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。 dY{qdQQ}
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acceptance 承兌 k:F{U^!p|
account 賬戶 _lDNYpv
accountant 會計員 K&VMhMVb
accounting 會計 ^[&,MQU{7
accounting system 會計制度 Pcjrv:0$
accounts payable 應付賬款 R`J
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accounts receivable 應收賬款 G0A\"2U
accumulated profits 累積利益 Dz&,g+>$J
adjusting entry ?#123;整記錄 8VtRRtl
adjustment ?#123;整 7|xu)zYB
administration expense 管理費用 =9h!K:,k
advances 預付 Y(u`K=*
advertising expense 廣告費 u9m ~1\R*
agency 代理 .}5qi;CA
agent 代理人 aoQ$"PF9
agreement 契約 &hUEOif
allotments 分配數 (tyky&$!
allowance 津貼 w^9< I]
amalgamation 合併 {FX]1:
amortization 攤銷 Z~w2m6;s
amortized cost 應攤成本 aL*}@|JL"
annuities 年金 R^mkQb>m.
applied cost 已分配成本 8|(],NyEJ
applied expense 已分配費用 0(>3L :
applied manufacturing expense 己分配製造費用 ({zWyl
apportioned charge 攤派費用 on;>iKta9
appreciation 漲價 *aJO5&w<T
article of association 公司章程 SOZs!9oi
assessment 課稅 JZK93R
assets 資產 ;b(ww{&
attorney fee 律師費
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audit 審計 _K&Hiz/'
auditor 審計員 s(?%A
average 平均數 mo+!79&
average cost 平均成本 [mQdc?n\
bad debt 壞賬 PCHKH
balance 餘額 ftKL#9,s(
balance sheet 資產負債表 S.{
bank account 銀行賬戶 =XtQ\$Pax
bank balance 銀行結存 'N^*,
bank charge 銀行手續費 M.xZU\'ty
bank deposit 銀行存款 =~"X/>'
bank discount 銀行貼現 9Z }<H/q
bank draft 銀行匯票 QJ(5o7Tfn
bank loan 銀行借款 E%(s=YhW
bank overdraft 銀行透支 ]28j$)6
bankers acceptance 銀行承兌 PD^G$LT
bankruptcy 破產 `x=$n5=8
bearer 持票人 r{B28'f[
beneficiary 受益人 9]{va"pe7
bequest 遺產 Z\]{{;%4b7
bill 票據 *dxm|F98
bill of exchange 匯票 [2YPV\=
bill of lading 提單 <W>A }}q
bills discounted 貼現票據 &4+|{Zx0
bills payable 應付票據 '9=b@SaAj
bills receivable 應收票據 & Zn`2%
board of directors 董事會
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bonds 債券 Faa>bc~E
bonus 紅利 Aix6O=K6
book value 賬面價值 //;(KmU9
bookkeeper 簿記員 "GR*d{
bookkeeping 簿記 yXoNfsv
branch office general ledger 支店往來賬戶 j!y9E~Zz
broker 經紀人 [& Z-
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brought down 接前 AorY#oq
brought forward 接上頁 #0vda'q=j
budget 預算 j
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by-product 副產品 U[|5:qWs
by-product sales 副產品銷售 M^Y[Y@U=p
capital 股本 o
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capital income 資本收益 wViTMlq
capital outlay 資本支出 Ov<c1y;f
capital stock 股本 sQj]#/yK:
capital stock certificate 股票 FZO&r60$E
carried down 移後 E
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carried forward 移下頁 G<=I\T'g;
cash 現金 t0jE\6r
cash account 現金賬戶 j
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cash in bank 存銀行現金 Pc =ei
cash on delivery 交貨收款 :o~'\:/
cash on hand 庫存現金 Nf<f}`
cash payment 現金支付 5'eBeNxM
cash purchase 現購 /8Y8-&K0
cash sale 現沽 ?O+.
cashier 出?#123;員 deArH5&!
cashiers check 本票 TIZ2'q5wg
certificate of deposit 存款單折 )c&ya|h
certificate of indebtedness 借據 }<X* :%#b
certified check 保付支票 [5p 3:D
certified public accountant 會計師 Xz^k.4 Y{4
charges 費用 YPGzI]\
charge for remittances 匯水手續費 /FE+WA}r
charter 營業執照 U3z23LgA
chartered accountant 會計師 QNINn>2
chattles 動產 }nX0h6+1
check 支票 Pj]^p{>
che stub 支票存根 2oEuqHL
closed account 己結清賬戶 <W!n lh
closing 結算 v@ OELJX
closing entries 結賬紀錄
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closing stock 期末存貨 ?4U4o<
closing the book 結賬 g_IcF><F
columnar journal 多欄日記賬 N2U&TCc
combination 聯合 ;l_b.z0^6
commission 佣金 0RtZTCGO
commodity 商品 \XmplG:
common stock 普通股 JZ`SV}\`
company 公司 $.pCoS]i
compensation 賠償 n}F$kyI
compound interest 複利 u9|Eos i
consignee 承銷人 vT0Op e6m
consignment 寄銷 >oWPwXA
consignor 寄銷人 jvsSP?]n
consolidated balance sheet 合併資產負債表 L=qhb;[L
consolidated profit and loss account 合併損益表 ;$6L_C4B
consolidation 合併 lY"l6
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construction cost 營建成本 p?>J
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construction revenue 營建收入 lAM)X&}0
contract 合同 K"XwSZ/
control account 統制賬戶 F?R6zvive
copyright 版權 -rI7ihr*
corporation 公司 fsPNxy"_
cost 成本 6]%=q)oL[
cost accounting 成本會計 r<1W.xd":
cost of labour 勞工成本 Bo8f52|
cost of production 生產成本 `Wjq$*
cost of manufacture 製造成本 <Tjhj*
cost of sales 銷貨成本 -s2)!Iko&
cost price 成本價格 ?]Hs~n-
credit 貸方 )cRHt:
credit note 收款通知單 r3U7`P
creditor 債權人 Y\_mqd
crossed check 橫線支票 [&*irk
current account 往來活期賬戶 NR(rr.
current asset 流動資產 qjkWCLOd
current liability 流動負債 jZqa+nG51
current profit and loss 本期損益 NAE|iyw
debit 借方 SaF0JPm4z
debt 債務 8A]8yX =
debtor 債務人 @w= =*.x
deed 契據 :KvZP:T
deferred assets 遞延資產 D9NRM;v
deferred liabilities 遞延負債 9NVtvBA
delivery 交貨 .Qn
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delivery expense 送貨費 y~#5!:Be
delivery order 出貨單 }0E@eL
demand draft 即期匯票 u c!6?+0h
demand note 即期票據 *8a[M{-X
demurrage charge 延期費 eyDI>7W
deposit 存款 c/bT5TIEWs
deposit slip 存款單 6zU0 8z0-
depreciation 折舊 ;:[P/eg
direct cost 直接成本 vFJ4`Gjw(
direct labour 直接人工 "7+^`?
director 董事 [7DU0Xg7
discount 折扣 _?{KTgJ G
discount on purchase 進貨折扣 M_E$w
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