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。 aFYIM`?(
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acceptance 承兌 (A#^l=su
account 賬戶 oPM96
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accountant 會計員 PZ9I`P!C
accounting 會計 R 9\*#c
accounting system 會計制度 +0Y&`{#Z
accounts payable 應付賬款 5;EvNu
accounts receivable 應收賬款 L4HI0Mx
accumulated profits 累積利益 bn5 Su=]
adjusting entry ?#123;整記錄 :I#V.
adjustment ?#123;整 ez$(c
administration expense 管理費用 4B.*g-L
advances 預付 &8lZNv8;(p
advertising expense 廣告費 +e``OeXog
agency 代理 |{ip T SH
agent 代理人 L8B!u9%
agreement 契約 0(HU}I
allotments 分配數 (<9u-HF#
allowance 津貼 ms]sD3z/W+
amalgamation 合併 y6a3tG
amortization 攤銷 0 H:X3y+
amortized cost 應攤成本 ;=z:F<Y
annuities 年金 ZECfR>`x
applied cost 已分配成本 XL^GZ
applied expense 已分配費用 {IjR^J=k
applied manufacturing expense 己分配製造費用 !Uo4,g6r+
apportioned charge 攤派費用 oEv'dQ9
appreciation 漲價 |6-nbj
article of association 公司章程 9*M,R,y
assessment 課稅 z{QqY.Gu{G
assets 資產 W=?<<dVYD
attorney fee 律師費 2,b$7xaf
audit 審計 l/5
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auditor 審計員 ]-#DB^EQ
average 平均數 L4W5EO$
average cost 平均成本 Pm7}"D'/
bad debt 壞賬 /n&&Um\
balance 餘額 ih3n<gXF
balance sheet 資產負債表 Di{de`
bank account 銀行賬戶 UN#S;x*
bank balance 銀行結存 jH:[2N?
bank charge 銀行手續費 {.Jlbi9!
bank deposit 銀行存款 ~}
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bank discount 銀行貼現 P%n>Tg80M
bank draft 銀行匯票 $`8wJf9@w
bank loan 銀行借款 ]SE
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bank overdraft 銀行透支 2 %]X+`+O
bankers acceptance 銀行承兌 KI.hy2?e
bankruptcy 破產 6
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bearer 持票人 Q>z8IlJ}
beneficiary 受益人 V7/Rby Q
bequest 遺產 h";L
bill 票據 c71y'hnT
bill of exchange 匯票 "[N!m1i:{
bill of lading 提單 {!`6zBsP
bills discounted 貼現票據 HzJz+ x:
bills payable 應付票據 6A ah9
bills receivable 應收票據 lB4WKn=?Kl
board of directors 董事會 zH
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bonds 債券 l[J8!u2Xp
bonus 紅利 l]SX@zTb
book value 賬面價值 /$m;y[[
bookkeeper 簿記員 LzL
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bookkeeping 簿記 8P`"M#fI
branch office general ledger 支店往來賬戶 ,esmV-
broker 經紀人 Ny#^&-K
brought down 接前 j>kqz>3
brought forward 接上頁 +ZV5o&V>
budget 預算 J}t%p(mb
by-product 副產品 -?a 26o%e
by-product sales 副產品銷售 q3`u1S7Z7
capital 股本 iy"*5<;*DD
capital income 資本收益 ?JUe
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capital outlay 資本支出 mE[y SrV
capital stock 股本 2g<Xtt7+o
capital stock certificate 股票 2an f$^[
carried down 移後 khd4ue$
carried forward 移下頁 /L3:
cash 現金 F0#
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cash account 現金賬戶 v@pky0
cash in bank 存銀行現金
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cash on delivery 交貨收款 CC`JZ.SO
cash on hand 庫存現金 FI.\%x
cash payment 現金支付 AZ<=o
cash purchase 現購 =~
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cash sale 現沽 2 E=L8<
cashier 出?#123;員 4M T 7 `sr
cashiers check 本票 wC*X4 '
certificate of deposit 存款單折 <3
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certificate of indebtedness 借據 '%;m?t%q
certified check 保付支票 naNghGQ
certified public accountant 會計師 HOi`$vX}N
charges 費用 #&4=VGx{
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charge for remittances 匯水手續費 Y-9I3?ar
charter 營業執照 #9s,#
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chartered accountant 會計師 {8etv:y
chattles 動產 {`_i`
check 支票 Nboaf
che stub 支票存根 Rb;'O89Hj@
closed account 己結清賬戶 E{@[k%,_
closing 結算 EX"yxZ~
closing entries 結賬紀錄 ^rz_f{c]-
closing stock 期末存貨 )%]J>&/0J
closing the book 結賬 n+p }\msH
columnar journal 多欄日記賬 =pr7G+_u
combination 聯合 s#MPX3itK
commission 佣金 }0 ?3:A
commodity 商品 3c%c
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common stock 普通股 >GuM]qn
company 公司
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compensation 賠償 +,l-Nz
compound interest 複利 ]###w;
consignee 承銷人 HKe K<V
consignment 寄銷 +ai<
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consignor 寄銷人 ^?|"L>y
consolidated balance sheet 合併資產負債表 5twhm
consolidated profit and loss account 合併損益表 VaPG-n>Vf
consolidation 合併 YZ7.1`8
construction cost 營建成本 d=^z`nt !R
construction revenue 營建收入 Xc.`-J~Il
contract 合同 #z42C?V
control account 統制賬戶 "jCu6Rj d
copyright 版權 r<\u6jF
corporation 公司 U!]dEW|G
cost 成本 ^sZ,2,^
cost accounting 成本會計 0 {mex4
cost of labour 勞工成本 kcEeFG;DQ
cost of production 生產成本 P
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cost of manufacture 製造成本 [ hsds\
cost of sales 銷貨成本 #E]59_
cost price 成本價格 W3RT{\
credit 貸方 P2Y^d#jO
credit note 收款通知單 !9x}
creditor 債權人 xD$\,{
crossed check 橫線支票 '>"
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current account 往來活期賬戶 s^SJY{
current asset 流動資產 >dT*rH 3w
current liability 流動負債 9u:Q,0\
current profit and loss 本期損益 Ca\6vR
debit 借方 :EyD+!LJ
debt 債務 TC"<g
debtor 債務人 Ho%CDz
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deed 契據 Ts9uL5i
deferred assets 遞延資產 .V*^|UXbHi
deferred liabilities 遞延負債 \v/[6&|X0s
delivery 交貨 EV?z`jE9
delivery expense 送貨費 ]f3>-)$*
delivery order 出貨單 ite~E5?#
demand draft 即期匯票 ;d?R:Uw8
demand note 即期票據 SAz
demurrage charge 延期費 aDCwI :Li(
deposit 存款 9FX-1,Jx
deposit slip 存款單 ~XIb\m9H
depreciation 折舊 E'8;10s
direct cost 直接成本 gFh*eC o
direct labour 直接人工 &wX]_:?
director 董事 m kexc~l
discount 折扣 @WB@]-+J
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discount on purchase 進貨折扣 %$mA03[MQ
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