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。 @UCI^a~w
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acceptance 承兌 _@I8B
account 賬戶 FqQqjA
accountant 會計員 WP)r5;Hv`
accounting 會計 *0>![v
accounting system 會計制度 m~;fklX S
accounts payable 應付賬款 ZH8O%>!
accounts receivable 應收賬款 ~
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accumulated profits 累積利益 4W7
adjusting entry ?#123;整記錄 =O= 0 D
adjustment ?#123;整 ACQc
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administration expense 管理費用 Yud]s~N
advances 預付 dQUZ11
advertising expense 廣告費 VC%{qal;q
agency 代理 @Qw~z0PE<l
agent 代理人 C9^[A4O@X!
agreement 契約 #+)AIf
allotments 分配數 >TSPEvWc
allowance 津貼 wQR>S>p
amalgamation 合併 H&K(,4u^
amortization 攤銷 VO#x+u]/
amortized cost 應攤成本 ML6Y_|6
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annuities 年金 kTQ.7mo/\'
applied cost 已分配成本 ks92-%;:
applied expense 已分配費用 [ kI|Thx
applied manufacturing expense 己分配製造費用 W;~ f865
apportioned charge 攤派費用 l1 (6*+
appreciation 漲價 yo\R[i(
article of association 公司章程 0k]$ he;h
assessment 課稅 Dep.Qfv{-
assets 資產 wf47Ulx
attorney fee 律師費 cj
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audit 審計 l-;u*JA
auditor 審計員 -$W#bqvz^
average 平均數 u6hDjN
average cost 平均成本 '@4Myg* b
bad debt 壞賬 L $R"?O7
balance 餘額 Yj%hgb:)
balance sheet 資產負債表 `SDpOqfIrP
bank account 銀行賬戶 1'.SHY|
bank balance 銀行結存 pq8XCOllXx
bank charge 銀行手續費 X.~z:W+
bank deposit 銀行存款 p
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bank discount 銀行貼現 <(YE_<F*
bank draft 銀行匯票 R8[l\Y>Ec
bank loan 銀行借款 7Mx F?
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bank overdraft 銀行透支 bv %Bo4s
bankers acceptance 銀行承兌 m|K"I3W$
bankruptcy 破產 W 7xh
bearer 持票人 %6A."sePO
beneficiary 受益人 #cHH<09rl
bequest 遺產 &BF97%
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bill 票據 zK Rt\;PW
bill of exchange 匯票 n7Em
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bill of lading 提單 Q]44A+M]
bills discounted 貼現票據 m A
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bills payable 應付票據 /j7e
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bills receivable 應收票據 T@K=
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board of directors 董事會 ^\<nOzU?
bonds 債券 :P,g,
bonus 紅利 z{wW6sgPr
book value 賬面價值 8 $5
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bookkeeper 簿記員 w&c6iFMd0
bookkeeping 簿記 n6A N
branch office general ledger 支店往來賬戶 U}#3LFr.?
broker 經紀人 VT>TmfN(I
brought down 接前 E[Xqyp!<
brought forward 接上頁 p\;\hHai
budget 預算 qq
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by-product 副產品 IP?15l w
by-product sales 副產品銷售 rcq^mPdQ
capital 股本 Iax-~{B3AY
capital income 資本收益 #@pgB:~lB
capital outlay 資本支出 " V[=U13
capital stock 股本 #%Hk-a=>)#
capital stock certificate 股票 B#Q` !B4v
carried down 移後 [j3-a4Wu
carried forward 移下頁 !sknO53`H`
cash 現金 3(2WO^zX {
cash account 現金賬戶 /Pbytu);ds
cash in bank 存銀行現金 7Shau%2C
cash on delivery 交貨收款 Q!9
cash on hand 庫存現金 GGM|B}U p
cash payment 現金支付 s=S
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cash purchase 現購 b]0]*<~y
cash sale 現沽 ]e
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cashier 出?#123;員 $C
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cashiers check 本票 [Sr^CYP(
certificate of deposit 存款單折 $ol]G`+
certificate of indebtedness 借據 xL&evG#
certified check 保付支票 34*73WxK
certified public accountant 會計師 rCK
charges 費用 0sMNp
charge for remittances 匯水手續費 *|gY7Av*
charter 營業執照 fMpxe(
chartered accountant 會計師 8=K%7:b
chattles 動產 a/\SPXQ/9
check 支票 o*k.je1
che stub 支票存根 jj,CBNo(
closed account 己結清賬戶 T}}T`Ce
closing 結算 Wtwo1pp
closing entries 結賬紀錄 I`~Giz7@
closing stock 期末存貨 Y9/`w@"v
closing the book 結賬 ]8n*f o2#
columnar journal 多欄日記賬 VGYx(
combination 聯合 %K`th&331
commission 佣金 }s7@0#j@a
commodity 商品 Z5j\ M
common stock 普通股 bI-uF8"
company 公司 vh$I
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compensation 賠償 Aaw]=8 OI
compound interest 複利 6%a9%Is!O
consignee 承銷人 70GwTK.{~
consignment 寄銷 ;tJ}*!z
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consignor 寄銷人 pqCp>BO?O
consolidated balance sheet 合併資產負債表 ~GLWhe-
consolidated profit and loss account 合併損益表 8aqH;|fG}
consolidation 合併 =Lh8#>T\h
construction cost 營建成本 q90
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construction revenue 營建收入 Bq5-L}z
contract 合同 b FMBIA|
control account 統制賬戶 &wX568o
copyright 版權 *@VS^JB
corporation 公司 ~W2Od2p!
cost 成本 1!%T<!A.
cost accounting 成本會計 q)l1tC72
cost of labour 勞工成本 .rwa=IW
cost of production 生產成本 O:]e4r,'
cost of manufacture 製造成本 pJ3-f k"i
cost of sales 銷貨成本 b$eN]L
cost price 成本價格 !X5LgMw^ ;
credit 貸方 1`sTGNo
credit note 收款通知單 j5gL67B
creditor 債權人 h]]B@~
crossed check 橫線支票 z',f'3+
current account 往來活期賬戶 DO
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current asset 流動資產 {UFs1
current liability 流動負債 ae#Qeow`
current profit and loss 本期損益 rQ-,mq
debit 借方 ~<Z7\yS)
debt 債務 fB)S: f|
debtor 債務人 rw$ =!iyO
deed 契據 h+!@`c>)Y
deferred assets 遞延資產 S^x?<kYQau
deferred liabilities 遞延負債 P8X59^cJ
delivery 交貨 dC/@OV)0#
delivery expense 送貨費 b&*)C#7/T
delivery order 出貨單 K8JshFIe
demand draft 即期匯票 gF2,Jm@"6
demand note 即期票據 nh]HEG0CZJ
demurrage charge 延期費 |\U 5m6 q
deposit 存款 }0C v J4
deposit slip 存款單 \>tx:;D3
depreciation 折舊 6u9?
direct cost 直接成本 Zg4kO;r08
direct labour 直接人工 =`k',V_
director 董事 #0f6X,3
discount 折扣 P# |}]oG%
discount on purchase 進貨折扣 7lx
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