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。 z%8`F%2
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acceptance 承兌 Cn~VJ,l
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account 賬戶 xMjhC;i{
accountant 會計員 L7rgkxI7k*
accounting 會計 rN}pi@
accounting system 會計制度 1/M^7Vb.
accounts payable 應付賬款 m_)-
accounts receivable 應收賬款 <P h50s4
accumulated profits 累積利益 4Zbn8GpC
adjusting entry ?#123;整記錄 )'+[,z ;s
adjustment ?#123;整 Cbff:IP
administration expense 管理費用 'nTlCYT
advances 預付 syl7i>P
advertising expense 廣告費 +e{ui +
agency 代理 9JA@m
agent 代理人 #[prG
agreement 契約 cW%)C.M
allotments 分配數 cGlN*GJ*H
allowance 津貼 ]Y[N=G
amalgamation 合併 ~B;}jI]d[
amortization 攤銷 )>ZT{eF
amortized cost 應攤成本 5A0]+)5E8
annuities 年金 Q!l(2nva
applied cost 已分配成本 ;Nn(
applied expense 已分配費用 Ae>+Fcv
applied manufacturing expense 己分配製造費用 o/{`\4
apportioned charge 攤派費用 u@_|4Bp,"
appreciation 漲價 @[r[l#4yUi
article of association 公司章程 rI$NNk'A
assessment 課稅 #*iUZo
assets 資產 rH7Cv/Y
attorney fee 律師費 :
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audit 審計 K#OL/2^
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auditor 審計員
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average 平均數 B?j t?
average cost 平均成本 OJe!K:
bad debt 壞賬 Mq0MtC6-
balance 餘額 IW\^-LI.
balance sheet 資產負債表 [Mu9"kF
bank account 銀行賬戶 ]+I9{%zB%8
bank balance 銀行結存 rj=as>6B
bank charge 銀行手續費 yQh
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bank deposit 銀行存款 M(C">L]8
bank discount 銀行貼現 Biv)s@"f-Q
bank draft 銀行匯票 [ cB^6v
bank loan 銀行借款 %+'Ex]B
bank overdraft 銀行透支 zH1;h
bankers acceptance 銀行承兌 c6:uM
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bankruptcy 破產 N@|<3R!N*e
bearer 持票人 XM\\
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beneficiary 受益人
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bequest 遺產 0qN`-0Yk
bill 票據 A+l(ew5Lw$
bill of exchange 匯票 V|YQhd0kv
bill of lading 提單 [5&k{*}}
bills discounted 貼現票據 j@4MV^F2c
bills payable 應付票據 z6`0Uv~
bills receivable 應收票據 qx#M6\L!
board of directors 董事會 `KZV@t
bonds 債券 daSe0:daJ
bonus 紅利 Wc@
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book value 賬面價值 t'2A)S
bookkeeper 簿記員 bSe\d~{
bookkeeping 簿記 T";evM66
branch office general ledger 支店往來賬戶 KS
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broker 經紀人 ?|ZbQz(bL
brought down 接前 UNDl&C2vz
brought forward 接上頁 .))g]CH
budget 預算 c'Z=uL<Rm
by-product 副產品 Mxl;Im]!`.
by-product sales 副產品銷售 WaB0?jI
capital 股本 sywuS
capital income 資本收益 Q"I(3 tp9[
capital outlay 資本支出 uX-^9t
capital stock 股本 s)WA9PiC
capital stock certificate 股票
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carried down 移後 V0^{Ss1M
carried forward 移下頁 [!)HWgx
cash 現金 u[**,.Ecg
cash account 現金賬戶 ec;
cash in bank 存銀行現金 $.D)Llcq
cash on delivery 交貨收款 ;O7"!\
cash on hand 庫存現金 M-t9M~
cash payment 現金支付 M0$MK>
cash purchase 現購 a]p9[Nk
cash sale 現沽 #Z
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cashier 出?#123;員 [)V~U?
cashiers check 本票 3zB'AG3b
certificate of deposit 存款單折 8y27O
certificate of indebtedness 借據 :a{dWgN
certified check 保付支票 E
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certified public accountant 會計師 VzXVy)d
charges 費用 rN9qH
charge for remittances 匯水手續費 G_1r&[N3
charter 營業執照 _.9 5>`
chartered accountant 會計師 +q
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chattles 動產 g(pr.Dw6
check 支票 jSpj6:@B
che stub 支票存根 CcUF)$kz
closed account 己結清賬戶 8gavcsVE[
closing 結算 GTLS0l)
closing entries 結賬紀錄 ^`!+7!
closing stock 期末存貨 XncX2E4E
closing the book 結賬 AO8 #l
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columnar journal 多欄日記賬 *OA(v^@tx7
combination 聯合 LM eI[Ji
commission 佣金 :6o%x0l
commodity 商品 X{ x(p
common stock 普通股 Gy\]j
company 公司 e.vt"eRB
compensation 賠償 ?wHhBh-Q
compound interest 複利 ZV--d'YiEm
consignee 承銷人 :m`D
consignment 寄銷 m}z6Bbis 0
consignor 寄銷人 )(,O~w
consolidated balance sheet 合併資產負債表 Stwg[K0<
consolidated profit and loss account 合併損益表 {>
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consolidation 合併 z6)N![X
construction cost 營建成本 ,Vq$>T@z
construction revenue 營建收入 [\3ZMH
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contract 合同 w4P;Z-Cd
control account 統制賬戶 ho$}#o
copyright 版權 9C)VW
corporation 公司 oh-EEo4,
cost 成本 EPJ>@A>;D
cost accounting 成本會計 *f 7rLM*
cost of labour 勞工成本 +ZbNSN=
cost of production 生產成本 __eB 7]#E
cost of manufacture 製造成本 xxs
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cost of sales 銷貨成本 693"Pg8b
cost price 成本價格 07Yak<+~
credit 貸方 .nZKy't
credit note 收款通知單 <cOjtq,0
creditor 債權人 2FZT
crossed check 橫線支票 kBqgz|jE%
current account 往來活期賬戶 j_5&w Znq
current asset 流動資產 |Ogh-<|<
current liability 流動負債 hq
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current profit and loss 本期損益 Y:/p0o
debit 借方 J;~YD$
debt 債務 G>"n6v'^d
debtor 債務人 8o+:|V~X
deed 契據 2 T} >9X
deferred assets 遞延資產 =~J VU
deferred liabilities 遞延負債 c3GBY@m
delivery 交貨 +EjXoW7V
delivery expense 送貨費 CKHmJ]=
delivery order 出貨單 _`p-^I
demand draft 即期匯票 J-/w{T8:
demand note 即期票據 -ysNo4#e&
demurrage charge 延期費 Ej)7[
deposit 存款 3|!3R'g/ >
deposit slip 存款單 qqo#H O
depreciation 折舊 OLIMgc(W
direct cost 直接成本 -HGRrWS
direct labour 直接人工 mKu,7nMvF
director 董事 Pk;/4jt4
discount 折扣 Y2tVq})!
discount on purchase 進貨折扣 |=ph&9
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