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。 7^>~k}H
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account 賬戶 r;
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accountant 會計員 3uw3[
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accounting 會計 l9QI
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accounting system 會計制度 B}7j20:Z
accounts payable 應付賬款 );HhV,$n
accounts receivable 應收賬款 o"qxR'V
accumulated profits 累積利益 D{t_65c-
adjusting entry ?#123;整記錄 VK/L}^=GOO
adjustment ?#123;整 ^4IJL",
administration expense 管理費用 >JNdtP8s/1
advances 預付 n%WjU)<
advertising expense 廣告費 5Y;&L!T
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agent 代理人 0=+feB1T
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allotments 分配數 e=##X}4zZ
allowance 津貼 P:Q&lnC
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amortization 攤銷 ~;b}_?%o
amortized cost 應攤成本 `j{q
annuities 年金 [VX5r1-F
applied cost 已分配成本 x'-gvbj!
applied expense 已分配費用 (e;/Smol
applied manufacturing expense 己分配製造費用 oHfr
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apportioned charge 攤派費用 |Fx *,91
appreciation 漲價 8yIBx%"4MH
article of association 公司章程 r
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assessment 課稅 n+
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assets 資產 md bi@ms@
attorney fee 律師費 3ylSO73R
audit 審計 C6g p}%
auditor 審計員 N~b0 b;e
average 平均數 +b_[JP2
average cost 平均成本 B3yTN6-
bad debt 壞賬 aQHR=.S]X
balance 餘額 k v_t6 (qd
balance sheet 資產負債表 qQfNT.
bank account 銀行賬戶 tW!*W?
bank balance 銀行結存 N=U`
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bank charge 銀行手續費 ~
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bank deposit 銀行存款 bp" @p:
bank discount 銀行貼現 3{qB<*!p"G
bank draft 銀行匯票 du0o4~-
bank loan 銀行借款 b*tb$F
bank overdraft 銀行透支 e2fv
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bankers acceptance 銀行承兌 "([gN:
bankruptcy 破產 HP7~Zn)c
bearer 持票人 HS*Y%*
beneficiary 受益人 $[Ut])4
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bequest 遺產 {\k }:)
bill 票據 8mOGEx
bill of exchange 匯票 :
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bill of lading 提單 4C?4M;
bills discounted 貼現票據 GwA\>qXw
bills payable 應付票據 #I MaN%
bills receivable 應收票據 8*Fn02 p
board of directors 董事會 n2_;:=
bonds 債券 o[RwK
bonus 紅利 Jza?DhSAZ
book value 賬面價值
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bookkeeper 簿記員 FbMtor
bookkeeping 簿記 .*n*eeD,
branch office general ledger 支店往來賬戶 }tBw<7fe
broker 經紀人 V$FZVG/@#
brought down 接前 |Y6;8e`H
brought forward 接上頁 %TAS4hnu%
budget 預算 XgXXBKf$
by-product 副產品 CY.92I@S
by-product sales 副產品銷售 unqUs08
capital 股本 Cb|1Jtb
capital income 資本收益 86cnEj=
capital outlay 資本支出 ;"#y HP`
capital stock 股本 #Muh|P]%\
capital stock certificate 股票 hi(e%da
carried down 移後 Wt@hST
carried forward 移下頁 F/1
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cash 現金 rtbV*@Z
cash account 現金賬戶 XM"Qs.E
cash in bank 存銀行現金 k;JDVRL
cash on delivery 交貨收款 =z"8#_3A
cash on hand 庫存現金 f.%3G+
cash payment 現金支付 3P>1-=
cash purchase 現購 \M|:EG%
cash sale 現沽 !Ea9
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cashier 出?#123;員 +e.w]\}
cashiers check 本票 _<F;&(o
certificate of deposit 存款單折 ]t&^o**
certificate of indebtedness 借據 ;ThFB
certified check 保付支票 ?F!c"+C
certified public accountant 會計師 z Fj |E
charges 費用 ,uNJz -B8
charge for remittances 匯水手續費 lup2>"?*
charter 營業執照 ~H
chartered accountant 會計師 lIx./Nf
chattles 動產 G,B4=[Y
check 支票 9c*B%A8J
che stub 支票存根 f[R~oc5P0
closed account 己結清賬戶 sV5") /~
closing 結算 [MKG5=kaE
closing entries 結賬紀錄 <s\ZqL$f
closing stock 期末存貨 z%T|L[(6
closing the book 結賬 ux!YVvTPd
columnar journal 多欄日記賬 NOkgG0Z
combination 聯合 z$d<ep{6
commission 佣金 yH43Yo#Rk
commodity 商品 h
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common stock 普通股 v.4G>0 0^
company 公司 %I!2dXNFRF
compensation 賠償 KZcmNli&A
compound interest 複利 @OFx
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consignee 承銷人 P zM yUv
consignment 寄銷 RjgJIVm(
consignor 寄銷人 3iX\):4
consolidated balance sheet 合併資產負債表 Fsx<Sa
consolidated profit and loss account 合併損益表 j`$$BVZ
consolidation 合併 #pK"
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construction cost 營建成本 "lt5gu! `u
construction revenue 營建收入 GP %hf{
contract 合同 ]e7?l/N[
control account 統制賬戶 @^.W|Zh[&
copyright 版權 q{B?j%.o
corporation 公司 < FO=PM
cost 成本 *TI?t
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cost accounting 成本會計 h9}*_qc&kV
cost of labour 勞工成本 u-:3C<&>
cost of production 生產成本 z5~W
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cost of manufacture 製造成本 WK7?~R%rq
cost of sales 銷貨成本 |S|'o*u
cost price 成本價格 N#-pl:J(
credit 貸方 >nih:5J,ja
credit note 收款通知單 +w?R4Sxjn
creditor 債權人 -}h^'#
crossed check 橫線支票 rcMf1\
current account 往來活期賬戶 5E~^-wX
current asset 流動資產 G-RDQ
current liability 流動負債 -MTYtw(
current profit and loss 本期損益 %OO}0OW
debit 借方 p nI=
debt 債務 <Up?w/9
debtor 債務人 r;[ =y<Yf
deed 契據 g|$;jQ\_
deferred assets 遞延資產 NsM`kZM4H
deferred liabilities 遞延負債 E!mv}
delivery 交貨 J,u-)9yBA<
delivery expense 送貨費 > l0H)W
delivery order 出貨單 ^i!6z2/
demand draft 即期匯票 S1mMz
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demand note 即期票據 EEL3~H{(
demurrage charge 延期費 qnj'*]ysBC
deposit 存款 66"
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deposit slip 存款單 7C3YVm6g
depreciation 折舊 3T
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direct cost 直接成本 9`Fw}yAt
direct labour 直接人工 3z2
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director 董事 Bi :!"Nw[X
discount 折扣 ,J!$Q0 e
discount on purchase 進貨折扣 g; ]'
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