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。 SI8%M=P>
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acceptance 承兌 [{X^c.8G)
account 賬戶 S~Id5T:,
accountant 會計員 rSYi<ku
accounting 會計 hxS 6:5Uc
accounting system 會計制度 z'`y,8Y 1l
accounts payable 應付賬款 4WB-Ec
accounts receivable 應收賬款 6[]]Y,Y
accumulated profits 累積利益 `ImE% r!
adjusting entry ?#123;整記錄 "H
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adjustment ?#123;整 TFcT3]R[rL
administration expense 管理費用 D0N9Ksq
advances 預付 V"!G2&
advertising expense 廣告費 \Y}3cE
agency 代理 A7c/N=Cp^
agent 代理人 72veLB
agreement 契約 P<K){V
allotments 分配數 n k2om$nN
allowance 津貼 *x)8fAr
amalgamation 合併 m5Tr-w$QY
amortization 攤銷 $u/E\l
amortized cost 應攤成本 03j]d&P%d
annuities 年金 wK}\_2?
applied cost 已分配成本 P<fnLQ9
applied expense 已分配費用 'u` .P:
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applied manufacturing expense 己分配製造費用 > 0<
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apportioned charge 攤派費用 %2V-~.Ro6
appreciation 漲價 M,5"b+mX[~
article of association 公司章程 b2@VxdFN
assessment 課稅 0
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assets 資產 cr;g5C
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attorney fee 律師費 Sc7U|s
audit 審計 #);[mW{F
auditor 審計員 Dk5Zh+^
average 平均數 LbtX0^
average cost 平均成本 0
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bad debt 壞賬 "U\JV)N
balance 餘額 ,<:!NF9
balance sheet 資產負債表 |T{C,"9y
bank account 銀行賬戶 x}twsc`
bank balance 銀行結存 eX_D/25 $
bank charge 銀行手續費 ^V%rag
bank deposit 銀行存款 kapC%/6"
bank discount 銀行貼現 N
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bank draft 銀行匯票 4ikd M/
bank loan 銀行借款 RyRpl*^
bank overdraft 銀行透支 jzK5-;b
bankers acceptance 銀行承兌 1EyL#;k
bankruptcy 破產 (|d34D
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bearer 持票人 X=C1/4wU
beneficiary 受益人 zB?
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bequest 遺產 R=Tqj,6
bill 票據 F_bF
bill of exchange 匯票 HV/c c"
bill of lading 提單 *|_"W+JC
bills discounted 貼現票據 j w* IO
bills payable 應付票據 7n90f2"m
bills receivable 應收票據 {-A^g!jT&
board of directors 董事會
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bonds 債券 >Yt/]ta4+
bonus 紅利 ;=? ~
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book value 賬面價值 cJgBI(S5
bookkeeper 簿記員 Skz|*n|
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bookkeeping 簿記 s
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branch office general ledger 支店往來賬戶 z]3 `*/B
broker 經紀人 Erk?}
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brought down 接前 $x6$*K(F
brought forward 接上頁 kPjd_8z2n
budget 預算 ]qB:PtX
by-product 副產品 +`uY]Q,O
by-product sales 副產品銷售 >{
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capital 股本 +w8R!jdA
capital income 資本收益 VtOZ%h[#
capital outlay 資本支出 'q * Bdx
capital stock 股本 +-B^Z On
capital stock certificate 股票 dCu'>G\bP
carried down 移後 Ez{MU@Fk
carried forward 移下頁 *UW=Mdt
cash 現金 Ix|~f1*%
cash account 現金賬戶 ?`[NFqv_]
cash in bank 存銀行現金 [Ei1~n)o
cash on delivery 交貨收款 VB<Jf'NU
cash on hand 庫存現金 ESoAzo,u
cash payment 現金支付 f+.T^es
cash purchase 現購 OMk5{-8B
cash sale 現沽 wC-Rr^q
cashier 出?#123;員 ;#
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cashiers check 本票 H[b}kZW:a
certificate of deposit 存款單折 U}$DhA"r"
certificate of indebtedness 借據 !Oi~:Pp
certified check 保付支票 z>R#H/h+
certified public accountant 會計師 :SV>+EDY
charges 費用 "g+z !4b#
charge for remittances 匯水手續費 I\|
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charter 營業執照 A?Wk
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chartered accountant 會計師 C>Is1i^9
chattles 動產 ",>H(wJ8
check 支票 .qob_dRA
che stub 支票存根 h3gWOU
closed account 己結清賬戶 8q
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closing 結算 71C42=AU
closing entries 結賬紀錄 YwcPX`eg
closing stock 期末存貨 _ q(Q
closing the book 結賬 6x=YQwn~
columnar journal 多欄日記賬
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combination 聯合 H.G!A6bd
commission 佣金 I^Z8PEc+
commodity 商品 8e0."o.6
common stock 普通股 2u?zO7W)-L
company 公司 ;W:6{9m ze
compensation 賠償 ^Y{D^\},
compound interest 複利 ^nVl (^{
consignee 承銷人
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consignment 寄銷 EC<b3
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 oPKXZU(c
consolidated profit and loss account 合併損益表 9SMiJad<
consolidation 合併 CVXytS?@x
construction cost 營建成本 KjB/.4lLq
construction revenue 營建收入 vw<K}z
contract 合同 2q}..
control account 統制賬戶 mDFlz1J,e
copyright 版權 8&V_$+ U
corporation 公司 ;7Oi! BC
cost 成本 kcB+ _
cost accounting 成本會計 TOLl@p]lU
cost of labour 勞工成本 d77r9
cost of production 生產成本 6k?`:QK/sl
cost of manufacture 製造成本 j[6Raf/(n
cost of sales 銷貨成本 dRvin[R8
cost price 成本價格 mCKk*5ws5"
credit 貸方 si(;y](
credit note 收款通知單 8O1K[sEjui
creditor 債權人 6ri\>QrF
crossed check 橫線支票 zGc(Ef5`M6
current account 往來活期賬戶 Hoz5 6y
current asset 流動資產 GbU@BN+_
current liability 流動負債 /vE]2Io
current profit and loss 本期損益 "Mmf6hu
debit 借方 cjULX+h
debt 債務 #G3N(wV3
debtor 債務人 |dadH
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deed 契據 |Y_
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deferred assets 遞延資產 pw'wWZE'
deferred liabilities 遞延負債 :6;e\UE
delivery 交貨 DlE_W
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delivery expense 送貨費 &~5=K
delivery order 出貨單 ZI ?W5ISdg
demand draft 即期匯票 PI5j"u UO
demand note 即期票據 u@FsLHn
demurrage charge 延期費 xk~Nmb}
deposit 存款 o4=Yu7L
deposit slip 存款單 hv)7H)|l~]
depreciation 折舊 #WE]`zd
direct cost 直接成本 ;)!"Ty|
direct labour 直接人工 \Mi#{0f+q
director 董事 u}H$-$
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discount 折扣 +lO'wa7|3
discount on purchase 進貨折扣 VGH/X.NJ
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