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。 c1%rV`)]
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acceptance 承兌 /;oqf4MF
account 賬戶 _~M^ uW^l
accountant 會計員 &=Y e6 f[
accounting 會計 H?Jm'\~
accounting system 會計制度 FS@A8Bb
accounts payable 應付賬款 4l @)K9F
accounts receivable 應收賬款 c\.P/~
accumulated profits 累積利益 M_|> kp
adjusting entry ?#123;整記錄 zwr\:Hu4
adjustment ?#123;整 $$1qF"GF
administration expense 管理費用 n:4uA`Vg
advances 預付 |vu>;*K
advertising expense 廣告費 >EP(~G3u
agency 代理 DC:)Ysuj
agent 代理人 =SBBvnPLI
agreement 契約 HOZRYIQB
allotments 分配數 X
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allowance 津貼 TH?9< C-C
amalgamation 合併 r;gP}H ?
amortization 攤銷 k;Fh4Hv
amortized cost 應攤成本 0LL c 1t>}
annuities 年金 #YK5WTn5
applied cost 已分配成本 |vILp/"9=W
applied expense 已分配費用 MGt]' }
applied manufacturing expense 己分配製造費用 F
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apportioned charge 攤派費用 J4aBPq`
appreciation 漲價 tju|UhP3
article of association 公司章程 P Sx304
assessment 課稅 $nPAm6mH
assets 資產 0Kv
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attorney fee 律師費 e3m*i}K}
audit 審計 =Ho"N`Qy
auditor 審計員 XDz5b.,
average 平均數 Q+$Tt7/
average cost 平均成本 sl|_=oXT
bad debt 壞賬 ..<3%fL3
balance 餘額 :c]`D>
balance sheet 資產負債表 0q6I;$H
bank account 銀行賬戶 uT_!'l$fr
bank balance 銀行結存 N_DT7
bank charge 銀行手續費 z@VP:au
bank deposit 銀行存款 :`Az/U[
bank discount 銀行貼現 ra6o>lI(,
bank draft 銀行匯票 " I+p
bank loan 銀行借款 m~`>`
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bank overdraft 銀行透支 "!UVs+)]
bankers acceptance 銀行承兌 P?ep]
bankruptcy 破產 >-)h|w i
bearer 持票人 [L~@uAMw:
beneficiary 受益人 ;<wS+4,
bequest 遺產 XbXA+ey6
bill 票據 d&(_|xq#
bill of exchange 匯票 rrBAQY|.
bill of lading 提單 {}Ejt:rKN
bills discounted 貼現票據 m7qqY
bills payable 應付票據 xUWr}j4;
bills receivable 應收票據 -yx/7B5@
board of directors 董事會 NPjv)TN}3
bonds 債券 {]}s#vvy
bonus 紅利 rOfK~g,X
book value 賬面價值 [_6 &N.
bookkeeper 簿記員 #D%ygh=
bookkeeping 簿記 Qx`~g,wk8
branch office general ledger 支店往來賬戶 ,^'R_efY
broker 經紀人 r/:%}(7;
brought down 接前 8v92N
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brought forward 接上頁 SU%DW 46
budget 預算 +M\8>/0oA
by-product 副產品 `
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by-product sales 副產品銷售 K
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capital 股本 j
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capital income 資本收益 }
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capital outlay 資本支出 SZ!=`a]
capital stock 股本 2 WBq
capital stock certificate 股票 n(;:*<Rh
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carried forward 移下頁 M8;lLcg
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cash 現金 "^CXY3v
cash account 現金賬戶 \gO,hST
cash in bank 存銀行現金 6[dur'x
cash on delivery 交貨收款 I$q>
cash on hand 庫存現金 w~\%vXla
cash payment 現金支付 h{iEZ#
cash purchase 現購 &Ral+J
cash sale 現沽 xi'>m IT
cashier 出?#123;員 h
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cashiers check 本票 ]<w:V`(
certificate of deposit 存款單折 pa]" iZz
certificate of indebtedness 借據 /CX VLl8~
certified check 保付支票 )mN9(Ob!
certified public accountant 會計師 `$5UHa2/
charges 費用 3{Q,hpZN
charge for remittances 匯水手續費 &eZfQ27$
charter 營業執照 X" R<J#4
chartered accountant 會計師 P\R27Jd
chattles 動產 h3G.EM:eG
check 支票 '
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che stub 支票存根 ' [0AHM
closed account 己結清賬戶 Oe]&(
closing 結算 "5|Lz) =
closing entries 結賬紀錄 <,%:
closing stock 期末存貨 -pb&-@Hul
closing the book 結賬 @ GDX7TPV
columnar journal 多欄日記賬 U bz"rCjq
combination 聯合 i8pU|VpA
commission 佣金 Ukphd$3J=
commodity 商品 %Kb9tHg
common stock 普通股 kJK,6mN
company 公司 rP=sG;d
compensation 賠償 9uB(Mx(-:`
compound interest 複利 x;E
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consignee 承銷人 4&^9Wklj
consignment 寄銷 wzWbB2Mb5
consignor 寄銷人 quu*xJ;Ci
consolidated balance sheet 合併資產負債表 !fkep=
consolidated profit and loss account 合併損益表 3/6/G}s
consolidation 合併 mj,fp2D;%
construction cost 營建成本 E@)\Lc~
construction revenue 營建收入 O9h+Q\0\W
contract 合同 T=Z.U$
control account 統制賬戶 YE+$H%Jl!
copyright 版權 Xh+ia#K
corporation 公司 9ptFG]lZ
cost 成本 L;t)c
cost accounting 成本會計 Vd9@Dy
cost of labour 勞工成本 !sSQQo2Sv
cost of production 生產成本 /\d$/~BFi
cost of manufacture 製造成本 dfj\RIV8
cost of sales 銷貨成本 f<jb=\}x
cost price 成本價格 r4 dOK] 0
credit 貸方 +SXIZ`
credit note 收款通知單 /uqu32;o
creditor 債權人 m>&HuHf
crossed check 橫線支票 q!,zq
current account 往來活期賬戶 tx7~SUr
current asset 流動資產 y6HuN
current liability 流動負債 ` (4pu6uT
current profit and loss 本期損益 uZ6d35MJ
debit 借方 WgR4Ix^L#
debt 債務 S5=Udd"
debtor 債務人 I?!rOU=0
deed 契據 d}I(`%%)
deferred assets 遞延資產 ZFh+x@
deferred liabilities 遞延負債
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delivery 交貨 [\ )Ge
delivery expense 送貨費 F_;tT%ywfx
delivery order 出貨單 d4^`}6@
demand draft 即期匯票 !mfJpJ
demand note 即期票據 ,\PVC@xJ
demurrage charge 延期費 l0]d
deposit 存款 1qdZc_x
deposit slip 存款單 ;^k7zNf-
depreciation 折舊 LX+5|u
direct cost 直接成本 0Ce]V,i6C>
direct labour 直接人工 dG'SZ&<
director 董事 *=F(KZ
discount 折扣 5t:8.%<UK
discount on purchase 進貨折扣 %oykcf,#
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