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。 glppb$oB\
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acceptance 承兌 nUvxO `2
account 賬戶 ^KJIT3J(#
accountant 會計員 O5Xu(q5+
accounting 會計 }]H_|V*f
accounting system 會計制度 <99Xg_e
accounts payable 應付賬款 j5:{H4?
accounts receivable 應收賬款 )5
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accumulated profits 累積利益 WeTs va+
adjusting entry ?#123;整記錄 &@xixbg
adjustment ?#123;整 _KkLH\1g$
administration expense 管理費用 A8R}W=
advances 預付 O9k9h
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advertising expense 廣告費
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agency 代理 v&B*InR?+
agent 代理人 *_z5Pa`A
agreement 契約 lc=C
allotments 分配數 ^V~rS8]gj
allowance 津貼 G8lR_gD"!
amalgamation 合併 T}X#I'Z
amortization 攤銷 .sA?}H#wb
amortized cost 應攤成本 t "J"G@1)
annuities 年金 & ;+u.X
applied cost 已分配成本 !z;a>[T'
applied expense 已分配費用 )BY\c7SG
applied manufacturing expense 己分配製造費用 @l^=&53T
apportioned charge 攤派費用 _e=R[
appreciation 漲價 1Q6WpS
article of association 公司章程 por[p\ M.
assessment 課稅 0f
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assets 資產 lV-7bZ
attorney fee 律師費 _1`*&k
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audit 審計 vvLm9Tw
auditor 審計員 hp}J_/+4n
average 平均數 lu(<(t,Lbs
average cost 平均成本 0EYK3<k9!
bad debt 壞賬 [BHf>
balance 餘額 OCF\*Sx
balance sheet 資產負債表 j3rBEQ,R
bank account 銀行賬戶 a'ViyTBo
bank balance 銀行結存 ]+W+8)f1M
bank charge 銀行手續費 Nf>1`eP
bank deposit 銀行存款 E{d Mdz
bank discount 銀行貼現 \c+)Y}:D
bank draft 銀行匯票 J56+eC(
bank loan 銀行借款 IEdC
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bank overdraft 銀行透支 Xz0jjO,
bankers acceptance 銀行承兌 =/"Of
bankruptcy 破產 5DfAL;o!
bearer 持票人 X|H%jdta
beneficiary 受益人 dfe 9)m>
bequest 遺產 Mu18s}
bill 票據 c/I.`@
bill of exchange 匯票 x{C=r dp__
bill of lading 提單 @YP\!#"8
bills discounted 貼現票據 [SgP1>M
bills payable 應付票據 ]?xF'3#
bills receivable 應收票據 k'wF+>
board of directors 董事會 E) >~0jv
bonds 債券 UnZ*"%
bonus 紅利 rB|D^@mG
book value 賬面價值 ;"&^ckP
bookkeeper 簿記員 [syuoJ
bookkeeping 簿記 gy _86y@
branch office general ledger 支店往來賬戶 <oPo?r|oM|
broker 經紀人 O: sjf?z
brought down 接前 (^Xp\dyZL
brought forward 接上頁 L._I"g5 H9
budget 預算 7[QU
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by-product 副產品 XZA3TZ
by-product sales 副產品銷售 t-lWvxXe
capital 股本 nbw&+dcJ8
capital income 資本收益 :KZI+
capital outlay 資本支出
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capital stock 股本 Fm{Ri=X<:
capital stock certificate 股票 LS4c|Dv
carried down 移後 GdR>S('
carried forward 移下頁 ?};}#%971
cash 現金 \*!?\Ko`W
cash account 現金賬戶
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cash in bank 存銀行現金 J& +s
cash on delivery 交貨收款 B @UaaWh
cash on hand 庫存現金 1#Dpj.cO#
cash payment 現金支付 z['>`Kt
cash purchase 現購 H]Q Z4(
cash sale 現沽 $.cNY+ k
cashier 出?#123;員 a|32Pn
cashiers check 本票 1okL]VrI
certificate of deposit 存款單折
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certificate of indebtedness 借據 @h
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certified check 保付支票 G[r_|-^S
certified public accountant 會計師 (}"r 5
charges 費用 75@){ :
charge for remittances 匯水手續費 V{$(#r
charter 營業執照 +XJj:%yt
chartered accountant 會計師 "a-Ex ]
chattles 動產
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check 支票 J+[&:]=P
che stub 支票存根 DL|,:2`
closed account 己結清賬戶 5P
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closing 結算 6/T
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closing entries 結賬紀錄 q>%KIBh(
closing stock 期末存貨 EkEM|<GNd
closing the book 結賬 2JYyvJ>
columnar journal 多欄日記賬 D.j'n-yw
combination 聯合 g[44YrRD
commission 佣金 oU$Niw9f
commodity 商品 X(?.*m@+TB
common stock 普通股 WHqp7NPl
company 公司 &'N{v@Oi)
compensation 賠償 PNd]Xmv)
compound interest 複利 4!d&Zc>C4
consignee 承銷人 .Hl]xI$;+
consignment 寄銷 iT%
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consignor 寄銷人 za1MSR
consolidated balance sheet 合併資產負債表 J8J~$DU\Gv
consolidated profit and loss account 合併損益表 IaH8#3+a
consolidation 合併 j =r`[Bm
construction cost 營建成本 |J'@-*5?[8
construction revenue 營建收入 X7?p$!M6;B
contract 合同 K\nN2y
control account 統制賬戶
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copyright 版權 &kHp}\
corporation 公司 S WVeUL#5
cost 成本 VThcG(
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cost accounting 成本會計 @T._
cost of labour 勞工成本 wRgmw
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cost of production 生產成本 (8qMF{
cost of manufacture 製造成本 kT
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cost of sales 銷貨成本 m(s(2
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cost price 成本價格 M3o dyO(
credit 貸方 >zFe)
credit note 收款通知單 wXMKQ)$(
creditor 債權人 D*o_IrG_(
crossed check 橫線支票 CuR\JKdRo
current account 往來活期賬戶 3DV';
current asset 流動資產 Y
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current liability 流動負債 xpxUn8.
current profit and loss 本期損益 5:Pp62
debit 借方 LU l6^JU
debt 債務
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debtor 債務人 \-0@9E<D
deed 契據 }7RR",w
deferred assets 遞延資產 zu5'Ex`gQa
deferred liabilities 遞延負債 A`TVV
delivery 交貨 Jor>YB`X
delivery expense 送貨費 `ky<
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delivery order 出貨單 am{f<v,EI
demand draft 即期匯票 N#Y%+1
demand note 即期票據 d=o|)kV
demurrage charge 延期費 0Jm6 r4s?
deposit 存款 --d<s
deposit slip 存款單 (8TB*BhQ_
depreciation 折舊 ,=O`'l>K
direct cost 直接成本
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direct labour 直接人工 K:Wxx"
director 董事 -$f~V\M
discount 折扣 MIo<sJuv
discount on purchase 進貨折扣 jGl8y!aM
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