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。 1M;)$m:
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acceptance 承兌 <dYk|5AdLF
account 賬戶 BWPYHWW}E
accountant 會計員 >A,WXzAK}S
accounting 會計 Wq9s[)F"Z
accounting system 會計制度 ONGe/CEXT
accounts payable 應付賬款 x b0+4w|
accounts receivable 應收賬款 rb tV,Y
accumulated profits 累積利益 xY'g7<})$
adjusting entry ?#123;整記錄 %9D@W*Z
adjustment ?#123;整 ^w12k2a
administration expense 管理費用 nIi_4=Z
advances 預付 f<;9q?0V F
advertising expense 廣告費 `2fuV]FW
agency 代理 Ys_YjlMIbl
agent 代理人 R$@.{d
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agreement 契約 ,?d%&3z<a
allotments 分配數 Np-D:G
allowance 津貼 )[K3p{4
amalgamation 合併
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amortization 攤銷 .-|O "H$
amortized cost 應攤成本 a,4g`?
annuities 年金 2DC#P
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applied cost 已分配成本 5,c`
applied expense 已分配費用 xqtjtH9X
applied manufacturing expense 己分配製造費用 _[phs06A
apportioned charge 攤派費用 ;?o C=c
appreciation 漲價 $($SQZK&
article of association 公司章程 %xfy\of+Nk
assessment 課稅 `?@7 KEl>
assets 資產 O+8`.
attorney fee 律師費 VxFy[rP
audit 審計 $~YuS_sYg
auditor 審計員 j%}Jl
average 平均數 J9 =gv0
average cost 平均成本 g7P1]CZ}
bad debt 壞賬 IID(mmy6
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balance 餘額 =z3jFaZ
balance sheet 資產負債表 qC4-J)8Wk
bank account 銀行賬戶 \+uqP:Ty
bank balance 銀行結存 7xc<vl#:q7
bank charge 銀行手續費 }gW}Vr <
bank deposit 銀行存款 JB(;[# '~
bank discount 銀行貼現 $;CC
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bank draft 銀行匯票 bevT`D
bank loan 銀行借款 itF+6wv~
bank overdraft 銀行透支 _5T7A><q<
bankers acceptance 銀行承兌 WNb$2q=
bankruptcy 破產 cMl%)j-
bearer 持票人 ' mcJ/9)v
beneficiary 受益人 1pb;A;F,A
bequest 遺產 Pp/{keEye
bill 票據 6b/b}vl
bill of exchange 匯票 [KH?5C
bill of lading 提單 {Pb^Lf >
bills discounted 貼現票據 QRlzGRueR&
bills payable 應付票據 [j?<9
bills receivable 應收票據 >>$|,Q-.
board of directors 董事會 QVW6SY
bonds 債券 ^PQV3\N
bonus 紅利 #FB>}:L{h*
book value 賬面價值 V</T$V$
bookkeeper 簿記員 dNQ
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bookkeeping 簿記 \Wc/kY3&
branch office general ledger 支店往來賬戶 5 DB>zou
broker 經紀人 ElXe=5L\#
brought down 接前 'u[o`31.
brought forward 接上頁 (g m^o{
budget 預算 4c=kT@=jX
by-product 副產品 5Mr;6
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by-product sales 副產品銷售 u =kSs
capital 股本 N
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capital income 資本收益 *$(CiyF!
capital outlay 資本支出 pU ]{Z(
capital stock 股本 2NknC>9(\
capital stock certificate 股票 X=pt}j,QrP
carried down 移後 ;n!X% S<z*
carried forward 移下頁 {0e{!v
cash 現金 d&bc>Vt
cash account 現金賬戶 ?0mJBA
cash in bank 存銀行現金 d5y2Y/QO
cash on delivery 交貨收款 rhTk}2@h
cash on hand 庫存現金 #`4^zU)
cash payment 現金支付
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cash purchase 現購 0NtsFPO
cash sale 現沽 1ckw[ 0d
cashier 出?#123;員 mzB#O;3=
cashiers check 本票 eH955[fVd4
certificate of deposit 存款單折 9'q /&uH
certificate of indebtedness 借據 ;lH,bX~5
certified check 保付支票 gVU\^KN]
certified public accountant 會計師 yl<$yd0Zdu
charges 費用
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charge for remittances 匯水手續費 M5kHD]b
charter 營業執照 W 'a~pB1I
chartered accountant 會計師 M3@fc,Ch
chattles 動產 !otq
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check 支票 }8M`2HMFR
che stub 支票存根 ]8>UII ,US
closed account 己結清賬戶 #}7m'F
closing 結算 8ex:OTzn|
closing entries 結賬紀錄 @Q\$dneY
closing stock 期末存貨 UT<bv}(J
closing the book 結賬 Gd6 ;'ZCmY
columnar journal 多欄日記賬 DUKmwKM"k
combination 聯合 xO<-<sRA
commission 佣金 (l8r>V
commodity 商品 ,XG|oo-
common stock 普通股 Cn;H@!8<s
company 公司 Ym{%"EB
compensation 賠償 kqigFcz!Y
compound interest 複利 ]a!; `m$
consignee 承銷人 dU>R<jl!$
consignment 寄銷 y2"S\%7$h
consignor 寄銷人 fyq]M_5
consolidated balance sheet 合併資產負債表 8+|V!q
consolidated profit and loss account 合併損益表
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consolidation 合併 <Mn7`i
construction cost 營建成本 R^M (fC
construction revenue 營建收入 zg Y*|{4Sl
contract 合同 K'5sn|)
control account 統制賬戶 O|OSE
copyright 版權 QGv:h[b_
corporation 公司 %r
cost 成本 iC|6roO!jk
cost accounting 成本會計 Ky9No"o
cost of labour 勞工成本 _HHJw""j
cost of production 生產成本 aQ&8fteFR
cost of manufacture 製造成本 PP[)h,ZL*
cost of sales 銷貨成本 #D LT-G0
cost price 成本價格 %{~mk[d3
credit 貸方 9g&)6,<
credit note 收款通知單 oj(A`[
creditor 債權人 y)^CDe2xU
crossed check 橫線支票 AV[P QI
current account 往來活期賬戶 zGL<m0C
current asset 流動資產 .A"T086
current liability 流動負債 qe6C|W~n
current profit and loss 本期損益 t:"=]zUU
debit 借方 ),p]n
debt 債務 o(X90X
debtor 債務人 Y6<0%
deed 契據 ~?`9i>3W~
deferred assets 遞延資產 me[J\MJ;w^
deferred liabilities 遞延負債 GkGC4*n
delivery 交貨 )_Xxk_
delivery expense 送貨費 IJ_'w[k
delivery order 出貨單 =M
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demand draft 即期匯票 MY?O/,6
demand note 即期票據 8A8xY446)
demurrage charge 延期費 1f@U:<:
deposit 存款 !: EW21m
deposit slip 存款單 V>>) 7E:Q
depreciation 折舊 kf^-m/
direct cost 直接成本 M~z(a3@[V
direct labour 直接人工 Q9eYF-+
director 董事 9B#)h)h(=
discount 折扣 dW{o+9 nw
discount on purchase 進貨折扣 wwK~H
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