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。 zQQ=8#]
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acceptance 承兌 X8 (,
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account 賬戶 4r'f/s8"#
accountant 會計員 `-L{J0xq
accounting 會計 *^q%b/ f
accounting system 會計制度 ?oX.$E?(
accounts payable 應付賬款
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accounts receivable 應收賬款 |+Fko8-
accumulated profits 累積利益 CPCjY|w7
adjusting entry ?#123;整記錄
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adjustment ?#123;整 %;|^*?!J0
administration expense 管理費用 c~a:i=y67
advances 預付 @] `_+\y
advertising expense 廣告費 0"_FQv
agency 代理 b-rgiR$cg
agent 代理人 ?|t9@r
agreement 契約 5g3D}F>OJ
allotments 分配數 )ieT/0nt
allowance 津貼 S-\;f jh
amalgamation 合併 "
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amortization 攤銷 S0 AaJty
amortized cost 應攤成本 ?UlAwxn
annuities 年金 l|c#
applied cost 已分配成本 P<@V
applied expense 已分配費用 Lgh. 1foK
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 2O^7zW
appreciation 漲價
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article of association 公司章程 VYb6#sl
assessment 課稅 &xG>"sJ
assets 資產 451TTqc
attorney fee 律師費 m4.IaBn/
audit 審計 k%5o5Hx
auditor 審計員 Tq7cZe"6
average 平均數 b3z{FP
average cost 平均成本 T(E$0a)#
bad debt 壞賬 G:HPd.ay
balance 餘額 k/&~8l.$
balance sheet 資產負債表 ]YP J.[n
bank account 銀行賬戶 %B&y^mZv*\
bank balance 銀行結存 H +O7+=&
bank charge 銀行手續費 Ungex@s_
bank deposit 銀行存款 `J%iFm/5*
bank discount 銀行貼現 t<Iy`r71
bank draft 銀行匯票 Dl2`b">u
bank loan 銀行借款 ~9Nn8g6
bank overdraft 銀行透支 f,'gQ5\ X3
bankers acceptance 銀行承兌 ^Gc#D:zU
bankruptcy 破產 mlsM;Ad2
bearer 持票人 x4&<Vr
beneficiary 受益人 0(2r"Hi
bequest 遺產 iB =R
bill 票據 &jh'B ,
bill of exchange 匯票 BM_hW8&G
bill of lading 提單 ~|_s2T
bills discounted 貼現票據 'gDhi!h%
bills payable 應付票據 8cV3VapF
bills receivable 應收票據 Sl,\<a
board of directors 董事會 SLyeonM-C
bonds 債券 vR X_}`m8#
bonus 紅利 WJp9io[GM
book value 賬面價值 |;XkU`G
bookkeeper 簿記員 i /j
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bookkeeping 簿記 rq;Xcc
branch office general ledger 支店往來賬戶 FwB}@)3
broker 經紀人 }IM *Vsk
brought down 接前 %|&Wc pQR
brought forward 接上頁 EZ6\pyNB0#
budget 預算 sYQ=nL
by-product 副產品 |~'PEY
by-product sales 副產品銷售 ?pS,?>J f
capital 股本 VM
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capital income 資本收益 8reis1]2S
capital outlay 資本支出 D<-MbK^S
capital stock 股本 KCE5Z?k
capital stock certificate 股票 U}w,$
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carried down 移後 N,Fmu
carried forward 移下頁 8T&.8r
cash 現金 Sn(e@|!G
cash account 現金賬戶 8.9Z0
cash in bank 存銀行現金 z}>
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cash on delivery 交貨收款 Pz+2(Z
cash on hand 庫存現金 ~]CQ
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cash payment 現金支付 >l<`)4*H
cash purchase 現購 l :e&w(1H
cash sale 現沽 Hs}3c
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cashier 出?#123;員 eXB'>#&s
cashiers check 本票 rD"$,-h
certificate of deposit 存款單折 !^~
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certificate of indebtedness 借據 fl8~*\;Xu
certified check 保付支票 ?pE)K<+Zkf
certified public accountant 會計師 }@Ap_xW
charges 費用 b0QC91
charge for remittances 匯水手續費 )Z.v fc
charter 營業執照 _6y#?8RMB
chartered accountant 會計師 z|pC*1A\
chattles 動產 +v!%z(
check 支票 /2%646
che stub 支票存根 MBeub
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closed account 己結清賬戶 0j}!4D+
closing 結算 E79'<;K,zs
closing entries 結賬紀錄 SauX C
closing stock 期末存貨 K~1uR:DR
closing the book 結賬 pTQ70V3
columnar journal 多欄日記賬 GkOZ=ej
combination 聯合 fJiY~mQ
commission 佣金 y'$Re
commodity 商品 y.iA]
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common stock 普通股 I34|<3t$
company 公司 !HV<2q()
compensation 賠償 VxgP^*
compound interest 複利 4l2/eh]Hc(
consignee 承銷人 E.Vlz^B
consignment 寄銷 ,Y)7M3I
consignor 寄銷人 G\X}gqe(OJ
consolidated balance sheet 合併資產負債表 q(Q$lRj/I-
consolidated profit and loss account 合併損益表 bfE4.YF
consolidation 合併 pXoD*o b
construction cost 營建成本 4r+@7hnK
construction revenue 營建收入 |~+i=y
contract 合同 j
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control account 統制賬戶 I_dO*k%l
copyright 版權 n'5LY9"
corporation 公司 h4 X=d5qd
cost 成本 l;~b:[r
cost accounting 成本會計 S6<z2-y
cost of labour 勞工成本 V6L0\
cost of production 生產成本 M:PEY*4H
cost of manufacture 製造成本 6rP?$mn2
cost of sales 銷貨成本 hw @)W
cost price 成本價格 !l(O$T9T
credit 貸方 J,W<vrKOcN
credit note 收款通知單 -eQ>3x&3r
creditor 債權人 ^uV=|1<%
crossed check 橫線支票 }wIF$v?M
current account 往來活期賬戶 K Y=$RO
current asset 流動資產 #n_ gry!5
current liability 流動負債 +jPJv[W
current profit and loss 本期損益 X-_ $jKfM
debit 借方 CVAX?c{
debt 債務 +{r~-Rn3
debtor 債務人 !*\J4bJe
deed 契據 kgv29j?k;
deferred assets 遞延資產 O{<uW-
deferred liabilities 遞延負債 Fd1t/B,
delivery 交貨 59l9^<{A
delivery expense 送貨費 YXlaE=9bn
delivery order 出貨單 L!c.1Rf_
demand draft 即期匯票 * YR>u@
demand note 即期票據 r,r"?}Z
demurrage charge 延期費 l:.q1UV
deposit 存款 f;`7}7C
deposit slip 存款單 ,Qh9}I7;C
depreciation 折舊 hU~up a<dD
direct cost 直接成本 SR$?pJh D%
direct labour 直接人工 P-_2IZiz
director 董事 N|3a(mtiZ'
discount 折扣 J?$`Tn
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discount on purchase 進貨折扣 0hpU9w}12
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