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。 lFJDdf2:$C
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acceptance 承兌 ;[)O{%s
account 賬戶 b}<?& @
accountant 會計員 !DU4iq_.
accounting 會計 f
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accounting system 會計制度 K)DpC* j
accounts payable 應付賬款 sQ";
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accounts receivable 應收賬款 \%BII>VS
accumulated profits 累積利益 2J;_9
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adjusting entry ?#123;整記錄 9 ^+8b9y
adjustment ?#123;整 sH_B*cr3
administration expense 管理費用 HAKB@h)
advances 預付 ^GL>xlZ(
advertising expense 廣告費 P z<
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agency 代理 e)BU6m%
agent 代理人 kD*r@s]=
agreement 契約 FHOF6}if
allotments 分配數 +%sMd]$,n
allowance 津貼 "Sb<"$:
amalgamation 合併 X^o0t^
amortization 攤銷 $Sls9H+.
amortized cost 應攤成本 ^jYE4gHM
annuities 年金 i(O+XQ}Fyx
applied cost 已分配成本 b%wm-p
applied expense 已分配費用 6Cj$x.-K
applied manufacturing expense 己分配製造費用 i U"2uLgb
apportioned charge 攤派費用 e|1.-P@
appreciation 漲價 {J~VB~('
article of association 公司章程 pE4yx5r5
assessment 課稅 Yx[B*] 2
assets 資產 [Fk|%;B/~
attorney fee 律師費 W @
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audit 審計 y?P4EVknM3
auditor 審計員 8{4SaT.-Rm
average 平均數 (/$a*$
average cost 平均成本 3Z_\.Z1R@
bad debt 壞賬 )=TS)C4
balance 餘額 \p.eY)>
balance sheet 資產負債表 M!4}B
bank account 銀行賬戶 IRG -H!FV
bank balance 銀行結存 ;Z 6ngS
bank charge 銀行手續費 wG LSei-s
bank deposit 銀行存款 +bdj
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bank discount 銀行貼現 Eg+z(m$M
bank draft 銀行匯票 ]5a,%*f+
bank loan 銀行借款 b=PB" -
bank overdraft 銀行透支 +yd{-iH
bankers acceptance 銀行承兌 zBjbH=
bankruptcy 破產 jJqq:.XqB8
bearer 持票人 M$Or|HTG
beneficiary 受益人 9v3%a3
bequest 遺產 }rA
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bill 票據 '*=kt
bill of exchange 匯票 sjj,
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bill of lading 提單 ,Pj UlcO_
bills discounted 貼現票據 :{=2ih-}
bills payable 應付票據 UFPSQ
bills receivable 應收票據 'U*Kb
board of directors 董事會 VMl)_M:'
bonds 債券 dV7~C@k6k8
bonus 紅利 q?$<{Z"
book value 賬面價值 _>u0vGF-
bookkeeper 簿記員 FA$1&Fu3Y
bookkeeping 簿記 I*4g ;1x
branch office general ledger 支店往來賬戶 A(1dq
broker 經紀人 v=J[p;H^H
brought down 接前 Z(c2F]
brought forward 接上頁 p<8Ga.kiN
budget 預算 "t&_!Rm
by-product 副產品 i p;
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by-product sales 副產品銷售 snvixbN
capital 股本 Dssecc'
capital income 資本收益 D<J,3(Yu
capital outlay 資本支出 s)5W:`MH?
capital stock 股本 F.$NYr/|y
capital stock certificate 股票 R4AKp1Y
carried down 移後 ,}23
carried forward 移下頁 z;1qYW[-A
cash 現金 \QP
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cash account 現金賬戶 9-hVlQ~|
cash in bank 存銀行現金 S*'
cash on delivery 交貨收款 J_N`D+m
cash on hand 庫存現金 HwxME%w
cash payment 現金支付 (aX6jdvo
cash purchase 現購 Np2.X+
cash sale 現沽 !9g>/9h
cashier 出?#123;員 4n}^1eQ9
cashiers check 本票 [`U9
certificate of deposit 存款單折 r
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certificate of indebtedness 借據 WmTg`[
certified check 保付支票 l g43
certified public accountant 會計師 dFzlcKFFD
charges 費用 'D[g{LkL
charge for remittances 匯水手續費 {hi
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charter 營業執照 ^k}%k#)
chartered accountant 會計師 +^<-;/FZue
chattles 動產 50HRgoP5Y
check 支票 pa2cM%48
che stub 支票存根 >Ni<itze$i
closed account 己結清賬戶 :M9 E
closing 結算 j7v?NY
closing entries 結賬紀錄 G21cJi*
closing stock 期末存貨 zOT(>1'
closing the book 結賬 b$/'dnx
columnar journal 多欄日記賬 by@}T@^\
combination 聯合 We:b1sZR
commission 佣金 M'}iIO`L
commodity 商品 CSNfLGA
common stock 普通股 gFAtIx4
company 公司 t`eUD>\
compensation 賠償
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compound interest 複利 U9%#(T$
consignee 承銷人 HWxwG'EEY,
consignment 寄銷 +X4/l"
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consignor 寄銷人
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consolidated balance sheet 合併資產負債表 +Q!
consolidated profit and loss account 合併損益表 Fpckb18}(O
consolidation 合併 /><+[\q4LM
construction cost 營建成本 V^E.9fs,
construction revenue 營建收入 \8iWcqJktN
contract 合同 Ai 5|N
control account 統制賬戶 QTbv3#
copyright 版權 k/mO(i%qi
corporation 公司 1jkMje
cost 成本 ht5eb"c+8
cost accounting 成本會計 k+`e0Jago
cost of labour 勞工成本 5$Da\?Fpn
cost of production 生產成本 q8[I`
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cost of manufacture 製造成本 8"KaW2/%
cost of sales 銷貨成本 ~E*`+kD
cost price 成本價格 U]W+ers
credit 貸方 sJB::6+1(|
credit note 收款通知單 }.74w0~0^
creditor 債權人 BZ"+ ND9m_
crossed check 橫線支票 XfYhLE
current account 往來活期賬戶 \&.]!!Q
current asset 流動資產 :Miri_l
current liability 流動負債 j/PNi@
current profit and loss 本期損益 2SlOqH1
debit 借方 Y=YIz>u
debt 債務 F2Nb]f
debtor 債務人 {v~.zRW%]r
deed 契據 (OT&:WwW
deferred assets 遞延資產 KL4vr|i,
deferred liabilities 遞延負債 5fDnr&DR
delivery 交貨 Jrm 9,7/
delivery expense 送貨費 ?/ Cl
delivery order 出貨單 jce^Xf
demand draft 即期匯票
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demand note 即期票據 B?p18u$i#l
demurrage charge 延期費 ExJexjOWI^
deposit 存款 >nOU 8
deposit slip 存款單 w
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