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。 e@<?zS6
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account 賬戶 |V,<+BE
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accountant 會計員 Ri7((x]H"
accounting 會計 FY3IUG
accounting system 會計制度 ['qnn|
accounts payable 應付賬款 &(pjqV
accounts receivable 應收賬款 O6s.<`\
accumulated profits 累積利益 o*S"KX$
adjusting entry ?#123;整記錄 $)~
adjustment ?#123;整 /F/;G*n
administration expense 管理費用 %VNlXHO.
advances 預付 aAt>QxGQ
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advertising expense 廣告費 ^"8wUsP
agency 代理 1R%1h9I4'
agent 代理人 2[yBD-":
agreement 契約 2tQ`/!m>v$
allotments 分配數 Jf;?XP]z
allowance 津貼 =6nD si
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amalgamation 合併 d l]#
amortization 攤銷 Q;/a F`
amortized cost 應攤成本 WgQBGch,!
annuities 年金 V
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applied cost 已分配成本 'fd1Pj9~$
applied expense 已分配費用 ts~{w;c
applied manufacturing expense 己分配製造費用 8(U{2B8>\%
apportioned charge 攤派費用 u{H?4|'(
appreciation 漲價 ^%T7. 1'x
article of association 公司章程 2 ][DZl
assessment 課稅 30j|D3-
assets 資產 ,\)a_@@k
attorney fee 律師費 ?)4?V\$
audit 審計 j7QX,_Q
auditor 審計員 vG41C k1
average 平均數 f:JlZ&
average cost 平均成本 [#^#+ |{\
bad debt 壞賬 WN]<q`.
balance 餘額 ,L>
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balance sheet 資產負債表 = "ts`>
bank account 銀行賬戶 uRV<?y%
bank balance 銀行結存 B^ 7eo W
bank charge 銀行手續費 F'RUel_%
bank deposit 銀行存款 }ut]\
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bank discount 銀行貼現 mB
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bank draft 銀行匯票 %:v`EjRD0
bank loan 銀行借款 *Nb#W!
bank overdraft 銀行透支 6 ,ANNj
bankers acceptance 銀行承兌 $rB3m~c|
bankruptcy 破產 Ka!I`Yf
bearer 持票人 JAc_kl{4O
beneficiary 受益人 ~EiH-z4U
bequest 遺產 [IZM.r`Z
bill 票據 ~"x5U{K48S
bill of exchange 匯票 OR6ML-|
bill of lading 提單 w*7|dZk{
bills discounted 貼現票據 ZfAzc6J?\
bills payable 應付票據 E$s/]wnr[
bills receivable 應收票據 d50Vtm\
board of directors 董事會 \ gwXH
bonds 債券 1Nn@L2b 2
bonus 紅利 IXLO>>`
book value 賬面價值 p&p.Q^"ok
bookkeeper 簿記員 :fcM:w&
bookkeeping 簿記 .1 )RW5|c
branch office general ledger 支店往來賬戶 :Sg&0Wj+#j
broker 經紀人 d[
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brought down 接前 -;(Q1)&
brought forward 接上頁
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budget 預算 h+~P"i}&\
by-product 副產品 ^?"\?M1
by-product sales 副產品銷售 RrrK*Fk8=
capital 股本 j-@kW'K
capital income 資本收益 66&EBX}
capital outlay 資本支出 pE]?x$5U
capital stock 股本 +]xFoH
capital stock certificate 股票 &$FvWFRh#
carried down 移後 6(&Y(/
carried forward 移下頁 -!M,75nU
cash 現金 &Nl2sey
cash account 現金賬戶 'vV$]/wBF
cash in bank 存銀行現金 I_)*)d44_
cash on delivery 交貨收款 `m@U!X
cash on hand 庫存現金 _cH
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cash payment 現金支付 I`RBj `IF
cash purchase 現購 J:dof:q
cash sale 現沽 0*%&>
cashier 出?#123;員 LHCsk{3
cashiers check 本票 b8KsR=]4I
certificate of deposit 存款單折 ^ZeJ[t&!#
certificate of indebtedness 借據 9v)%dO.
certified check 保付支票 *V^ #ga#A
certified public accountant 會計師 ^>&k]T`
charges 費用 2RtHg_d_l
charge for remittances 匯水手續費 $& ~;@*[
charter 營業執照 8ovM\9qT
chartered accountant 會計師 !c W[G/W8
chattles 動產 t@oK~ Nr
check 支票 NW9n
che stub 支票存根 <lxD}DH=
closed account 己結清賬戶 .lG5=Th!
closing 結算 \t4tiCw
closing entries 結賬紀錄 e;YW6}'}
closing stock 期末存貨 Yj(4&&Q
closing the book 結賬 1^J`1
columnar journal 多欄日記賬 F N[R(SLbL
combination 聯合 `s#Hq\C
commission 佣金 /?-7Fg+,
commodity 商品 \,UZX&ip
common stock 普通股 ~ A Qp|
company 公司 Rf %HIAVE
compensation 賠償 5r{;CKKz
compound interest 複利 !<@J6??a}s
consignee 承銷人 9.O8/0w7LV
consignment 寄銷 ybdd;t}&1
consignor 寄銷人 uwIc963
consolidated balance sheet 合併資產負債表 V,v[y\
consolidated profit and loss account 合併損益表
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consolidation 合併 dj6*6qX0'^
construction cost 營建成本 vH%gdpxX
construction revenue 營建收入 Fig&&b a
contract 合同 I3S9Us-\
control account 統制賬戶 `BFIC7a
copyright 版權 V_n<?9^4
corporation 公司 (WlIwKP
cost 成本 ;!@EixN-YH
cost accounting 成本會計 0o&MB
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cost of labour 勞工成本 +?D6T!)
cost of production 生產成本 d^ ZMS~\*
cost of manufacture 製造成本 E
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cost of sales 銷貨成本 cp
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cost price 成本價格 H(^bC5'
credit 貸方 n}-3o]ku
credit note 收款通知單 $gle8Z-
creditor 債權人 4b]a&_-}
crossed check 橫線支票 yI{5m^s{
current account 往來活期賬戶 G28O%jD?
current asset 流動資產 'WyTI^K9
current liability 流動負債 4pz|1Hw7
current profit and loss 本期損益 &:*q_$]Oz
debit 借方 ITuq/qts]A
debt 債務 =dP{ Gh
debtor 債務人 ]LPQYL
deed 契據 v0*N)eqDGd
deferred assets 遞延資產 O OFVnu
deferred liabilities 遞延負債 L?&'xzt B
delivery 交貨 2i#Sn' 1
delivery expense 送貨費 $.St ej1
delivery order 出貨單 bucR">_p
demand draft 即期匯票 d?,M
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demand note 即期票據 96Wp!]*
demurrage charge 延期費 C"T1MTB
deposit 存款 >ndJNinV
deposit slip 存款單 :q##fG'm/
depreciation 折舊 JMBK{J K>
direct cost 直接成本
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direct labour 直接人工 vW,snxK6y&
director 董事 5m$2Ku
discount 折扣 sPAg)6&M
discount on purchase 進貨折扣 5__+_hO
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