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。 '/\*l<
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acceptance 承兌 `@1e{?$
account 賬戶 8LPWT! S
accountant 會計員 }ff^^7_
accounting 會計 H{N},B
accounting system 會計制度 (G./P@/[
accounts payable 應付賬款 PIo@B|W-SX
accounts receivable 應收賬款 nu1XT 1q1
accumulated profits 累積利益 {j`8XWLZZN
adjusting entry ?#123;整記錄 +L'Cbv= "
adjustment ?#123;整 \*{Mg wF
administration expense 管理費用 | Z7j
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advances 預付 V0
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advertising expense 廣告費 <+
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agency 代理 (gVN<Es
agent 代理人 P* &0HbJ
agreement 契約 3ww\Z8UeK
allotments 分配數 @VIY=qh
allowance 津貼
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amalgamation 合併 4<PupJ
amortization 攤銷 j8 2w
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amortized cost 應攤成本 SYsO>`/ )
annuities 年金 y*sVimx
applied cost 已分配成本 VR1]CN"G
applied expense 已分配費用 (91ts$jH
applied manufacturing expense 己分配製造費用 ,aS+RJNM
apportioned charge 攤派費用 "bRjY?D
appreciation 漲價 W"vkmk
article of association 公司章程 k1
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assessment 課稅 K$}K2w
assets 資產 +'93%/:
attorney fee 律師費 +IbV
audit 審計 +eH`mI0f
auditor 審計員 }dMX1e1h8
average 平均數 -Q<OSa='
average cost 平均成本 w;Fy/XQ
bad debt 壞賬 N>a~k}pP
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balance 餘額 %rrD+
balance sheet 資產負債表 "'Gq4<&y
bank account 銀行賬戶 *Od?>z
bank balance 銀行結存 tQT<1Q02i
bank charge 銀行手續費 9$9aBW
bank deposit 銀行存款 e2V;6N
bank discount 銀行貼現 bk=;=K
bank draft 銀行匯票 SQU@JKi;g
bank loan 銀行借款 jz;
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bank overdraft 銀行透支 5$>buYF
bankers acceptance 銀行承兌 rc>}3?o
bankruptcy 破產 0(u}z
bearer 持票人 Glx{Zu=
beneficiary 受益人 jZmL7
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bequest 遺產 vNdX
bill 票據 Z]2z*XD
bill of exchange 匯票 M3!;u%~}s
bill of lading 提單 jG& 8`*|*
bills discounted 貼現票據 ~Hg*vCd ?
bills payable 應付票據 xqlnHf<G
bills receivable 應收票據 /GJL&RMx
board of directors 董事會 `<T4En
bonds 債券 Uh1UZ
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bonus 紅利 LB$0'dZU
book value 賬面價值 *'M+oi
bookkeeper 簿記員 z$g__q-
bookkeeping 簿記 fn7?g
branch office general ledger 支店往來賬戶 4T$jY}U
broker 經紀人 *Ev8f11i&
brought down 接前 d0%Wz
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brought forward 接上頁 4XiQ8"C
budget 預算 9|@5eN:N
by-product 副產品 &F[N$6:v
by-product sales 副產品銷售 cR55,DR,#W
capital 股本 ~K|ha26W
capital income 資本收益 gth_Sz5!#
capital outlay 資本支出 "5N$u(: b
capital stock 股本 l`X?C~JhJ
capital stock certificate 股票 x2b
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carried down 移後 6Qz=g
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carried forward 移下頁 :]8A;`G}
cash 現金 *N{k#d/
cash account 現金賬戶 B
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cash in bank 存銀行現金 Dcs O~mg
cash on delivery 交貨收款 &:g1*+
cash on hand 庫存現金 &h6 `hP_
cash payment 現金支付 7NvRZ!
cash purchase 現購 %7\l
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cash sale 現沽 i"DyXIrk2
cashier 出?#123;員 U
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cashiers check 本票 0f3>s>`M
certificate of deposit 存款單折 R Eo{E
certificate of indebtedness 借據 T| (w-)mv
certified check 保付支票 r`+G9sj3U
certified public accountant 會計師 7g o Rj
charges 費用 hS%oQ)zvE
charge for remittances 匯水手續費 dIQ3snG
charter 營業執照 \l5G
chartered accountant 會計師 {Ov{O,c5
chattles 動產 PCc{0Rp\vk
check 支票 ,^v_gc
che stub 支票存根 <{Rz1CMc
closed account 己結清賬戶 n{m[
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closing 結算 pd.pY*B<[
closing entries 結賬紀錄 gKWUHlQY
closing stock 期末存貨 3Dj>U*fP
closing the book 結賬 nU2w\(3|
columnar journal 多欄日記賬 bQ0+Y?,+/
combination 聯合 d:z7
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commission 佣金 l?^}n(_.
commodity 商品 `'bu8JK
common stock 普通股 <hgfgk7<
company 公司 N{Pa&/V
compensation 賠償 y;.5AvfD
compound interest 複利 uCWBM
consignee 承銷人 9!Fg1h=
consignment 寄銷 [cfXcl
consignor 寄銷人 =%[vHQ\%
consolidated balance sheet 合併資產負債表 ZNDjk
consolidated profit and loss account 合併損益表 TD!c+${w
consolidation 合併 PL3oV<\4s>
construction cost 營建成本 ]<_v;Q<t
construction revenue 營建收入 `@<)#9'A
contract 合同 `]/0&
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control account 統制賬戶 }ol<DV
copyright 版權 Te>m9Pav
corporation 公司 A_.}-dzF
cost 成本 07,&weQ
cost accounting 成本會計 O<?.iF%
cost of labour 勞工成本 M(Yt9}Z%Y
cost of production 生產成本 AASS'H@
cost of manufacture 製造成本 XpT~]q}
cost of sales 銷貨成本 ,@8*c0Y~<!
cost price 成本價格 9*[!ux7h
credit 貸方
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credit note 收款通知單 q9$K.=_5
creditor 債權人 [Lid%2O3ZR
crossed check 橫線支票 8;(3fSNC
current account 往來活期賬戶 &?APY9\.
current asset 流動資產 }};AV)}J
current liability 流動負債 U/{#~P5s
current profit and loss 本期損益 gt(!I^LHYc
debit 借方 QM=Y}
debt 債務 8iUKG
debtor 債務人 Mg\8m-L^
deed 契據 /+?eSgM/
deferred assets 遞延資產 #8B4*gAM
deferred liabilities 遞延負債 z3|5E#m
delivery 交貨 hsZ@)[/:
delivery expense 送貨費 e,@5`aYHM@
delivery order 出貨單 yO J|t#
demand draft 即期匯票 *#o2b-[V
demand note 即期票據 i[n3ILn
demurrage charge 延期費 WWVQJ{,}
deposit 存款 yOm#c>X
deposit slip 存款單 N/8B@}@n
depreciation 折舊 h"ATRr^
direct cost 直接成本 qo
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direct labour 直接人工 cg}lF9;d
director 董事 /9
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discount 折扣 fa(- &;q
discount on purchase 進貨折扣 3 E!F8GZ
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