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。 641P)
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account 賬戶 0ki- /{;
accountant 會計員 )AxD|A
accounting 會計 ,:e~aG,B
accounting system 會計制度 swxX3GR
accounts payable 應付賬款 oOaFA+0x
accounts receivable 應收賬款 n|{#5#
accumulated profits 累積利益 @,n)1*{P
adjusting entry ?#123;整記錄 M2-`p
adjustment ?#123;整 +C8O"
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advances 預付 1C8xJ 6F
advertising expense 廣告費 jLVG=rOn
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agent 代理人 K6t"98
agreement 契約 x};~8lGT>t
allotments 分配數 q~b# ml2QS
allowance 津貼 '9Z`y_~)G
amalgamation 合併 u\Ylo.)b
amortization 攤銷 9xO@_pkX
amortized cost 應攤成本 X!qK[b@Z
annuities 年金 D>[Sib/@
applied cost 已分配成本 aTTkj\4
applied expense 已分配費用 0\{dt4nW&O
applied manufacturing expense 己分配製造費用 $Yt
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apportioned charge 攤派費用 l)vC=V6MG
appreciation 漲價 |67Jw2
article of association 公司章程 V:GypY)
assessment 課稅 E<Zf!!3
assets 資產 P,ueLG=
attorney fee 律師費 fJ[ ^_,O
audit 審計 YD'gyP4
auditor 審計員 ?a3wBy
average 平均數 Vf&U`K
average cost 平均成本 `z\hQ%1!F
bad debt 壞賬 hN M8H
balance 餘額 {#qUZ z-
balance sheet 資產負債表 X7h
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bank account 銀行賬戶
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bank balance 銀行結存 e{@RBYX@+c
bank charge 銀行手續費 [j-?)
bank deposit 銀行存款 S(Af o`
bank discount 銀行貼現 'RV96lX<
bank draft 銀行匯票 Vo@7G@7K(
bank loan 銀行借款 LDc EjFK(
bank overdraft 銀行透支 }bv+^#
bankers acceptance 銀行承兌 nsRCDUCi
bankruptcy 破產 \jwG*a
bearer 持票人 XnZ$%?$
beneficiary 受益人 5[jcw`
bequest 遺產 7b[sW|{
bill 票據 |${4sUR
bill of exchange 匯票 P}}G9^
bill of lading 提單 q$:7j5E
bills discounted 貼現票據 Q;$k?G=l
bills payable 應付票據 C P}fxDW
bills receivable 應收票據 'vd&r@N
board of directors 董事會 =U3S"W %
bonds 債券 o>r
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bonus 紅利 /AD&z?My+E
book value 賬面價值 F<,pAxl~@
bookkeeper 簿記員 ?Ts]zO%%Z
bookkeeping 簿記 (Lge
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branch office general ledger 支店往來賬戶 KVa{;zBwl
broker 經紀人 N l@G\_
brought down 接前 R%WY!I8C
brought forward 接上頁 /P*XB%y
budget 預算 ;DuVb2~+
by-product 副產品 x#EE_i/W
by-product sales 副產品銷售 9 8|sWI3B
capital 股本 _d@YLd78P
capital income 資本收益 ^YLC {V
capital outlay 資本支出 T]De{nH u
capital stock 股本 R'k`0
capital stock certificate 股票 vTK%4=|1}!
carried down 移後 ~#sD2b`0
carried forward 移下頁 YRlf U5
cash 現金 -i`jS_-Cv-
cash account 現金賬戶 _ p\L,No
cash in bank 存銀行現金 1%+-}yo<
cash on delivery 交貨收款 &s+l/;3
cash on hand 庫存現金 jsN[Drr a
cash payment 現金支付 IE`3I#v
cash purchase 現購 eL}w{Hlk
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cash sale 現沽 eTa_RO,x
cashier 出?#123;員 i<"lXu
cashiers check 本票 ?XHQdN3e
certificate of deposit 存款單折 V'&;r'#O
certificate of indebtedness 借據 ='h2z"}\Bn
certified check 保付支票 eM<N?9 s
certified public accountant 會計師 ,W}:vdC
charges 費用 )%K<pIk
charge for remittances 匯水手續費 c*)T4n[e
charter 營業執照 #%"G[B
chartered accountant 會計師 j
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chattles 動產 4aS}b3=n
check 支票 G!Zb27u+
che stub 支票存根 l
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closed account 己結清賬戶
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closing 結算 #dZs[R7h
closing entries 結賬紀錄 3=.YQE0!dx
closing stock 期末存貨 c<_%KL&R
closing the book 結賬 1B4Qj`:+0
columnar journal 多欄日記賬 .$&^yp
combination 聯合 ZM.'W}J{*
commission 佣金 ,.<mj !YE
commodity 商品 ~!$"J}d}<
common stock 普通股 3(WijtH
company 公司 XQy`5iv
compensation 賠償
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compound interest 複利 EV?}oh"x
consignee 承銷人 \V>5)Rn
consignment 寄銷 Z mJ<h&
consignor 寄銷人 p /
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consolidated balance sheet 合併資產負債表 NIs 7v
consolidated profit and loss account 合併損益表 j9+4},>>CU
consolidation 合併 WWunS|B!
construction cost 營建成本 bXs=<`>
construction revenue 營建收入 } k2Q
contract 合同 ~&<#H+O
control account 統制賬戶 tJ^p}yxO
copyright 版權 uN`/&_$c
corporation 公司 ;QBS0x
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cost 成本 :A
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cost accounting 成本會計 VRd7H.f,A6
cost of labour 勞工成本 /.SG? 5t4
cost of production 生產成本 JIyS e:p3
cost of manufacture 製造成本 yqx5_}
cost of sales 銷貨成本 +x2JC' -H
cost price 成本價格 I){4
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credit 貸方 @"7S$@cO
credit note 收款通知單 "/'3I/}
creditor 債權人 2o SM|
crossed check 橫線支票 &D<R;>iI
current account 往來活期賬戶 Lk(ESV;r
current asset 流動資產 yNvAT>H
current liability 流動負債 8<L{\$3HP|
current profit and loss 本期損益 &r1(1<
debit 借方 ,31 ?
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debt 債務 ?h}NL5a
debtor 債務人 cyl%p$
deed 契據 t7]j6>MK3q
deferred assets 遞延資產 P{o)Ir8Tt
deferred liabilities 遞延負債 |N&t
delivery 交貨 Q4u.v,sE
delivery expense 送貨費 2^o7 ^S
delivery order 出貨單 1iF=~@Nz_
demand draft 即期匯票 tj13!Cc}e`
demand note 即期票據 Tdi^P}i_
demurrage charge 延期費 ^ptybVo
deposit 存款 ~Gfytn9x.;
deposit slip 存款單 ng%[yY
depreciation 折舊 -EiTP:A
direct cost 直接成本 ]rv\sD`[
direct labour 直接人工 H!IVbL`a{
director 董事 ,6>3aD1w~q
discount 折扣
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discount on purchase 進貨折扣 c1Ks{%iA
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