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。 >Gu>T\jpe.
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acceptance 承兌 =<tJAoVV
account 賬戶 %L=h}U13
accountant 會計員 o@V/37!
accounting 會計 {10+(Vl
accounting system 會計制度 p44uozbK
accounts payable 應付賬款 I]S(tx!
accounts receivable 應收賬款 0BU:(o&
accumulated profits 累積利益 9?mOLDu}Q0
adjusting entry ?#123;整記錄 }v|[h[cZ
adjustment ?#123;整 ,;-cz-,
administration expense 管理費用 [>Qs
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advances 預付 w})&[d
advertising expense 廣告費 XS~w_J#q
agency 代理 9%hB
agent 代理人 .dq.F#2B;
agreement 契約 =GS_ G;Dz
allotments 分配數 '2B0D|r"a
allowance 津貼 sT8kVN|Uv
amalgamation 合併 %L,,
amortization 攤銷 <8}9s9Nk
amortized cost 應攤成本 &I">{J<
annuities 年金
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applied cost 已分配成本 C3`.-/{D"
applied expense 已分配費用 hFF&(t2{^
applied manufacturing expense 己分配製造費用 hD~/6bx
apportioned charge 攤派費用 Fu=VY{U4
appreciation 漲價 peP:5WB
article of association 公司章程 jI pcMN<
assessment 課稅 (6_/n&mF
assets 資產 5Szo5
attorney fee 律師費 k/f_@8
audit 審計 sg~/RSJ3
auditor 審計員 rEyMSLN
average 平均數 Czl 8Q oH
average cost 平均成本 pF{Ri
bad debt 壞賬
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balance 餘額 < 2
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balance sheet 資產負債表 ZXRN?b
bank account 銀行賬戶 e&I.kC"j6
bank balance 銀行結存 NxRiE
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bank charge 銀行手續費 bJ
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bank deposit 銀行存款 A}+r;Y8[h
bank discount 銀行貼現 ]5M
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bank draft 銀行匯票 (?=(eo<N
bank loan 銀行借款 .oOt(K+
bank overdraft 銀行透支 &]A1 _dy
bankers acceptance 銀行承兌 |6G5
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bankruptcy 破產 l%V}'6T
bearer 持票人 2+rao2
beneficiary 受益人 +Gs;3jC^
bequest 遺產 e5y`CXX
bill 票據 2/NWWoKw
bill of exchange 匯票 h!3Z%M
bill of lading 提單 2QD
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bills discounted 貼現票據 t z>X'L
bills payable 應付票據 l`G:@}P>G
bills receivable 應收票據 ^,r;/c9A8
board of directors 董事會 T{kwy3
bonds 債券 B3=/iOb#
bonus 紅利 &l)v'
book value 賬面價值 eHZl-|-
bookkeeper 簿記員 jWjK -q@Y
bookkeeping 簿記 !,WRXE&j
branch office general ledger 支店往來賬戶 =njj.<BO
broker 經紀人 .}op mI
brought down 接前 k0=y_7
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brought forward 接上頁 @k;3
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budget 預算 {?_)m/\
by-product 副產品 '4S@:.D`
by-product sales 副產品銷售
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capital 股本 v2<gkCK^
capital income 資本收益 H`..)zL|
capital outlay 資本支出 6:X\vw
capital stock 股本 T7X2$ '
capital stock certificate 股票 ^ @cX0_
carried down 移後 !I
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carried forward 移下頁 alD|-{Bf
cash 現金 yL,B\YCf8
cash account 現金賬戶 M& L0n%,y5
cash in bank 存銀行現金 _Xe< JJvq
cash on delivery 交貨收款 +OP' /
cash on hand 庫存現金 k18V4ATE]
cash payment 現金支付 )W3l{T
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cash purchase 現購 {x$#5PW
cash sale 現沽 *38\&"s4_
cashier 出?#123;員 $fG/gYvI\
cashiers check 本票 !0_Y@>2
certificate of deposit 存款單折 &~i
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certificate of indebtedness 借據 Jk{2!uP
certified check 保付支票 \Fjq|3`<l
certified public accountant 會計師 mSp7H!
charges 費用 B*Xh$R
charge for remittances 匯水手續費 }e|]G,NZO
charter 營業執照 ioQlC4Y
chartered accountant 會計師 7t/SZm
chattles 動產 1@Gv`{v
check 支票 <\NXCUqDpo
che stub 支票存根 1z!Lk*C)
closed account 己結清賬戶 bsDUFX
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closing 結算 lsf?R'1
closing entries 結賬紀錄 3mpjSL
closing stock 期末存貨 $l0w {m!P
closing the book 結賬 b&&'b)
columnar journal 多欄日記賬 oDK\v8w-
combination 聯合 DSa92:M}
commission 佣金 (b5af_ c
commodity 商品 z81!F'x;
common stock 普通股 5T*7HC[
company 公司 jR:Fih-}
compensation 賠償 #{PNdINoU
compound interest 複利 u{^
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consignee 承銷人 )`0 j\
consignment 寄銷 `UPmr50Wq
consignor 寄銷人 s)=7tHoqB)
consolidated balance sheet 合併資產負債表 ".=EAXVU
consolidated profit and loss account 合併損益表 n`1i k'x?
consolidation 合併 CdjGYS
construction cost 營建成本 ~d]7 C
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construction revenue 營建收入 h<q``hn>
contract 合同 Gd 9B
control account 統制賬戶 ^\;5O(9
copyright 版權 7 |A,GH
corporation 公司
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cost 成本 jiDYPYx;I
cost accounting 成本會計 oyY,uB.|
cost of labour 勞工成本 >Li?@+Zl
cost of production 生產成本 ~CscctD{;
cost of manufacture 製造成本 ':@qE\(
cost of sales 銷貨成本 0>Nq$/!
cost price 成本價格 '-_PO|}
credit 貸方 jHzb,&
credit note 收款通知單
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creditor 債權人 HF:PF"|3
crossed check 橫線支票 mB`r6'#=
current account 往來活期賬戶 D=$<Ex^p
current asset 流動資產 wXnt3)e
current liability 流動負債 V2X(f6v
current profit and loss 本期損益 bzS [X
debit 借方 h
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debt 債務 7BnP,Nd"W
debtor 債務人
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deed 契據 3&
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deferred assets 遞延資產 h9mR+ng*oD
deferred liabilities 遞延負債 WfVie6
delivery 交貨 !ywc). ]e
delivery expense 送貨費 6=k^gH[g
delivery order 出貨單 #</yX5!V
demand draft 即期匯票 OZD/t(4?6s
demand note 即期票據 lAQ&PPQ
demurrage charge 延期費 ub&1L_K
deposit 存款 |9h[Q[m
deposit slip 存款單 ([|M,P6e)U
depreciation 折舊 i`X{pEKP+
direct cost 直接成本 P!
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direct labour 直接人工 RPu-E9g@
director 董事 |qD<h
discount 折扣 "Q( 8FF
discount on purchase 進貨折扣
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