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。 uc.dtq!
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acceptance 承兌 0F"W~OQ6
account 賬戶 (P(=6-0
accountant 會計員 M
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accounting 會計 -4rXOmiA
accounting system 會計制度 hW^*b:v{
accounts payable 應付賬款 4*j6~
accounts receivable 應收賬款 ].=~C"s,a
accumulated profits 累積利益 c"nowbf
adjusting entry ?#123;整記錄 :htz]
adjustment ?#123;整 dC&OjBQ
administration expense 管理費用 .G ^-.p
advances 預付 vbo|q[z
advertising expense 廣告費 7WEh'(`
agency 代理 ]xx}\k
agent 代理人 LB(I^
agreement 契約 8OS@gpz
allotments 分配數 *3uBS2Ld
allowance 津貼 E{LLxGAEZ
amalgamation 合併 fX
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amortization 攤銷 {Xw6]d
amortized cost 應攤成本 $nkvp`A
annuities 年金 u-8b,$@Z>'
applied cost 已分配成本 Ofx]
applied expense 已分配費用 A"SF^p
applied manufacturing expense 己分配製造費用 #9(0.!v
apportioned charge 攤派費用 )S:,q3gxJ
appreciation 漲價 >)Udb//
article of association 公司章程 1g{-DIOmn
assessment 課稅 p)u?x)w=
assets 資產 l i @:
attorney fee 律師費 ~pZ<VH;h
audit 審計 %>z4hH,
auditor 審計員 >/]`
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average 平均數 #Nv^F
average cost 平均成本 ifXGH>
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bad debt 壞賬 pmWt7 }
balance 餘額 9wTN*y
balance sheet 資產負債表 ; ,vGw<|o
bank account 銀行賬戶 {Vw\#/,
bank balance 銀行結存 EbfE/_I
bank charge 銀行手續費 ?M/H{
bank deposit 銀行存款 gNWTzz<[f>
bank discount 銀行貼現 5[[
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bank draft 銀行匯票 /wR,P
bank loan 銀行借款 hfJeVT-/v
bank overdraft 銀行透支 FI(iqSJ6
bankers acceptance 銀行承兌 j`D%
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bankruptcy 破產 mTj?W$+r
bearer 持票人 5LX%S .CW
beneficiary 受益人 eT'Z;ZO
bequest 遺產 M+L8~BD@
bill 票據 /<R[X>]<F
bill of exchange 匯票 8PB 8h
bill of lading 提單 ~pC\"LU`
bills discounted 貼現票據 N|rB~
bills payable 應付票據 8ofKj:W]
bills receivable 應收票據 oSl@EI
board of directors 董事會 d:L|BkQ7*
bonds 債券 Xk
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bonus 紅利 F"ua`ercI
book value 賬面價值 ]aMeMhe-
bookkeeper 簿記員 lz [s
bookkeeping 簿記 iW9o-W
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branch office general ledger 支店往來賬戶 3J_BuMV
broker 經紀人 ng{"W|
brought down 接前 0! W$Cz[
brought forward 接上頁 obz|*1M?
budget 預算 Yo*.? Mq'
by-product 副產品 Xl %ax!/
by-product sales 副產品銷售 CX}==0od
capital 股本 ,\RZ+kC>~
capital income 資本收益 ]zATdfa
capital outlay 資本支出 fZtuP1-4
capital stock 股本 _)U
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capital stock certificate 股票 p.|M:C\xL
carried down 移後 A-&XgOL
carried forward 移下頁 wj{[g^y%
cash 現金 :Ld
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cash account 現金賬戶 JC.nfxG@:
cash in bank 存銀行現金
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cash on delivery 交貨收款 T^DJ/uhd
cash on hand 庫存現金 d=DQS>Nz
cash payment 現金支付 u Wxl\+_i
cash purchase 現購 M-V{(
cash sale 現沽 /Y`u4G()
cashier 出?#123;員 ^1-Vd5g
cashiers check 本票 od-yVE&
certificate of deposit 存款單折 g2%fla7r
certificate of indebtedness 借據 5Ly Wg2
certified check 保付支票 GWa:C\YK
certified public accountant 會計師 <<Q}|$Wu
charges 費用 va[r~
charge for remittances 匯水手續費 HZ[.,DuW
charter 營業執照 ?J ,K[.z
chartered accountant 會計師
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chattles 動產 61W[
check 支票 WyU\,"
che stub 支票存根 'w8p[h
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closed account 己結清賬戶 _J X>
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closing 結算 \ RS
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closing entries 結賬紀錄 E*"oA1/I
closing stock 期末存貨 0^83:C
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closing the book 結賬 |"
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columnar journal 多欄日記賬 b!JrdJO,DP
combination 聯合 #Dp]S,e
commission 佣金 >zo_ }A!
commodity 商品 ~7>D>!
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common stock 普通股 uE,g|51H/
company 公司 %j/}e>$"Nk
compensation 賠償 d]K
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compound interest 複利 |@BX*r
consignee 承銷人 _P9*78
consignment 寄銷 V~sfR^FQ'
consignor 寄銷人 u K=)65]
consolidated balance sheet 合併資產負債表 $'n?V=4
consolidated profit and loss account 合併損益表 r1BL?&X-
consolidation 合併 ;R]~9Aan
construction cost 營建成本 dC>(UDC
construction revenue 營建收入 :[&QoEZW
contract 合同 3}lIY7O
control account 統制賬戶 k_`h (R
copyright 版權 6w4HJZ
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corporation 公司 wpg7xx!
cost 成本
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cost accounting 成本會計 s+E:
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cost of labour 勞工成本 xri(j,mU
cost of production 生產成本 LSrKi$
cost of manufacture 製造成本 @=6oB3tQA
cost of sales 銷貨成本 (SMk!b]}
cost price 成本價格 #$;}-*
credit 貸方 P~;1adi3
credit note 收款通知單 E:y^= Y
creditor 債權人 {dYz|O<
crossed check 橫線支票 "(mF5BE-E
current account 往來活期賬戶 $IqubC>O
current asset 流動資產
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current liability 流動負債 [)?yH3
current profit and loss 本期損益 %c@PTpAM
debit 借方 owx0J,,G
debt 債務 P4:Zy;$v!
debtor 債務人 Z^Yy
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deed 契據 mD%IHzbn
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deferred assets 遞延資產 eV"s5X[$
deferred liabilities 遞延負債 t +|t/1s2
delivery 交貨 Fj46~#ZZ
delivery expense 送貨費 &crR nv?
delivery order 出貨單 A8g_BLj!e
demand draft 即期匯票 ]xGpN ]u
demand note 即期票據 ux~=}{tz
demurrage charge 延期費 <
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deposit 存款 &3Lhb}m
deposit slip 存款單 2BiFP||
depreciation 折舊 mqbCa6>_S
direct cost 直接成本 dL~^C I
direct labour 直接人工 KA>QW[HX
director 董事 Qq%~e41ec
discount 折扣 ,/&|:PkS
discount on purchase 進貨折扣 fw5+eTQ^
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