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。 L,y6^J!
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acceptance 承兌 R_M?dEtE>
account 賬戶 ^`un'5Vk
accountant 會計員 u\&b4=nL
accounting 會計 DPi_O{W>
accounting system 會計制度 X%yO5c\l2
accounts payable 應付賬款 720PjQ
accounts receivable 應收賬款 `:N# 'i
accumulated profits 累積利益 5F`;yh+e
adjusting entry ?#123;整記錄 UOQEk22
adjustment ?#123;整 ;iDPn2?6?x
administration expense 管理費用 zJe#m|Z
advances 預付 r0p w_j
advertising expense 廣告費 YK|bXSA[
agency 代理 ^u3V
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agent 代理人 G\|,5HED
agreement 契約 *s@Qtgu
allotments 分配數 @lJzr3}WZ
allowance 津貼 !9 fz(9
amalgamation 合併 z-M3
amortization 攤銷 \fr-<5w7 9
amortized cost 應攤成本 hig2
annuities 年金 ]HpA5q1ck
applied cost 已分配成本 5 ae2<Y=
applied expense 已分配費用 ge]STSM0n7
applied manufacturing expense 己分配製造費用 9 \^|6k,
apportioned charge 攤派費用 ~]ZpA-*@Ut
appreciation 漲價 wAnb
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article of association 公司章程 v[Kxja;
assessment 課稅 oK 6(HF'&
assets 資產 i2~
attorney fee 律師費
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audit 審計 Z7 E
auditor 審計員
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average 平均數 N},n `Yl.
average cost 平均成本 &89oO@5
bad debt 壞賬 1S@vGq}
balance 餘額 (b`]M`Fc
balance sheet 資產負債表 bH"hX
bank account 銀行賬戶 eh"3NRrN
bank balance 銀行結存 m3o,@=b
bank charge 銀行手續費 GR\5WypoJ
bank deposit 銀行存款 b!M"VDj
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bank discount 銀行貼現 McPNB`.H
bank draft 銀行匯票 RT%pDym\
bank loan 銀行借款 Ivb4P`{
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 M DF%\Sx
bankruptcy 破產 |!y A@y?
bearer 持票人 {3&|tk!*
beneficiary 受益人 8Jz:^k:
bequest 遺產 Wb S4pdA
bill 票據 EI\9_}@,
bill of exchange 匯票
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bill of lading 提單 ?McQr1
bills discounted 貼現票據 Y#g4$"G9
bills payable 應付票據 Q
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bills receivable 應收票據 4b:s<$TZ
board of directors 董事會 37;
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bonds 債券 |ae97 5
bonus 紅利 VN%INUi@
book value 賬面價值 ne^imht
bookkeeper 簿記員 n-DVT;y
bookkeeping 簿記 Ld B($4,
branch office general ledger 支店往來賬戶 .Lfo)?zG
broker 經紀人 n8.kE)?
brought down 接前 5Ba[k[b^
brought forward 接上頁 =|=.>?t6Z0
budget 預算 A'nq}t 3
by-product 副產品 v!%5&: c3
by-product sales 副產品銷售 ntmyNf?;
capital 股本 x"~~l
capital income 資本收益 C)cwAU|h#
capital outlay 資本支出 Yq/.-4y
capital stock 股本 &.Zb,r$Y
capital stock certificate 股票
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carried down 移後 `)QCn<
carried forward 移下頁 frBX{L
cash 現金 &7_Qd4=08w
cash account 現金賬戶 )Z %T27r,^
cash in bank 存銀行現金 d:F @a
cash on delivery 交貨收款 t-LG }nv
cash on hand 庫存現金 MCdx?m3]
cash payment 現金支付 +&["HoKg}&
cash purchase 現購 3"{.37Q
cash sale 現沽 B*E2.\~
cashier 出?#123;員 \cCV6A[
cashiers check 本票 N:9>dpP}O
certificate of deposit 存款單折 8#Q$zLK42N
certificate of indebtedness 借據 ~(]0k.\
certified check 保付支票 ]%!u7z|\6
certified public accountant 會計師 qgDRu ]ba
charges 費用 l9M0cZ,
charge for remittances 匯水手續費 aj}(E+
charter 營業執照 *s;|T?
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chartered accountant 會計師 Zy09L}5 9P
chattles 動產 +Y+Y6Ac[}
check 支票 `~cuQ<3Tn
che stub 支票存根 :f$x Qr4Qz
closed account 己結清賬戶 j+HHQd7Y
closing 結算 \Vl`YYjZ
closing entries 結賬紀錄 PdVfO8-
closing stock 期末存貨 t>H`X~SR?
closing the book 結賬 5pn)yk~
columnar journal 多欄日記賬 lvp8z)G
combination 聯合 rSYi<ku
commission 佣金 r0m*5rd1
commodity 商品 7h)iu9j
common stock 普通股 @Udf
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company 公司 AdWq
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compensation 賠償 !`7B^RZ
compound interest 複利 'fL"txW
consignee 承銷人 "al`$ %(
consignment 寄銷 KOwOIDt
consignor 寄銷人 kEd@oC
consolidated balance sheet 合併資產負債表 x=#VX\5k:
consolidated profit and loss account 合併損益表 i9=&;_z
consolidation 合併 3su78e t}
construction cost 營建成本 d,by/
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construction revenue 營建收入 HfLLlH<L`&
contract 合同 q5L51KP2
control account 統制賬戶 TW^/sx
copyright 版權 Y\0}R,]a-
corporation 公司 4BwQA#zE
cost 成本 Dn>%%K@0
cost accounting 成本會計 UswZG^Wh
cost of labour 勞工成本 !|<=ZF2
cost of production 生產成本 >YUoh-]`
cost of manufacture 製造成本 d9n?v)<v
cost of sales 銷貨成本 "4%"&2L
cost price 成本價格 AL5Vu$V~n}
credit 貸方 ;Q+xKh%
credit note 收款通知單 v)_nWu
creditor 債權人 DvM5 k
crossed check 橫線支票 ?i`l[+G
current account 往來活期賬戶 `f'K@
current asset 流動資產 `|Or{ih
current liability 流動負債 d`1I".y
current profit and loss 本期損益 v<fnB
debit 借方 !@'%G6:.
debt 債務 FaBqj1O1
debtor 債務人
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deed 契據 0KD]j8^
deferred assets 遞延資產 ",)Qc!^P$
deferred liabilities 遞延負債 b}Zd)2G
delivery 交貨 xTGxvGv8
delivery expense 送貨費 2c/Ys4/H4]
delivery order 出貨單 `
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demand draft 即期匯票 RyRpl*^
demand note 即期票據 jzK5-;b
demurrage charge 延期費 1EyL#;k
deposit 存款 (|d34D
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deposit slip 存款單 X=C1/4wU
depreciation 折舊 O 1oxZj
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direct cost 直接成本 uf&N[M
direct labour 直接人工 |X`
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director 董事 ?2Kt'1s#
discount 折扣 `
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discount on purchase 進貨折扣 VAC iVKk
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