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。 iO= uXN1g
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acceptance 承兌 c68$pgG
account 賬戶 lG^nT
accountant 會計員 X|lmH{kf
accounting 會計 WF.$gBH"
accounting system 會計制度 d.(]V2X.J
accounts payable 應付賬款 jE5
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accounts receivable 應收賬款 g:6}zHK
accumulated profits 累積利益 K
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adjusting entry ?#123;整記錄 i2R]lE8
adjustment ?#123;整 5N</Z6f'o
administration expense 管理費用 %Bu n@
advances 預付 yW,#&>]# |
advertising expense 廣告費 [&}<!:9'
agency 代理 l{SPV8[i
agent 代理人 3:gO7Uv
agreement 契約 ?@BaBU:o`F
allotments 分配數 ,7nb;$]
allowance 津貼 4)Wzj4qW
amalgamation 合併 uC ;PP=z
amortization 攤銷 <yaw9k+P
amortized cost 應攤成本 7(iRz
annuities 年金 s
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applied cost 已分配成本 M#<fh:>
applied expense 已分配費用 "YU~QOGx@
applied manufacturing expense 己分配製造費用 ?U[nYp}"v
apportioned charge 攤派費用 gK_[3FiKt
appreciation 漲價 -r0\
article of association 公司章程 ill' KPy
assessment 課稅 4U1fPyt
assets 資產 JWjp<{Q;1
attorney fee 律師費 MBrVh6z>
audit 審計 i]WlMC6
auditor 審計員 C^v- &*v
average 平均數 &IY_z0=
average cost 平均成本 e~[z]GLO%
bad debt 壞賬 3$f5][+U
balance 餘額 d'nuk#r
balance sheet 資產負債表 Y-k~ 7{7
bank account 銀行賬戶 `%:(IGxz
bank balance 銀行結存 &=O1Qg=K
bank charge 銀行手續費 W
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bank deposit 銀行存款 PS;*N8
bank discount 銀行貼現 tdK^X1
bank draft 銀行匯票 nM}`H'0
bank loan 銀行借款 ,+evP=(cX
bank overdraft 銀行透支 m|gd9m$,?
bankers acceptance 銀行承兌 q)y8Bv|
bankruptcy 破產 {/!"}{G1e
bearer 持票人 epyYo&x}
beneficiary 受益人 X,CFY
bequest 遺產 euC,]n.
bill 票據 4?uG> ;V
bill of exchange 匯票 y{P9k8v!z
bill of lading 提單 8uW:_t]q
bills discounted 貼現票據 o:*iT=l
bills payable 應付票據 zwK;6&(W
bills receivable 應收票據 /a)=B)NH
board of directors 董事會 e:occT
bonds 債券 P#oV ^
bonus 紅利 >:|q J$J.
book value 賬面價值 be@uHikp;v
bookkeeper 簿記員
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bookkeeping 簿記 !qv;F?2
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branch office general ledger 支店往來賬戶 ( "z;Q?(
broker 經紀人 ,K
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brought down 接前 5nb6k,+E
brought forward 接上頁 yBKlp08
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budget 預算 IbwRb
by-product 副產品 ^2@~AD`&h
by-product sales 副產品銷售 #0H[RU?
capital 股本 JFdzA
capital income 資本收益 M lwQ_5O
capital outlay 資本支出 @U5>w\
capital stock 股本 G"wQ(6J@
capital stock certificate 股票 H4jqF~
carried down 移後 OO>2oH
carried forward 移下頁 eRbO Hj1
cash 現金 p7er04/}\
cash account 現金賬戶 l[ k$O$jo
cash in bank 存銀行現金 O2f2Fb$B7
cash on delivery 交貨收款 y
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cash on hand 庫存現金 Ymom 0g+f
cash payment 現金支付 lX3h'h
cash purchase 現購 =ndKG5
cash sale 現沽 Hc9pWr"N
cashier 出?#123;員 9v0|lS!-
cashiers check 本票 gG>>ynn
certificate of deposit 存款單折 c2/HY8ttRD
certificate of indebtedness 借據 (%}C
certified check 保付支票 Xg,BK0O
certified public accountant 會計師 bk]|C!7$
charges 費用 _!zY(9%
charge for remittances 匯水手續費 qZe"'"3M
charter 營業執照 M5uN1*
chartered accountant 會計師 z^.0eP8\j
chattles 動產 s=4.Ovd\
check 支票 CgC wM=!r
che stub 支票存根 |sz9l/,lG
closed account 己結清賬戶 mZyTo/\0
closing 結算 A$cbH.
closing entries 結賬紀錄 ':3KZ
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closing stock 期末存貨 l.$#IE
closing the book 結賬 cx}-tj"m-
columnar journal 多欄日記賬 X[<9+Q-&
combination 聯合 x#D=?/~/Kv
commission 佣金 iY-dM(_:]
commodity 商品 Df (6DuW
common stock 普通股 hr5)$qZW
company 公司 }T,uw8?f!
compensation 賠償 ;H lv
compound interest 複利 yhaYlYv[_3
consignee 承銷人 }^muAr
consignment 寄銷 SCij5il%
consignor 寄銷人 4KCxhJq
consolidated balance sheet 合併資產負債表 q]x@q
consolidated profit and loss account 合併損益表 %:*HzYf
consolidation 合併 D3PF(Wx
construction cost 營建成本 jTnu! H2o
construction revenue 營建收入 n>WS@b/o
contract 合同 }8HLyK,4
control account 統制賬戶 &^.'g{\Y
copyright 版權 a0R]hENC
corporation 公司 ;/@R{G{+~;
cost 成本 Tx*m
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cost accounting 成本會計 ~"k'T9QBY
cost of labour 勞工成本 Y{KJk'xN5W
cost of production 生產成本 z( wXs&z;
cost of manufacture 製造成本 :&m(W Z\
cost of sales 銷貨成本 %[J( ,rm
cost price 成本價格 PO&`r
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credit 貸方 :Lx]`dSk
credit note 收款通知單 E_K7.c4M
creditor 債權人 \
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crossed check 橫線支票 Qxwe,:
current account 往來活期賬戶 s>5 Z
current asset 流動資產 a|.u;
current liability 流動負債 ?D_zAh?pW
current profit and loss 本期損益 ?@_dx=su
debit 借方 =u(fP" |{
debt 債務 _bX)fnUu
debtor 債務人 ' vwBG=9C
deed 契據 xk/(|f{L
deferred assets 遞延資產 h>wU';5#f
deferred liabilities 遞延負債 L$g;^@j
delivery 交貨 !duR7a
delivery expense 送貨費 Ev%\YI!MaY
delivery order 出貨單 )l=j,4nn
demand draft 即期匯票 y{&,YV&_h
demand note 即期票據 b}fH$.V@
demurrage charge 延期費 =["GnL*!0
deposit 存款 y;;@T X
deposit slip 存款單 Y3[@(
depreciation 折舊 oW6.c]Vo
direct cost 直接成本 Nx99dr
direct labour 直接人工 (<h,R@:
director 董事 4Xz|HU?
discount 折扣 Xy._&&pt
discount on purchase 進貨折扣 FB@G.
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