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。 ,v&L:a
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acceptance 承兌 BC,.^"fA6
account 賬戶 +
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accountant 會計員 XyMG.r-,
accounting 會計 ^m/14 MN|
accounting system 會計制度 Q#(GI2F2#
accounts payable 應付賬款 MG /,==
accounts receivable 應收賬款 Cda!Mk:
accumulated profits 累積利益 A~Xq,BxCV
adjusting entry ?#123;整記錄 EZ.!rh~+
adjustment ?#123;整 m~lpyAw
administration expense 管理費用 s/:Fwr4q#a
advances 預付 84i_k
advertising expense 廣告費 v+e|o:o#
agency 代理 dq IlD!
agent 代理人 V:/7f*n7
agreement 契約 }tPk@$
allotments 分配數 bS
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allowance 津貼 <!pQ
amalgamation 合併 },5'z{3E
amortization 攤銷 ](eN@Xi&@
amortized cost 應攤成本 KOg?FmD
annuities 年金 f'q 28lVf
applied cost 已分配成本 \([WH!7
applied expense 已分配費用 =SD\Q!fA
applied manufacturing expense 己分配製造費用 {B
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apportioned charge 攤派費用 'cNKjL;
appreciation 漲價 -[OXSaf6
article of association 公司章程 "+?Cz!i
assessment 課稅 hh~n#7w~IR
assets 資產 }X;U|]d
attorney fee 律師費 xsj
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audit 審計 O[9-:,B{w
auditor 審計員 :Vg}V"QR
average 平均數 M[~{Vd
average cost 平均成本 .+y>8h3{
bad debt 壞賬 i#X!#vyc
balance 餘額 $jd<v1"o
balance sheet 資產負債表 Aa?I8sbc
bank account 銀行賬戶 FFEfp.T1M
bank balance 銀行結存 7&O`p(j
bank charge 銀行手續費 _,6f#t
bank deposit 銀行存款 Ufo>|A
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bank discount 銀行貼現 tvX>{-M
bank draft 銀行匯票 cgC\mM4Nla
bank loan 銀行借款 u)Q;8$`
bank overdraft 銀行透支 /,5Z-Z*wq
bankers acceptance 銀行承兌 k:A|'NK~
bankruptcy 破產 xx*2?i
bearer 持票人 rOD1_X-
beneficiary 受益人 E)ugLluL
bequest 遺產 'mdM q=VI
bill 票據 (1pEEq84
bill of exchange 匯票 lH|LdlX
bill of lading 提單 ">dq0gD
bills discounted 貼現票據 <-UOISyf
bills payable 應付票據 ? 81X
bills receivable 應收票據 8_uzpeRhJc
board of directors 董事會 :9l51oE7
bonds 債券 /T0nLp`gi
bonus 紅利 {+("C]
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book value 賬面價值 e=/&(Y
bookkeeper 簿記員 BbJkdt7
bookkeeping 簿記 YEYY}/YX
branch office general ledger 支店往來賬戶 oJ*1>7[ J
broker 經紀人 H L<s@kEZ
brought down 接前 Z\>, ),O
brought forward 接上頁 &
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budget 預算 TUp%FJXA|
by-product 副產品 lm'Zy"~::
by-product sales 副產品銷售 myQ&%M
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capital 股本 7z~Ghz
capital income 資本收益 S+x_c4 T
capital outlay 資本支出 FE5Q?*Ea
capital stock 股本 w,.qCp T$_
capital stock certificate 股票 N:+
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carried down 移後 CfT/R
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carried forward 移下頁 i6no;}j
cash 現金 =N.!k Vkl
cash account 現金賬戶
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cash in bank 存銀行現金 (!K+P[g
cash on delivery 交貨收款 va{#RnU
cash on hand 庫存現金 j
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cash payment 現金支付 O ++/ry%k
cash purchase 現購 `U`#I,Ln[
cash sale 現沽 LhJ a)jFQ
cashier 出?#123;員 Z/ bB
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cashiers check 本票 k1N$+h
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certificate of deposit 存款單折 ^nDal':*
certificate of indebtedness 借據 5vZ#b\;#V
certified check 保付支票 mv
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certified public accountant 會計師 )3E,D~1e%
charges 費用 2wh#$zGy
charge for remittances 匯水手續費 P{oAObP%
charter 營業執照 #n})X,ip2
chartered accountant 會計師 gT1P*N;v
chattles 動產 ^)\+l%M
check 支票 FRyPeZR
che stub 支票存根
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closed account 己結清賬戶 VQ
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closing 結算 Pern*x9$
closing entries 結賬紀錄 ,ECAan/@
closing stock 期末存貨 `bP?o
closing the book 結賬 e6P[c=m
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columnar journal 多欄日記賬 snMQ"ju
combination 聯合 g6' !v
commission 佣金 emWGIo
commodity 商品 79ZxqvB\
common stock 普通股 pC^[ [5A
company 公司 uW[3G
compensation 賠償 |`]oc,1h@
compound interest 複利 QrS$P09=\
consignee 承銷人 ~iTxv_\=6u
consignment 寄銷 F'BdQk3o
consignor 寄銷人 /t{=8v~
consolidated balance sheet 合併資產負債表 zl)&U=4l
consolidated profit and loss account 合併損益表 ^5)_wUf
consolidation 合併 !C`20,U
construction cost 營建成本 V*qY"[
construction revenue 營建收入 .Ty,_3+{#p
contract 合同 ks:{TA27
control account 統制賬戶 ?`. XK}
copyright 版權 FzhT$7Gw
corporation 公司 qX@9N=g`#O
cost 成本 &>=#w"skb6
cost accounting 成本會計 QMb^&?;s
cost of labour 勞工成本 b
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cost of production 生產成本 hWxT !
cost of manufacture 製造成本 <IH*\q:7
cost of sales 銷貨成本 U"x~Jb3]O
cost price 成本價格 3]S`|#J
credit 貸方 ,>S+-L8
credit note 收款通知單 DB8s
creditor 債權人 4<Kgmy
crossed check 橫線支票
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current account 往來活期賬戶 vf_OQ4'G,
current asset 流動資產 hho%~^bn(
current liability 流動負債 d$Em\*C
current profit and loss 本期損益 %BICt @E
debit 借方 u:5IjOb2^
debt 債務 \\s?B K
debtor 債務人 @\$Keg=>:
deed 契據 qb$_xIQpDL
deferred assets 遞延資產 T/Q==Q{W:
deferred liabilities 遞延負債 -mC:r&Y>[
delivery 交貨 |D(&w+(
delivery expense 送貨費 `oPLl0
delivery order 出貨單 =M7PvH'"
demand draft 即期匯票 z"qv
demand note 即期票據 q\_DJ)qpn
demurrage charge 延期費 o'^phlX
deposit 存款 \CwtX(6.
deposit slip 存款單 Nx
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depreciation 折舊 bQV("~#
direct cost 直接成本 Wx k;g
direct labour 直接人工 "cQvd(kug
director 董事 N6
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discount 折扣 #nbn K
discount on purchase 進貨折扣 ' 3VqkQ4
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