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。 V,G|k!!
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acceptance 承兌 IqD_GL)Ms
account 賬戶 )'4k|@8|
accountant 會計員 Mv6-|O
accounting 會計 TEaJG9RU>v
accounting system 會計制度 fF V!)Zj
accounts payable 應付賬款 /<]{KI
accounts receivable 應收賬款 m`FNIY
accumulated profits 累積利益 4Z/Q=Mq2
adjusting entry ?#123;整記錄 `YIf_a{
adjustment ?#123;整 1SR+m
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administration expense 管理費用 [!U?}1YQ
advances 預付 EeF'&zE-
advertising expense 廣告費 aG92ay
agency 代理 pb=cBZ$
agent 代理人 /\WQxe
agreement 契約 ,Bal
allotments 分配數 q@xBJ[IM
allowance 津貼 yfC^x%d7G
amalgamation 合併 H
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amortization 攤銷 m2v'WY5u
amortized cost 應攤成本 :=[XW?L%x
annuities 年金 }~A
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applied cost 已分配成本 }sOwp}FV8X
applied expense 已分配費用 =%>oR
applied manufacturing expense 己分配製造費用 _`pD`7:aI^
apportioned charge 攤派費用 &Ky_v^
appreciation 漲價 ~mR'Q-hi<
article of association 公司章程 [ U wi
assessment 課稅 Jyqc2IH
assets 資產 |USX[jm\
attorney fee 律師費 !1G ."fo
audit 審計 -P]sRl3O;
auditor 審計員 \R3H+W
average 平均數 xQp|;oW;z
average cost 平均成本 V.{H9n]IO
bad debt 壞賬 3hK#'."`N
balance 餘額 W[}s o6
balance sheet 資產負債表 ($~RoQ=0S
bank account 銀行賬戶 q=9`06
bank balance 銀行結存 Q;D0<Bv
bank charge 銀行手續費 7ek&[SJ>,/
bank deposit 銀行存款 Cj?L@%"
bank discount 銀行貼現 ubmrlH\d
bank draft 銀行匯票 `Ps:d^8*P
bank loan 銀行借款 G2^et$<{uU
bank overdraft 銀行透支 tyDM'|p
bankers acceptance 銀行承兌 NMi45y(Y
bankruptcy 破產 +
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bearer 持票人 +|ycvHd
beneficiary 受益人 kWrp1`
bequest 遺產 B.L]Rk\4
bill 票據 E=#0I]v[
bill of exchange 匯票 O1`9Y}G(r
bill of lading 提單 A2nqf^b{#
bills discounted 貼現票據 0]jA<vLR
bills payable 應付票據 o#hjvg
bills receivable 應收票據 1Zi,b
board of directors 董事會 E~a3r]V/
bonds 債券 YX_gb/A
bonus 紅利 l#}.^71+
book value 賬面價值 ?PyG/W
bookkeeper 簿記員 %DQhM ,c@
bookkeeping 簿記 5P'p2x#U
branch office general ledger 支店往來賬戶 wGZR31
broker 經紀人 "$}vP<SM
brought down 接前 V$uk6#
brought forward 接上頁 ykFJ%sw3X
budget 預算 Z*Fr
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by-product 副產品 >B>CB3U
by-product sales 副產品銷售 {N#KkYH{"
capital 股本 A mwa)
capital income 資本收益 ''kS*3
capital outlay 資本支出 YOJ6w
capital stock 股本 Wn>@9
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capital stock certificate 股票 $\?yAE
carried down 移後 g9Yz*Nee<
carried forward 移下頁 {Ions~cO)
cash 現金 R9!Uo
cash account 現金賬戶 hbcuK&
cash in bank 存銀行現金 >pr=|$zk=
cash on delivery 交貨收款
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cash on hand 庫存現金
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cash payment 現金支付 _H^^y$+1
cash purchase 現購 A Z{^o4<q
cash sale 現沽 3<=G?of
cashier 出?#123;員 ZKdeB3D
cashiers check 本票 2>l,no39t+
certificate of deposit 存款單折 -$,%f?
certificate of indebtedness 借據 /QEiMrz@6
certified check 保付支票 d|iy#hy"_
certified public accountant 會計師 :(_+7N[KA
charges 費用 8+Bu+|c%f
charge for remittances 匯水手續費 bTSL<"(]N
charter 營業執照 B7Tk4q\;Q
chartered accountant 會計師 42 \-~]
chattles 動產 0W%@gs5d&
check 支票 u@
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che stub 支票存根 ^Eo=W/
closed account 己結清賬戶 k'PQ}
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closing 結算 )=DGdIEt
closing entries 結賬紀錄 WW@d:R
closing stock 期末存貨 l)-Mq@V
closing the book 結賬 )}L??|#
columnar journal 多欄日記賬 H- p;6C<
combination 聯合 1+7GUSIb
commission 佣金 Vj!rT
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commodity 商品 _pH{yhA
common stock 普通股 [0UGuj
company 公司 d
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compensation 賠償 :
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compound interest 複利 S:61vD
consignee 承銷人 9RwawTM
consignment 寄銷 X1vNF|o~
consignor 寄銷人 1JEnnqu
consolidated balance sheet 合併資產負債表 /Ky__l!bu
consolidated profit and loss account 合併損益表 s[Ur~Wvn
consolidation 合併 1w"8~Z:UXV
construction cost 營建成本 #*>E*#?t
construction revenue 營建收入 :L
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contract 合同 iL7VFo:Q
control account 統制賬戶 RL
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copyright 版權 8by@iQ
corporation 公司 #Z~C`n
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cost 成本 AddeaB5<
cost accounting 成本會計 T$=4O9G
cost of labour 勞工成本 4eH.9t
cost of production 生產成本 <:|3rfm#
cost of manufacture 製造成本 QjPj[c
cost of sales 銷貨成本 ;
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cost price 成本價格 *xR
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credit 貸方 8Q)@
credit note 收款通知單 `8\Ja$ =
creditor 債權人 *Ul*%!
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crossed check 橫線支票 n,O5".aa<
current account 往來活期賬戶 4ujvD ^
current asset 流動資產 rx :z#"?I
current liability 流動負債 mceG!@t
current profit and loss 本期損益 &2I*0
debit 借方 =iHiPvP0
debt 債務 :!zC"d9@
debtor 債務人 Ejq#~
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deed 契據 q|)Q9+6$+
deferred assets 遞延資產 n+1y
deferred liabilities 遞延負債 5f:DN\ ]
delivery 交貨 Tx%VU8\?n
delivery expense 送貨費 j*;N\;iL!*
delivery order 出貨單 <f~Fl^^8
demand draft 即期匯票 VK3it3FI>3
demand note 即期票據 kJ)gP 2E
demurrage charge 延期費 x6'^4y])
deposit 存款 DW(~Qdk
deposit slip 存款單 iwY'4Z
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depreciation 折舊 r(2R<A
direct cost 直接成本 ;,OfJ'q^
direct labour 直接人工 SJgY
director 董事 /OGA$eP
discount 折扣 'b"TH^\
discount on purchase 進貨折扣 %"A_!<n@*`
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