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。 |-|jf
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acceptance 承兌 f7Yz>To
account 賬戶 ]22C)<
accountant 會計員 EY]a6@;
accounting 會計 a~WqUL
accounting system 會計制度 S0F@#mSQ?
accounts payable 應付賬款 @\ }sb]
accounts receivable 應收賬款 5)mVy?Z
accumulated profits 累積利益 T0r<O_ubOA
adjusting entry ?#123;整記錄 |H:<:*=6c
adjustment ?#123;整 NW)M?f+6
administration expense 管理費用 ?gLAWz
advances 預付 C(s\LI!r
advertising expense 廣告費 T:U4:"
agency 代理 r]9 e^
agent 代理人 sv'
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agreement 契約 z4g+2f7h-X
allotments 分配數 9/G!0uE
allowance 津貼 P 4QkY#v
amalgamation 合併 tR<L`?4
amortization 攤銷 c -w0
amortized cost 應攤成本 57U%`
annuities 年金 $R";
applied cost 已分配成本 p zg&/m&F`
applied expense 已分配費用 or7pJy%4"
applied manufacturing expense 己分配製造費用 y<|)'(
apportioned charge 攤派費用 $Buf#8)F*
appreciation 漲價 +lKrj\Xj
article of association 公司章程 i *B:El1
assessment 課稅 [@<G+j
assets 資產 $~=2{
attorney fee 律師費 b"t")U==
audit 審計 iOll WkF
auditor 審計員 r
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average 平均數 _#FIay\ahB
average cost 平均成本 N#UXP5C(
bad debt 壞賬 rCE;'? Y
balance 餘額 !_dR'
balance sheet 資產負債表 { UOhVJy
bank account 銀行賬戶 awFhz 6
bank balance 銀行結存 =5Wp&SM6
bank charge 銀行手續費 QF.3c6O@
bank deposit 銀行存款 kxh 5}eB
bank discount 銀行貼現 0Z,{s158L
bank draft 銀行匯票 7G"7wYc>R
bank loan 銀行借款 %9X{{_
bank overdraft 銀行透支 UW/N MjK
bankers acceptance 銀行承兌 P_}/#N{C
bankruptcy 破產 gD6tHg>_
bearer 持票人 "XhOsMJ
beneficiary 受益人 ESIzG
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bequest 遺產 \B&6TeR
bill 票據 U@?6*,b(.
bill of exchange 匯票
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bill of lading 提單 uB;_vC
bills discounted 貼現票據 #
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bills payable 應付票據 E=kw)<X2
bills receivable 應收票據 T(V8;!
board of directors 董事會 rrcwtLNbu
bonds 債券 &bLC(e]
bonus 紅利 87<9V.s2
book value 賬面價值 5oJ Dux }
bookkeeper 簿記員 O3Uh+gKQ
bookkeeping 簿記 @!<d0_dnC
branch office general ledger 支店往來賬戶 On
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broker 經紀人 qm'b'!gq~
brought down 接前 _q)!B,y-/N
brought forward 接上頁 ?'wsIH]m
budget 預算 VgMP^&/gZ
by-product 副產品 q^*6C[G B
by-product sales 副產品銷售 k"
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capital 股本 j#VIHCz
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capital income 資本收益 .*!#98pT
capital outlay 資本支出 g~!$i`_b
capital stock 股本 QrC/ssf}
capital stock certificate 股票 $KX[Zu%
carried down 移後 ;'HF'Z
carried forward 移下頁 kaQ2A
cash 現金 mM5|K@0|
cash account 現金賬戶 /C$
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cash in bank 存銀行現金 J>%t<xYf4
cash on delivery 交貨收款 MCU9O
cash on hand 庫存現金 HH8;J66I&
cash payment 現金支付 +9[SVw8
cash purchase 現購 >zmzK{A=
cash sale 現沽 s<&[\U
cashier 出?#123;員 $"8d:N?I[
cashiers check 本票 DMd ,8W7a
certificate of deposit 存款單折 %8w9E=
certificate of indebtedness 借據 q8sb
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certified check 保付支票 &g0g]G21*I
certified public accountant 會計師 =j~Q/-`EC0
charges 費用 //.>>-~1m
charge for remittances 匯水手續費 g19S
charter 營業執照 bRPO:lAy
chartered accountant 會計師 #s2B%X
chattles 動產 2\0Oji\6
check 支票 tg 85:
che stub 支票存根 i8~$o:&HT
closed account 己結清賬戶 |s=`w8p
closing 結算 Y)M8zi>b
closing entries 結賬紀錄 q4ipumy*
closing stock 期末存貨 PZ,z15PG]
closing the book 結賬 GaBTj_3
columnar journal 多欄日記賬 7>n"}8i
combination 聯合 &U"X$aFc
commission 佣金 -(IC~
commodity 商品 -$YJfQE6G
common stock 普通股 l
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company 公司 n"G`b
compensation 賠償 }U[-44r:
compound interest 複利 T?npQA07=
consignee 承銷人 ?`AGF%zp
consignment 寄銷 IU!Ht>
consignor 寄銷人 fbC~WV#
consolidated balance sheet 合併資產負債表 <>=mCZ2
consolidated profit and loss account 合併損益表 2
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consolidation 合併 ?QpNjsF
construction cost 營建成本 8h.V4/?
construction revenue 營建收入 6sB$<#
contract 合同 V1<`%=%_W
control account 統制賬戶 sLns3&n2
copyright 版權 2P9J'
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corporation 公司 8Xn!Kpa
cost 成本 "&QH6B1U6H
cost accounting 成本會計 v01#>,R
cost of labour 勞工成本 2z\;Q8g){r
cost of production 生產成本
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cost of manufacture 製造成本 <1@
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cost of sales 銷貨成本 B8V,)rn
cost price 成本價格 s@!$='|
credit 貸方 z%:1)
credit note 收款通知單 @Zm Jz
creditor 債權人 *YvRNHP
crossed check 橫線支票 n29(!10Px
current account 往來活期賬戶 G/{
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current asset 流動資產 OW`STp!
current liability 流動負債 js <Ww$zFW
current profit and loss 本期損益 Dp!zk}f|
debit 借方 Q_O*oT(0
debt 債務 !LIlt`ag9
debtor 債務人 MFwO9"<A
deed 契據 r:9gf?(&
deferred assets 遞延資產 MYdx .NZT
deferred liabilities 遞延負債 \dkOK`)b
delivery 交貨 3M<!?%v\A
delivery expense 送貨費 W3JF5*
delivery order 出貨單 =+oZtP-+o
demand draft 即期匯票 8MZ$T3IM
demand note 即期票據 213\ehhG<
demurrage charge 延期費 D:E9!l'
deposit 存款 m{(+6-8|m
deposit slip 存款單 %l$W*.j|;
depreciation 折舊 u\g,.C0
direct cost 直接成本 I>"Ci(N
direct labour 直接人工 7NF/]y4w
director 董事 kGHC]Fb)
discount 折扣 urZ8j?}c
discount on purchase 進貨折扣 $YM_G=k
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