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。 BgRfy2:
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acceptance 承兌 _0N=~`'
account 賬戶 UF0W%Z
accountant 會計員 KJn@2x6LP
accounting 會計 4Vl_vTz{i
accounting system 會計制度 8mj
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accounts payable 應付賬款 ]L+YnZ?6
accounts receivable 應收賬款 3*)<Y}Tc
accumulated profits 累積利益 .B?6
adjusting entry ?#123;整記錄 O'm><a>8
adjustment ?#123;整 ,5!&}
administration expense 管理費用 QZ?# ixvJ
advances 預付 G&=4@pLY5
advertising expense 廣告費 ~e*3_l>9
agency 代理 vUm#^/#I
agent 代理人 R=
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agreement 契約 2-!OflkoM0
allotments 分配數 BIGln`;,f
allowance 津貼 rQmDpoy =
amalgamation 合併 g_X-.3=2K
amortization 攤銷 I> <B6pIR
amortized cost 應攤成本 aF*KY<w
annuities 年金 HYcLXh vgu
applied cost 已分配成本 !%MI9Ok
applied expense 已分配費用 9{
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applied manufacturing expense 己分配製造費用 nhV\<
apportioned charge 攤派費用
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appreciation 漲價
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article of association 公司章程 W*J_PL9j
assessment 課稅 q^!_jMN5
assets 資產 be?>C
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attorney fee 律師費 N>ncv
audit 審計 U*sjv6*T
auditor 審計員 ?,s]5
average 平均數 #1Zqq([@
average cost 平均成本 d*qb^C{'"
bad debt 壞賬 (LiS9|J!
balance 餘額 5k:SD7^b
balance sheet 資產負債表 o\/&05rp]
bank account 銀行賬戶 grD[7;1~:)
bank balance 銀行結存 *vy^=Yea
bank charge 銀行手續費 y;Ez|MS
bank deposit 銀行存款 M3XG s|gw
bank discount 銀行貼現 uqz HS>GM
bank draft 銀行匯票 %MG{KG=&o
bank loan 銀行借款 ->Z9j(JU
bank overdraft 銀行透支 r]q;>\T'
bankers acceptance 銀行承兌 o<h2]TN
bankruptcy 破產 q+iG:B /Z
bearer 持票人 k1lo{jw`
beneficiary 受益人 ;x<5F+b
bequest 遺產 -VZn`6%s
bill 票據 _V2^0CZ
bill of exchange 匯票 1G}f83yR
bill of lading 提單 m^k$Z0
bills discounted 貼現票據 ( p(/
bills payable 應付票據 _+!@c6k)ra
bills receivable 應收票據 Clz.
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board of directors 董事會 yv[3&E?
bonds 債券 WCNycH+1
bonus 紅利 4nsc`Hu
book value 賬面價值 y^!>'cdV
bookkeeper 簿記員 ` ~w|Xz
bookkeeping 簿記 ^C=dq(i=[
branch office general ledger 支店往來賬戶 8H'ybfed
broker 經紀人 l4s*+H$vd?
brought down 接前 Bd'X~Vj<
brought forward 接上頁 sLKk1A
budget 預算 Vu`5/QDq
by-product 副產品 gmUXh;aHc
by-product sales 副產品銷售 ?rm3Iac0S
capital 股本 4,,DA2^!
capital income 資本收益 #fYRsVQ
capital outlay 資本支出 e
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capital stock 股本 Y/x>wNW
capital stock certificate 股票 @T"-%L8PL
carried down 移後 s.X
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carried forward 移下頁 f+cN'jH
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cash 現金 t[e]AU[}
cash account 現金賬戶 F9}
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cash in bank 存銀行現金
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cash on delivery 交貨收款 1[yy/v
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cash on hand 庫存現金 PglSQ2P
cash payment 現金支付 U{\9mt7b!
cash purchase 現購 tk)JE^'
cash sale 現沽 t$Bu<frQ
cashier 出?#123;員 bm*.*A]
cashiers check 本票 }qw->
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certificate of deposit 存款單折 mtg=v@~
certificate of indebtedness 借據 ;AG&QdTMh
certified check 保付支票 GE8.{P
certified public accountant 會計師 nt]'>eX_}
charges 費用 _Sg "|g
charge for remittances 匯水手續費 ?8w5tfN6t
charter 營業執照 3'Hz,qP
chartered accountant 會計師 w%?Zb[!&
chattles 動產 "
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check 支票 "{S6iH)]8
che stub 支票存根 lak,lDt]
closed account 己結清賬戶 PNz]L
closing 結算 ?8do4gT+1
closing entries 結賬紀錄 /F$E)qN7n
closing stock 期末存貨 x8xz33
closing the book 結賬 )Q 5 x%
columnar journal 多欄日記賬
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combination 聯合 /-knqv
commission 佣金 yq?\.~ax
commodity 商品 }S$OE))u
common stock 普通股 =]r2;014
company 公司 yH(3 m#
compensation 賠償 !}5f{,.RO
compound interest 複利 i[?VF\Y(
consignee 承銷人 1V wcJd
consignment 寄銷 AdpJ4}|0
consignor 寄銷人 qSDn 0^y
consolidated balance sheet 合併資產負債表 m-6&-G#
consolidated profit and loss account 合併損益表 y!dw{Lz
consolidation 合併 p+pu_T;~
construction cost 營建成本 xk
construction revenue 營建收入 S
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contract 合同 %)72glB
control account 統制賬戶 27+~!R~Yw
copyright 版權 M&jlUr&l
corporation 公司 QE8`nMf
cost 成本 Kx?.g#>U;
cost accounting 成本會計 y^e3Gyk
cost of labour 勞工成本 G!`PP
cost of production 生產成本 F [Lg,}
cost of manufacture 製造成本 d-C%R9
cost of sales 銷貨成本 -%0pYB
cost price 成本價格 .EPv4[2%F8
credit 貸方 3GNcnb
credit note 收款通知單 }$'XV.
creditor 債權人 bSz@@s.
crossed check 橫線支票 0K6My4d{
current account 往來活期賬戶 h56Kmxxk
current asset 流動資產 Sgr. V)
current liability 流動負債 OTGy[jY"
current profit and loss 本期損益 [K@(,/$
debit 借方 ,N_/J4Us
debt 債務 ie11syhV"
debtor 債務人 |g>Q3E
deed 契據 %-]a[qf3
deferred assets 遞延資產 @`#x:
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deferred liabilities 遞延負債 JQ;.+5
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delivery 交貨 t`'jr=e,~
delivery expense 送貨費 tUuARo7#
delivery order 出貨單 d/T&J=
demand draft 即期匯票 d``wx}#Uk
demand note 即期票據 IRdR3X56
demurrage charge 延期費 ^Vhl@
deposit 存款 S8B?uU
deposit slip 存款單 3A{)C_1a
depreciation 折舊 dF09_nw
direct cost 直接成本 +I-BqA9
direct labour 直接人工 7AS_Aw1L
director 董事 `a:3S@n(}
discount 折扣 yf;TIh%)=
discount on purchase 進貨折扣 [KFCc_:
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