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。 mxv?PP
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acceptance 承兌 7H7
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account 賬戶 ^h[6{F~J
accountant 會計員 t
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accounting 會計 7>Scf
accounting system 會計制度 L AQ@y-K3
accounts payable 應付賬款 "Lp
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accounts receivable 應收賬款 |L<JO
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accumulated profits 累積利益 3q]0gU&??
adjusting entry ?#123;整記錄 N1 t4o~
adjustment ?#123;整 QK-aH1r
administration expense 管理費用 |+c
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advances 預付 X|of87
advertising expense 廣告費
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agency 代理 fv;Q*; oC&
agent 代理人 -X.#Y6(
agreement 契約 2q?/aw ;Z
allotments 分配數 U2VEFm6
allowance 津貼 y1V}c,
amalgamation 合併 ]iV]7g8:
amortization 攤銷 #7uH>\r
amortized cost 應攤成本 6{2y$'m8
annuities 年金 GBz?$]6
applied cost 已分配成本 Rk$7jZdTf
applied expense 已分配費用 aBAoSn
applied manufacturing expense 己分配製造費用 l)u%`Hcn
apportioned charge 攤派費用 Jf^3nBZ
appreciation 漲價 -)A:@+
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article of association 公司章程 ?^&ih:"
assessment 課稅 iq;\
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assets 資產 xdSMYH{2A
attorney fee 律師費 x\yM|WGL
audit 審計 > X~\(|EM
auditor 審計員 mR0`w
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average 平均數 (hc!!:N~q
average cost 平均成本 JsY,Q,D q
bad debt 壞賬 _H| )g*]t
balance 餘額 }&v}S6T
balance sheet 資產負債表 EjPR+m
bank account 銀行賬戶 2[lP ,;!
bank balance 銀行結存 RXXHg
bank charge 銀行手續費 @nH3nn
bank deposit 銀行存款 d?oXz| ;H(
bank discount 銀行貼現 {z o GwB
bank draft 銀行匯票 OTy!Q,0$.
bank loan 銀行借款 htB2?%S=T
bank overdraft 銀行透支 >N^<Q4%2
bankers acceptance 銀行承兌 IOHWb&N6
bankruptcy 破產 rJ/HIda
bearer 持票人 U][E`[m#
beneficiary 受益人 <"Y>|X
bequest 遺產 tQ}GTqk
bill 票據 eF3NyL(A
bill of exchange 匯票 ^#5'` #t
bill of lading 提單 !.h{/37]
bills discounted 貼現票據 ra~=i|s
bills payable 應付票據 C|y^{4|R
bills receivable 應收票據 _a&gbS
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board of directors 董事會 J.iz%8
bonds 債券 FBE|pG7
bonus 紅利 )Kx.v'
book value 賬面價值 TOiLv.Dor
bookkeeper 簿記員 A
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bookkeeping 簿記 4K cEJlK5
branch office general ledger 支店往來賬戶 A!Tl
broker 經紀人 Y%}&eN$r
brought down 接前 AO<T6VK
brought forward 接上頁 l>*X+TpA,
budget 預算 |
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by-product 副產品 3]S*p ErY
by-product sales 副產品銷售 9fp"r,aHN&
capital 股本 -zECxHjx
capital income 資本收益 qkfof{z
capital outlay 資本支出 u^Cl
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capital stock 股本 tGOJ4 =
capital stock certificate 股票 _J C*4
carried down 移後 'v'[_(pq
carried forward 移下頁 w/NT 5
cash 現金 wPU5L*/*i
cash account 現金賬戶 :h@V,m Z
cash in bank 存銀行現金
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cash on delivery 交貨收款 B1X&O d
cash on hand 庫存現金 }w)}=WmD
cash payment 現金支付 KXMf2)pa
cash purchase 現購 ^Zl[#:EFP
cash sale 現沽 14&| (M
cashier 出?#123;員 J@_M%eN
cashiers check 本票 A^lm 0[3q
certificate of deposit 存款單折 +1#;s!e
certificate of indebtedness 借據 Q]5_s{kiz
certified check 保付支票 ]Mq-67
certified public accountant 會計師 {X?Aj >l
charges 費用 H@- GYX"4
charge for remittances 匯水手續費 )EMlGM'2q
charter 營業執照 :X":>M;;+
chartered accountant 會計師 o2|#_tGNUy
chattles 動產 h]@'M1D%
check 支票 Z6B$\Q5Od
che stub 支票存根 N-N]BS6
closed account 己結清賬戶 Ft;x@!h%
closing 結算 &NF$_*\E
closing entries 結賬紀錄 P^o@x,V!&
closing stock 期末存貨 548L^"D
closing the book 結賬 ~_BjcY
columnar journal 多欄日記賬 #
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combination 聯合 g)f& mQ)
commission 佣金 dLqBu~*
commodity 商品 7OLHY t9
common stock 普通股 m
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company 公司 ="G2I\
compensation 賠償 tIn`L6b
compound interest 複利 h_-4Q"fb(
consignee 承銷人 x7B;\D#`i/
consignment 寄銷 q1HJ_y
consignor 寄銷人 vo Et\H
consolidated balance sheet 合併資產負債表 !0pK8k&MG
consolidated profit and loss account 合併損益表 7cV
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consolidation 合併 aF/DFaiYv
construction cost 營建成本 %i7U+v(d
construction revenue 營建收入 it{Jd\/hR
contract 合同 8(ZQM01;
control account 統制賬戶 RKrNmD*rk*
copyright 版權 }r1
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corporation 公司 7.2G}O6$
cost 成本 ,J 2qLH1
cost accounting 成本會計 _{): w~zi
cost of labour 勞工成本 ?9?A)?O<j~
cost of production 生產成本 ~jJ.E_i
cost of manufacture 製造成本 V ~jp
cost of sales 銷貨成本 eSIG+{;&
cost price 成本價格 `]]5!U2
credit 貸方 tvno3
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credit note 收款通知單 v`L]dY4,
creditor 債權人 ObZhQ.&
crossed check 橫線支票 E"[p_ALdC
current account 往來活期賬戶 h+Lpj^<2a
current asset 流動資產 ^?]-Q*w3Qs
current liability 流動負債 )Vy
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current profit and loss 本期損益 W'Ew!]Q3
debit 借方 D
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debt 債務 Kt qOA[6
debtor 債務人 #oiU|>3Y
deed 契據 s[eSPSFZ
deferred assets 遞延資產 vC1fKo\p
deferred liabilities 遞延負債 9%21Q>Y?b
delivery 交貨 '>"blfix8
delivery expense 送貨費 ;`x
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delivery order 出貨單 =!DX,S7
demand draft 即期匯票 z80(+`
demand note 即期票據 cjhwJ"`H
demurrage charge 延期費 G*_]Lz(N
deposit 存款 ->OVNmCB`+
deposit slip 存款單 ]7TOA$Q
depreciation 折舊 z.(DDj
direct cost 直接成本 ^AI02`c.
direct labour 直接人工 1D)0\#><
director 董事 `z q+Xl
discount 折扣 K@:omT
discount on purchase 進貨折扣 }M(xN6E
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