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。 P` Hxj> {
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acceptance 承兌 *Y"Kbn6
account 賬戶 ' NyIy:
accountant 會計員 H`#{zt);
accounting 會計 DPCB=2E
accounting system 會計制度 We&~]-b AW
accounts payable 應付賬款 [IT*>;b+?
accounts receivable 應收賬款 lXH?*
accumulated profits 累積利益 #zflU99d
adjusting entry ?#123;整記錄 wVU.
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adjustment ?#123;整 #9-qF9M
administration expense 管理費用 HriY-=ji>a
advances 預付 Y 3W_Z
advertising expense 廣告費 &[u%ZL
agency 代理 !n9H[QP^9
agent 代理人 s8L=:hiSf)
agreement 契約 7kX;|NA1
allotments 分配數 G`H4#@]
allowance 津貼 Ws%@SK
amalgamation 合併 28,Hd!{
amortization 攤銷 t5:
1' N9P
amortized cost 應攤成本 "Sm'TZx
annuities 年金 iNj*Gj
applied cost 已分配成本 RCM;k;@8V
applied expense 已分配費用 xQLVFgd
applied manufacturing expense 己分配製造費用 nn[OC=cDN
apportioned charge 攤派費用 qWz%sT?C3L
appreciation 漲價 Jbv66)0M
article of association 公司章程 {k
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assessment 課稅 gR7in!8
assets 資產 \4$V;C/n,
attorney fee 律師費 Kvx~2ZMx6
audit 審計 wq K:=
auditor 審計員 <'WS -P%U
average 平均數 sz;B-1^6
average cost 平均成本 mhh^kwW
bad debt 壞賬 RuyqB>[o
balance 餘額 'cp1I&>
balance sheet 資產負債表 gY!+x=cx0
bank account 銀行賬戶 >6yA+?[:
bank balance 銀行結存 ^j~CYzmt
bank charge 銀行手續費 '" MT$MrT
bank deposit 銀行存款 1jHugss9|
bank discount 銀行貼現 7]\_7L
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bank draft 銀行匯票 ?2d! ^!9
bank loan 銀行借款 m9~cQ!m
bank overdraft 銀行透支 .J=<E
bankers acceptance 銀行承兌 }4$k-,1S
bankruptcy 破產
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bearer 持票人 O4`am:@
beneficiary 受益人 [f ._w~
bequest 遺產 {Xr|L
bill 票據 o2'^MxKb T
bill of exchange 匯票 || p>O
bill of lading 提單 :8(
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bills discounted 貼現票據 Gl am(V1
bills payable 應付票據 {3)^$F=T
bills receivable 應收票據 g>gVO@"b2
board of directors 董事會 AFM Ip^F
bonds 債券 9:\#GOg
bonus 紅利 <GdQ""X
book value 賬面價值 Al93x
bookkeeper 簿記員 mFk6a{+YX
bookkeeping 簿記 ]
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branch office general ledger 支店往來賬戶 ve3-GWT{C
broker 經紀人 i>elK<R4
brought down 接前 }Bk>'
brought forward 接上頁 0:C ^-zrx
budget 預算 {tKi8O^Rb
by-product 副產品 K>a@AXC
by-product sales 副產品銷售 +cXd
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capital 股本 RyuI2jEy
capital income 資本收益 `4Db( ~
capital outlay 資本支出 ]K<mkUpY
capital stock 股本 vx7wW<e%D
capital stock certificate 股票 ta
carried down 移後 rl__3q
carried forward 移下頁 l|jb}9(J
cash 現金 T[(4z@d`5
cash account 現金賬戶 =NNA7E7c
cash in bank 存銀行現金 g&]n:qx
cash on delivery 交貨收款 ^X\{MW'>4
cash on hand 庫存現金 +$CO
cash payment 現金支付 *
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cash purchase 現購 Jf</83RZ
cash sale 現沽 5f}GV0=n
cashier 出?#123;員 C@F3iwTtp
cashiers check 本票 c}u`L6
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certificate of deposit 存款單折 h.t2 ;O, b
certificate of indebtedness 借據 nqv#?>Z^OT
certified check 保付支票 yt5'2!jc
certified public accountant 會計師 Z*Lv!6WS
charges 費用 b0:5i<"w6
charge for remittances 匯水手續費 0}4FwcCr\
charter 營業執照 $`'%1;y@
chartered accountant 會計師 .dw;b~p
chattles 動產
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check 支票 Om,M8!E
che stub 支票存根 iJ%`ym4Y
closed account 己結清賬戶 <x->.R_
closing 結算 ~'u %66
closing entries 結賬紀錄 #- z(]Y,y
closing stock 期末存貨 G
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closing the book 結賬 xA#'%|
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columnar journal 多欄日記賬 |$QL>{81
combination 聯合 ;Y@"!\t}
commission 佣金 48W-Tf6v|
commodity 商品 iTpK:pX
common stock 普通股 cuUl
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company 公司 &h67LMD!
compensation 賠償 c&>==pI]k
compound interest 複利 k_A
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consignee 承銷人 O ]Stf7]%;
consignment 寄銷 .#wU+t>
consignor 寄銷人 ZnXq+^Z4
consolidated balance sheet 合併資產負債表 1v"r8=Wt
consolidated profit and loss account 合併損益表 FZJyqqA$_
consolidation 合併 YA'_Ba(v)
construction cost 營建成本 =k|hH~
construction revenue 營建收入 (.
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contract 合同 W:XN!
control account 統制賬戶
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copyright 版權 +f]\>{o4
corporation 公司 B>{\qj)%
cost 成本 {S=gXIh(y
cost accounting 成本會計 cd?a rIV5
cost of labour 勞工成本 [R9!Tz
cost of production 生產成本 ]Yd7
cost of manufacture 製造成本 x}*Y =Xh
cost of sales 銷貨成本 +E-f
cost price 成本價格 p}{V%!`_
credit 貸方 K" U!SWv
credit note 收款通知單 ckg8x&Z
creditor 債權人 AfOq?V
crossed check 橫線支票 69tT'U3vb$
current account 往來活期賬戶 $KGpcl
current asset 流動資產 /{7we$+,p
current liability 流動負債
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current profit and loss 本期損益
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debit 借方 #{L
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debt 債務 cc|"^-j-7
debtor 債務人 9CW8l0
deed 契據 YkqauyV^
deferred assets 遞延資產 v*.#LJEm
deferred liabilities 遞延負債 JJn+H&[B
delivery 交貨 M_monj}Z
delivery expense 送貨費 R
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delivery order 出貨單 i@|.1dWh
demand draft 即期匯票 x[i Et%_
demand note 即期票據 SjRR8p<
demurrage charge 延期費 q7'[II;
deposit 存款 i<%
deposit slip 存款單 {cF>,T
depreciation 折舊 {
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direct cost 直接成本 &ivPY
direct labour 直接人工 *E-
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director 董事 x w%'R-
discount 折扣 -$J%.fdPs
discount on purchase 進貨折扣 05>xQx?"m4
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