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。 Z/h|\SyJ
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acceptance 承兌 ~j]dct7
account 賬戶 10O3Z9
accountant 會計員 K:a3+k d
accounting 會計 &=NJ
accounting system 會計制度 gmDR{loX
accounts payable 應付賬款 j.B>v\b_3
accounts receivable 應收賬款 2rmNdvvrk
accumulated profits 累積利益 BUDGyl/=
adjusting entry ?#123;整記錄 5{>>,pP&
adjustment ?#123;整 .R\p[rv&
administration expense 管理費用 qy&\Xgn;GA
advances 預付 W0|_]"K-
advertising expense 廣告費 Y$+QNi
agency 代理 k}s+ca!B
agent 代理人 BjvdnbJg
agreement 契約 Bj8<@~bX:L
allotments 分配數 9t0Cj/w}
allowance 津貼
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amalgamation 合併 dE GX3 -
amortization 攤銷
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amortized cost 應攤成本 "qE {a>d
annuities 年金 :G0+;[?N
applied cost 已分配成本 {lMqcK
applied expense 已分配費用 dk8y>uLr_
applied manufacturing expense 己分配製造費用 ^}@`!ON
apportioned charge 攤派費用 -!~vA+jw1
appreciation 漲價 ki3 HcV
article of association 公司章程 yfC2^#9 Zu
assessment 課稅 ,jTPg/r
assets 資產 i pwW%"6
attorney fee 律師費 gwJ}]Tf
audit 審計 |
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auditor 審計員 3A d*,>!
average 平均數 g&kH'fR8
average cost 平均成本 mtIMW9
bad debt 壞賬 t2U$m'(A&
balance 餘額 B>@D,)/bT5
balance sheet 資產負債表 _jo$)x+'x
bank account 銀行賬戶 )tvc/)&A}
bank balance 銀行結存 y
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bank charge 銀行手續費 K.%z;(U
bank deposit 銀行存款 +[_gyLN<5b
bank discount 銀行貼現 oc:x&
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bank draft 銀行匯票 M/l95fp
bank loan 銀行借款 s.KOBNCFa
bank overdraft 銀行透支 ) G|"jFP
bankers acceptance 銀行承兌 NN11}
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bankruptcy 破產 [WYJrk.
bearer 持票人 ;AltNGcM
beneficiary 受益人 hwp/jO:7\
bequest 遺產 WSS(Bm|B
bill 票據 GRy4cb2
bill of exchange 匯票 <\p&jk?
bill of lading 提單 Z@u ;Z[@
bills discounted 貼現票據 aX]y`
bills payable 應付票據 ],Ab cTX
bills receivable 應收票據 <ip)r;
board of directors 董事會 >pnz_MQ
bonds 債券 =O,e97
bonus 紅利 PB@
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book value 賬面價值 OoSa95#x
bookkeeper 簿記員 t9]r
bookkeeping 簿記 GV=V^Fl .
branch office general ledger 支店往來賬戶 ^>eFm8`N
broker 經紀人 a0 qj[+
brought down 接前 kHZKj!!R
brought forward 接上頁 |\/~
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budget 預算 ^&HI+M
by-product 副產品 .N&QW
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by-product sales 副產品銷售 w2'
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capital 股本 H&9wS
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capital income 資本收益 a9L0f BRy
capital outlay 資本支出 R4yJ.f
capital stock 股本 CO7CNN
capital stock certificate 股票
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carried down 移後 95VqaR,
carried forward 移下頁
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cash 現金 :%pw`b, =V
cash account 現金賬戶 c'SM>7L
cash in bank 存銀行現金 !SN6
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cash on delivery 交貨收款 R+C+$?4NG
cash on hand 庫存現金 3EO#EYAHiM
cash payment 現金支付 7~:>WMv9
cash purchase 現購 E#m76]vkCU
cash sale 現沽 V.+
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cashier 出?#123;員 cz$c)It
cashiers check 本票 k#BU7Exij
certificate of deposit 存款單折 VB}P Ng
certificate of indebtedness 借據 *%;6P5n%
certified check 保付支票 g\E .
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certified public accountant 會計師 9
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charges 費用 -0/=k_q_
charge for remittances 匯水手續費 3huzz<n3
charter 營業執照 e$gaE</
chartered accountant 會計師 zv>ZrFl*
chattles 動產 DM+sjn
check 支票 RiwEuY
che stub 支票存根 m21QN9(i%
closed account 己結清賬戶 u)wu=z8
closing 結算 VNr!|bp5
closing entries 結賬紀錄 4+ykE:
closing stock 期末存貨 PsacXZNs\N
closing the book 結賬 "bLP3
columnar journal 多欄日記賬 5B_-nYJDt
combination 聯合 \z<ws&z3`$
commission 佣金 `W6:=H
commodity 商品 T
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common stock 普通股 @w+WLeJ$40
company 公司 PpI+@:p[
compensation 賠償 a>#d=.
compound interest 複利 `@W3sW/^
consignee 承銷人 yN%3w0v
consignment 寄銷 ytuWT,u
consignor 寄銷人 3(>(lk
consolidated balance sheet 合併資產負債表 $@XPL~4
consolidated profit and loss account 合併損益表 )cfp(16
consolidation 合併 ,K"r:)\
construction cost 營建成本 btJ,dpir
construction revenue 營建收入 zEnC[~
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contract 合同 30wYc &H
control account 統制賬戶 qen44;\L
copyright 版權 vY8WqG]
corporation 公司 eA;j/&qH
cost 成本 x0N-[//YV
cost accounting 成本會計 <T4 7kL I
cost of labour 勞工成本 ^^20vwq
cost of production 生產成本 %`t]FV^#
cost of manufacture 製造成本 >"2\D|-/
cost of sales 銷貨成本 TPN:cA6[c
cost price 成本價格 D~[N_
credit 貸方 QH~8
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credit note 收款通知單 GFSlYG
creditor 債權人 \rB/83[;u
crossed check 橫線支票 4DG 9`5.
current account 往來活期賬戶 oRtY?6^$
current asset 流動資產 sYW1T
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current liability 流動負債 uaZ"x&oZ#
current profit and loss 本期損益 , 4
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debit 借方 y&KoL\
debt 債務 fD]An<
debtor 債務人 'Kt4O9=p
deed 契據 QBN=l\m+
deferred assets 遞延資產 59"Nn\}3gE
deferred liabilities 遞延負債 *IjdN,wox
delivery 交貨 x
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delivery expense 送貨費 ~ ]m@k'n
delivery order 出貨單 d6Q :{!Sd"
demand draft 即期匯票 6w:g77SH)%
demand note 即期票據 8xeun~e"vS
demurrage charge 延期費 .3g\[p
deposit 存款 PG-cu$\??
deposit slip 存款單 VLwJ6?.f'
depreciation 折舊 GT1 X
direct cost 直接成本 !Ed<xG/
direct labour 直接人工 P"h,[{Y*>
director 董事 pE YrmC
discount 折扣 MFCbx>#
discount on purchase 進貨折扣 *n$m;yI
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