
capital income 資本收益 aM0f/"-_
capital outlay 資本支出 2Dj%,gaR
capital stock 股本 ur7q [n
capital stock certificate 股票 ?]Xpi3k
carried down 移後 naznayy
carried forward 移下頁
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cash 現金 9.B
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cash account 現金賬戶 !9P';p}2
cash in bank 存銀行現金 j+v=Ul|l
cash on delivery 交貨收款 8k1Dj1@0z
cash on hand 庫存現金 Y,t={HiclX
cash payment 現金支付 ?|B&M\}g
cash purchase 現購 !6Mo]xh
cash sale 現沽 +l{=
cashier 出?#123;員 hJ~Uf5Q
cashiers check 本票 |02gup qqi
certificate of deposit 存款單折 uT7B#b7
certificate of indebtedness 借據 %
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certified check 保付支票 `W/>XZl+t
certified public accountant 會計師 'K{Z{[s{
charges 費用 r/6o \-
charge for remittances 匯水手續費 !lc[
charter 營業執照 <.izVD4/Gg
chartered accountant 會計師 A*P|
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chattles 動產 !s?nJ(p
check 支票 K':;%~I
che stub 支票存根 {w^+\]tC
closed account 己結清賬戶 bsA-2*Q+
closing 結算 en*GM}<V
closing entries 結賬紀錄 :; fHDU|
closing stock 期末存貨 0-
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closing the book 結賬 mahJSz(3
columnar journal 多欄日記賬 0Bi.6
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combination 聯合
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commission 佣金 $jqq
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commodity 商品 e)#J1(j_
common stock 普通股 KP5C}ZK+s
company 公司 k:F9. j%*
compensation 賠償 E3gh?6
compound interest 複利 ^pF&`2eD
consignee 承銷人 O%KsD[W;
consignment 寄銷 Y^}Z>
consignor 寄銷人 OO*zhGD;[
consolidated balance sheet 合併資產負債表 p(`6hWx
consolidated profit and loss account 合併損益表 o{q{!7DH@
consolidation 合併 (VEpVn3{
construction cost 營建成本 O5kz5b>Z
construction revenue 營建收入 K<ft2anY5
contract 合同 4\u1TYR
control account 統制賬戶 OJ5#4qJ[
copyright 版權 ]cZ
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corporation 公司 9s$CA4?HP
cost 成本 _Wq
cost accounting 成本會計 6vNrBB
cost of labour 勞工成本 @l jA
cost of production 生產成本 ?+W9az]+
cost of manufacture 製造成本 "(z5{z?S
cost of sales 銷貨成本 ^!ZC?h!rG
cost price 成本價格 SVs_dG$
credit 貸方 Cdu4U}^H
credit note 收款通知單 *%fi/bimG
creditor 債權人 :xv!N*Le
crossed check 橫線支票 v|%Z+w
current account 往來活期賬戶 xLWwYK
current asset 流動資產 Hmd]
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current liability 流動負債 W~~7C,!
current profit and loss 本期損益 jW3!6*93
debit 借方 e .2ib?8
debt 債務 BJsz2t :0
debtor 債務人 ?DQsc9y
deed 契據 B9$jSD
deferred assets 遞延資產 o(
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deferred liabilities 遞延負債 ],FMwCI
delivery 交貨 KgiJUO`PR
delivery expense 送貨費 n%C>E.Tq
delivery order 出貨單 Raxrb=7
demand draft 即期匯票 X>(TrdK_9"
demand note 即期票據 a
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demurrage charge 延期費 )d1_Wm#B
deposit 存款 Nj
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deposit slip 存款單 -tHU6s,
depreciation 折舊 oe
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direct cost 直接成本 !^=*Jq>
direct labour 直接人工 9N<<{rQ,F
director 董事 D2!X?"[P
discount 折扣 , 5kKimTt
discount on purchase 進貨折扣 5JCG2jqx0
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