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。 '2m"ocaf
fTd":F
acceptance 承兌 HK`r9frn
account 賬戶 )C$1))
accountant 會計員 dXDuO
accounting 會計 @Zfg]L{Lr
accounting system 會計制度 FES0lw{G#
accounts payable 應付賬款 { &pBy
accounts receivable 應收賬款 j.KV:zJU
accumulated profits 累積利益 P7;q^jlB
adjusting entry ?#123;整記錄 MG3xX;
adjustment ?#123;整
S
vW{1
administration expense 管理費用 #kAk
d-QY6
advances 預付 o
X?~
advertising expense 廣告費 +"PME1
agency 代理 >,nK
agent 代理人 tCQf `
agreement 契約 /B5rWJ2AS
allotments 分配數 +A2}@k
allowance 津貼 {/!Yavx
amalgamation 合併 @mEB=X(-l=
amortization 攤銷 W
ZW:q
amortized cost 應攤成本 eyG[1EEU
annuities 年金 ky[ ^uQ>0
applied cost 已分配成本 zu``F]B
applied expense 已分配費用 .wkW<F7
applied manufacturing expense 己分配製造費用 zO 6Sl[)
apportioned charge 攤派費用 6tup^Rlo;$
appreciation 漲價 8!7`F.BX
article of association 公司章程 %wIb@km
assessment 課稅 #Z}YQ$g
assets 資產 c5
t7X-L B
attorney fee 律師費 >
;~ ia3
audit 審計 cd)}a_9
auditor 審計員 ?P Mi#H
average 平均數 j15t8du&O
average cost 平均成本 Fc a_(jw
bad debt 壞賬 H@`lM~T[
balance 餘額 7'R7J"sY`|
balance sheet 資產負債表 l!%V&HJV
bank account 銀行賬戶 M|qJZ#{4>
bank balance 銀行結存 .'S_9le
bank charge 銀行手續費 r1.OLn?C
bank deposit 銀行存款 l
,ra24
bank discount 銀行貼現 @|@6pXR.
bank draft 銀行匯票 Z%7X" w
bank loan 銀行借款 Fj1'z5$
bank overdraft 銀行透支 ]wV_xZ)l^A
bankers acceptance 銀行承兌 +}NQ|y V
bankruptcy 破產
QVWUm!
bearer 持票人 [k7 ;^A5/
beneficiary 受益人 wQ\bGBks
bequest 遺產 W+aW2
bill 票據 nLnzl
bill of exchange 匯票 3 /LW6W|
bill of lading 提單 Z+Pp
d=||,
bills discounted 貼現票據 uar[D|DcD"
bills payable 應付票據 T0K*!j}O
bills receivable 應收票據 _&PF (/w
board of directors 董事會 zc!q a"4yM
bonds 債券 rqhRrG{L|&
bonus 紅利 ~lH2#u>g
book value 賬面價值 p\r V 6+
bookkeeper 簿記員 7OLchf
bookkeeping 簿記 HkyN$1s
branch office general ledger 支店往來賬戶 k]yv#Pa
broker 經紀人 tDNo; f
brought down 接前 >RKepV(X7
brought forward 接上頁 ?^{Ey[)'(
budget 預算 C<N7zM wT
by-product 副產品 ib~EQ?u{
by-product sales 副產品銷售 B-tLRLWn
capital 股本 O\^D
6\ v
capital income 資本收益 wO"ezQ
capital outlay 資本支出 >~@ABLp6
capital stock 股本 nLBi}T
capital stock certificate 股票 :/i13FQ
carried down 移後 4j~WrdI*
carried forward 移下頁 ,~7+r#q7
cash 現金
QHe:
cash account 現金賬戶 (:|1h@K/R
cash in bank 存銀行現金 )|<g\>/
cash on delivery 交貨收款 Fzn#>`qG
cash on hand 庫存現金 KZwzQ" Hl
cash payment 現金支付 'd9cCQ}
cash purchase 現購 Sigu p#.p
cash sale 現沽 )Tad]Hd"W
cashier 出?#123;員 8iN@n8O
cashiers check 本票 txy'7t
certificate of deposit 存款單折 #oEq)Vq>g|
certificate of indebtedness 借據 T$s )aM
certified check 保付支票 a}7P:e*u
certified public accountant 會計師 r }Nq"s<
charges 費用 ]C$$Cx)Ex
charge for remittances 匯水手續費 UQCond+K
charter 營業執照 l
?gh7m_ej
chartered accountant 會計師 7dXh,sD
chattles 動產 /G#W/Q
check 支票 u9%AK g}~
che stub 支票存根 `-<m#HF:)d
closed account 己結清賬戶 P%Wl`NA P
closing 結算 0coRar?+b
closing entries 結賬紀錄 X*rB`M7,
closing stock 期末存貨 8'Q1'yc
closing the book 結賬 L'}^Av_+
columnar journal 多欄日記賬 T
2i\S9X
combination 聯合 R|dSjE s
commission 佣金 9XW[NY#)#
commodity 商品 e}q!m(K]e-
common stock 普通股 xwu,<M
v`
company 公司 jp+#N
pH
compensation 賠償 (r$QQO)/
compound interest 複利 JL&ni]m
consignee 承銷人 RUlJP
consignment 寄銷 }t5pz[zl
consignor 寄銷人 q<?r5H5
consolidated balance sheet 合併資產負債表 o1@.
<Q+}
consolidated profit and loss account 合併損益表 &3'zG)
consolidation 合併 ?=\_U
construction cost 營建成本 )\,hc$<=m
construction revenue 營建收入 '2c4
4F)i
contract 合同
He)dm5#fg
control account 統制賬戶 vKNxL^x
copyright 版權 0+"P1/
corporation 公司 _c6 zzGtH
cost 成本 SLI358]$<
cost accounting 成本會計 -vBk,;^>
cost of labour 勞工成本 -Khb
cost of production 生產成本 RaY=~g
cost of manufacture 製造成本 B<?fD
cost of sales 銷貨成本 J|[`8 *8
cost price 成本價格 dG'5: ,n/
credit 貸方 ^W<uc :L7
credit note 收款通知單 h*?/[XY
creditor 債權人 4p_@f^v~QH
crossed check 橫線支票 *saO~.-;4
current account 往來活期賬戶 Se&%Dr3Nv
current asset 流動資產 %#b+ =J
current liability 流動負債 qGc>+!y
current profit and loss 本期損益 qf6}\0
debit 借方 ]e]l08
debt 債務 Ue]GHJ2
debtor 債務人 >,%7bq=T!
deed 契據 XW9
[VUW~
deferred assets 遞延資產 jRzQ`*KC#
deferred liabilities 遞延負債 0qMf6
delivery 交貨 vt-53fa|
delivery expense 送貨費 |&a[@(N:zf
delivery order 出貨單 h; sdm/
demand draft 即期匯票 L[9]Ez$2+
demand note 即期票據 JIyIQg'5i
demurrage charge 延期費 @Xe[5T
deposit 存款 IOi 6'
1l
deposit slip 存款單 YC0FXN V
depreciation 折舊 NX4}o&mDwn
direct cost 直接成本 4>xv7
direct labour 直接人工 _"#ucM=B:-
director 董事 JK9}Kb};
discount 折扣 3xz{[ 5<p
discount on purchase 進貨折扣 c
YMlcwS
SgocHpyg