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。 ,AH2/^:%c
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acceptance 承兌 ]P e8G(E!
account 賬戶 [)?yH3
accountant 會計員 %c@PTpAM
accounting 會計 owx0J,,G
accounting system 會計制度 ar_@"+tZ
accounts payable 應付賬款 TZhYgV
accounts receivable 應收賬款 Z^Yy
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accumulated profits 累積利益 mD%IHzbn
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adjusting entry ?#123;整記錄 eV"s5X[$
adjustment ?#123;整 t +|t/1s2
administration expense 管理費用 Fj46~#ZZ
advances 預付 &crR nv?
advertising expense 廣告費 .hJcK/m
agency 代理 ]xGpN ]u
agent 代理人 ux~=}{tz
agreement 契約 <
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allotments 分配數 &3Lhb}m
allowance 津貼 S9[Y1qH>K
amalgamation 合併 :j? MEeu
amortization 攤銷 ,H_d#Koa.
amortized cost 應攤成本 KA>QW[HX
annuities 年金 Qq%~e41ec
applied cost 已分配成本 CwD=nT5`
applied expense 已分配費用 %, S{9q
applied manufacturing expense 己分配製造費用 vSR5F9
apportioned charge 攤派費用 KquuM ]5S
appreciation 漲價 Vha,rIi
article of association 公司章程 g_JQW(_
assessment 課稅 51-'*Y
assets 資產 7K1_$vd
attorney fee 律師費 v\E6N2.S
audit 審計 4"UH~A;^
auditor 審計員 ]WK~`-3C^
average 平均數 CF:L#r
average cost 平均成本 R@#xPv4o%
bad debt 壞賬 4 !m'9
balance 餘額 kgI8PybY
balance sheet 資產負債表 _
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bank account 銀行賬戶 Q5A,9ovNZ
bank balance 銀行結存 =!)x`1j!S
bank charge 銀行手續費 jrpki<D
bank deposit 銀行存款 4C )sjk?m
bank discount 銀行貼現 {
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bank draft 銀行匯票 _GM?`
bank loan 銀行借款 _2{2Xb
bank overdraft 銀行透支 ,&
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bankers acceptance 銀行承兌 hl0\$
bankruptcy 破產 Bw~jqDZ}|
bearer 持票人 d|8-#.gV
beneficiary 受益人 ,f@j4*)
bequest 遺產
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bill 票據 4 Dy1M}7
bill of exchange 匯票 i'.D=o
bill of lading 提單 X"9N<)C
bills discounted 貼現票據 f^KN8N
bills payable 應付票據 &3J^z7kU
bills receivable 應收票據 #^yOW^
board of directors 董事會 =oM#]M'G+(
bonds 債券 JTObyAoW
bonus 紅利 Q}cti/
book value 賬面價值 | UB)q5I
bookkeeper 簿記員 UFLx'VXd
bookkeeping 簿記 vvs2:87zvJ
branch office general ledger 支店往來賬戶 $j8
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broker 經紀人 hk$I-
brought down 接前 a:OM I
brought forward 接上頁 q<Qjc
budget 預算 (5CgC<
by-product 副產品 'nq~1 >i
by-product sales 副產品銷售 y^[t3XA6Q
capital 股本 |KZX_4
capital income 資本收益 ]O{i?tyX
capital outlay 資本支出 MK1#^9Zr
capital stock 股本 L8H:,} 2
capital stock certificate 股票 [qxU
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carried down 移後 ;<mcvm
carried forward 移下頁
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cash 現金 Onh
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cash account 現金賬戶 ,CN(;z)
cash in bank 存銀行現金 R4T@ ]l&W
cash on delivery 交貨收款 oRJ
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cash on hand 庫存現金 s5 {B1e
cash payment 現金支付 KJv%t_4'F
cash purchase 現購 gK( G1
cash sale 現沽 X
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cashier 出?#123;員 CU*TY1%
cashiers check 本票 =CD.pw)B1
certificate of deposit 存款單折 J}+N\V~
certificate of indebtedness 借據 Ekik_!aB
certified check 保付支票 U&{w:P
certified public accountant 會計師 )_OGt [_H
charges 費用 "5z@A/Z/
charge for remittances 匯水手續費 iz)r.TJ
charter 營業執照 oO`a {n-
chartered accountant 會計師 8 R7w$3pp\
chattles 動產 x %9Ca)r?}
check 支票 dG8mE&$g
che stub 支票存根 edCVIY'1
closed account 己結清賬戶 zb4{nzX=
closing 結算 ,G-
closing entries 結賬紀錄 RZKx!X4=q
closing stock 期末存貨 E:k]Z
closing the book 結賬 .{ZJywE<
columnar journal 多欄日記賬 /d">}%Jn
combination 聯合 H+-x.l`
commission 佣金 VbMud]40F
commodity 商品 B/qN1D]U.
common stock 普通股 <}h<By)
company 公司 xK)<763q>
compensation 賠償 s;E(51V<>
compound interest 複利 3$Vx8:Rhdn
consignee 承銷人 rNKeY48\
consignment 寄銷 n~BQq-1
consignor 寄銷人 _Pa@%/
consolidated balance sheet 合併資產負債表 )db:jPkwd
consolidated profit and loss account 合併損益表 aMxj{*v7
consolidation 合併 tQYV4h\Qj
construction cost 營建成本 8~yP?#p
construction revenue 營建收入 ixK9/5T
contract 合同 mPqKk
control account 統制賬戶 UZmUYSu;
copyright 版權 !syyOfu`}
corporation 公司 tC oE4Ed
cost 成本 JiO8EIM
cost accounting 成本會計 );yZyWDV
cost of labour 勞工成本 `s Im&.d
cost of production 生產成本 :?LNP3}
cost of manufacture 製造成本 98
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cost of sales 銷貨成本 _?y3 &4N)
cost price 成本價格 6v]`s
credit 貸方 Ek
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credit note 收款通知單 FV7'3fIa
creditor 債權人 $T:;KcW)
crossed check 橫線支票 !.MbPPNp
current account 往來活期賬戶 [u=yl0f
current asset 流動資產 GA`
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current liability 流動負債 p:$kX9mT&
current profit and loss 本期損益 #8
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debit 借方 <gGO
debt 債務 $)c[FR~a
debtor 債務人 f*88k='\W
deed 契據 %X^qWKix}m
deferred assets 遞延資產 ]dl.~;3~~
deferred liabilities 遞延負債 1*$6u5.=F
delivery 交貨 0_-o]BY
delivery expense 送貨費 ;I80<SZ
delivery order 出貨單 ^'du@XCf}
demand draft 即期匯票 N!ay#V
demand note 即期票據 :xq{\"r
demurrage charge 延期費 yi Xb<g+B
deposit 存款 ?~T(Cue>
deposit slip 存款單 1Z;cb0:
depreciation 折舊 ?azLaAG
direct cost 直接成本 Y,yU460T8
direct labour 直接人工 ]bmf}&
director 董事 AZ^>osr
discount 折扣 {q+
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discount on purchase 進貨折扣 4+nZ4a>LH?
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