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。 fkI 5~Y|
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acceptance 承兌 8-#kY}d.
account 賬戶 1(p:dqGS
accountant 會計員 1L,L/sOwB&
accounting 會計 ZLjAhd)
accounting system 會計制度 Sp>g77@
accounts payable 應付賬款 ((ebSu2-?$
accounts receivable 應收賬款 5L3+KkX@
accumulated profits 累積利益 g8O6
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adjusting entry ?#123;整記錄 *2
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adjustment ?#123;整 oU|G74e6
administration expense 管理費用 z&;8pZr
advances 預付 WEwa<%Ss
advertising expense 廣告費 +2`BZ}5y
agency 代理 TuQGF$n@
agent 代理人
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agreement 契約 ~,/@]6S&Y
allotments 分配數 M\{n+r-m
allowance 津貼 "3^tVX%$\[
amalgamation 合併 yzN
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amortization 攤銷 =}Tm8b0
amortized cost 應攤成本 r
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annuities 年金 4&W?:=H2
applied cost 已分配成本 #Hrzk!&9
applied expense 已分配費用 /\%<VBx ?q
applied manufacturing expense 己分配製造費用 1<ag=D`F_"
apportioned charge 攤派費用 JP8}+
appreciation 漲價 %u!
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article of association 公司章程 Db"mq'vT
assessment 課稅 F*P0=DD
assets 資產 =TD`P et
attorney fee 律師費 Ef] Hpjvp
audit 審計 e|Ri
auditor 審計員 T^ktfgXq
average 平均數 BwT[SI<Sg
average cost 平均成本 coAXYn
bad debt 壞賬 G(t:s5:
balance 餘額 f\_RW;y|m
balance sheet 資產負債表 .D W>c
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bank account 銀行賬戶 R!dC20IMvH
bank balance 銀行結存 )R7Sh51P
bank charge 銀行手續費 ! AwMD
bank deposit 銀行存款 M!,H0(@G
bank discount 銀行貼現 2j+w5KvU
bank draft 銀行匯票 CNN9a7
bank loan 銀行借款 "0HUaU,e
bank overdraft 銀行透支 Om*QN]lGq
bankers acceptance 銀行承兌 wsmgkg
bankruptcy 破產 [rx9gOOa&
bearer 持票人 tLu&3<%
beneficiary 受益人 LwB1~fF
bequest 遺產 MhN;GMH
bill 票據 c9+G
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bill of exchange 匯票 *X.1b!
bill of lading 提單 2iNLm6"
bills discounted 貼現票據 jz8u'y[n7
bills payable 應付票據 =\6)B{#T
bills receivable 應收票據 e \Qys<2r
board of directors 董事會 k o@ej
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bonds 債券 LSta]81B4L
bonus 紅利 v_XN).f;
book value 賬面價值 m]jA(
bookkeeper 簿記員 2W+~{3[#
bookkeeping 簿記 mI8EeMa{
branch office general ledger 支店往來賬戶 vx9!KWy}
broker 經紀人
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brought down 接前 TipH}
brought forward 接上頁 0%bCP/
budget 預算 rMwa6ZO'm;
by-product 副產品 5Od%Jhtt
by-product sales 副產品銷售 Xmr}$<<=
capital 股本 ]r;rAOWVV
capital income 資本收益 B
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capital outlay 資本支出 :$D*ab^^P
capital stock 股本 *duG/?>P
capital stock certificate 股票 %DSr@IX
carried down 移後 O&?i#@
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carried forward 移下頁 UPH#~D!
cash 現金 }<WJR Y6j
cash account 現金賬戶 m]?Z_*1
cash in bank 存銀行現金 IRbyW?/Xv
cash on delivery 交貨收款 )|*Qs${tF
cash on hand 庫存現金 O=A R`r# u
cash payment 現金支付 ^{"i eVn
cash purchase 現購 x;[ . ZzQ
cash sale 現沽 Mqr]e#"o
cashier 出?#123;員 qy|bOl
cashiers check 本票 F>\,`wP
certificate of deposit 存款單折 Lip#uuuXXN
certificate of indebtedness 借據 "=a3"/u
certified check 保付支票 N|i>|2EB
certified public accountant 會計師 2 `AdNt,
charges 費用 1]If<
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charge for remittances 匯水手續費 /<-PW9X?
charter 營業執照 wm@j(h4
chartered accountant 會計師 S#GxKMO%
chattles 動產 6SCjlaGW5
check 支票 |!(8c>]Bo
che stub 支票存根 SNqSp.>-U"
closed account 己結清賬戶 30HUY?'K
closing 結算 `sm Cfh}j6
closing entries 結賬紀錄 yepRJ%mp
closing stock 期末存貨 mW{;$@PLF"
closing the book 結賬 _4>DuklH,
columnar journal 多欄日記賬 8fqabR
combination 聯合 7(2}Vs!5
commission 佣金 eP2Q2C8g
commodity 商品 ,t 2CQ
common stock 普通股 +c_AAMe
company 公司 o'lG9ePM|
compensation 賠償 0'd@8]|H
compound interest 複利 l-w4E"n3
consignee 承銷人 A'w+Lc.2
consignment 寄銷 %uo8z~+
consignor 寄銷人 hp)>Nzdx
consolidated balance sheet 合併資產負債表 6 :4GI
consolidated profit and loss account 合併損益表 wwl,F=| Y
consolidation 合併 )FwOg;=3M"
construction cost 營建成本 k1D7=&i
construction revenue 營建收入 #)S }z+I
contract 合同 `&NFl'l1C
control account 統制賬戶 Q%O9DCi
copyright 版權 \y7?w*K
corporation 公司 r)S:=Is5
cost 成本 c&T5C,]
cost accounting 成本會計 (m1m}* @
cost of labour 勞工成本 q-t%spkl
cost of production 生產成本 @zS/J,:v}
cost of manufacture 製造成本 Q3>qT84
cost of sales 銷貨成本 k
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cost price 成本價格 9-n]_AF`0
credit 貸方 v
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credit note 收款通知單 NATi)A"TZ
creditor 債權人 rX$-K\4W
crossed check 橫線支票 |6NvByc,
current account 往來活期賬戶 *4~7p4[
current asset 流動資產 L^e*_q2d:>
current liability 流動負債 q[/g3D\G
current profit and loss 本期損益 pXNhU88
debit 借方 0iSNom}m
debt 債務 TJNE2
debtor 債務人 m@nGXl'!
deed 契據 7eq.U
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deferred assets 遞延資產 ^I/(9KP#
deferred liabilities 遞延負債 nxN("$'cq
delivery 交貨
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delivery expense 送貨費 cV:Q(|QC
delivery order 出貨單 6iQqOAG
demand draft 即期匯票 <;i&-,
demand note 即期票據 ,dba:D=l
demurrage charge 延期費 <=uO*s>%
deposit 存款 S?t
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deposit slip 存款單 QPVr:+\B{
depreciation 折舊 blz#M #
direct cost 直接成本 crd|r."
direct labour 直接人工 W9cvxsox
director 董事 |QzJHP @
discount 折扣 Uj 3{c
discount on purchase 進貨折扣 I-.?qcy~
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