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。 >v\t>
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acceptance 承兌 MTyBGrs(
account 賬戶 ,\".|m1o.
accountant 會計員 J]m[0g7O_
accounting 會計 j*XhBWE?
accounting system 會計制度 108cf~2&
accounts payable 應付賬款 ] x12_+
accounts receivable 應收賬款 ;&K
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accumulated profits 累積利益 E$8D^Zt
adjusting entry ?#123;整記錄 DERhmJ;>H
adjustment ?#123;整
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administration expense 管理費用 NA`qC.K
advances 預付 -9f
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advertising expense 廣告費 D=>[~u3H
agency 代理 KO!.VxG]_
agent 代理人 ;kE|Vx
agreement 契約 WciL
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allotments 分配數 ;1gWz
allowance 津貼 agI"Kh]j?
amalgamation 合併 I=;.o>
amortization 攤銷 |L }1@0
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amortized cost 應攤成本 JA<Hm.V#
annuities 年金 sFrerv&0
applied cost 已分配成本 -%,3qhsd
applied expense 已分配費用 wR(>'?
applied manufacturing expense 己分配製造費用 Zb? u'Vm=u
apportioned charge 攤派費用 :U{$G(
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appreciation 漲價 ' 5F3,/r
article of association 公司章程 26K sP .-
assessment 課稅 s%Y8;D,~+
assets 資產 `<oNEr+#
attorney fee 律師費 AuW-XK.
audit 審計 K6BP~@H_D
auditor 審計員 g##yR/L
average 平均數 le*'GgU#
average cost 平均成本 8mh@C6U
bad debt 壞賬 s^vw]D
balance 餘額 mD"[z}r)
balance sheet 資產負債表 >@ : m#d
bank account 銀行賬戶 ]iq2_{q
bank balance 銀行結存 ~'.SmXZs
bank charge 銀行手續費 yV4rS6=
bank deposit 銀行存款 @
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bank discount 銀行貼現 eE0'3?q(
bank draft 銀行匯票 SJai<>k h
bank loan 銀行借款 #
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bank overdraft 銀行透支 HB0DG<c-
bankers acceptance 銀行承兌 L8{4>,
bankruptcy 破產 Rk$
bearer 持票人 *u)#yEJ)
beneficiary 受益人 ;i>(r;ZM
bequest 遺產 %p}xW V .
bill 票據 x^XP<R{D
bill of exchange 匯票 Vm8rQFCp74
bill of lading 提單 ,bRYqU?#0
bills discounted 貼現票據 86f8b{_e"
bills payable 應付票據 \&,{N_G#L.
bills receivable 應收票據 VEGp!~
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board of directors 董事會 c`agrS:P
bonds 債券 z[?&bF<|
bonus 紅利 TOge!Q>a
book value 賬面價值 8iwH^+
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bookkeeper 簿記員 0/4"Jh$t
bookkeeping 簿記 )/FEjo
branch office general ledger 支店往來賬戶 QP~Iz*J'
broker 經紀人 C.(<IcSG
brought down 接前 'mm~+hp
brought forward 接上頁 LUfo@R
budget 預算 1Pp2wpD4iC
by-product 副產品 *a2-Vte
by-product sales 副產品銷售 t^|
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capital 股本 T$&vk#qr
capital income 資本收益 szw|`S>o
capital outlay 資本支出 dml,|k=
capital stock 股本 6Q~(ibKx
capital stock certificate 股票 3:mZ1+
carried down 移後 zk^uS #
carried forward 移下頁 QZ2a1f'G
cash 現金 E06)&tF
cash account 現金賬戶 ur|
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cash in bank 存銀行現金 MY>*F[~ 2
cash on delivery 交貨收款 <HXzcWQ$
cash on hand 庫存現金 -& T.rsp
cash payment 現金支付 T%TfkQ__d
cash purchase 現購 *Kmo1>^
cash sale 現沽 |FP@NUX\
cashier 出?#123;員 E/{v6S{)Y
cashiers check 本票 i~i
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certificate of deposit 存款單折 pp1kcrE\M
certificate of indebtedness 借據 ,: Z7P@
certified check 保付支票 ^tRy6zG
certified public accountant 會計師 I2^@>/p8\(
charges 費用 o!Y61S(
charge for remittances 匯水手續費 Prqr,
charter 營業執照 B.F~/PET
chartered accountant 會計師 X ApSKJ
chattles 動產 eEZZ0NNe;
check 支票 W@p 27Tiq
che stub 支票存根 %Y-KjSs+l
closed account 己結清賬戶 g..&x]aS(
closing 結算 FC
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closing entries 結賬紀錄 :P?zy| aBi
closing stock 期末存貨 @E%fAC
closing the book 結賬 T_I ApC
columnar journal 多欄日記賬 rvRIKc|}l
combination 聯合 _M)J{ {?:
commission 佣金 01">$
commodity 商品 w1:%P36H
common stock 普通股 LLU]KZhtY|
company 公司 H|I.h{:
compensation 賠償 HzZ.q2Zz%
compound interest 複利 fIii
consignee 承銷人 @s8wYcW
consignment 寄銷 m*rw?nLZ
consignor 寄銷人 ueu=$.^;g
consolidated balance sheet 合併資產負債表 ^wW{7Uq>
consolidated profit and loss account 合併損益表 +O?`uV
consolidation 合併 n|Gw?@CU7
construction cost 營建成本 w|(
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construction revenue 營建收入 +x)x&;B)/
contract 合同 ZeE(gtM
control account 統制賬戶 @q <d^]po
copyright 版權 <ql:n
corporation 公司 k!ac_}&NNv
cost 成本 ?(E?oJ)(
cost accounting 成本會計 M <ccfU!
cost of labour 勞工成本 |l673FcJ
cost of production 生產成本 ?V$@2vBVX4
cost of manufacture 製造成本 6(-c$d`C.0
cost of sales 銷貨成本 5@yBUwMSj
cost price 成本價格 41#YtZ
credit 貸方 22gh,e2o
credit note 收款通知單 a
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creditor 債權人 m4 :"c"
crossed check 橫線支票 U{ZKxE
current account 往來活期賬戶 ku^0bq}BrH
current asset 流動資產 )@E'yHYO>
current liability 流動負債 m:5x"o7)ln
current profit and loss 本期損益 0khAi|PY
debit 借方 <~P([5
debt 債務 9ve)+Lk
debtor 債務人 H':0
deed 契據 #bCzWg
deferred assets 遞延資產 Bt(U,nFB
deferred liabilities 遞延負債 T~)zgu%q_
delivery 交貨 i?IV"*Ob1N
delivery expense 送貨費 eJ_$Etc
delivery order 出貨單 Py~N.@(:1u
demand draft 即期匯票 Mq4>Mu
demand note 即期票據 %40+si3c
demurrage charge 延期費 (tzfyZ M
deposit 存款 s,]z6L0
deposit slip 存款單 eGi|S'L'
depreciation 折舊 k?`Q\
direct cost 直接成本 ?jHu,
direct labour 直接人工 4S*7*ak{
director 董事 F?hGt]o
discount 折扣 =`MMB|{6
discount on purchase 進貨折扣 *FC26_pH
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