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。 48 | u{
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acceptance 承兌 |DZ3=eWZ
account 賬戶
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accountant 會計員 k=o>DaEh(
accounting 會計 qV`JZ\n
accounting system 會計制度 MlBw=Nr
accounts payable 應付賬款 X|3l*FL
accounts receivable 應收賬款 .xIu
accumulated profits 累積利益 2*<'=*zaQ
adjusting entry ?#123;整記錄 fvUD'
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adjustment ?#123;整 =Lyo]8>,X
administration expense 管理費用 mhXSbo9w-
advances 預付 @T6Z3Zj}
advertising expense 廣告費 Gd08RW
agency 代理 1G6MO
agent 代理人 83ajok4E
agreement 契約 {ylhh%t4hi
allotments 分配數 9^5D28y
allowance 津貼 /e0cx:.w
amalgamation 合併 !Ui"<0[,
amortization 攤銷 ZO !
amortized cost 應攤成本 i$Sq.
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annuities 年金 dU4G!
applied cost 已分配成本 xQetAYP`
applied expense 已分配費用 p>c` GDU
applied manufacturing expense 己分配製造費用 5cza0CriJ
apportioned charge 攤派費用 S
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appreciation 漲價 p@se
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article of association 公司章程 nHB=*Mj DV
assessment 課稅 EC6Q<&]Iw
assets 資產 lv*fK
attorney fee 律師費 3nJd0E
audit 審計 ~SW_jiKM
auditor 審計員 ;Q0WCm\5
average 平均數 Lk-%I?
average cost 平均成本 SB3=5"q
bad debt 壞賬 t
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balance 餘額 Rt{`v<
balance sheet 資產負債表 c T!L+zg
bank account 銀行賬戶 RRBokj)]
bank balance 銀行結存 v\UwL-4[
bank charge 銀行手續費 {_]'EK/w
bank deposit 銀行存款 N {$
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bank discount 銀行貼現 BRx`83CK
bank draft 銀行匯票 vGT#BS%
bank loan 銀行借款 P=j89-e
bank overdraft 銀行透支 j+_pF<$f:
bankers acceptance 銀行承兌 us^2Oplq<
bankruptcy 破產 p
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bearer 持票人 >WsRCBA
beneficiary 受益人 E|aPkq]
bequest 遺產 H$/r{gfg^
bill 票據 8jnz;;|
bill of exchange 匯票 &!kr&g#]
bill of lading 提單 r.V< 5xV
bills discounted 貼現票據 =7Wr
bills payable 應付票據 ZN:~etd
bills receivable 應收票據 Z{|U!tn
board of directors 董事會 BK_x5mGu3
bonds 債券 U1>VKP;5Nn
bonus 紅利 y'9
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book value 賬面價值 Uv-xP(X
bookkeeper 簿記員 )cMW,
bookkeeping 簿記 _TRO2p0
branch office general ledger 支店往來賬戶 S&C
broker 經紀人 ^r7-
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brought down 接前 !*?Ss
brought forward 接上頁 `+
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budget 預算 }/%(7Ff{
by-product 副產品 }wJDHgt]-p
by-product sales 副產品銷售 zlh}8Es
capital 股本 s57-<&@J9
capital income 資本收益 0wmz2zKV
capital outlay 資本支出 QDRgVP
capital stock 股本 (
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capital stock certificate 股票 #l(cBM9sz
carried down 移後 ;btH[a iV
carried forward 移下頁 >?$+hZz<
cash 現金 }<EA)se"
cash account 現金賬戶 .Jt&6N
cash in bank 存銀行現金 SOyE$GoOsx
cash on delivery 交貨收款 qq&G~y
cash on hand 庫存現金 Om%9 x
cash payment 現金支付 Ba$Ibq,r/
cash purchase 現購 ugM,wT&~Y
cash sale 現沽 XeaO,P
cashier 出?#123;員 LDJ=<c!
cashiers check 本票
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certificate of deposit 存款單折 EH'?wh|Yp
certificate of indebtedness 借據 K#=)]qIk
certified check 保付支票 kpM5/=f/@
certified public accountant 會計師 uLw$`ihw
charges 費用 ^oFg5
charge for remittances 匯水手續費 J^@0Ff;=5^
charter 營業執照 QY,.|
chartered accountant 會計師 V}#2pP
chattles 動產 QY<{S&k9
check 支票 UGy~Ecv
che stub 支票存根 hi>sDU<x
closed account 己結清賬戶 GdqT4a\S
closing 結算 [TPr
closing entries 結賬紀錄 U!"+~d)
closing stock 期末存貨 ^/Id!Y7
closing the book 結賬 3N?WpA768/
columnar journal 多欄日記賬 0Ts[IHpg&E
combination 聯合 >Xq:?}-m2
commission 佣金 ~;Ga65_6_
commodity 商品 x}G["ZU}v]
common stock 普通股 _MZqH8
company 公司 PrIS L[@
compensation 賠償 "}i\"x;s
compound interest 複利 a.a5qwG
consignee 承銷人 %y~=+Sm%m
consignment 寄銷 jXO*_R
consignor 寄銷人 54kd>)|"ag
consolidated balance sheet 合併資產負債表 m8F-#?~
consolidated profit and loss account 合併損益表 2\ /(!n
consolidation 合併 taXS>*|B
construction cost 營建成本 g?ID}E~<
construction revenue 營建收入 8X`Gm!)
contract 合同 S~+}_$
control account 統制賬戶 ~y+QL{P4~
copyright 版權 #msXAy$N3r
corporation 公司 5N(/K. ^
cost 成本 b$P=rIB
cost accounting 成本會計 @|xcrEnP}B
cost of labour 勞工成本 [-cYFdt"V
cost of production 生產成本 }d2]QD#O
cost of manufacture 製造成本 uhUC m
cost of sales 銷貨成本 5taYm'
cost price 成本價格 T<\Q4Coth
credit 貸方 KaC+x-%K
credit note 收款通知單 %|[+\py$Q
creditor 債權人 ^$aj,*Aj~
crossed check 橫線支票 DCv~^
current account 往來活期賬戶 x68$?CD
current asset 流動資產 qZlb?b"
current liability 流動負債 Z
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current profit and loss 本期損益 ir<HC 'D[
debit 借方 F8km8lPQl
debt 債務 \?-`?QPux
debtor 債務人 |1H"ya
deed 契據 AD4KoT&
deferred assets 遞延資產 h
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deferred liabilities 遞延負債 }E+}\&
delivery 交貨 )/h~csy:~
delivery expense 送貨費 \D] N*
delivery order 出貨單 4"fiEt,t<x
demand draft 即期匯票 \+mc
demand note 即期票據 ;"=a-$vm
demurrage charge 延期費 ["}0umt
deposit 存款 hf
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deposit slip 存款單 }3cOZd_,t
depreciation 折舊 k/W$)b:Of`
direct cost 直接成本 [^B04x@
direct labour 直接人工 &Ib8xwb:
director 董事 'u$e2^
discount 折扣 5An|#^]
discount on purchase 進貨折扣 RQ#g
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