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。 Pj#'}ru!
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acceptance 承兌 tS# `.F~y
account 賬戶 eKZ%2|+j!7
accountant 會計員 7[v%GoE
accounting 會計 bJr[I
accounting system 會計制度 +~Cy$MCX
accounts payable 應付賬款 U
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accounts receivable 應收賬款 DR9: _
accumulated profits 累積利益 =V+I=rqo
adjusting entry ?#123;整記錄 TTNkr`
adjustment ?#123;整 5@osnf?
administration expense 管理費用 |BMV.Zi
advances 預付 nHFrG
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advertising expense 廣告費 RH)EB<PV
agency 代理 Zzua17
agent 代理人 :
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agreement 契約 ~.Ik#At
allotments 分配數 yWPIIWHx!
allowance 津貼 +WJ(QZEhD
amalgamation 合併 M
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amortization 攤銷 %u{W7
amortized cost 應攤成本
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annuities 年金 2B~wHv
applied cost 已分配成本 qL5I#?OMkU
applied expense 已分配費用 xk~IN%\
applied manufacturing expense 己分配製造費用 1xyU
apportioned charge 攤派費用 D,l,`jv*
appreciation 漲價 O
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article of association 公司章程 ;d.K_P
assessment 課稅 10Wz,vW,n
assets 資產 =Yo1v=wxN
attorney fee 律師費 W~T}@T:EN
audit 審計 9D\4n
auditor 審計員 }Y(]6$uS
average 平均數 2U
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average cost 平均成本 n#Dv2 E=6
bad debt 壞賬 SD\=
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balance 餘額 Z]w#vLR
balance sheet 資產負債表 SM 0M%
bank account 銀行賬戶 \h<BDk*
bank balance 銀行結存 Is<"OQ
bank charge 銀行手續費 XK(`mEi
bank deposit 銀行存款 cN
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bank discount 銀行貼現 .k{ j]{k
bank draft 銀行匯票 Yx'res4e
bank loan 銀行借款 Wx'Kp+9'
bank overdraft 銀行透支 NMO-u3<6.
bankers acceptance 銀行承兌 #h!*dj"
bankruptcy 破產 ` >!n
bearer 持票人 3CjL\pIC
beneficiary 受益人 ivgpS5 M`Y
bequest 遺產 NIr@R7MKd
bill 票據 hlZ@Dq%f
bill of exchange 匯票 {Ee>n^1
bill of lading 提單 stl 1QO(h
bills discounted 貼現票據 :yT-9Ze%q
bills payable 應付票據 [//R ~i?
bills receivable 應收票據 DQ.v+C,
board of directors 董事會 aFiCZHohw
bonds 債券 ~\nBjM2
bonus 紅利 cR-~)UyrO
book value 賬面價值 u.px
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bookkeeper 簿記員 4Q=ftY<
bookkeeping 簿記 /e\{
branch office general ledger 支店往來賬戶 7DW]JK l
broker 經紀人 '+'CbWgY
brought down 接前 *MNHT`Y^o
brought forward 接上頁 "i.r@<)S
budget 預算 ?i\B^uB
by-product 副產品 :R6bq!
by-product sales 副產品銷售 h.rD}N\L
capital 股本 x)rlyjFM
capital income 資本收益 qJ!Z~-hS
capital outlay 資本支出 j;yf8Nf
capital stock 股本 Oh.ZPG=
capital stock certificate 股票 >4m'tZ8
carried down 移後 >e5 *prx+
carried forward 移下頁 %HQ.|
cash 現金 gMWBu~;!
cash account 現金賬戶 {cK^,?x
cash in bank 存銀行現金 I|oT0y&
cash on delivery 交貨收款 <HWS:'1
cash on hand 庫存現金 X C86-b)E
cash payment 現金支付 P27%xV-n>
cash purchase 現購 >>l`,+y
cash sale 現沽 JN/UU
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cashier 出?#123;員 3OyS8`
cashiers check 本票 ukgAI<O%
certificate of deposit 存款單折 ";[iZ
certificate of indebtedness 借據 80}+MWdo
certified check 保付支票 Eu}b8c
certified public accountant 會計師 A% Q
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charges 費用 9DQ)cy
charge for remittances 匯水手續費 -!RtH |P
charter 營業執照 }*]B-\>
chartered accountant 會計師 -kz4FS
chattles 動產
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check 支票 ]e:/
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che stub 支票存根 e;bYaM4UX
closed account 己結清賬戶 0oA{Jix
closing 結算 RhI;;Y#@
closing entries 結賬紀錄 7T``-:`[
closing stock 期末存貨 seFGJfN\?f
closing the book 結賬 9L0GLmLk1u
columnar journal 多欄日記賬 #BVtL :x@
combination 聯合 Agh`]XQ2
commission 佣金 p Y)5bSA
commodity 商品 ,ea^,H6
common stock 普通股 @K223?c8l
company 公司 P`4]-5gE
compensation 賠償 a`9L,8Ve
compound interest 複利 -Ue$T{;RoH
consignee 承銷人 x} /,yaWZ
consignment 寄銷 |!|^ v
consignor 寄銷人 #qU-j/Qf
consolidated balance sheet 合併資產負債表 a/Q$cOs
consolidated profit and loss account 合併損益表 s>_V
consolidation 合併 %m,6}yt
construction cost 營建成本 d9*hBm
construction revenue 營建收入 ^{$FI`P
contract 合同 TQX)?^Ft
control account 統制賬戶 $\o{_?}1
copyright 版權 iF5'ygR-Z
corporation 公司 WS-dS6Q}
cost 成本 8kE]_t
cost accounting 成本會計 (GnuWc\p
cost of labour 勞工成本 YG:3Fhx0~
cost of production 生產成本 `=+^|Y}
cost of manufacture 製造成本 VLsxdwHgb
cost of sales 銷貨成本 K`&oC8p
cost price 成本價格 'X).y1'
credit 貸方 z't
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credit note 收款通知單 !J1rRPV
creditor 債權人 NqHy%'R
crossed check 橫線支票 m`#Od^vk
current account 往來活期賬戶 yw[ #
current asset 流動資產 _$NIp `d
current liability 流動負債 v$~QCtc
current profit and loss 本期損益
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debit 借方 _LP/!D
debt 債務 H~eRT1
debtor 債務人 *b *G2f^
deed 契據 <H3ezv1M
deferred assets 遞延資產 )M=ioE8`h
deferred liabilities 遞延負債 *D4hq=
delivery 交貨 <99M@ cF
delivery expense 送貨費 0tISXu-
delivery order 出貨單 (Q[fS:U
demand draft 即期匯票 g,`A[z2
demand note 即期票據 K/m3
demurrage charge 延期費 !g~1&Uw1
deposit 存款 !f>d_RG
deposit slip 存款單 !Bz0^
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depreciation 折舊 &uP~rEJl+
direct cost 直接成本 YzosZ! L!<
direct labour 直接人工 eD$M<Eu
director 董事 )m6M9eC
discount 折扣 qbrp P(.
discount on purchase 進貨折扣 DU%w1+u
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