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。 nmrYB w>
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acceptance 承兌 hu+% X.F4
account 賬戶 pe1 _E
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accountant 會計員 oPA
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accounting 會計 ;Jrk#7
accounting system 會計制度 Z'I0e9Jw
accounts payable 應付賬款 SMdkD]{g
accounts receivable 應收賬款 8fwM)DKS
accumulated profits 累積利益 cWA$O*A
adjusting entry ?#123;整記錄 \7Fkeo+
adjustment ?#123;整 Z*rA~`@K6
administration expense 管理費用 Ly$s0.!
advances 預付 {?dW-
advertising expense 廣告費 WaRYrTDv64
agency 代理 (\6R"2
agent 代理人 [o,S.!W8
agreement 契約 hj.Du+1
allotments 分配數 9
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allowance 津貼 8>|@O<2\
amalgamation 合併 KVrK:W--p
amortization 攤銷 yNb
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amortized cost 應攤成本 G$D6#/rR
annuities 年金 I2wT]L UV
applied cost 已分配成本 20t</lq.
applied expense 已分配費用 k5@_8Rc
applied manufacturing expense 己分配製造費用 tyLR_@i%%
apportioned charge 攤派費用 p3NTI /-
appreciation 漲價 igW>C2J
article of association 公司章程 F^]?'`7md
assessment 課稅 F& 'HZX
assets 資產 O<x53MN^
attorney fee 律師費 ]3E':JM@
audit 審計 y=jTS
auditor 審計員 m9Uoq[1
average 平均數 j8G>0f)
average cost 平均成本
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bad debt 壞賬 (Rc0 l;
balance 餘額 ;')T}wuq
balance sheet 資產負債表 jnoFNIW
bank account 銀行賬戶 dIo|i,-
bank balance 銀行結存 E5%ae (M^
bank charge 銀行手續費 !\NKu1ta
bank deposit 銀行存款 @Yq!
bank discount 銀行貼現 2rw<]Ce
bank draft 銀行匯票 2,>q(M6,EA
bank loan 銀行借款 O;A/(lPW+
bank overdraft 銀行透支 )pVxp]EI
bankers acceptance 銀行承兌 DT=!
bankruptcy 破產 IP1|$b}sq
bearer 持票人 o^Y'e+T"
beneficiary 受益人 rr[9sk`^H
bequest 遺產 !HXdUAKu
bill 票據 JHf}LZu
bill of exchange 匯票 )W@H
bill of lading 提單 y^ C;?B<
bills discounted 貼現票據 Oed&B
bills payable 應付票據 XU0"f!23x
bills receivable 應收票據 R$cO`L*s
board of directors 董事會 |yI?}zyR
bonds 債券 A&5$eGe9
bonus 紅利 >NwrJSx
book value 賬面價值 ``kKi3TWJ
bookkeeper 簿記員 'Ph4(Yg
bookkeeping 簿記 Jz#ZDZkm
branch office general ledger 支店往來賬戶 aAko-,URC
broker 經紀人 na
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brought down 接前 )`rC"N)
brought forward 接上頁 WII_s|YSt%
budget 預算
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by-product 副產品 }}qR~.[
by-product sales 副產品銷售 ?<w +{
capital 股本 U
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capital income 資本收益 yh5KN_W
capital outlay 資本支出 UhCd,
capital stock 股本 CRWO R pP
capital stock certificate 股票 O)5-6lm
carried down 移後 &V( LeSI
carried forward 移下頁 T6H"ER$
cash 現金 qRB7I:m-Wi
cash account 現金賬戶 NUL~zb
cash in bank 存銀行現金 g{$&j*Q9
cash on delivery 交貨收款 bi^LpyEn
cash on hand 庫存現金 TF^]^XS'
cash payment 現金支付 kXX RMR
cash purchase 現購 ;T52aX
cash sale 現沽 ]Ly)%a32
cashier 出?#123;員 xs &vgel>
cashiers check 本票 ,iPkx(
certificate of deposit 存款單折 Iz{AA-
certificate of indebtedness 借據 8}\"LXRbo
certified check 保付支票 V43JY_:
certified public accountant 會計師 $]81 s`
charges 費用 9I RE@c
charge for remittances 匯水手續費 k5xirB_
charter 營業執照 !#iP)"O
chartered accountant 會計師 vJq`l3
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chattles 動產 "Pys3=h
check 支票 k LD)<D
che stub 支票存根 3!$rp- !<)
closed account 己結清賬戶 FpRK^MEkG
closing 結算 2N,*S
closing entries 結賬紀錄 j#p3c
closing stock 期末存貨 &P{%C5?{
closing the book 結賬 rbtPG=t_R
columnar journal 多欄日記賬 -`?V8OwY]
combination 聯合 hcaH
commission 佣金 U3U eTa_
commodity 商品 5d4-95['_
common stock 普通股 A`r&"i OKA
company 公司 L:^'cl}
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compensation 賠償 ;%82Z4
compound interest 複利 d7G'+B 1
consignee 承銷人 \|&5eeE@
consignment 寄銷 \R#XSW,
consignor 寄銷人 W4YC5ZH{l
consolidated balance sheet 合併資產負債表 ZK'I$p]b
consolidated profit and loss account 合併損益表 oL6_Ya
consolidation 合併
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construction cost 營建成本 7I.[1V`
construction revenue 營建收入 L"b5P2{c
contract 合同 9SFiL#1
control account 統制賬戶 /V*eAn8>
copyright 版權 P2Eyqd8
corporation 公司 n+i}>3'A
cost 成本 Q%>,5(_V]
cost accounting 成本會計 W4| ;JmT.r
cost of labour 勞工成本 uIPR*9~6o
cost of production 生產成本 >ab=LDoM
cost of manufacture 製造成本 G37_
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cost of sales 銷貨成本 *LhR$(F(
cost price 成本價格 A P\E
credit 貸方 eX$Biv1N
credit note 收款通知單 ,#m\W8j
creditor 債權人 B=p'2lla
crossed check 橫線支票 ~p 1y+
current account 往來活期賬戶 M>^IQ
current asset 流動資產 @F1pu3E
current liability 流動負債 @rdC/=Y[
current profit and loss 本期損益 :dj@i6
debit 借方 $H9xM
debt 債務
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debtor 債務人 Av[jFk
deed 契據 l;C_A;y\
deferred assets 遞延資產 nAYjSE
deferred liabilities 遞延負債 &,)tD62s
delivery 交貨 ~& l`"
delivery expense 送貨費 RU'J!-w{
delivery order 出貨單 Q7s1
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demand draft 即期匯票 [+1
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demand note 即期票據 5Tu.2.)N
demurrage charge 延期費 "N;|~S)w!
deposit 存款 +l#2u#e
deposit slip 存款單 ])JJ`Z8Bk
depreciation 折舊 p[
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direct cost 直接成本 +(<f(]bG
direct labour 直接人工 &d2/F i+
director 董事 Psv!`K
discount 折扣 $OO[C={v[
discount on purchase 進貨折扣 c2U>89LlZ
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