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。 3c]b)n~Y
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acceptance 承兌 V9{]O
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account 賬戶 Kgi<UkFP
accountant 會計員 +#lM
accounting 會計 $Bs {u=+w
accounting system 會計制度 #t:S.A@
accounts payable 應付賬款 &:dH,
accounts receivable 應收賬款 B&[M7i
accumulated profits 累積利益 j}JrE,|
adjusting entry ?#123;整記錄 hRrn$BdLX
adjustment ?#123;整 Rn9m]x
administration expense 管理費用 YkniiB[/
advances 預付 CohDO
advertising expense 廣告費 :UF%K>k2
agency 代理 T"E6y"D
agent 代理人 jB$IyQ;@
agreement 契約 T_@K&<
allotments 分配數 Ay
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allowance 津貼 V )x$|!(
amalgamation 合併 <SgM@0m
amortization 攤銷 @|63K)Xy
amortized cost 應攤成本 $JJrSwR<h
annuities 年金 mpuq 9)6
applied cost 已分配成本 >0ph9$
applied expense 已分配費用 ||hb~%JK6
applied manufacturing expense 己分配製造費用 /H(?
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apportioned charge 攤派費用 6@{(;~r
appreciation 漲價 uW@oyZUj
article of association 公司章程 ?'@8kpb
assessment 課稅 ZniB]k1
assets 資產 g*
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attorney fee 律師費 toy
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audit 審計 EN;}$jZ>47
auditor 審計員 H%UL%l$
average 平均數
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average cost 平均成本 4'g;TI^
bad debt 壞賬 F+,~v-
balance 餘額 oX S1QT`B
balance sheet 資產負債表 6K-_pg]
bank account 銀行賬戶 [E!o
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bank balance 銀行結存 G-xDN59K
bank charge 銀行手續費 @eD):Y
bank deposit 銀行存款 KxYwJ
bank discount 銀行貼現 !`g~F\l
bank draft 銀行匯票 544X1Ww2
bank loan 銀行借款 7\$qFF-y
bank overdraft 銀行透支 ]iN'x?Fo
bankers acceptance 銀行承兌 wkA+j9.
bankruptcy 破產 k
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bearer 持票人 u frW\X
beneficiary 受益人 Q[vJqkgT
bequest 遺產 \O*-#} ~\
bill 票據 JJ}0gZ
bill of exchange 匯票 [F0s!,P
bill of lading 提單 b J=Jg
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bills discounted 貼現票據 bJRN;g
bills payable 應付票據 M dZ&A}S
bills receivable 應收票據 7'Zky2F
board of directors 董事會 \K@'Z
bonds 債券 Bg5Wba%NK
bonus 紅利 /y _O4
book value 賬面價值 F(k.,0Nc
bookkeeper 簿記員 /^X/ 8
bookkeeping 簿記 *.sVr7=
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branch office general ledger 支店往來賬戶 # {w9s0:
broker 經紀人 xy5lE+E_U
brought down 接前 ^?cz,N~
brought forward 接上頁 \
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budget 預算 <49K>S9O
by-product 副產品 8oUpQcim
by-product sales 副產品銷售 "!Uqcay-
capital 股本 @&%'4j&+
capital income 資本收益 #E?(vA1
capital outlay 資本支出 (]0%}$Fo
capital stock 股本 ,Sq/y~
capital stock certificate 股票 vwjPmOjhS
carried down 移後 d
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carried forward 移下頁 LR.Hh
cash 現金 rR9|6l
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cash account 現金賬戶 A<5ZF27
cash in bank 存銀行現金 &Q;sSIc
cash on delivery 交貨收款 ud xZ0
cash on hand 庫存現金 g!$!F>[
cash payment 現金支付 y4t7`-,~
cash purchase 現購 P_?gq>E8
cash sale 現沽 wfU7G[
cashier 出?#123;員 <(-= 'QA
cashiers check 本票 Rv#]I#O
certificate of deposit 存款單折 @ zs'Y8
certificate of indebtedness 借據 0Fk5kGD,&K
certified check 保付支票 ?]Pmxp
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certified public accountant 會計師 4{hps.$?~
charges 費用 AvxfI"sp
charge for remittances 匯水手續費 zm]aU`j
charter 營業執照 jGXO\:sO
chartered accountant 會計師 +W:=e,=
chattles 動產 &y3OR1_Sm*
check 支票 e\Y*F
che stub 支票存根 biSz?DJ>
closed account 己結清賬戶 "}q@Y=
closing 結算 W=#:.Xj[
closing entries 結賬紀錄 /4a._@1h[y
closing stock 期末存貨 @6{~05.p
closing the book 結賬 ;'5>q&[qbP
columnar journal 多欄日記賬 LV\DBDM
combination 聯合 d]:I(9K
commission 佣金 ZAv,*5&<
commodity 商品 O\E /. B
common stock 普通股 iz8Bf;
company 公司 P
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compensation 賠償 u+'tfFds&
compound interest 複利 e?7&M
consignee 承銷人 P%{^ i]
consignment 寄銷 R_sr?V|"
consignor 寄銷人 nQ q=7Gu
consolidated balance sheet 合併資產負債表 V n*
consolidated profit and loss account 合併損益表 O-LO/*5MI
consolidation 合併 pQshUm"_
construction cost 營建成本 7on.4/;M
construction revenue 營建收入 S
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contract 合同 }dp=?AFg
control account 統制賬戶 .q9
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copyright 版權
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corporation 公司 [x9KVd ^d
cost 成本 ny`#%Vs
cost accounting 成本會計 o$w_Es]Ma
cost of labour 勞工成本 2^^`n1?'
cost of production 生產成本 W#KpPDgZE
cost of manufacture 製造成本 Q^
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cost of sales 銷貨成本 gW-V=LV (
cost price 成本價格 &Q>k7L
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credit 貸方 LL2=& VK
credit note 收款通知單 k9L?+PD
creditor 債權人 `&D|>tiz
crossed check 橫線支票 kuol rfGB
current account 往來活期賬戶 2
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current asset 流動資產 W}5xmz
current liability 流動負債 K{[%7AM
current profit and loss 本期損益 kO|L bQ@=q
debit 借方 <)u`~$n2
debt 債務 _tBTE%sO
debtor 債務人 rcMwFE?|xq
deed 契據 p(~Yx3$*
deferred assets 遞延資產 %KmiH
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deferred liabilities 遞延負債 nHm}zOLc
delivery 交貨 T;,cN7>>O
delivery expense 送貨費 5<UVD:~z
delivery order 出貨單 R~)\3] "2m
demand draft 即期匯票 d5oIH
demand note 即期票據 ig/%zA*Bo
demurrage charge 延期費 S,Xnzrz
deposit 存款 E=>FjCsu<-
deposit slip 存款單 Ed_N[I
depreciation 折舊 )rekY;
direct cost 直接成本 S"xKL{5
direct labour 直接人工 j!]YNH@
director 董事 Z@3i$8
discount 折扣 |h;0H`
discount on purchase 進貨折扣 YhDtUt}?
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