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。 [#SiwhF|
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acceptance 承兌 l`Ae&nc6
account 賬戶 5K,=S
accountant 會計員 7.*Mmx~]=
accounting 會計 NdmwQJ7e"
accounting system 會計制度 ?sW}<8\
accounts payable 應付賬款 ".{'h
accounts receivable 應收賬款 U;=1v:~d
accumulated profits 累積利益 _7;D0l
adjusting entry ?#123;整記錄 [;Jq=G8&t
adjustment ?#123;整 2@!B;6*8q
administration expense 管理費用 ,B:r^(}0j
advances 預付 Yy{(XBJ~%t
advertising expense 廣告費 9DmFa5E
agency 代理 }OqP`B
agent 代理人 6@x^,SA
agreement 契約 R:`)*=rL%
allotments 分配數 ]G~Z'fs<(
allowance 津貼 cR=o!2O
amalgamation 合併 e!ql8wbp
amortization 攤銷 ^x2@KMKXZ
amortized cost 應攤成本
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annuities 年金 (sSGJS'X
applied cost 已分配成本 ]2c0?f*Y7
applied expense 已分配費用 .JBTU>1]_n
applied manufacturing expense 己分配製造費用 mgTzwE_\
apportioned charge 攤派費用 k+zskfo
appreciation 漲價 Ri>ZupQ6
article of association 公司章程 O Cnra
assessment 課稅 B%WkM\\!^
assets 資產 WIN3*z7oW
attorney fee 律師費 nwVW'M]r
audit 審計 NpxgF<G
auditor 審計員 92ngSaNC
average 平均數 4N5\sdi
average cost 平均成本 _h I81Lzq
bad debt 壞賬 2AW*PDncxP
balance 餘額 {TvB3QOsj
balance sheet 資產負債表 P9x':I$
bank account 銀行賬戶 V0G[f}tm'
bank balance 銀行結存 8H,k0~D
bank charge 銀行手續費 8v)iOPmDC
bank deposit 銀行存款 vwzElZ{C:v
bank discount 銀行貼現 |_hIl(6F5N
bank draft 銀行匯票 M[C)b\
bank loan 銀行借款 AzVv-!Y
bank overdraft 銀行透支 PU4-}!K
bankers acceptance 銀行承兌 \x|8
bankruptcy 破產 -56gg^Pnr
bearer 持票人 Z^J7r&\V
beneficiary 受益人 ?K
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bequest 遺產 $WO{!R
bill 票據 @SI,V8i
bill of exchange 匯票 6(>,qt,9S
bill of lading 提單 W^pf 1I8[
bills discounted 貼現票據 z0UtKE^b
bills payable 應付票據 ByacSN
bills receivable 應收票據 5n[''#D
board of directors 董事會 #8$"84&N.
bonds 債券 Z FX6iAxd
bonus 紅利 *-S?bv,T'
book value 賬面價值 8~F?%!X
bookkeeper 簿記員 i7e_
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bookkeeping 簿記 . I."q
branch office general ledger 支店往來賬戶 %/d1x
broker 經紀人 ,20l` :
brought down 接前 7nsovWp
brought forward 接上頁 !="8ok+
budget 預算 D=SjCmG
by-product 副產品 ?I u=os>*
by-product sales 副產品銷售 }D-jTZlC
capital 股本 )iJv?Y\]
capital income 資本收益 l
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capital outlay 資本支出 =mSu^q(l
capital stock 股本 \uO^wJ}
capital stock certificate 股票 DG}s`'
carried down 移後 h^,av^lg^
carried forward 移下頁 HBZ6 Pj
cash 現金 /&9R*xNST#
cash account 現金賬戶 q7I!wD9Cff
cash in bank 存銀行現金 IG:2<G
cash on delivery 交貨收款 o$Y#C{wC%
cash on hand 庫存現金 .@ZrmO
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cash payment 現金支付 p=\Q7<Z6d,
cash purchase 現購 7*
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cash sale 現沽 L2wX?NA
cashier 出?#123;員 ";/ogFi
cashiers check 本票 57q?:M=^
certificate of deposit 存款單折 V9D q<y-y
certificate of indebtedness 借據 D/=
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certified check 保付支票 Xkk 8#Y":
certified public accountant 會計師 /<%EKu5
charges 費用 z`p9vlS[
charge for remittances 匯水手續費 aj/+#G2
charter 營業執照 S
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chartered accountant 會計師 [7 NO !^
chattles 動產 :i|]iXE
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check 支票 $/ $Hi U`.
che stub 支票存根 T^{=c
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closed account 己結清賬戶 LB[?kpy
closing 結算 ~,Yd.?.TI
closing entries 結賬紀錄 fWb+08}C
closing stock 期末存貨 -<sW`HpD'
closing the book 結賬 X4+H8],)
columnar journal 多欄日記賬 +(W7hK4ip
combination 聯合 @}Q!K*
commission 佣金 Z{/GT7 /
commodity 商品
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common stock 普通股 HK
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company 公司 suYbD!`(
compensation 賠償 3w"_Onwk
compound interest 複利 73nM9
consignee 承銷人 c]i;0j? Dl
consignment 寄銷 4TYtgP1
consignor 寄銷人 YQWq*o^:
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 gGN6Yqj0
consolidation 合併 =LgMG^@mu
construction cost 營建成本 ?b"'w
construction revenue 營建收入 gI"cZ h3}
contract 合同 D6"d\Fm<
control account 統制賬戶 i r'C(zD=
copyright 版權 4Xww(5?3
corporation 公司 hc|#JS2H@y
cost 成本 (;H% r &
cost accounting 成本會計 %$'fq*8b
cost of labour 勞工成本 REh\WgV!u
cost of production 生產成本 ;*ni%|K
cost of manufacture 製造成本 r'lANl-v
cost of sales 銷貨成本 -F 9xPw
cost price 成本價格 E25w^x2
credit 貸方 Rf2mBjJ(z
credit note 收款通知單 Z@%A(nZ_
creditor 債權人 }%<_>b\
crossed check 橫線支票 O1wo
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current account 往來活期賬戶 ~Nf|,{[(5
current asset 流動資產 JT=ax/%Mo
current liability 流動負債 #?,"/Btq
current profit and loss 本期損益 E|jU8qz>P
debit 借方 Pc7p2
debt 債務 lR9uD9Dr
debtor 債務人 I?Z"YR+MQ
deed 契據 TP~1-(M)}
deferred assets 遞延資產 c=QN!n:
deferred liabilities 遞延負債 $o9@ ?2
delivery 交貨 u^#e7u
delivery expense 送貨費 q~Al[`K
delivery order 出貨單 bTZ.y.sI
demand draft 即期匯票 MmePhHf
demand note 即期票據 4%|r$E/TQ
demurrage charge 延期費 k*!iUz{]
deposit 存款 ZLdIEBi=
deposit slip 存款單 YU!s;h
depreciation 折舊 /Ahh6=qQY
direct cost 直接成本 p )]x,F
direct labour 直接人工 mdo$d-d&
director 董事 ^
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discount 折扣 Aon.Y Z
discount on purchase 進貨折扣 z.?slYe[
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