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。 %:8q7PN|
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acceptance 承兌 a(t<eN>b!
account 賬戶 DD{@lM\vc
accountant 會計員 1:l&
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accounting 會計 TKs@?Q,J
accounting system 會計制度 HW%bx"r+4f
accounts payable 應付賬款 HFCFEamBMP
accounts receivable 應收賬款 !/
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accumulated profits 累積利益 UC2OYZb
adjusting entry ?#123;整記錄 sT T455h)
adjustment ?#123;整 8X~vJ^X9@y
administration expense 管理費用 kQiW 5
advances 預付 JdNPfkOF
advertising expense 廣告費 Env}g CX
agency 代理 $TW+LWb
agent 代理人 aRb:.\ \zc
agreement 契約 cLk+( dn
allotments 分配數 lSsFI30
allowance 津貼 n7YWc5:CaL
amalgamation 合併 |^9ig_k`
amortization 攤銷 MM)/B>c Qt
amortized cost 應攤成本 T{J`t*Ym
annuities 年金 Ku,A}5-6
applied cost 已分配成本 DB=cc
applied expense 已分配費用 f$*9
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applied manufacturing expense 己分配製造費用 *[/Xhx"
apportioned charge 攤派費用 -VT?/=Y
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appreciation 漲價 _A0avMD}
article of association 公司章程 MvwJ(3
assessment 課稅 -(,6w?
assets 資產 -`1L[-<d=/
attorney fee 律師費 _=$!T;}lE
audit 審計 -Ce4px?3
auditor 審計員 5oy MR_yl
average 平均數 Vt2=rD4oJk
average cost 平均成本 [
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bad debt 壞賬 T#;*I#A:
balance 餘額 %cif0Td
balance sheet 資產負債表 rnr8t]
bank account 銀行賬戶 #AnSjl
bank balance 銀行結存 dM$G)9N)K
bank charge 銀行手續費 <(lSNGv5N
bank deposit 銀行存款 u5B/Em7,0
bank discount 銀行貼現 ':>*=&
bank draft 銀行匯票 S#z8H+'
bank loan 銀行借款 xb_:9
bank overdraft 銀行透支 C3h!
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bankers acceptance 銀行承兌 <^Nj~+G'
bankruptcy 破產 ?{Z0g+B1
bearer 持票人 1:Gd{z
beneficiary 受益人 9
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bequest 遺產 oD2;Tdk
bill 票據 L2A#OZZu
bill of exchange 匯票 IYC#H}
bill of lading 提單 6spk* 8e
bills discounted 貼現票據 C)kQi2T
bills payable 應付票據 8-l Y6M\R\
bills receivable 應收票據 dNt|"9~&
board of directors 董事會 uzA'D ~)P
bonds 債券 W5uI(rS<6
bonus 紅利 >mltE$|
book value 賬面價值 k.Nu(j"z
bookkeeper 簿記員 ==r|]~x
bookkeeping 簿記 vw6FvE`lC
branch office general ledger 支店往來賬戶 UAO#$o(
broker 經紀人 pU'sADC
brought down 接前 Ox'.sq4
brought forward 接上頁 ?LFSR
budget 預算 U.0/r!po
by-product 副產品 nU *fne?
by-product sales 副產品銷售 d9( Sj?
capital 股本 ZEJadR
capital income 資本收益 8H b|'Q|^
capital outlay 資本支出 ea+rjv m
capital stock 股本 (}8 ;3pp
capital stock certificate 股票 H)+kN'J
carried down 移後
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carried forward 移下頁 Q^Z}Y~.
cash 現金 ?d)|vX3Uf
cash account 現金賬戶 $8}'6,
cash in bank 存銀行現金 @S92D6
cash on delivery 交貨收款 O{R5<"g
cash on hand 庫存現金 RV(z>XM
cash payment 現金支付 ,~iAoxD5jY
cash purchase 現購 @>j \~<%
cash sale 現沽 t"Hrn3w
cashier 出?#123;員 4BtdN-T}b
cashiers check 本票 o>tT!8rH
certificate of deposit 存款單折 `:4cb$
certificate of indebtedness 借據 :wAB"TCt0
certified check 保付支票 qm8RRDG
certified public accountant 會計師 m m`3-F|
charges 費用 4Pdk?vHK;
charge for remittances 匯水手續費 [{*#cr f
charter 營業執照 !m2k0|9
chartered accountant 會計師 zl?N1>KS
chattles 動產 ~MOCr
check 支票 b2%[9)"I.
che stub 支票存根 +rY0/T_0,
closed account 己結清賬戶 {`Z)'G\`
closing 結算 M(jH"u&f
closing entries 結賬紀錄 jwox?] f+
closing stock 期末存貨 xwH`alu
closing the book 結賬 20)Il:x
columnar journal 多欄日記賬
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combination 聯合 N-]n>E
commission 佣金 V:J6eks_
commodity 商品 0=DawJ9
common stock 普通股 7 '/&mX>
company 公司 LsV"h<
compensation 賠償 ]0le=Ee^%
compound interest 複利 !Ua#smZ
consignee 承銷人 _C\b,D}p
consignment 寄銷 =x}/q4}L
consignor 寄銷人 quYZD6IH
consolidated balance sheet 合併資產負債表 Y."[k&P-
consolidated profit and loss account 合併損益表 i=T/}c)
consolidation 合併 1P_bG47
construction cost 營建成本 3!L)7Z/
construction revenue 營建收入 iz(+(M
contract 合同 \tqAv'jA|
control account 統制賬戶
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copyright 版權 IuF-bxA
corporation 公司 D>Z_N?iR
cost 成本 )%7A. UO)
cost accounting 成本會計 \^cn}db)
cost of labour 勞工成本 Z5=!R$4
cost of production 生產成本 ;}qCIyuO]
cost of manufacture 製造成本 !@X#{
cost of sales 銷貨成本 Y# #J
cost price 成本價格 K3^2R-3:8
credit 貸方 (I5ra_FVs
credit note 收款通知單 @\R)k(F
creditor 債權人 DI7trR`
crossed check 橫線支票 W>y_q[m
current account 往來活期賬戶 .y!Hw{cq
current asset 流動資產 d\f5\Y
current liability 流動負債 7>LhXC
current profit and loss 本期損益 voxlo>:
debit 借方 /a_|oCeC}
debt 債務 'Bx7b(xqk
debtor 債務人 "<WSEs
deed 契據 GFidriC
deferred assets 遞延資產 Mi/_hzZ\
deferred liabilities 遞延負債 2~)]E#9
delivery 交貨 Y>+D\|%Q
delivery expense 送貨費 n_<]9
delivery order 出貨單 ;ORy&H aKl
demand draft 即期匯票 2,\u
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demand note 即期票據 +l9avy+P(
demurrage charge 延期費 8z-Td- R6
deposit 存款 /%7eo?@,
deposit slip 存款單 r/e&}!
depreciation 折舊 `dK\VK^
direct cost 直接成本 F\e'z
direct labour 直接人工 ^=ikxZyO
director 董事 ){}#v&
discount 折扣 (LjY<dQO
discount on purchase 進貨折扣 k#.co~kS
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