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。 U$2Em0HO}
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acceptance 承兌 QGN+f)
account 賬戶 7;Ze>"W>
accountant 會計員 DN%}OcpZ
accounting 會計 vA6`};|
accounting system 會計制度 P5my]4|x
accounts payable 應付賬款 A;8kC}
accounts receivable 應收賬款 Q0xGd(\
accumulated profits 累積利益 +2MF#{ tS
adjusting entry ?#123;整記錄 db 99S
adjustment ?#123;整 c#x~
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administration expense 管理費用 )j2#5`?"j
advances 預付 h;q&B9
advertising expense 廣告費 }[leUYi`
agency 代理 h[dJNawL
agent 代理人 M4Cb(QAVP
agreement 契約 A.*e8a/6X
allotments 分配數 w6Gez~8
allowance 津貼 FWu:5fBZY
amalgamation 合併 Y
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amortization 攤銷 pj_W^,*/
amortized cost 應攤成本 z#gebr~_\
annuities 年金 bIm4s
applied cost 已分配成本 cn}15JHdR
applied expense 已分配費用 ;?q(8^A
applied manufacturing expense 己分配製造費用 gq?O}gVD
apportioned charge 攤派費用 rn
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appreciation 漲價 Xc[ym
article of association 公司章程 +C\79,r
assessment 課稅 qG,h
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assets 資產 |ufT)+:
attorney fee 律師費 YC;@ ^
audit 審計 u>;aQtK~
auditor 審計員 wfO-bzdw
average 平均數 %3dc_YPS
average cost 平均成本 r.)n>
bad debt 壞賬 g5U,
balance 餘額 qt.4dTd:_
balance sheet 資產負債表 9 ] N{8
bank account 銀行賬戶 @~vg=(ic(
bank balance 銀行結存 vRtERFL
bank charge 銀行手續費 BcQUD?LC`
bank deposit 銀行存款 z:S:[X0
bank discount 銀行貼現 2MB>NM<xO
bank draft 銀行匯票 d7BpmM
bank loan 銀行借款 +6>2= ,?Z
bank overdraft 銀行透支 K
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bankers acceptance 銀行承兌 I]n X6=j5
bankruptcy 破產 l`~$cK!
bearer 持票人 wmV=GV8 d
beneficiary 受益人 W/A@q o"
bequest 遺產 <
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bill 票據 1<~n2}
bill of exchange 匯票 V}TPt6C2
bill of lading 提單 ]*]*O|w
bills discounted 貼現票據 6Z1O:Bou
bills payable 應付票據 1/1oT
bills receivable 應收票據 H,<CR9@(5d
board of directors 董事會 NI"Zocp
bonds 債券 >/Z*\6|Zx#
bonus 紅利 q=e;P;u
book value 賬面價值 K?M~x&Q
bookkeeper 簿記員 :$VGqvO12W
bookkeeping 簿記 -J!n 7
branch office general ledger 支店往來賬戶 =mQY%l
broker 經紀人 /Q W^v;^
brought down 接前 !0^4D=dO
brought forward 接上頁 -hfDf{QN
budget 預算 /Gnt.%y&
by-product 副產品 N6kMl
by-product sales 副產品銷售 %@(+`CCA
capital 股本 \1-lda
capital income 資本收益 |Zn;O6c#L5
capital outlay 資本支出 ;~
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capital stock 股本 .+Q1h61$T
capital stock certificate 股票 &OFVqm^
carried down 移後 /(||9\;
carried forward 移下頁 C%
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cash 現金 Ib
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cash account 現金賬戶 |
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cash in bank 存銀行現金 pHk$_t
cash on delivery 交貨收款 U(+QrC:
cash on hand 庫存現金 CBdr1
cash payment 現金支付 Y#): 1C1
cash purchase 現購 x$Wtkb0<
cash sale 現沽 )w}'kih
cashier 出?#123;員 o4 "HE*
cashiers check 本票 LDw.2E
certificate of deposit 存款單折 ej7N5~!,s
certificate of indebtedness 借據 i`6utOq
certified check 保付支票 gzK/ l:
certified public accountant 會計師 r#j3O}(n
charges 費用 q~18JB4WPJ
charge for remittances 匯水手續費 ,F!-17_vt
charter 營業執照 rY&lx}
chartered accountant 會計師 CNj |vYj
chattles 動產 eJ[+3Wh
check 支票 $0{h Uex
che stub 支票存根 MC-Z6l2
closed account 己結清賬戶 Ac*)z#H
closing 結算 Pvv7|AV
closing entries 結賬紀錄 WSF$xC/~
closing stock 期末存貨 /Re67cMQ*
closing the book 結賬 \Rt>U|%
columnar journal 多欄日記賬 #mM9^LJ
combination 聯合 -hF!_);{
commission 佣金 bA6^RIf?
commodity 商品 x5#Kk.
common stock 普通股 vGH]7jht
company 公司 ]We0 RD"+
compensation 賠償 .GYdC'
compound interest 複利 &f
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consignee 承銷人 iN Lt4F[i
consignment 寄銷 7
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consignor 寄銷人 cjLA7I.O
consolidated balance sheet 合併資產負債表 "FE%k>aV@v
consolidated profit and loss account 合併損益表 o{2B^@+Vb
consolidation 合併 .ezko\nU
construction cost 營建成本 <|3F('Q"
construction revenue 營建收入 0|hOoO]?q&
contract 合同 RU.MJ
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control account 統制賬戶 0ly6 |:
copyright 版權 }
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corporation 公司 (Q&jp!WU
cost 成本 Z0~,cO8~
cost accounting 成本會計 O#^qd0e'P!
cost of labour 勞工成本 g p9;I*!
cost of production 生產成本 E9.1~
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cost of manufacture 製造成本 Zic:d-Q47
cost of sales 銷貨成本 pP\^bjI
cost price 成本價格 m*e8j[w#
credit 貸方 vl`St$$|
credit note 收款通知單 'w;J)_Yc2
creditor 債權人 6!U~dt#a
crossed check 橫線支票 DM,;W`|6%
current account 往來活期賬戶 Cb|R
current asset 流動資產 21?>rezJ
current liability 流動負債 &`"uKO]
current profit and loss 本期損益 \u/=?b
debit 借方 527u d^:
debt 債務 MqWM!v-M
debtor 債務人 2{ hG",JL
deed 契據 {v3@g[:|
deferred assets 遞延資產 grd
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deferred liabilities 遞延負債 wxG*mOw
delivery 交貨 Nw1 .x
delivery expense 送貨費 Ej@N}r>X
delivery order 出貨單 naY#`xig
demand draft 即期匯票 7pH[_]1"
demand note 即期票據 q~\[P4m
demurrage charge 延期費 ~4 S6c=:
deposit 存款 !?B2OE
deposit slip 存款單 M7gqoJM'Q
depreciation 折舊 CS xB)-
direct cost 直接成本 ^'vWv C
direct labour 直接人工 >ZAn2s
director 董事 H[/^&1P
discount 折扣 M%eTNsbNm
discount on purchase 進貨折扣 gi/W3q3c6
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