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。 >PmnR>x-rj
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acceptance 承兌 `b?o%5V2x
account 賬戶 d.Ep#4
accountant 會計員 ;nbV-<e
accounting 會計 5-?*Boi>i
accounting system 會計制度 <kOdd)X
accounts payable 應付賬款 8$`$24Wx
accounts receivable 應收賬款 3}kG ]#
accumulated profits 累積利益 d`9ofw~3=
adjusting entry ?#123;整記錄 !j%MN{#a
adjustment ?#123;整 o'J^kd`
administration expense 管理費用 BHN EP |=
advances 預付 oF L7dL
advertising expense 廣告費 DA_}pS"
agency 代理 Ym|%ka
agent 代理人 %i5tf;x6i
agreement 契約 x|`BF%e/v
allotments 分配數 ~1:_wni
allowance 津貼 x,M8NTb*
amalgamation 合併 R1vuf*A5,
amortization 攤銷 .OcI.1H [
amortized cost 應攤成本 "DvhAEM
annuities 年金 d}Xb8SaE%c
applied cost 已分配成本 #Oi{7~
applied expense 已分配費用 QERj`/g
applied manufacturing expense 己分配製造費用 sZPyEIXie
apportioned charge 攤派費用 wQX18aF/#d
appreciation 漲價 H/}W_ h^^
article of association 公司章程 zS*vKyye>
assessment 課稅 V@o#" gZ
assets 資產 ~$d(@
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attorney fee 律師費 k&lfxb9pd
audit 審計 9";qR,
auditor 審計員 i5cK5MaD
average 平均數 3/V0w|ZgD
average cost 平均成本 ]w_JbFmT
bad debt 壞賬 ek1<9"y
balance 餘額 RA1K$D ?A
balance sheet 資產負債表 LK+67Y{25
bank account 銀行賬戶 c2Wp 8l
bank balance 銀行結存 bF'J
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bank charge 銀行手續費 ZRj/lQ2D
bank deposit 銀行存款 d<RJH
bank discount 銀行貼現 J
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bank draft 銀行匯票 \+j:d
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bank loan 銀行借款 *$Y_ %
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bank overdraft 銀行透支 P!dSJ1'oC
bankers acceptance 銀行承兌 !v.
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bankruptcy 破產 hc*t Q2
bearer 持票人 _
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beneficiary 受益人 I%l2_hs0V
bequest 遺產 bbT1p:RF
bill 票據 vj9'5]!~q
bill of exchange 匯票 jo'
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bill of lading 提單 XhUVDmeUMb
bills discounted 貼現票據 ;FJFr*PM
bills payable 應付票據 QB3er]y0%
bills receivable 應收票據 =q}Z2 OoYh
board of directors 董事會 Irui{%T
bonds 債券 7%Ou6P$^fr
bonus 紅利 *!pn6OJ"Q}
book value 賬面價值 Ca-.&$f
bookkeeper 簿記員 Y`."=8R~
bookkeeping 簿記 }W0_eQ
branch office general ledger 支店往來賬戶 7{\6EC}d[&
broker 經紀人 WO6R04+WV
brought down 接前 kD(#LM<9s
brought forward 接上頁 f>|Wd;7l:
budget 預算 p'A43
by-product 副產品 "}vxHN#
by-product sales 副產品銷售 _nM 7SK
capital 股本 !v8](UI8-
capital income 資本收益 |w{C!Q8l
capital outlay 資本支出 gC(@]%
capital stock 股本 a"l\_D'.K8
capital stock certificate 股票 Yv.7-DHNl
carried down 移後 ]=PkgOJD
carried forward 移下頁 qh+&Z x~
cash 現金 p3>Md?e
cash account 現金賬戶 a$\Bt_
cash in bank 存銀行現金 hj}PL
cash on delivery 交貨收款 V|~o`(]
cash on hand 庫存現金 ^B1$|
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cash payment 現金支付 }0?XF/e(R
cash purchase 現購 ^7a@?|,q8
cash sale 現沽 Y<V$3h
cashier 出?#123;員 )2Bb,p<Wr
cashiers check 本票
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certificate of deposit 存款單折 7Ck3L6J#
certificate of indebtedness 借據 > `mV^QD
certified check 保付支票 *Nfotv
certified public accountant 會計師 t)= dKC
charges 費用 5WvsS(
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charge for remittances 匯水手續費 wbvOf X
charter 營業執照 z,bK.KFSs
chartered accountant 會計師 lF
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chattles 動產 G1\F7A
check 支票 %w?C)$Kn
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che stub 支票存根 T0~~0G)k
closed account 己結清賬戶 1 e]D=2y
closing 結算 t1G__5wp
closing entries 結賬紀錄
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closing stock 期末存貨 e^,
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closing the book 結賬 [H{@<*
columnar journal 多欄日記賬 _zJ /z
combination 聯合 o/Q|R+yXV
commission 佣金 +z:>Nl
commodity 商品 ANgt\8
common stock 普通股 1xu~@v60
company 公司 &er,Wyc(
compensation 賠償 -2(?O`tZ
compound interest 複利 pmOUl 8y4
consignee 承銷人
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consignment 寄銷 R:3=!zav
consignor 寄銷人 Zd88+GS,#
consolidated balance sheet 合併資產負債表 !zvOCAb,
consolidated profit and loss account 合併損益表 gVe]?Jva`
consolidation 合併 )8oN$20
construction cost 營建成本 I9Uj3cL\
construction revenue 營建收入 s;..a&C'
contract 合同 JU.!<
control account 統制賬戶 ^d@2Y0hH
copyright 版權 |rG)Q0H,
corporation 公司 (
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cost 成本 )2#&l
cost accounting 成本會計 lHDZfwJ&C1
cost of labour 勞工成本 _aBy>=2c$
cost of production 生產成本 H=\Tse_.
cost of manufacture 製造成本 Gz BPI'C
cost of sales 銷貨成本 Xs# _AX
cost price 成本價格 SM%/pu;
credit 貸方 :U *8S\$
credit note 收款通知單 rS
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creditor 債權人 QnP?j&
crossed check 橫線支票 .ZV='i()X
current account 往來活期賬戶 5gII|8>rQ
current asset 流動資產 jvAjnh#
current liability 流動負債 .9WOTti
current profit and loss 本期損益 dJ#go*Gn
debit 借方 c~O
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debt 債務 }2;iIw`
debtor 債務人 ?{jey_]M
deed 契據 Aj=GekX{
deferred assets 遞延資產 8aIqc
deferred liabilities 遞延負債 ^)I}#
delivery 交貨 UCK;?]
delivery expense 送貨費 !icI Rqcf=
delivery order 出貨單 KO~KaN
demand draft 即期匯票 Kh[l};/F
demand note 即期票據 )Tp"l"(G
demurrage charge 延期費 K*{RGE
deposit 存款 L6DYunh}^N
deposit slip 存款單 y.}{KQ"a*
depreciation 折舊 # AC
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direct cost 直接成本 OzD\*,{7
direct labour 直接人工 ;6D3>Lm
director 董事 ~*"ZF-c,
discount 折扣 u$C\#y7
discount on purchase 進貨折扣 'S9o!hb'@
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