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。 lHGv:TN
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acceptance 承兌 gN]`$==c[
account 賬戶 ev?>Nq+Z
accountant 會計員 P!O#"(r2]
accounting 會計 r\NnWS J
accounting system 會計制度 ,!Hl@(
accounts payable 應付賬款 ifgaBXT55
accounts receivable 應收賬款 ^2??]R&Q
accumulated profits 累積利益 7CIje=u.q
adjusting entry ?#123;整記錄 J
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adjustment ?#123;整 NfO0^^"
administration expense 管理費用 3?geJlD4
advances 預付 MoX*e
advertising expense 廣告費 TRq~n7Y7C
agency 代理 F@I_sGCcb
agent 代理人 Z0'3.D,l
agreement 契約 ~clWG-i
allotments 分配數 0?:ZER v
allowance 津貼 bR6bS7$
amalgamation 合併 SA&wW\Ym]
amortization 攤銷 Sph+kiy|
amortized cost 應攤成本 =0:hrg+Zgx
annuities 年金 {'ZnxK'
applied cost 已分配成本 B#DV<%GPl
applied expense 已分配費用 AHA*yC
applied manufacturing expense 己分配製造費用 82=][9d #
apportioned charge 攤派費用 -12v/an]L7
appreciation 漲價 X%-4x
article of association 公司章程 ,\m c.80
assessment 課稅 qQ_B[?+W
assets 資產 k@Tt,.];
attorney fee 律師費 ?)X@4Jem
audit 審計 z]WT>4
auditor 審計員 ec0vg.>p
average 平均數 |s^ar8)=)
average cost 平均成本 E7<:>Uh
bad debt 壞賬 wLO/2V}/
balance 餘額 Lf-8G5G
balance sheet 資產負債表 4J_%quxO
bank account 銀行賬戶 xn@jL;+<-
bank balance 銀行結存 btYPp0o~
bank charge 銀行手續費 3edAI&a5
bank deposit 銀行存款 %G@aZWk
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bank discount 銀行貼現 QXz!1o+"
bank draft 銀行匯票 r%#qbsN
bank loan 銀行借款 "+WR[-n>\
bank overdraft 銀行透支 S'O0'5U@
bankers acceptance 銀行承兌 b?$09,{0
bankruptcy 破產 xH0/R LK3J
bearer 持票人 4
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beneficiary 受益人 Lv4=-mWv&0
bequest 遺產 H5AY6),
bill 票據 'KL(A-}!
bill of exchange 匯票 P2p^jm
bill of lading 提單 @CmxH(-i-
bills discounted 貼現票據 5^dw!^d
bills payable 應付票據 la4,Z
bills receivable 應收票據 uM}O8N
board of directors 董事會 8if"U xV(
bonds 債券 Y
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bonus 紅利 fz&}N`n
book value 賬面價值 [jw o D
bookkeeper 簿記員 39j d}]e
bookkeeping 簿記 JK(&E{80
branch office general ledger 支店往來賬戶 "Pc,+>vh
broker 經紀人 6bGD8;
brought down 接前 h[]N=X
brought forward 接上頁 z!+<m<
budget 預算 !D3}5A1,
by-product 副產品 -?RQ%Ue
by-product sales 副產品銷售 _D9=-^
capital 股本 o^?{j*)g
capital income 資本收益 iV5I
capital outlay 資本支出 =;H'~
capital stock 股本 v#|c.<].
capital stock certificate 股票 |
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carried down 移後 >{S $0D
carried forward 移下頁 Lvq
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cash 現金 !iVFz
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cash account 現金賬戶 Ic
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cash in bank 存銀行現金 u
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cash on delivery 交貨收款 k%g xY% 0
cash on hand 庫存現金 cPcV[6)5K9
cash payment 現金支付 4AYc8Z#'
cash purchase 現購 }gW/heUE
cash sale 現沽 .6NSt
cashier 出?#123;員 !r*;R\!n2
cashiers check 本票 /09=Tyy/\
certificate of deposit 存款單折 *u/|NU&X
certificate of indebtedness 借據 }|Tg_+
certified check 保付支票 >~rd5xlk
certified public accountant 會計師 h'~-K`
charges 費用 >U<nEnB$?
charge for remittances 匯水手續費 dSVu_*y
charter 營業執照 I_G>W3
chartered accountant 會計師 u;Eu<jU1
chattles 動產 V(u2{4gZ
check 支票 ]$*{<
che stub 支票存根 wW8
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closed account 己結清賬戶 ?(q*U!=
closing 結算 e:LZ s0
closing entries 結賬紀錄 C..2y4bA}
closing stock 期末存貨 s jI[Vq
closing the book 結賬 {@5WeWlz~
columnar journal 多欄日記賬 k6'#
combination 聯合 t`T\d\
commission 佣金 /]zib@i
commodity 商品 &&1Y"dFs
common stock 普通股 93IOG{OAY
company 公司 N&APqT
compensation 賠償
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compound interest 複利 MLBg_<
consignee 承銷人 `u~
consignment 寄銷 yvWzc
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consignor 寄銷人 }c4E 2c
consolidated balance sheet 合併資產負債表 IS2Ij
consolidated profit and loss account 合併損益表 _MbVF>JOx
consolidation 合併 sNfb %r
construction cost 營建成本 P}9Y8$Y>U
construction revenue 營建收入 d Zz^9:C+
contract 合同 $&=;9="
control account 統制賬戶 @P"`=BU&
copyright 版權 _8li4;F
corporation 公司 OF<n T
cost 成本 G^rh*cb K
cost accounting 成本會計 1LE^dS^V
cost of labour 勞工成本 b?] S&)"9
cost of production 生產成本 C}=_8N
cost of manufacture 製造成本 92aDHECo
cost of sales 銷貨成本 Da8$Is;n
cost price 成本價格 R%N#G<^R
credit 貸方 {<}I9D5
credit note 收款通知單 "aWX:WL&}s
creditor 債權人 xUo)_P\_
crossed check 橫線支票 ).+xcv
current account 往來活期賬戶 &lh_-@Xz
current asset 流動資產 "UoCT7X
current liability 流動負債 -{8Q= N
current profit and loss 本期損益 a&s"#j
debit 借方 Fm$n@RbX
debt 債務 H]i+o6
debtor 債務人 jO
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deed 契據 ADyNNMcx
deferred assets 遞延資產 F
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deferred liabilities 遞延負債 L\:YbS~]
delivery 交貨 Og$eQS
delivery expense 送貨費 1x\W521
delivery order 出貨單 ;%rs{XO9
demand draft 即期匯票 bm tJU3Rm
demand note 即期票據 +<!)k?
demurrage charge 延期費 `!,\kc1
deposit 存款 N
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deposit slip 存款單 Jl}!CE@-
depreciation 折舊 C*{15!d:G
direct cost 直接成本 -Ty<9(~S
direct labour 直接人工 !QQ<Ai!E
director 董事 yo?g"vbE
discount 折扣 f`u5\!}=!
discount on purchase 進貨折扣 ^;)SFmjg%
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