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。 OzA'd\|
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acceptance 承兌
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account 賬戶 E(-@F%Q
accountant 會計員 c`O(||UZT
accounting 會計 vw)lD9-"
accounting system 會計制度 ]AB'POa
accounts payable 應付賬款 ; S~
accounts receivable 應收賬款 13aj fH
accumulated profits 累積利益 T=,A p a
adjusting entry ?#123;整記錄 EPiZe-
adjustment ?#123;整 6DT^:LHS
administration expense 管理費用 nh]}KFO h
advances 預付 YT~h1<se
advertising expense 廣告費 B>UF dj]-
agency 代理 eufGU)M
agent 代理人 ><wYk)0E
agreement 契約 L0X/
allotments 分配數 Z/G?wD|B
allowance 津貼 gZ@z}CIw'
amalgamation 合併 "ph<V,lg
amortization 攤銷 5j~1%~,#
amortized cost 應攤成本 7CDp$7v2
annuities 年金 Xrr3KQaK&
applied cost 已分配成本 <?FkwW\?
applied expense 已分配費用 \e9rXh%
applied manufacturing expense 己分配製造費用 952l1c!
apportioned charge 攤派費用 czg9tG8
appreciation 漲價 h>"j!|#!s
article of association 公司章程 :^rt8>~
assessment 課稅 0s!';g Q
assets 資產 mlix^P
attorney fee 律師費 9>k_z&<
audit 審計 6wq>&P5
auditor 審計員 kp3%"i&hD
average 平均數 BcxALRWE
average cost 平均成本 |*(R$t X
bad debt 壞賬 K_ Od u^
balance 餘額 %R^*MUTx
balance sheet 資產負債表 ?/q\S
bank account 銀行賬戶 ps_q3Cyp
bank balance 銀行結存 ]Ns)fr6
bank charge 銀行手續費 t.Yf
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bank deposit 銀行存款 Tfp^h~&u
bank discount 銀行貼現 8Z!Mad
bank draft 銀行匯票 &4{!5r
bank loan 銀行借款 s("\]K
bank overdraft 銀行透支 \:4SN&I~
bankers acceptance 銀行承兌 (vFO'jtcB-
bankruptcy 破產 2EiE5@
bearer 持票人 Zo<j"FG
beneficiary 受益人 K05U>151
bequest 遺產 M(?0c}z
bill 票據 CUnBi? Mi
bill of exchange 匯票 G
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bill of lading 提單 +_1sFH`
bills discounted 貼現票據 [`kk<$=,&
bills payable 應付票據 IictX"3lh
bills receivable 應收票據 /B<QYvv
board of directors 董事會 SW}?y%~
bonds 債券 VWK%6Ye0
bonus 紅利 g OK
book value 賬面價值 G8&/Ic
bookkeeper 簿記員 8j)*T9
bookkeeping 簿記 {zalfw{+
branch office general ledger 支店往來賬戶 8n35lI(
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broker 經紀人 [@_W-rA
brought down 接前 >hY.F/[
brought forward 接上頁 1:!H`*DU&
budget 預算 MK(~
by-product 副產品 #$
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by-product sales 副產品銷售 ?I$- im
capital 股本 "hk {"0E
capital income 資本收益 r{KQ3j9O
capital outlay 資本支出 <$u\PJF7_^
capital stock 股本 55FRPNx-x
capital stock certificate 股票 ( 8X^pL
carried down 移後 Xe&p.v
carried forward 移下頁 i5aY{3!
cash 現金 Zs4NN2~
cash account 現金賬戶 g`C\pdX"B
cash in bank 存銀行現金 6qSsr]
cash on delivery 交貨收款 c \;_jg
cash on hand 庫存現金 wYr*('uT
cash payment 現金支付 qw
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cash purchase 現購
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cash sale 現沽 pI_dV44W
cashier 出?#123;員 XZ@|(_Z
cashiers check 本票 R.cR:fA
certificate of deposit 存款單折 #{?~XS
certificate of indebtedness 借據 b
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certified check 保付支票 pp{2[>
certified public accountant 會計師 >}:
charges 費用 a 7685Y
charge for remittances 匯水手續費 VeSQq
charter 營業執照 w+wtr[;wwL
chartered accountant 會計師 g^^pPVK_
chattles 動產 c]n"1YNm
check 支票 B77`azwF
che stub 支票存根 `FEa(Q+s
closed account 己結清賬戶 lQd7p+21
closing 結算 ac\( [F-
closing entries 結賬紀錄 Nv^byWqu
closing stock 期末存貨 ia(`3r
closing the book 結賬 7MGvw-Tpb7
columnar journal 多欄日記賬 o{hX?,4i
combination 聯合 P)cEYk
commission 佣金 )N*Jc @Y@
commodity 商品 '4SDAa2f
common stock 普通股 d&\3}uH
company 公司 yO}5.
compensation 賠償 [2Zl
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compound interest 複利 uXk]
consignee 承銷人 {xH?b0>
consignment 寄銷 -QwH|
consignor 寄銷人 NWP!V@
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consolidated balance sheet 合併資產負債表 Y2;2Exp^
consolidated profit and loss account 合併損益表 i4]oE&G
consolidation 合併 [(gXjt-
construction cost 營建成本 }8POm#
construction revenue 營建收入 P8Wv&5A
contract 合同 Vn_~ |-Wt
control account 統制賬戶 !JyY&D~`
copyright 版權 TkJ[N4'0
corporation 公司 l&}}Io$?@
cost 成本 E7M_R/7@y
cost accounting 成本會計 %~y>9K
cost of labour 勞工成本 ]Axz}:
cost of production 生產成本 !?v_.
cost of manufacture 製造成本 vP=68muD
cost of sales 銷貨成本 3%hq<
cost price 成本價格 ZPyzx\6\
credit 貸方 kY
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credit note 收款通知單 7}g4ePYag
creditor 債權人 6JDaZh"=K
crossed check 橫線支票 <N1wET-
current account 往來活期賬戶 *ziR &Fr!
current asset 流動資產 cP D_=.&
current liability 流動負債 xDGS`o_w_
current profit and loss 本期損益 t&:L?K)j
debit 借方 AYgXqmH~+
debt 債務 #c5jCy}n
debtor 債務人 ?3p7MjvZ
deed 契據 ^lAM /
deferred assets 遞延資產 }f]Y^>-Ux
deferred liabilities 遞延負債 8!rdqI
delivery 交貨 pF4Z4?W
delivery expense 送貨費 :
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delivery order 出貨單 *8WB($T}
demand draft 即期匯票 u '7h(1@
demand note 即期票據 y TD4![
demurrage charge 延期費 jx]P: ]
deposit 存款 _$ivN!k
deposit slip 存款單 >WIc"y.
depreciation 折舊 Vv45w#w;
direct cost 直接成本 KWZhCS?[(
direct labour 直接人工 ocFk#FW
director 董事 nuXL{tg6
discount 折扣 }Nsdk',}
discount on purchase 進貨折扣 vWZXb`
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