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。 ?t?
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acceptance 承兌 srg#<oH|{c
account 賬戶 eQzSWn[
accountant 會計員 :5C9uW#
accounting 會計 AL,|%yup
accounting system 會計制度 =BNmuAY7
accounts payable 應付賬款 RHE< QG
accounts receivable 應收賬款 ]FsPlxk6
accumulated profits 累積利益 Z(.p=Wg
adjusting entry ?#123;整記錄 Y }e$5
adjustment ?#123;整 CX\#
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administration expense 管理費用 $yc&f(Tv
advances 預付 Nu|?s
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advertising expense 廣告費 kj+AsQC,
agency 代理 syBYH5
agent 代理人 UI hB
agreement 契約 njvmf*A?S
allotments 分配數 ~Dgui/r9J
allowance 津貼 dHd{9ftyF
amalgamation 合併 1.jW^sM
amortization 攤銷 u3ce\
amortized cost 應攤成本 E)>6}0P
annuities 年金 ioh_5
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applied cost 已分配成本 gp(w6:w
applied expense 已分配費用 [ub,&j^
applied manufacturing expense 己分配製造費用 uw;s](~E
apportioned charge 攤派費用 K;S&91V)=
appreciation 漲價 CDR^xo5
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article of association 公司章程 BKV vu}V(o
assessment 課稅 GawLQst[+
assets 資產 Pv
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attorney fee 律師費 21w<8:Vg
audit 審計 h`Y t4
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auditor 審計員 =:9n+7~$
average 平均數 ka"jv"z
average cost 平均成本 6n;ew l}
bad debt 壞賬 a08B8
balance 餘額 #N,\c@Gy
balance sheet 資產負債表 {s_0[>
bank account 銀行賬戶 `p'L3u5H-
bank balance 銀行結存 CbK7="48
bank charge 銀行手續費 !)_5 z<
bank deposit 銀行存款 l.b
bank discount 銀行貼現 |
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bank draft 銀行匯票 P,tN
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bank loan 銀行借款 o3}12i S
bank overdraft 銀行透支 yvNYYp2r
bankers acceptance 銀行承兌 `M"b L|[R
bankruptcy 破產 b\H(Lq17
bearer 持票人 ]FQ4v.7
beneficiary 受益人 /sJk[5!z
bequest 遺產 h7(twct
bill 票據 KasOh"W.P
bill of exchange 匯票 {`l]RIig
bill of lading 提單 h'T\gF E%
bills discounted 貼現票據 OJkPlDym
bills payable 應付票據 A+Z3b:}~
bills receivable 應收票據 x{Gih1
board of directors 董事會
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bonds 債券 ZOS{F_2.
bonus 紅利 nLT]'B]$+
book value 賬面價值 nc@ul')
bookkeeper 簿記員 | %6B#uy
bookkeeping 簿記 Na3tK}x
branch office general ledger 支店往來賬戶 0@3g'TGl
broker 經紀人
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brought down 接前 BAqu@F\):
brought forward 接上頁 F fl`;M
budget 預算 bYG}CO
by-product 副產品 V<ODt%
by-product sales 副產品銷售 .8.ivfmJh
capital 股本 EKwS~G.b!
capital income 資本收益 MY1
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capital outlay 資本支出 gxt2Mq;q~}
capital stock 股本 0ZPPt(7
capital stock certificate 股票 I+u=H2][2
carried down 移後 Fi*6ud\n!
carried forward 移下頁 ?e&CbVc4
cash 現金 S2j7(T;~YB
cash account 現金賬戶 <|.S~HLTQ
cash in bank 存銀行現金 AO^F6Y/
cash on delivery 交貨收款 MQ,$'Y5~H
cash on hand 庫存現金 B[b'OtH
cash payment 現金支付 Q Z9)uI
cash purchase 現購 FcfN]!
cash sale 現沽 %y8w9aGt
cashier 出?#123;員 zhYE#hv2
cashiers check 本票
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certificate of deposit 存款單折 ocL
certificate of indebtedness 借據 hM>xe8yE
certified check 保付支票 -Ca.:zX
certified public accountant 會計師 =PO/Q|-v?
charges 費用 \6C"b
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charge for remittances 匯水手續費 QKHm OVh]
charter 營業執照 N} Q,
chartered accountant 會計師 -4GSGR'L&y
chattles 動產 : PQA9U|
check 支票 5{cAawU.
che stub 支票存根 K8e >sU.
closed account 己結清賬戶 u45e>F=
closing 結算 '@pav>UPD
closing entries 結賬紀錄
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closing stock 期末存貨 /dWuHS
closing the book 結賬 _KD(V2W
columnar journal 多欄日記賬 I-;JDC?
combination 聯合 U*1~Zf
commission 佣金 Z.YsxbH3
commodity 商品 $,6= .YuY
common stock 普通股 O\G%rp L$w
company 公司 Y z%=
compensation 賠償 EH4WR
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compound interest 複利 :()4eK/\
consignee 承銷人 ?%;uR#4
consignment 寄銷 K
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consignor 寄銷人 q8[Nr3.
consolidated balance sheet 合併資產負債表 `o:)PTQNg
consolidated profit and loss account 合併損益表 e@F&/c
consolidation 合併 hpAIIgn
construction cost 營建成本 -,XS2[
construction revenue 營建收入 ;39{iU.m
contract 合同 S6]D;c8GE
control account 統制賬戶 IP{Cj=
copyright 版權 Ww8C![ ,
corporation 公司 ]~a!O
cost 成本 y{jv-&!xB
cost accounting 成本會計 NWoZDsu
cost of labour 勞工成本 ODEy2).
cost of production 生產成本 4&`66\p;
cost of manufacture 製造成本 tgrQ
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cost of sales 銷貨成本 "rAm6b-`
cost price 成本價格 MTLcLmdO
credit 貸方 ef53~x
credit note 收款通知單 IM
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creditor 債權人 ^g~-$ t<!
crossed check 橫線支票 1noFXz
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current account 往來活期賬戶 ^//N-?Fx
current asset 流動資產 ?*4]LuK
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current liability 流動負債 _@"Y3L
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current profit and loss 本期損益 !gT6So
debit 借方 ytAhhwN~
debt 債務 A
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debtor 債務人 w#JF7;
deed 契據 9Ft)
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deferred assets 遞延資產 *riGi
deferred liabilities 遞延負債 c6?5?_ne
delivery 交貨 ?m~x%[Vn
delivery expense 送貨費 xRaYm
delivery order 出貨單 YY]LK%-
demand draft 即期匯票 6qHo$#iT
demand note 即期票據 @aj"12
demurrage charge 延期費 OSSMIPr
deposit 存款 +;*])N%q
deposit slip 存款單 Z
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depreciation 折舊 7Y!^88,f.
direct cost 直接成本 [n< U>up
direct labour 直接人工 W
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director 董事 xJO[pT v
discount 折扣 y XS/3_A{
discount on purchase 進貨折扣 4vy!'r@
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