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。 @}^VA9ULK
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acceptance 承兌 b$Ei>%'/";
account 賬戶 $2]>{g
accountant 會計員 Z1$S(p=)L
accounting 會計 MYJMZ3qBi
accounting system 會計制度 I=Y_EjZD
accounts payable 應付賬款 asQ^33g z
accounts receivable 應收賬款 ',Z]w;D!G
accumulated profits 累積利益 5l,Lp'k
adjusting entry ?#123;整記錄 6*1f -IbV
adjustment ?#123;整
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administration expense 管理費用 oG hMO
advances 預付 /ZL6g
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advertising expense 廣告費 $BLd>gTzmv
agency 代理 ~md06"AYJ
agent 代理人 p")"t`k7
agreement 契約 KAVkYL0
allotments 分配數 M`iE'x
allowance 津貼
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amalgamation 合併 ',D%,N}J
amortization 攤銷 h`v T[u~l
amortized cost 應攤成本 19[.&-u"
annuities 年金 C!1)3w|
applied cost 已分配成本 +~==qLsU
applied expense 已分配費用 Y~r)WV!G
applied manufacturing expense 己分配製造費用 ?{L'd
apportioned charge 攤派費用 A*|\E:fo
appreciation 漲價 EIpz-"S
article of association 公司章程 wSZMHIW
assessment 課稅 RA){\~@wC
assets 資產 <jaQ0S{|
attorney fee 律師費 xMpgXB!'
audit 審計 WFmW[< g
auditor 審計員 cUw$F{|W
average 平均數 ?oV|.LM:W
average cost 平均成本 &-My[t
bad debt 壞賬 A^|~>9
balance 餘額 =<TJ[,h
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balance sheet 資產負債表 f"4w@X2F
bank account 銀行賬戶 NE &{_i!
bank balance 銀行結存 n0 V^/j}
bank charge 銀行手續費 S*7 6V"")
bank deposit 銀行存款 On[yL$?
bank discount 銀行貼現 SC3_S.
bank draft 銀行匯票 #oR@!?
bank loan 銀行借款 ]T.+(\I
bank overdraft 銀行透支 ,nV4%Aa
bankers acceptance 銀行承兌 z$
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bankruptcy 破產 00r7trZW^
bearer 持票人 iG=Di)O
beneficiary 受益人 gC_KT,=H;
bequest 遺產 U?5G%o(q
bill 票據 .F$cR^i5u
bill of exchange 匯票 \#N?
bill of lading 提單 i
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bills discounted 貼現票據 _S-@|9\
bills payable 應付票據 Otf{)f
bills receivable 應收票據 $(*>]PC+)
board of directors 董事會 @a
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bonds 債券 h7o.RRhK
bonus 紅利 OpK_?XG
book value 賬面價值 <:8Ew
bookkeeper 簿記員 O*W<za;
bookkeeping 簿記 0f'LXn
branch office general ledger 支店往來賬戶 kZi/2UA5Z
broker 經紀人 MY}K.^4^
brought down 接前 [r'A8!/|[
brought forward 接上頁 Cbm^:
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budget 預算 {.y_{yWo
by-product 副產品 #~.RJ%
by-product sales 副產品銷售
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capital 股本 ^r mQMjF
capital income 資本收益 P|C
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capital outlay 資本支出 wTG(U3{3K
capital stock 股本 qL[SwEc
capital stock certificate 股票 l@-h.tS
carried down 移後 f/iM
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carried forward 移下頁 1xh7KBr,
cash 現金 :3b02}
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cash account 現金賬戶 <td]k%*+
cash in bank 存銀行現金 JO90TP
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cash on delivery 交貨收款 t*u#4I1
cash on hand 庫存現金 }6=)w@v
cash payment 現金支付 MX.?tN#F|H
cash purchase 現購 1X9s\JKQ
cash sale 現沽 Wcm8,?*
cashier 出?#123;員 LhM$!o?W
cashiers check 本票 *;~u 5y2b
certificate of deposit 存款單折 gU NWM^n
certificate of indebtedness 借據 U4yl{?
certified check 保付支票
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certified public accountant 會計師 #N'9
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charges 費用 4z9lk^#"X
charge for remittances 匯水手續費 ^H{YLO
charter 營業執照 G.v(2~QFd
chartered accountant 會計師 k}NM]9EAE
chattles 動產 E0EK88
check 支票 $ ]#WC\Hv
che stub 支票存根 CH;U_b
closed account 己結清賬戶
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closing 結算 Ym!e}`A\F
closing entries 結賬紀錄 j0V/\Ep)T<
closing stock 期末存貨 )5gj0#|CG@
closing the book 結賬 ,]W|"NUI
columnar journal 多欄日記賬 "k{so',7z
combination 聯合 Y$]zba
commission 佣金 0 yq
commodity 商品 4KnBb_w
common stock 普通股 1EEcNtpub]
company 公司 -)VjjKz]8
compensation 賠償 y_=y%
compound interest 複利 q CYu@Ho
consignee 承銷人 PPIO<K 3`
consignment 寄銷 M*kE |q/K
consignor 寄銷人 6=;(~k&x9:
consolidated balance sheet 合併資產負債表 &ah%^Z4um
consolidated profit and loss account 合併損益表 kP ,8[r
consolidation 合併 'wG1un;t
construction cost 營建成本 31a lQ\TH
construction revenue 營建收入 {7z]+ h
contract 合同 .hR
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control account 統制賬戶 Y%;X7VxU*
copyright 版權 X.k8w\~
corporation 公司 }6/M5zF3
cost 成本 , 6X;YY
cost accounting 成本會計 jqc}mI\#
cost of labour 勞工成本 6&ut r!\
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cost of production 生產成本 1p$(\
cost of manufacture 製造成本 kaB|+U9^
cost of sales 銷貨成本 h%ys::\zF
cost price 成本價格 dB0#EJaE
credit 貸方 M-Efe_VRQc
credit note 收款通知單 >Wt@O\k
creditor 債權人 -oyA5Yx0
crossed check 橫線支票 &l1t5 !
current account 往來活期賬戶 f(D'qV T{
current asset 流動資產 RBn/7
current liability 流動負債 J'X}6Q
current profit and loss 本期損益 `y.4FA4"8
debit 借方 K6p\ >J
debt 債務 B?=R= p
debtor 債務人 %"A8Af**I
deed 契據 N wk
deferred assets 遞延資產 PKrG6%
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deferred liabilities 遞延負債 )LFbz#;Y
delivery 交貨 B]G2P`sN
delivery expense 送貨費 Za|iU`e\
delivery order 出貨單 |nx3x
demand draft 即期匯票 w)+1^eW
demand note 即期票據 Cy$~H
demurrage charge 延期費 )H
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deposit 存款 8fP2qj0
deposit slip 存款單 *P=
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depreciation 折舊 |w|c!;,
direct cost 直接成本 )y*&&q
direct labour 直接人工 $5 mGYF]
director 董事 yO)xN=o^\
discount 折扣 B1 }-
discount on purchase 進貨折扣 gPk,nB
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