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。 x-<dJ}`
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acceptance 承兌 \w3wh*
account 賬戶
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accountant 會計員 |};~YMH
accounting 會計 [H1NP'Kg]
accounting system 會計制度 1;W>ceN"
accounts payable 應付賬款 7}Sw(g)o7
accounts receivable 應收賬款 5IMH G%W7
accumulated profits 累積利益 vF,l?cU~
adjusting entry ?#123;整記錄 AZa3!e/1
adjustment ?#123;整 DQ)SMqOotw
administration expense 管理費用 o;.-I[9h]
advances 預付 JI&>w-~D
advertising expense 廣告費 .<.qRq-
agency 代理 \ *2IU"R
agent 代理人 X'c5s~9
agreement 契約 ,>$
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allotments 分配數 Hpt)(Nz:
allowance 津貼 !cZsIcIe
amalgamation 合併 [Z0e$
amortization 攤銷 sCUPa-cHF
amortized cost 應攤成本 uMI2Wnnc:/
annuities 年金 wb}tN7~Y;
applied cost 已分配成本 z+b~#f3
applied expense 已分配費用 +3C
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applied manufacturing expense 己分配製造費用 L6a8%%`
apportioned charge 攤派費用 ;Y"J j
appreciation 漲價 J.<m@\U
article of association 公司章程 ^.
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assessment 課稅 7,1idY%cy
assets 資產 Z|W=.RdA;
attorney fee 律師費 P}5aN_v\
audit 審計 [V2l&ZUni
auditor 審計員 k2=uP8
average 平均數 =vFI4)$-
average cost 平均成本 bYtF#Y
bad debt 壞賬 rLwc=(|
balance 餘額 U2aE:$oeYi
balance sheet 資產負債表 U|
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bank account 銀行賬戶 )"1D-Bc\Q
bank balance 銀行結存 nXN0~,+
bank charge 銀行手續費 <ESAoY"RPN
bank deposit 銀行存款 &0#qy
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bank discount 銀行貼現 .C#}g
bank draft 銀行匯票 lY 1m%
bank loan 銀行借款 Rwr0$_A
bank overdraft 銀行透支 _ehU:3L`s
bankers acceptance 銀行承兌 y?rsfIth`
bankruptcy 破產 O^f@ g l
bearer 持票人 ;02lmpBj
beneficiary 受益人 p])km%zB(
bequest 遺產 L$b9|j7
bill 票據 L^=>)\R2$[
bill of exchange 匯票 {<GsM
bill of lading 提單 E`i;9e'S
bills discounted 貼現票據 v uJ~Lg{
bills payable 應付票據 dI>oHMC
bills receivable 應收票據 M*}o{E;
board of directors 董事會 &L/C:<.
bonds 債券 j#*K[
bonus 紅利 xpV8_Gz;
book value 賬面價值 +|}~6`
bookkeeper 簿記員 ?LZ)r^ger
bookkeeping 簿記 w qsPGkJJ7
branch office general ledger 支店往來賬戶 I@hC$o
broker 經紀人 oreSu;`$
brought down 接前
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brought forward 接上頁 T1x$v,)8x
budget 預算 P`"dj@1'
by-product 副產品 |m=@;B|
by-product sales 副產品銷售 89L-k%R
capital 股本 !PO(B
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capital income 資本收益 GJ*AyYG
capital outlay 資本支出 pZH
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capital stock 股本 ZQyT$l~b
capital stock certificate 股票 rOcfPLJi0
carried down 移後 z` sH
carried forward 移下頁 S4|)N,#
cash 現金 HloP NE&}
cash account 現金賬戶 cJqPcCq(wn
cash in bank 存銀行現金 k<:!^_3H
cash on delivery 交貨收款 Kkd7D_bZ*
cash on hand 庫存現金 Oe5aN
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cash payment 現金支付 eQ*gnV}rE%
cash purchase 現購 Pd3t~1TaW
cash sale 現沽 #0mn_#-P)
cashier 出?#123;員 bk8IGhO|m!
cashiers check 本票 .$q]<MK8
certificate of deposit 存款單折 E
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certificate of indebtedness 借據 {}>"f]3
certified check 保付支票 u^{Q|o:=x
certified public accountant 會計師 s#d>yx_b
charges 費用 :cOwTW?Fj
charge for remittances 匯水手續費 '8}\! i&
charter 營業執照 #a/lt^}C*
chartered accountant 會計師 |5O%@
chattles 動產 2bCa|HTv
check 支票 5Wn6a
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che stub 支票存根 ftK.jj1:
closed account 己結清賬戶 Jb0]!*tV
closing 結算 'dx4L }d
closing entries 結賬紀錄 {!=IGFe
closing stock 期末存貨 Tp9LBF
closing the book 結賬 (OJ}|*\ e
columnar journal 多欄日記賬 Uqkh@-6-
combination 聯合 yX8F^iv[
commission 佣金 /]YK:7*98
commodity 商品 x{+rx.
common stock 普通股 MY0Wr%@#0
company 公司 H#1/H@I#
compensation 賠償 7}nOF{RH]
compound interest 複利 (+4=A k
consignee 承銷人 6R?J.&|
consignment 寄銷 hwexv 9""
consignor 寄銷人 ,x_g|J _Y
consolidated balance sheet 合併資產負債表 6H3_qx
consolidated profit and loss account 合併損益表 uH]^/'8vBd
consolidation 合併 t[#`%$%'
construction cost 營建成本 H-I*;
construction revenue 營建收入 eNXpRvY
contract 合同 A^g81s.5
control account 統制賬戶 ,@<-h* m
copyright 版權 h>\}-|Ek
corporation 公司 TsR20P@
cost 成本 ,PY<AI^59
cost accounting 成本會計 {a>)VZw_#
cost of labour 勞工成本 `5>IvrzXrK
cost of production 生產成本 BL]^+KnP
cost of manufacture 製造成本 |Q7Ch]G
cost of sales 銷貨成本 |FKo}>4
cost price 成本價格 *gBaF/C
credit 貸方 t[3Upe%
credit note 收款通知單 ~>{<r{H"S
creditor 債權人 $-o 39A#
crossed check 橫線支票 X_=oJi|:
current account 往來活期賬戶 Va9vDb6
current asset 流動資產 tl#hCy
current liability 流動負債 'o5[:=K
current profit and loss 本期損益 u |#ruFR
debit 借方 @UvjJ
debt 債務 2wu
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debtor 債務人 V @8X.R>
deed 契據 OY?uqP}c
deferred assets 遞延資產 r"rEVx#1=
deferred liabilities 遞延負債 CMTy(Z8_)
delivery 交貨 !lHsJ)t
delivery expense 送貨費 9WBDSx_(Q
delivery order 出貨單 N\H(AzMw
demand draft 即期匯票 <01MXT-
demand note 即期票據 6C)OO"Bc
demurrage charge 延期費 %d*}:295
deposit 存款 9N9|h y
deposit slip 存款單 sz}Nal$AC
depreciation 折舊 @89mj{
direct cost 直接成本 ]Q^oc
direct labour 直接人工 A~h8 >zz*
director 董事 +!w?g/dV
discount 折扣 hI/p9
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discount on purchase 進貨折扣 !hJ%{.
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