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。 AqnDsr!
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acceptance 承兌 lQ(I/[qVd
account 賬戶 ?-C=_eZJ
accountant 會計員 }-4@EC>
accounting 會計 -!V+>.Oh
accounting system 會計制度 Mm7;'Zbg
accounts payable 應付賬款 *'[8FZ|dQ
accounts receivable 應收賬款 Zq1ZrwPF
accumulated profits 累積利益 UVa:~c$U4
adjusting entry ?#123;整記錄 gCfAy=-,V
adjustment ?#123;整 Se~<Vpo
administration expense 管理費用 rHYSS0*3
advances 預付 r{2V`h1/|
advertising expense 廣告費
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agency 代理 M~/7thP{
agent 代理人 b* (~8JxZ
agreement 契約 ~C M%WvS
allotments 分配數
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allowance 津貼 oE/g)m%
amalgamation 合併 ,'!x9 `
amortization 攤銷 A.- j5C4
amortized cost 應攤成本 K!~j}z*
annuities 年金 .Z?@;2<l
applied cost 已分配成本 ^EtBo7^t
applied expense 已分配費用 ^V6cx2M
applied manufacturing expense 己分配製造費用 5\!t!FL_
apportioned charge 攤派費用 (d
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appreciation 漲價 zy8Z68%E`*
article of association 公司章程 l/*NscYtQ
assessment 課稅 R%Xhdcn7
assets 資產 f
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attorney fee 律師費 a9LK}xc={
audit 審計 #dO8) t
auditor 審計員 J:D{5sE<|
average 平均數 AUk-[i
average cost 平均成本 +;#z"m]
bad debt 壞賬 D@W[Nd5MJ
balance 餘額 +|0f7RB+R
balance sheet 資產負債表 y-#{v.|L
bank account 銀行賬戶 '0b!lVe
bank balance 銀行結存 iEx
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bank charge 銀行手續費 TwfQq`
bank deposit 銀行存款 1PGY/c
bank discount 銀行貼現 ?58,Ja
bank draft 銀行匯票 b6(LoN.
bank loan 銀行借款 fI<|]c}P&J
bank overdraft 銀行透支 LOO<)XFJ
bankers acceptance 銀行承兌 ;D8175px;
bankruptcy 破產 K x4_`;>
bearer 持票人 xxy
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beneficiary 受益人 9Gh:s6
bequest 遺產 =`st1K
bill 票據 2.p?gRO
bill of exchange 匯票 xVnk]:c
bill of lading 提單 EN2H[i+,
bills discounted 貼現票據 t GS>f>i
bills payable 應付票據 'v^Zterr
bills receivable 應收票據 ^WF/gup\hS
board of directors 董事會 &0`[R*S
bonds 債券 1
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bonus 紅利 f[ 'uka.U
book value 賬面價值 r'F)8%
bookkeeper 簿記員 n=F|bW
bookkeeping 簿記 KT3n-Y-,
branch office general ledger 支店往來賬戶 kO3N.t@n
broker 經紀人 WY& [%r
brought down 接前 'G)UIjl
brought forward 接上頁 HuI?kLfj\
budget 預算 qrr[QEFW
by-product 副產品 a>H8,a
by-product sales 副產品銷售 ~fF_]UVq3
capital 股本 )lhPl
capital income 資本收益 0FAe5
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capital outlay 資本支出 XG!s+ShFV
capital stock 股本 1CmjEAv%/
capital stock certificate 股票 e+~Q58oD
carried down 移後
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carried forward 移下頁 $n#NUPzG+
cash 現金 af-
cash account 現金賬戶 {t%Jc~p{
cash in bank 存銀行現金 K@<%Vc>L(
cash on delivery 交貨收款 <|=^[' vi
cash on hand 庫存現金 ."u
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cash payment 現金支付 Dg=
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cash purchase 現購 i-FsA
cash sale 現沽 +1pY^#A
cashier 出?#123;員 /idrbc
cashiers check 本票 rtn.^HF
certificate of deposit 存款單折 &:?2IAe
certificate of indebtedness 借據 JwNB)e
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certified check 保付支票 M5Q7izM
certified public accountant 會計師
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charges 費用 &_dM2lj{
charge for remittances 匯水手續費 [/Vi*Z
charter 營業執照 "8l&m6`U-
chartered accountant 會計師 ;&} rO.0
chattles 動產 kSUpEV+/
check 支票 )|N_Q}
che stub 支票存根 ZnNl3MKV
closed account 己結清賬戶 I&JjyR
closing 結算 GwM(E^AG
closing entries 結賬紀錄 ,!>1A;~wT
closing stock 期末存貨 + t7n6
closing the book 結賬 B,(zp#&yB
columnar journal 多欄日記賬 ),rd7GB>
combination 聯合 Wz+7CRpeP
commission 佣金 vp4NH]fJ
commodity 商品 0nsj ihw
common stock 普通股 |y$8!*S~(
company 公司 xcM*D3
compensation 賠償 ~cH3RFV
compound interest 複利
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consignee 承銷人 \'hZm%S
consignment 寄銷 4S1\5C9
consignor 寄銷人 $2/v8
consolidated balance sheet 合併資產負債表 i(mQbWpN
consolidated profit and loss account 合併損益表 UlQS]f~
consolidation 合併 BI|YaZa+p
construction cost 營建成本 vAcxca">S
construction revenue 營建收入 .8dlf7* ,
contract 合同 m&a 8/5
control account 統制賬戶 zPc kM)
copyright 版權 z,K;GZuP
corporation 公司 yFY:D2
cost 成本 'Da*MGu9
cost accounting 成本會計 ;hb_jW-0W
cost of labour 勞工成本 _%]x-yH!@
cost of production 生產成本 DkJ "#8Yl=
cost of manufacture 製造成本 Nv5)A=6#AA
cost of sales 銷貨成本 jxqKPMf>@%
cost price 成本價格 bnZ~jOHl
credit 貸方
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credit note 收款通知單 g:eqB&&
creditor 債權人 O6"S=o&
crossed check 橫線支票 %4,v2K
current account 往來活期賬戶 D^)?*(
current asset 流動資產 DIBoIWSuR
current liability 流動負債 P$#{a2
current profit and loss 本期損益 .K`EflN
debit 借方 rsn^YC
debt 債務 wAKm]?zB>
debtor 債務人 &w%--!T
deed 契據 ^`?M~e2FZ8
deferred assets 遞延資產 !hjA
deferred liabilities 遞延負債 y8j6ttQv=t
delivery 交貨 *ry}T=
delivery expense 送貨費 0b(x@>
delivery order 出貨單 {1;R&
demand draft 即期匯票 pD17r}%
demand note 即期票據 R3|r`~@@
demurrage charge 延期費 enT[#f[{
deposit 存款 r(KAG"5
deposit slip 存款單 H b?0?^#
depreciation 折舊 4o|<zn
direct cost 直接成本 5@_kGoqd
direct labour 直接人工 (v}4,'dS
director 董事 _=_<cgy1u
discount 折扣 i:60|ngK
discount on purchase 進貨折扣 5m2f\^U
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