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。 2zX9c<S=5
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acceptance 承兌 (rBYE[@,
account 賬戶 u1.0-Y?
accountant 會計員 lB#7j
accounting 會計 '0I>
accounting system 會計制度 6C
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accounts payable 應付賬款 (eHTXk*V`
accounts receivable 應收賬款 h1f 05
accumulated profits 累積利益 {yd(n_PqY
adjusting entry ?#123;整記錄 E7/i_Xkk
adjustment ?#123;整 H"?Ndl:
administration expense 管理費用 .}(X19R
advances 預付 vCOtED*<
advertising expense 廣告費 3 `NSSS
agency 代理 T&Z*=ShH
agent 代理人 <l eE.hhf.
agreement 契約 L2%D$!9
allotments 分配數 \,lIPA/L
allowance 津貼 ]
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amalgamation 合併 2a 7"~z~
amortization 攤銷 wZKmU
amortized cost 應攤成本 WB `h)
annuities 年金 T?tZ?!6
applied cost 已分配成本 ,TYFPulYcp
applied expense 已分配費用 w`dSc@ :
applied manufacturing expense 己分配製造費用 6k{gI.SG
apportioned charge 攤派費用 i#*lK7
appreciation 漲價 ]A1'+!1$
article of association 公司章程 kD)
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assessment 課稅 \}YAQ'T
assets 資產 E, oR.B
attorney fee 律師費 QpS7nGev
audit 審計 >?ec"P%vS/
auditor 審計員 ni<\AF]
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average 平均數 X[SIk%{D
average cost 平均成本 <@0S]jy
bad debt 壞賬 f=7[GZoDn
balance 餘額 w")m]LV
balance sheet 資產負債表 VM;vLUu!e
bank account 銀行賬戶 O&VA79\UO
bank balance 銀行結存 !lM.1gTTC
bank charge 銀行手續費 b8Hzl!zO
bank deposit 銀行存款 Ua~8DdW
bank discount 銀行貼現 <5G 4|l
bank draft 銀行匯票 J]Rh+@r.
bank loan 銀行借款 )XoMOz
bank overdraft 銀行透支 cu)B!#<!&
bankers acceptance 銀行承兌 / neY2D6
bankruptcy 破產 #6pJw?[
bearer 持票人 *R7bI?ow
beneficiary 受益人 iDltN]zS
bequest 遺產 5Y@Hb!5D
bill 票據 S5YEz
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bill of exchange 匯票 ^)a j,U[
bill of lading 提單 0}'/3Q
bills discounted 貼現票據 a=6@} l1<
bills payable 應付票據 f6PYB&<1
bills receivable 應收票據 b.9[Vf_G
board of directors 董事會 vV"I}L
bonds 債券 `91Z]zGpU
bonus 紅利 !HeQMz
book value 賬面價值 {Eqx'j
bookkeeper 簿記員 vjA!+_I6
bookkeeping 簿記 BbPRPkV
branch office general ledger 支店往來賬戶 btbuE
broker 經紀人 31QDN0o!~
brought down 接前 gN*b~&G
brought forward 接上頁 uWP0(6 %
budget 預算 C]h_co2eI
by-product 副產品 - Nt8'-
by-product sales 副產品銷售 ~3%aEj
capital 股本 7 ;2>kgf~
capital income 資本收益 X0]$Ovq( l
capital outlay 資本支出 F'JT7#eX
capital stock 股本 #5iwDAw:|r
capital stock certificate 股票 <$C3]
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carried down 移後 I$XwM
carried forward 移下頁 CdtCxy5
cash 現金 aN!,\D
cash account 現金賬戶 voJJoy%
cash in bank 存銀行現金 .z*}%,G
cash on delivery 交貨收款 ~ftR:F|9
cash on hand 庫存現金 ZkNet>9
cash payment 現金支付 +4Q1s?`
cash purchase 現購 1qp"D_h
cash sale 現沽 5XuQQ!`
cashier 出?#123;員 ?JW/Stua
cashiers check 本票 tJGK9!MH{(
certificate of deposit 存款單折 ?30pNF|
certificate of indebtedness 借據 {!! 8 *ix
certified check 保付支票 1Ve~P"w
certified public accountant 會計師 \6pQ&an
charges 費用 L=WKqRa>4
charge for remittances 匯水手續費 m/< @Qw
charter 營業執照 ZS`9r16@b
chartered accountant 會計師 zz8N
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chattles 動產 !P":z0K4
check 支票 [<>%I#7ulG
che stub 支票存根 Xo6zeLHO
closed account 己結清賬戶 >gl.ILo
closing 結算 OM`Ws5W}f
closing entries 結賬紀錄
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closing stock 期末存貨 PWO5R]
closing the book 結賬 6y"T;.FAo
columnar journal 多欄日記賬 iRM ?_|
combination 聯合 7y$U$6
commission 佣金 Iv u'0vF
commodity 商品 g!z &lQnZ
common stock 普通股 m@)Ya*=<
company 公司 zy|h1.gd
compensation 賠償 m';4`Y5-
compound interest 複利 B3I0H6O
consignee 承銷人 PO|gM8E1x?
consignment 寄銷 $&i8/pD
consignor 寄銷人 1KjzKFnb
consolidated balance sheet 合併資產負債表 tJm1Q#||
consolidated profit and loss account 合併損益表 xhB
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consolidation 合併 sHOBT,B
construction cost 營建成本 R~;8v1>K
construction revenue 營建收入 b=SCyGxlZ5
contract 合同 4E$d"D5]>p
control account 統制賬戶 DU-dIqi
copyright 版權 9"}5jq4*
corporation 公司 JZJb&q){
cost 成本 @ *5+ZAF
cost accounting 成本會計 |EY1$qItid
cost of labour 勞工成本 =<AG}by![
cost of production 生產成本 V|/N-3M
cost of manufacture 製造成本 j9BcoEl:;
cost of sales 銷貨成本 S7@/dHN
cost price 成本價格 S8C}
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credit 貸方 ~b%dBn]n>
credit note 收款通知單 v9Lf|FXo&
creditor 債權人 `9A`pC
crossed check 橫線支票 r&~]6
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current account 往來活期賬戶 P~PM $e
current asset 流動資產 &3itBQF
current liability 流動負債 5fLp?`T
current profit and loss 本期損益 vOl3utu7
debit 借方 u]]mbER*t#
debt 債務 'u_j5
debtor 債務人 R''2o_F6
deed 契據 +;bZ(_ohG
deferred assets 遞延資產 F3x*dq2
deferred liabilities 遞延負債 }|j#C[
delivery 交貨 3~LNz8Z*
delivery expense 送貨費 X<f4X"y
delivery order 出貨單 sXY{g0%
demand draft 即期匯票 hb>uHUb&
demand note 即期票據 c4bv Jy8
demurrage charge 延期費
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deposit 存款 w,X J8+B
deposit slip 存款單 OUN"'p%%
depreciation 折舊 '"h}l`
direct cost 直接成本 b$tf9$f
direct labour 直接人工 nk;+L
director 董事 K1o&(;l8G
discount 折扣 TZdJq
discount on purchase 進貨折扣 ZbH_h]1$D
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