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。 <n>Kc}c
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acceptance 承兌 ;4Y@xS2M
account 賬戶 `pE~M05
accountant 會計員 "Nn/vid;
accounting 會計 0CQ\e1S,#
accounting system 會計制度 k(><kuJ`3
accounts payable 應付賬款 !t{3IE
accounts receivable 應收賬款 r~z-l,
accumulated profits 累積利益 %w,
adjusting entry ?#123;整記錄 t*<.^+Vd
adjustment ?#123;整 MSoLx' <
administration expense 管理費用 ^{_`j
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advances 預付 UBrYN'QRNt
advertising expense 廣告費 ;-lk#D?n9
agency 代理 ATv.3cy
agent 代理人 R>To
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agreement 契約 $OHY^IE(
allotments 分配數 M&~3fRb4
allowance 津貼 Ti!j
amalgamation 合併 OnC|9
amortization 攤銷 f:G Zb?Wyd
amortized cost 應攤成本 S`BLwnU`#
annuities 年金 x1]^].#Eo
applied cost 已分配成本 !%_Z>a
applied expense 已分配費用 +g<2t,
applied manufacturing expense 己分配製造費用 `B"=\0
apportioned charge 攤派費用 zJOjc/\
appreciation 漲價 >
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article of association 公司章程 4WG~7eIgy
assessment 課稅 H*!j\|v0
assets 資產 K~5QL/=1
attorney fee 律師費 t]#y}
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audit 審計 KTD# a1W
auditor 審計員 *T*=~Y4kE
average 平均數 Y5$5qQ
average cost 平均成本 =2BGS\$#
bad debt 壞賬 D:e9609
balance 餘額 13I
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balance sheet 資產負債表 B t-o:)pa
bank account 銀行賬戶
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bank balance 銀行結存 )dbi
bank charge 銀行手續費 lV:R8^d
bank deposit 銀行存款 b-'41d}Hn
bank discount 銀行貼現 iE, I\TY[
bank draft 銀行匯票 (YF`#v6
bank loan 銀行借款 p3`'i
bank overdraft 銀行透支 OWxYV$
bankers acceptance 銀行承兌 rJ4O_a5/
bankruptcy 破產 9w^1/t&=04
bearer 持票人 YQvN
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beneficiary 受益人 ^rMkCA@;TZ
bequest 遺產 +u#;k!B/>
bill 票據 mVg-z~44T
bill of exchange 匯票 lOt3^`
bill of lading 提單 ~C6
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bills discounted 貼現票據 Y
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bills payable 應付票據 H-~V:OCB~
bills receivable 應收票據 aB;syl
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board of directors 董事會 8Gzc3
bonds 債券 4pq@o
bonus 紅利 r j#K5/df
book value 賬面價值 Fd":\7p
bookkeeper 簿記員 d>*?C!xE
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 t&T0E.kh*X
broker 經紀人 !Low%rP
brought down 接前 ME7jF9d
brought forward 接上頁 "ys#%,Z
budget 預算 L!Iu\_{q
by-product 副產品 H'Bor\;[>
by-product sales 副產品銷售 ;|6kFBGC"+
capital 股本 L}*:,&Y/
capital income 資本收益 ce{(5IC
capital outlay 資本支出 v*SSc5gFG
capital stock 股本 EYtf>D
capital stock certificate 股票 Gkv<)}G
carried down 移後 T$5u+4>"
carried forward 移下頁 @r]wZ~@
cash 現金 NBuibL
cash account 現金賬戶 ZdJwy%
cash in bank 存銀行現金 ;,![Lar5L
cash on delivery 交貨收款 47.c
cash on hand 庫存現金 ]ppi962Z
cash payment 現金支付 s!esk%h{K
cash purchase 現購 5@ecZ2`)+h
cash sale 現沽 Kq
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cashier 出?#123;員 [`nY/g:
cashiers check 本票 CB{%~
certificate of deposit 存款單折 @d]I3?`
certificate of indebtedness 借據 !
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certified check 保付支票 {"$
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certified public accountant 會計師 8\+kfK
charges 費用 +e?mKLw14
charge for remittances 匯水手續費 9ot A5I^v
charter 營業執照 R("g ]
chartered accountant 會計師 7p%W)=v
chattles 動產 >Ig%|4Hw
check 支票 <NZ^*]
che stub 支票存根 86NAa6BW
closed account 己結清賬戶 WJbdsPs
closing 結算 AuuZWd
closing entries 結賬紀錄 20750G
closing stock 期末存貨 \]ouQR.t@\
closing the book 結賬 !Z[dK{f"
columnar journal 多欄日記賬 >Y=HP&A<
combination 聯合 g^ZsV:D
commission 佣金 ):OGhWq
commodity 商品 7?a@i;E<
common stock 普通股 gD E',)3Q,
company 公司 0`.3`Mk
compensation 賠償 S`HshYlE q
compound interest 複利 N=FU>qbz
consignee 承銷人 g"v g
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consignment 寄銷 Um YReF<<_
consignor 寄銷人 [lZo'o
consolidated balance sheet 合併資產負債表 UQ6UZd37
consolidated profit and loss account 合併損益表 bh9rsRb}O
consolidation 合併
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construction cost 營建成本 GWo^hIfJ
construction revenue 營建收入 8}9|hT;
contract 合同 r2A%.bL#
control account 統制賬戶 MDn+K#p
copyright 版權 CBw/a0Uck
corporation 公司 e FDhJ
cost 成本 5N
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cost accounting 成本會計 t
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cost of labour 勞工成本 ~wG.'d]
cost of production 生產成本 par|j]
cost of manufacture 製造成本 KNT(lA0s
cost of sales 銷貨成本 V
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cost price 成本價格 "8MG[$Y
credit 貸方 +p6cG\Gp
credit note 收款通知單 E +\?|q !T
creditor 債權人 .2?txOKh
crossed check 橫線支票 4/YEkD
current account 往來活期賬戶 %\6ns
current asset 流動資產 y,&.<Yc
current liability 流動負債 %zj;~W;qPH
current profit and loss 本期損益 tYV%izE
debit 借方 uim4,Zm{
debt 債務 :N03$Tvl
debtor 債務人 i'&KoR?
deed 契據 U
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deferred assets 遞延資產 "q@OMf
deferred liabilities 遞延負債 n+Ofbiz@
delivery 交貨 + E8\g
delivery expense 送貨費 `k y>M-
delivery order 出貨單 b]S4\BBT
demand draft 即期匯票 lF-;h{
demand note 即期票據 t}m6];
demurrage charge 延期費 0tbximmDb
deposit 存款 <hlH@[7!
deposit slip 存款單 )zw}+z3st
depreciation 折舊 XrR@cDNx{
direct cost 直接成本 )o!y7MTl
direct labour 直接人工 L B`=+FD
director 董事 C =fs[
discount 折扣 "0x"Xw#I
discount on purchase 進貨折扣 7oY}=281
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