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。 "N5!mpD"
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acceptance 承兌 (Un_!)
account 賬戶 m@Rtlb
accountant 會計員 ;
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accounting 會計 4vWkT8HQ
accounting system 會計制度 2
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accounts payable 應付賬款 UbamB+QT
accounts receivable 應收賬款 y*23$fj(
accumulated profits 累積利益 t0)<$At6J
adjusting entry ?#123;整記錄 @~ETj26U'
adjustment ?#123;整 `5~3G2T
administration expense 管理費用 ~xLJe`"JUx
advances 預付 )]htm&q5
advertising expense 廣告費 OLC{ iD#
agency 代理 t2BL(yB
agent 代理人 ,9D+brm
agreement 契約 $I9qgDJ)
allotments 分配數 >znRyQ~bM
allowance 津貼 0#cy=*E
amalgamation 合併 Y>+y(ck
amortization 攤銷 kgi>}
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amortized cost 應攤成本 VQ#3#Hj
annuities 年金 Np+&t}
applied cost 已分配成本 o*rQP!8,oy
applied expense 已分配費用 2*iIjw3g
applied manufacturing expense 己分配製造費用 cLVe T
apportioned charge 攤派費用 RsJ6OFcWV
appreciation 漲價 GH1"xR4!
article of association 公司章程 Q'O[R+YT ,
assessment 課稅 JM- t<
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assets 資產 67SV~L#%O
attorney fee 律師費 ',^+bgs5
audit 審計 Y!J
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auditor 審計員 }
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average 平均數 T"7~AbgNU
average cost 平均成本 )lk&z8;.=
bad debt 壞賬 ]n."<qxeT
balance 餘額 ,\2:/>2
balance sheet 資產負債表 zOgTQs"ZH
bank account 銀行賬戶 GVHV =E
bank balance 銀行結存 \;u@ "
bank charge 銀行手續費 {
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bank deposit 銀行存款 rE9I>|tX
bank discount 銀行貼現 _WX tB#
bank draft 銀行匯票 91>fqe
bank loan 銀行借款 G)v
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bank overdraft 銀行透支 0sca4G0{
bankers acceptance 銀行承兌 } :=Tm]S
bankruptcy 破產 B/~%h |
bearer 持票人 Suk
beneficiary 受益人 yeDsJ/L
bequest 遺產 1$qh`<\
bill 票據 I$N8tn+E
bill of exchange 匯票 4SPy28<f
bill of lading 提單 Mj[f~
bills discounted 貼現票據 HK|ynBAo
bills payable 應付票據 26T "XW'_
bills receivable 應收票據 J]f3CU,<N
board of directors 董事會 ;bHV
bonds 債券 tyaA\F57
bonus 紅利 w2_bd7Wp<
book value 賬面價值 oF(Lji?m
bookkeeper 簿記員 w?kJ+lmOQy
bookkeeping 簿記 m3Il3ZY.
branch office general ledger 支店往來賬戶 L|bwZ,M=}?
broker 經紀人 V,rq0xW
brought down 接前 4jD2FFG-
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brought forward 接上頁 5waKI?4F
budget 預算 Xp0F
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by-product 副產品 S26MDLk`R3
by-product sales 副產品銷售 Y"A/^]
capital 股本 .{y
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capital income 資本收益 ,U(1NK8o
capital outlay 資本支出 S[WG$
capital stock 股本 C8z{XSo
capital stock certificate 股票 [1.+HyJ}
carried down 移後 M1KqY: 9E
carried forward 移下頁 8\:NMP8W\
cash 現金 sc,Xw:YO
cash account 現金賬戶 0RoU}r@z4
cash in bank 存銀行現金 giz7{Ai
cash on delivery 交貨收款 */|BpakD<
cash on hand 庫存現金 y+7w,m2
cash payment 現金支付 \hCH>*x<
cash purchase 現購 GnvL'ESa@M
cash sale 現沽 bV,}Pp+/"!
cashier 出?#123;員 (<^ yqH?
cashiers check 本票 :9k Ty:
certificate of deposit 存款單折 eq
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certificate of indebtedness 借據 uu`G 2[t
certified check 保付支票 n=[/Z!
certified public accountant 會計師 qvPtyc^fN
charges 費用 K4kMM*D
charge for remittances 匯水手續費 CHz+814
charter 營業執照 z[Xd%mhjO
chartered accountant 會計師 h<$MyN4]g
chattles 動產 =ZqT3_
check 支票 =Q\r?(Iy
che stub 支票存根 R=jI?p
closed account 己結清賬戶 'q`^3&E
closing 結算 c"[cNZo
closing entries 結賬紀錄 1')%`~
closing stock 期末存貨 uCcYPvm
closing the book 結賬 55z]&5N
columnar journal 多欄日記賬 P'_H/r/#
combination 聯合 <)3u6Vky9
commission 佣金 o_~eg8
commodity 商品 |j7,Mu+
common stock 普通股 !jTcsN%
company 公司 :8OZ#D_Hl
compensation 賠償 ;n
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compound interest 複利 OynXkH]0T+
consignee 承銷人 _fKou2$yz
consignment 寄銷 V;v8=1t!
consignor 寄銷人 1u:<
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consolidated balance sheet 合併資產負債表 RNe^;
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consolidated profit and loss account 合併損益表 6ZP"p<xX
consolidation 合併 u?}(P_9
construction cost 營建成本 ;XBI{CW
construction revenue 營建收入 T
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contract 合同 3qf
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control account 統制賬戶
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copyright 版權
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corporation 公司 \RG8{G,
cost 成本 Eqj_m|@
cost accounting 成本會計 Ck)*&
cost of labour 勞工成本 qHrc9fB
cost of production 生產成本 tIuCct-
cost of manufacture 製造成本 Hhcpp7cr'
cost of sales 銷貨成本 H["`Mn7j2
cost price 成本價格 V)[@98T_4?
credit 貸方 !*7 vFl
credit note 收款通知單 xjKR R?
creditor 債權人 fR(d
crossed check 橫線支票 6V7B;tB
current account 往來活期賬戶 vbyH<LPz5
current asset 流動資產 G6$kv2(k`@
current liability 流動負債 AHX St
current profit and loss 本期損益 ,)vDeU
debit 借方 $}!p+$
debt 債務
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debtor 債務人 ;6>2"{NW
deed 契據 !1$])VQWI
deferred assets 遞延資產 t%E!o0+8Z
deferred liabilities 遞延負債 .K1FKC$C
delivery 交貨 xHD=\,{ig
delivery expense 送貨費 n$$SNWgM
delivery order 出貨單 ^c9t'V`IWQ
demand draft 即期匯票 ?#}N1k\S
demand note 即期票據 n[lJLm^(_C
demurrage charge 延期費 hEKf6#
deposit 存款 wAf\|{Vn
deposit slip 存款單 ;V *l.gr'2
depreciation 折舊 .y!<t}
direct cost 直接成本 1;Ou7T
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direct labour 直接人工 XAF+0 x!
director 董事 3=aQG'B
discount 折扣 2N: ,Q8~
discount on purchase 進貨折扣 --$
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