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。 e1H.2n{y^
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acceptance 承兌 |peZ`O^~
account 賬戶 ISl'g'o
accountant 會計員 a7+BAma<
accounting 會計 MG~^>
accounting system 會計制度 Ei#"r\q j_
accounts payable 應付賬款 Z#F2<*+Pe
accounts receivable 應收賬款 cv^^NgQ
accumulated profits 累積利益 9+L!
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adjusting entry ?#123;整記錄 x*YJ:t
adjustment ?#123;整 AIE)q]'Q
administration expense 管理費用 1:,aFp>qr
advances 預付 xTe?*
advertising expense 廣告費 ? 0%lB=qQ
agency 代理 Hi?],5,/
agent 代理人 03MB,
agreement 契約 #i~.wQ$1
allotments 分配數 f[.]JC+,
allowance 津貼 `0sa94H1[
amalgamation 合併
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amortization 攤銷 L<E`~\C'
amortized cost 應攤成本 [P[syi#]t
annuities 年金 jtZ@`io
applied cost 已分配成本 [p]Ayo$~
applied expense 已分配費用 t?/#:
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applied manufacturing expense 己分配製造費用 "xh
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apportioned charge 攤派費用 sI~{it#
appreciation 漲價 4b 4nFRnH
article of association 公司章程 b2Ct^`|M5
assessment 課稅 %DiZ&}^Ck
assets 資產 }ulFW]A^7
attorney fee 律師費 Q<"zpwHR
audit 審計 ^7(zoUn:
auditor 審計員 j88H3bi0
average 平均數 TIS}'c'C
average cost 平均成本 fx9c1h9s
bad debt 壞賬 ed&,
balance 餘額 Y2Tg>_:t
balance sheet 資產負債表 u%&zY97/
bank account 銀行賬戶 VDscZt)y8
bank balance 銀行結存 4).q+{#k
bank charge 銀行手續費 u{I)C0
bank deposit 銀行存款
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bank discount 銀行貼現 [*,`a]z-Q
bank draft 銀行匯票 lGs fs(
bank loan 銀行借款 5HmX-+XpK
bank overdraft 銀行透支 wWwY.}j
bankers acceptance 銀行承兌 W[+E5I
bankruptcy 破產 @
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bearer 持票人 [Q)lJTs
beneficiary 受益人 '*W/Bett
bequest 遺產 H]YPMG<
bill 票據 RM,r0Kv17Y
bill of exchange 匯票 1C:lXx$|
bill of lading 提單 m\
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bills discounted 貼現票據 M7En%sBp
bills payable 應付票據 -p9|l%W
bills receivable 應收票據 j5tA!o
board of directors 董事會 n;4`IK|
bonds 債券 5y@JMQSO
bonus 紅利 9QZ;F4 r
book value 賬面價值 MLaH("aen
bookkeeper 簿記員 Z5\u9E"]
bookkeeping 簿記 ?-J\~AXL
branch office general ledger 支店往來賬戶 i9W@$I,f
broker 經紀人 3
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brought down 接前 v dyu =*Y
brought forward 接上頁 zZseK
budget 預算 :rw
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by-product 副產品 jF{zcYU
by-product sales 副產品銷售 2{g~6U.
capital 股本
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capital income 資本收益 7+=fD|Cl
capital outlay 資本支出 <T<?7SE+
capital stock 股本 'Aai.PE:
capital stock certificate 股票 #O qfyY!
carried down 移後 HBeOK
carried forward 移下頁
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cash 現金 u Q. m[y
cash account 現金賬戶 F
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cash in bank 存銀行現金 Kp8!^os
cash on delivery 交貨收款 &`GQS|
cash on hand 庫存現金 We_/:=
cash payment 現金支付 z`5d,M
cash purchase 現購
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cash sale 現沽 @~xNax&^
cashier 出?#123;員 Il>!C\hU
cashiers check 本票 &p`RK
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certificate of deposit 存款單折 u:NSPAD)
certificate of indebtedness 借據 ~M2w&g;1
certified check 保付支票 8E ^yHd4Y
certified public accountant 會計師 #8QQZdC8`
charges 費用 Fz~-m# T
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charge for remittances 匯水手續費 C]p3,G,oN
charter 營業執照 1\TXb!OtL
chartered accountant 會計師 aB+Ux<
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chattles 動產 ) j_g*<
check 支票 Z@=#ry
che stub 支票存根 .{*V^[.
closed account 己結清賬戶 6m|j "m
closing 結算
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closing entries 結賬紀錄 1|Us"GQ(n
closing stock 期末存貨 98x]x:mgI_
closing the book 結賬 b<~\IPY
columnar journal 多欄日記賬 Ir }r98lz
combination 聯合 M9[Fx=
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commission 佣金 Rku9? zf^
commodity 商品 ehPrxIyC
common stock 普通股 8S "vRR
company 公司 Re0ma%~LP
compensation 賠償 hqmKUlo
compound interest 複利 ~8o's`
consignee 承銷人 '!I^Lfz-Z
consignment 寄銷 ]4ya$%A
consignor 寄銷人 4jfkCU
consolidated balance sheet 合併資產負債表 |x3.r t
consolidated profit and loss account 合併損益表 HY4X;^hF
consolidation 合併 K1AI:$H
construction cost 營建成本 qCi6kEr
construction revenue 營建收入 s`B "qw
contract 合同 }Zu>?U
control account 統制賬戶 `BG{\3>
copyright 版權 G'{$$+U^K
corporation 公司 ^F"Q~
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cost 成本 ,W;\6"Iwx'
cost accounting 成本會計 8%nb1CA
cost of labour 勞工成本 s_}T-%\
cost of production 生產成本 KWq7M8mq
cost of manufacture 製造成本 VImcW;Xa
cost of sales 銷貨成本 +1zCb=;!{
cost price 成本價格 9
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credit 貸方 5*l~7R
credit note 收款通知單 ~ pWbD~aeg
creditor 債權人 '8R5?9"
crossed check 橫線支票 E"ijN s
current account 往來活期賬戶 </3Shq
current asset 流動資產 VHGOVH,
current liability 流動負債 Sp3?I2 o
current profit and loss 本期損益 y w)q3zC
debit 借方 j'Z};3y
debt 債務 ;cgc\xm>
debtor 債務人 _h",,"p#o
deed 契據 @-|{qP=Dy
deferred assets 遞延資產 {p&LwTnf
deferred liabilities 遞延負債 "E =\Vz
delivery 交貨 Z[[o u?c
delivery expense 送貨費 |!NKKvf
delivery order 出貨單 ^tc2?T
demand draft 即期匯票 gswp:82e2
demand note 即期票據 Yj99[
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demurrage charge 延期費 `OO=^.-u
deposit 存款 ?kEcYD
deposit slip 存款單 Hg\+:}k&9
depreciation 折舊 xs_l+/cZ
direct cost 直接成本 ;O5p>o
direct labour 直接人工 %T4htZa
director 董事 ?9hw]Q6r}
discount 折扣 28>PmH]7
discount on purchase 進貨折扣 RLBjl%Q>
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