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。 lDBAei3iB
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acceptance 承兌 nK< v
account 賬戶 ]@y%j'e
accountant 會計員 [1GwcXr
accounting 會計 3LyNi$`f
accounting system 會計制度 Z|KDi
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accounts payable 應付賬款 bOU"s>?
accounts receivable 應收賬款 F<h+d917
accumulated profits 累積利益 |FFz $'8)
adjusting entry ?#123;整記錄 |t"CH'KJZ
adjustment ?#123;整 w\[l4|g`
administration expense 管理費用 OL_#Uu
advances 預付 =LY`K#
advertising expense 廣告費 X<_HQ
agency 代理 &g}P)xr
agent 代理人 %4`
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agreement 契約 =84EX<B
allotments 分配數 %qsl<_&
allowance 津貼 v`L]dY4,
amalgamation 合併 C@;e<
amortization 攤銷 ;4dFL\KU
amortized cost 應攤成本 Xm< _!=
annuities 年金 =x?WZMO
applied cost 已分配成本 nN.Gn+Cl
applied expense 已分配費用 m|B)A"Sm
applied manufacturing expense 己分配製造費用 -vm1xp$
apportioned charge 攤派費用 NsS;d^%I
appreciation 漲價 ;jx[ +
article of association 公司章程 byP< !p*
assessment 課稅 b
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assets 資產 P )oNNY6}
attorney fee 律師費 5'DY)s-K
audit 審計 o6w8Y/VPu
auditor 審計員 o%-KO? YW
average 平均數 2aR9vmR
average cost 平均成本 L9^M?.a
bad debt 壞賬 g :B4zlKG
balance 餘額 6.tA$#6HP
balance sheet 資產負債表 feS$)H9-
bank account 銀行賬戶 MrUjqv6a[
bank balance 銀行結存 J:'_S `J
bank charge 銀行手續費 Q)XH5C2X
bank deposit 銀行存款 m<#^c?u
bank discount 銀行貼現 #mJRL[V5^
bank draft 銀行匯票 9BlpqS:P&
bank loan 銀行借款 r"K!]Vw
bank overdraft 銀行透支 &=S:I!9;;
bankers acceptance 銀行承兌 5|jY
bankruptcy 破產 rS!@AgPLE
bearer 持票人 Y|wjt\M
beneficiary 受益人 _
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bequest 遺產 gREk,4DAv
bill 票據 'aV'Am+:
bill of exchange 匯票 y5*zyd
bill of lading 提單 [%yj'
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bills discounted 貼現票據 )RTWt`
bills payable 應付票據 7jxx,#I:
bills receivable 應收票據 [f {qb\
board of directors 董事會 WZHw(BN{+
bonds 債券 2[=3-1c
bonus 紅利 u{HO6s\S
book value 賬面價值 ZXo;E
bookkeeper 簿記員 >}+R+''nR
bookkeeping 簿記 I
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branch office general ledger 支店往來賬戶 A4rMJ+!5
broker 經紀人 WB_BEh[>j
brought down 接前 wC%qS y'
brought forward 接上頁 7
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budget 預算 (x\VGo
by-product 副產品 %rhZH^2
by-product sales 副產品銷售 \ `z%5/@f;
capital 股本 y]PuY\+
capital income 資本收益 o_b3G
capital outlay 資本支出 8 3/WWL }
capital stock 股本 WcT= 5G
capital stock certificate 股票 /;}%E
carried down 移後 DOGGQ$0
carried forward 移下頁 'wYIJK~1
cash 現金 4sORp^t'Q
cash account 現金賬戶 (_@]-
cash in bank 存銀行現金 :JX2GRL4
cash on delivery 交貨收款 PW5)") z
cash on hand 庫存現金 o
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cash payment 現金支付 "P|n'Mx
cash purchase 現購 R{Zd ]HT
cash sale 現沽 'ZI8nMY
cashier 出?#123;員 ?Be}{Qqlg
cashiers check 本票 l(87s^_
certificate of deposit 存款單折 W 2[]m>;
certificate of indebtedness 借據 l"+8>Mm
certified check 保付支票 2ry@<88
certified public accountant 會計師 0fvOA*UP
charges 費用 1|w@f&W"
charge for remittances 匯水手續費 'Nt)7U>oC9
charter 營業執照 +C~d;p
chartered accountant 會計師 VJTO:}Q
chattles 動產 g"|>^90
check 支票 `)cH(Rj
che stub 支票存根 q1eMK'1
closed account 己結清賬戶 Djc-f
closing 結算 -8FUR~WJ
closing entries 結賬紀錄 ^vT!2
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closing stock 期末存貨 z7AWWr=H
closing the book 結賬 JttDRNZAU
columnar journal 多欄日記賬 R)*DkL!
combination 聯合 #O;JV}y
commission 佣金 Mh~}RA"H
commodity 商品 NZ i3U
common stock 普通股 IL
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company 公司 |BZrV3;H
compensation 賠償 <>{m+=gA
compound interest 複利 1d FuoX
consignee 承銷人 w$9LcN
consignment 寄銷 TvDC4tm-:
consignor 寄銷人 9`N5$;NzY
consolidated balance sheet 合併資產負債表 N2'aC}
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consolidated profit and loss account 合併損益表 QM3DB
consolidation 合併 [yk-<}#B
construction cost 營建成本 :EQ{7Op`
construction revenue 營建收入 @j}%{Km]Y
contract 合同 #6ePwd
control account 統制賬戶 /; Bmh=
copyright 版權 51y"#\7
corporation 公司 6uo;4}0
cost 成本 ~I+MuI[
cost accounting 成本會計 [H<TcT8
cost of labour 勞工成本 VS
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cost of production 生產成本 egG<"e*W}N
cost of manufacture 製造成本 aif;h!
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cost of sales 銷貨成本 V+lF|CZb5
cost price 成本價格 Ws`ndR
credit 貸方 r
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credit note 收款通知單 Pb8@owG8
creditor 債權人 fM"*;LN!N
crossed check 橫線支票
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current account 往來活期賬戶 ?hkOL$v<9}
current asset 流動資產 ; iia?
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current liability 流動負債 gHstdp_3
current profit and loss 本期損益 -GCo`PR?b
debit 借方 BXYH&2]Q
debt 債務 /
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debtor 債務人 `2@.%s1o=
deed 契據 m:?"|.
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deferred assets 遞延資產 b),fz
deferred liabilities 遞延負債 ]$lt
delivery 交貨 h5@GeYda
delivery expense 送貨費 K$M+"#./
delivery order 出貨單 :+PE1=v
demand draft 即期匯票 qiOJ:'@
demand note 即期票據 ?![[la+f
demurrage charge 延期費 XhM!pSl\
deposit 存款 [rT.k5_
deposit slip 存款單 qtZ?
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depreciation 折舊 {k)gDJU
direct cost 直接成本 GcdJf/k
direct labour 直接人工 Y!CUUWM
director 董事 m<-ShRr*b
discount 折扣 ~pQN#C)CO>
discount on purchase 進貨折扣 \]u;NbC]
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