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。 B8>@q!G8P
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acceptance 承兌 4Td)1~zc3
account 賬戶 22 `e7
accountant 會計員 Gg%pU+'T
accounting 會計 J!yK/*sO,
accounting system 會計制度 BipD8`a
accounts payable 應付賬款 Z.N9e
accounts receivable 應收賬款 j
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accumulated profits 累積利益 9+~1# |
adjusting entry ?#123;整記錄 o}yA{<"
adjustment ?#123;整 U :8cz=#
administration expense 管理費用 m[Qr>= "
advances 預付 hPt=j{aJ%<
advertising expense 廣告費 afjEN
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agency 代理 @Suww@<
agent 代理人 6ciA|J'MR
agreement 契約 ~$YasFEz
allotments 分配數 2]H?q!l!O
allowance 津貼 Rd|^C$6
amalgamation 合併 bs)Ro/7}
amortization 攤銷 R_#k^P^
amortized cost 應攤成本 3Q_)Xs
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annuities 年金 /km0[M
applied cost 已分配成本 u89Q2\z~"M
applied expense 已分配費用 GZ.KL!,R!
applied manufacturing expense 己分配製造費用 pMkM@OH
apportioned charge 攤派費用 cd4HbSp
appreciation 漲價 |j4;XaG)
article of association 公司章程 }1NNXxQ
assessment 課稅 Nb\B*=4AR
assets 資產 ZsG
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attorney fee 律師費 h-\+# .YP
audit 審計 D+7[2$:z
auditor 審計員 ?*cCn-|
average 平均數 T
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average cost 平均成本 S*H
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bad debt 壞賬 x'V:qv*O
balance 餘額 _"82W^W i
balance sheet 資產負債表 b3q&CJ4|
bank account 銀行賬戶 Tlk!6A:
bank balance 銀行結存 m2Wi "X(I_
bank charge 銀行手續費 t5EYu*
bank deposit 銀行存款 A9LVS&52
bank discount 銀行貼現 ^C;ULUn3
bank draft 銀行匯票 H~W=#Cx
bank loan 銀行借款 {ApjOIxk
bank overdraft 銀行透支 \sS0@gnDI
bankers acceptance 銀行承兌 KqXPxp^_Al
bankruptcy 破產 P@U2Q%\
bearer 持票人 5zH_yZ@+
beneficiary 受益人 ;;Jx1Q
bequest 遺產 ^-(DokdBn
bill 票據 i_p-|I:hQ
bill of exchange 匯票 _Pn
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bill of lading 提單 :71St'
bills discounted 貼現票據 &c
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bills payable 應付票據 *4c5b'u
bills receivable 應收票據 K/8TwB?I
board of directors 董事會 .v['INK9
bonds 債券 >&Y\g?Z6G
bonus 紅利 E*QLw*H
book value 賬面價值 Ce} m_
bookkeeper 簿記員 S4
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bookkeeping 簿記 A1B%<$|pz
branch office general ledger 支店往來賬戶 K8h\T4
broker 經紀人 z]!w@:
brought down 接前 5)ooE
brought forward 接上頁 gN[^ ,u
budget 預算 c;88Wb<|W
by-product 副產品 wM!dz&
by-product sales 副產品銷售 ~\ v"xV
capital 股本 '|G8yojz
capital income 資本收益 dyl1~'K^
capital outlay 資本支出 STz@^A
capital stock 股本 5JS*6|IbD{
capital stock certificate 股票 DDZnNSo<JQ
carried down 移後 @su!9 ]o
carried forward 移下頁 c9+yU~(
cash 現金
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cash account 現金賬戶 }|l7SFst
cash in bank 存銀行現金 x::d}PP7
cash on delivery 交貨收款 }U|Vpgd!
cash on hand 庫存現金 {
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cash payment 現金支付 m1M6N`f
cash purchase 現購 }Zfi/ ^0U
cash sale 現沽 Nr`v|_U
cashier 出?#123;員 Ei89Ngp\}
cashiers check 本票 &5QvUn
certificate of deposit 存款單折 KIY9?B=+
certificate of indebtedness 借據 9rT"_d#
certified check 保付支票 `)TgGny01
certified public accountant 會計師 |Gr@Mi5
charges 費用 xp *d:
charge for remittances 匯水手續費 'a"Uw"/p[
charter 營業執照 WnA
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chartered accountant 會計師 hz5t/E
chattles 動產 uFFC.w
check 支票 j3j^cO[ 8v
che stub 支票存根 ?5wsgP^
closed account 己結清賬戶 IH.EvierJ
closing 結算 LVd
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closing entries 結賬紀錄 G
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closing stock 期末存貨 =FfR?6 ~
closing the book 結賬 {,= hIXo>
columnar journal 多欄日記賬 ruy?#rk
combination 聯合 "e/"$z'ca
commission 佣金 n2Q?sV;m
commodity 商品 NWj4U3x
common stock 普通股 7H4kj7UK
company 公司 \!*F:v0g^
compensation 賠償 %1)J Rc
compound interest 複利 {*nE8+..A
consignee 承銷人 ~w(A3I.
consignment 寄銷 /bmkt@$-0
consignor 寄銷人 7**zO3
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consolidated balance sheet 合併資產負債表 7mL1$i6=
consolidated profit and loss account 合併損益表 qJR8fQ
consolidation 合併 !e('T@^u6u
construction cost 營建成本 M{p9b E[j
construction revenue 營建收入 bG+Gg*0p
contract 合同 61*b|.sl'#
control account 統制賬戶 R S] N%`]
copyright 版權 |I3&a=,
corporation 公司 AOx8OiqE:
cost 成本 {vur9L
cost accounting 成本會計 v+CW([zAx#
cost of labour 勞工成本 6`
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cost of production 生產成本 `!ZkWF6
cost of manufacture 製造成本 R9UC0D:-x
cost of sales 銷貨成本 Pt'=_^I
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cost price 成本價格 epcvwM/A
credit 貸方 |V^f}5gd
credit note 收款通知單 4x.I"eW~&
creditor 債權人 <)o xs]<
crossed check 橫線支票 &+GbklUB~
current account 往來活期賬戶 <f0yh"?6VH
current asset 流動資產 (V"7H
current liability 流動負債 1"T&B0G3l
current profit and loss 本期損益 ZL9|/
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debit 借方 m3|l-[!OA"
debt 債務 r$%,k*X^
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debtor 債務人 ~}Z{hs)
deed 契據 Dc] J3r
deferred assets 遞延資產 Htep3Ol3
deferred liabilities 遞延負債 lLEEre
delivery 交貨 !X=93%
delivery expense 送貨費 EpENhC0
delivery order 出貨單 s+v$sF
demand draft 即期匯票 !0cb f&^:
demand note 即期票據 .C1g Dry]
demurrage charge 延期費 :kXxxS
deposit 存款 uFaT~ 4
deposit slip 存款單 T? ,Q=.
depreciation 折舊 YW"nPZNPy~
direct cost 直接成本 .GFKy
direct labour 直接人工 aI
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director 董事 M$3/jl*#}
discount 折扣 _;-b ZH
discount on purchase 進貨折扣 VGOdJ|2]Wr
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