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。 |zf||ju
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acceptance 承兌 q:(K^
account 賬戶 V+ Z22
accountant 會計員 I('l)^m%
accounting 會計 Oe?nX>
accounting system 會計制度 ?~$y3<[
accounts payable 應付賬款 P VPwYmte
accounts receivable 應收賬款 _+U`afV
accumulated profits 累積利益 *UTk. :G5
adjusting entry ?#123;整記錄 *m7e>]-
adjustment ?#123;整 S9.jc@#.`
administration expense 管理費用 5HB4B <2
advances 預付 2:]Sy4K{
advertising expense 廣告費 uBM1;9h
agency 代理 r=vE0;7
agent 代理人 nv={.
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agreement 契約 *oF{ R^
allotments 分配數 >U17BGJ.
allowance 津貼 +1rJ ;G
amalgamation 合併 = #`FXO1C
amortization 攤銷 0Bll6Rd
amortized cost 應攤成本 ixp %aRRP
annuities 年金 _&T$0SZco
applied cost 已分配成本 )}EwEM
applied expense 已分配費用 ?lTQjw{
applied manufacturing expense 己分配製造費用 (wTg aV1
apportioned charge 攤派費用 [wExjLW
appreciation 漲價 *Hs5MXNu
article of association 公司章程 Xd4~N:
assessment 課稅 {*: C$"L
assets 資產 S+He
attorney fee 律師費 =Ij;I~
audit 審計 (Fu9lW}n
auditor 審計員 i}Y:o}
average 平均數 !({[^[!
average cost 平均成本 aW"BN 5eM>
bad debt 壞賬 L
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balance 餘額 M|\XFO
balance sheet 資產負債表 y==x
bank account 銀行賬戶 Q<M>+U;t
bank balance 銀行結存 V
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bank charge 銀行手續費 ].$N@tC
bank deposit 銀行存款 ]WS 7l@
bank discount 銀行貼現 myPo&"_ x
bank draft 銀行匯票 !$O +M#
bank loan 銀行借款 H.YntFtD'
bank overdraft 銀行透支 s}5;)>3~@
bankers acceptance 銀行承兌 ZqSczS7uf
bankruptcy 破產 KjhOz%Yt[o
bearer 持票人 zfS`@{;F`|
beneficiary 受益人 TG!sck4/-Q
bequest 遺產 DCHU
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bill 票據 G-Y8<mEh
bill of exchange 匯票 ZN.
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bill of lading 提單 oR5 'g7?
bills discounted 貼現票據 s8R.?mhH=
bills payable 應付票據 NpSS/rd $
bills receivable 應收票據 &n['#7 <(!
board of directors 董事會 &Y\`FY\
bonds 債券 i`X/d=
bonus 紅利 -?j'<
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book value 賬面價值 /:B!hv
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bookkeeper 簿記員 |_Vlw&qu+
bookkeeping 簿記 +"K
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branch office general ledger 支店往來賬戶 pJV<#<#Z
broker 經紀人 #Hq XC\
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brought down 接前 b8Y-!]F
brought forward 接上頁 qg|SBQ?6
budget 預算 BeBa4s
by-product 副產品 :X+7}!Wlo
by-product sales 副產品銷售 _/hWzj=q
capital 股本 "I
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capital income 資本收益 [/'W#x
capital outlay 資本支出 tX)^$3A
capital stock 股本 HG{OkDx]fl
capital stock certificate 股票 K1jE_]@Z
carried down 移後 U4Il1|
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carried forward 移下頁 2WqjNqx)6
cash 現金 kid@*.I
cash account 現金賬戶 g%Eb{~v
cash in bank 存銀行現金 y4+Km*am,W
cash on delivery 交貨收款 ?nE<Aig
cash on hand 庫存現金 \#L}KW
cash payment 現金支付 VTS8IXz
cash purchase 現購 N
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cash sale 現沽 FK<1SOE
cashier 出?#123;員 /alJN`g
cashiers check 本票 &iez{[O
certificate of deposit 存款單折
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certificate of indebtedness 借據 y$'(/iyz
certified check 保付支票 'V/+v#V+>
certified public accountant 會計師 BVU>M*k
charges 費用 4 1q|R[js!
charge for remittances 匯水手續費 lx(kbSxF
charter 營業執照 x= X"4Mj0)
chartered accountant 會計師 l%L..WCT]
chattles 動產 }Dp/K4
check 支票 c3lU
che stub 支票存根
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closed account 己結清賬戶 wX[g\,?}'
closing 結算 ^O}` i
closing entries 結賬紀錄 E&9BeU
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closing stock 期末存貨 f<?v
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closing the book 結賬 22$M6Qof]n
columnar journal 多欄日記賬 DgW*Br8<
combination 聯合 WWZ`RY
commission 佣金 opc`n}Fc
commodity 商品 5 Sl vCL
common stock 普通股 Jpm=V*P
company 公司 b*(74 >XY
compensation 賠償 54r/s#|-3
compound interest 複利 hT go
consignee 承銷人 4d-f6iiFV
consignment 寄銷 Bq@_/*'*Y
consignor 寄銷人 MfNsor
consolidated balance sheet 合併資產負債表 7Ji|x{``
consolidated profit and loss account 合併損益表 gaV>WF
consolidation 合併 grrM[Y7#~b
construction cost 營建成本 n<3qr}ZG^
construction revenue 營建收入 d;@"Naw
contract 合同
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control account 統制賬戶 %\$~B?A
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copyright 版權 0 7b=Zhh
corporation 公司 kn%i#Fz
cost 成本 l$/.B=]
cost accounting 成本會計 <x-7MU&
cost of labour 勞工成本 >\[/e{Q"
cost of production 生產成本 [0MNq]gxf
cost of manufacture 製造成本 W-D{cU
cost of sales 銷貨成本 }l"pxp1K
cost price 成本價格 #|8Ia:=s
credit 貸方
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credit note 收款通知單 :<gC7UW
creditor 債權人 G{CKb{
crossed check 橫線支票 _3%eIyk4T
current account 往來活期賬戶 Q-<h)WTA
current asset 流動資產 [8jIu&tJf
current liability 流動負債 *{DpNV8"
current profit and loss 本期損益 aGBUFCCa
debit 借方 )[wB:kG
debt 債務 !{q_Q !
debtor 債務人 WIKSz
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deed 契據 :_k5[KT.]9
deferred assets 遞延資產 uo9FLm
deferred liabilities 遞延負債 D,\hRQ
delivery 交貨 WF] |-)vw
delivery expense 送貨費 ;x.5_Xw{.
delivery order 出貨單 }i$ER,hXh
demand draft 即期匯票 _$+BYK@
demand note 即期票據 tJ$gH;
demurrage charge 延期費 X{Ij30Bmv
deposit 存款 Y[!s:3\f
deposit slip 存款單 { k>T*/
depreciation 折舊 swKqsN.
direct cost 直接成本 Q2qT[aD,
direct labour 直接人工 HjCe/J ;
director 董事 WeZ?L|&%w0
discount 折扣
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discount on purchase 進貨折扣 Z\r?>2
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