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。 @= <
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acceptance 承兌 .M6. ]H
account 賬戶 I!zoo[/)%
accountant 會計員 1I;q@g0
accounting 會計 !&%KJS6p4
accounting system 會計制度 V7$ m.P#uM
accounts payable 應付賬款 j)ic7b
accounts receivable 應收賬款 %
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accumulated profits 累積利益 h(WlJCln
adjusting entry ?#123;整記錄 BDt$s(
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adjustment ?#123;整 2_$8Ga
administration expense 管理費用 (4Db%Iw
advances 預付 "t2T*'j{
advertising expense 廣告費 hyxv+m[
agency 代理 ]W3u~T*
agent 代理人 TjpyU:R,&|
agreement 契約 O!PGZuF
allotments 分配數 8] LF{Obz[
allowance 津貼 )~M@2;@L
amalgamation 合併 :7@[=n
amortization 攤銷 WjBml'^RY
amortized cost 應攤成本 erI&XI
annuities 年金 m.P
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applied cost 已分配成本 b'(AVA
applied expense 已分配費用 %>&~?zrq
applied manufacturing expense 己分配製造費用 :M6|V_Yp
apportioned charge 攤派費用 h`Jc%6o
appreciation 漲價 Rd(8j+Q?ps
article of association 公司章程 hLfWDf*T|
assessment 課稅 7$7|
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assets 資產 gvVy0nJI~
attorney fee 律師費 58?WO}
audit 審計 7L+Wj }m
auditor 審計員 ln<[CgV8
average 平均數 4=MVn
average cost 平均成本 xpZ@
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bad debt 壞賬 ^uo,LTq+
balance 餘額 oD%n}
balance sheet 資產負債表 +R?E @S
bank account 銀行賬戶 [,&g46x22
bank balance 銀行結存 6l|L/Z_6
bank charge 銀行手續費 K*^'tltJ
bank deposit 銀行存款 Qc33CA
bank discount 銀行貼現 d%@0xsU1
bank draft 銀行匯票 "eoPG#]&
bank loan 銀行借款 /XG7M=A$o
bank overdraft 銀行透支 wz+mFf
bankers acceptance 銀行承兌 2
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bankruptcy 破產 i K@RQi
bearer 持票人 h-.^*=]R6
beneficiary 受益人 D~qi6@Ga
bequest 遺產 z:UkMn[
bill 票據 H94_a e
bill of exchange 匯票 <S_0=U
bill of lading 提單 6n:X
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bills discounted 貼現票據 -X *.scw
bills payable 應付票據 {\?f|mmq
bills receivable 應收票據 ~#EXb?#uS
board of directors 董事會 0#c-qy
bonds 債券 &2@"zD
bonus 紅利 x8z6 <
book value 賬面價值 c[1{>z{G
bookkeeper 簿記員 HJr*\%D}1
bookkeeping 簿記 w8>lWgN
branch office general ledger 支店往來賬戶 yR F+
broker 經紀人 XW'7
brought down 接前 %to
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brought forward 接上頁 ;8F6a:\v
budget 預算 "6e3Mj\
by-product 副產品 ^=I[uX-3ue
by-product sales 副產品銷售 NgGpLdaC2v
capital 股本 b6 g9!
capital income 資本收益 GNG.N)q#C
capital outlay 資本支出 q9zeN:><
capital stock 股本 HVC|0}
capital stock certificate 股票 %[,^2s
carried down 移後 "{{@N4^
carried forward 移下頁
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cash 現金 _#<l -R`
cash account 現金賬戶 p<VW;1bt5
cash in bank 存銀行現金 <!u(_Bxw/
cash on delivery 交貨收款 JjA
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cash on hand 庫存現金 wMH13i3
cash payment 現金支付 X7aj/:fXe
cash purchase 現購 */]1?M@P)
cash sale 現沽 (yu0iXZY
cashier 出?#123;員 [woxCfSA
cashiers check 本票 X bV?=
certificate of deposit 存款單折 z ISy\uka
certificate of indebtedness 借據 B*Q.EKD8s
certified check 保付支票 '?|.#D#-c
certified public accountant 會計師 Erl@]P4
charges 費用 a
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charge for remittances 匯水手續費 !OH'pC5
charter 營業執照 ^w
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chartered accountant 會計師 `Q^Vm3h
chattles 動產 KbRKPA`
check 支票 ht)KS9Xu
che stub 支票存根 ]o8~b-
closed account 己結清賬戶 @0:mP
closing 結算 9/\=6vC|
closing entries 結賬紀錄 avv/mEf-f
closing stock 期末存貨 el0W0T
closing the book 結賬 YAF0I%PYU
columnar journal 多欄日記賬 %ye4FwkRy
combination 聯合 c_2kHT
commission 佣金 j%&^qD,
commodity 商品 #`Et{6WS
common stock 普通股 fI(H
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company 公司 X/wqfP
compensation 賠償 w*N9p8hb]
compound interest 複利 "2/VDB4!FG
consignee 承銷人 _nnl+S>K
consignment 寄銷 dv\oVD
consignor 寄銷人 (au7wI{
consolidated balance sheet 合併資產負債表 785Y*.p
consolidated profit and loss account 合併損益表 ?9H.JR2s%
consolidation 合併 vCNYqa)m:
construction cost 營建成本 DU4Prjb'
construction revenue 營建收入 (3G]-
contract 合同 7~q'3 N
control account 統制賬戶 ? Kn~fs8
copyright 版權 i`:r2kU:*W
corporation 公司 kjW`k?'s
cost 成本 ZGOI8M]@
cost accounting 成本會計 ]pA}h.R#-
cost of labour 勞工成本 k4-C*Gx$h
cost of production 生產成本 {=d\t<p*n
cost of manufacture 製造成本 mY1$N}8fm
cost of sales 銷貨成本 BPKeG0F7
cost price 成本價格 PFIL)D
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credit 貸方 )Nq$~aAm
credit note 收款通知單 Hv>Hz*s_I
creditor 債權人 5k}U
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crossed check 橫線支票
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current account 往來活期賬戶 oM-@B'TK
current asset 流動資產 pr-!otz
current liability 流動負債 SIRZ_lt$r
current profit and loss 本期損益 #6JCm!s
debit 借方 {ByT,92
debt 債務 `ml;#n,*
debtor 債務人 *Mqg_} 0Y
deed 契據 #PmF@
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deferred assets 遞延資產 'bg%9}
deferred liabilities 遞延負債 D`.CXFI+U
delivery 交貨 Tr}c]IP*
delivery expense 送貨費 '
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delivery order 出貨單 { l LUZM
demand draft 即期匯票 $y> J=
demand note 即期票據 U07n7`2w
demurrage charge 延期費 \d%SC <s
deposit 存款 _" F(w"|
deposit slip 存款單 X;p,Wq#D'
depreciation 折舊 ?Zoq|Q+
direct cost 直接成本 i@_|18F]`
direct labour 直接人工 g!%csf
director 董事 {N;XjV1x
discount 折扣 ? P`]^#
discount on purchase 進貨折扣 4Kt?; y
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