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。 hYx^D>}]
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acceptance 承兌 mQ)l`wGh
account 賬戶 "@Fxfd+Ot
accountant 會計員 ;#Nci%<J\
accounting 會計 =1uI >[aN
accounting system 會計制度 Y
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accounts payable 應付賬款 @T T[H*,
accounts receivable 應收賬款 rGO3
accumulated profits 累積利益 u-<s@^YG
adjusting entry ?#123;整記錄 od|.E$B
adjustment ?#123;整 O`| ri5d
administration expense 管理費用 *GMRu,u2
advances 預付 (\_d'Js(;
advertising expense 廣告費 (/BkwbJyE
agency 代理 [!$>:_Vq/
agent 代理人
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agreement 契約 N:zSJW`1
allotments 分配數 y2>]gX5
allowance 津貼 !Hg#c!eOg
amalgamation 合併 Uh}yHD`K
amortization 攤銷 ;RYKqUE
amortized cost 應攤成本 G
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annuities 年金 {,-# ;A*yW
applied cost 已分配成本 gA*zFhGVS7
applied expense 已分配費用 V19*~v=u
applied manufacturing expense 己分配製造費用 K!mgh7Dx
apportioned charge 攤派費用 "+60B0>sc
appreciation 漲價 S]a$w5ZP
article of association 公司章程 bL%)k61G_v
assessment 課稅 Li^V?
assets 資產 Ks-><-2+N
attorney fee 律師費 |^&e\8>.
audit 審計 :
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auditor 審計員 }mK_d9d x
average 平均數 +d96Z^KUhv
average cost 平均成本 VP&lWPA}\$
bad debt 壞賬 ~+hG}7(:
balance 餘額 R&A.F+Zgt
balance sheet 資產負債表 }Q
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bank account 銀行賬戶 :|TBsd|/x
bank balance 銀行結存 )*B.y|b#
bank charge 銀行手續費 04TV./uA
bank deposit 銀行存款 xcA`W|M
bank discount 銀行貼現 <Th.}=
bank draft 銀行匯票 j3U8@tuG
bank loan 銀行借款 NgKNT}JDv
bank overdraft 銀行透支 FS0SGBo
bankers acceptance 銀行承兌 +{Ttv7l_2
bankruptcy 破產 1+Oo Qs
bearer 持票人 BVDo5^&W
beneficiary 受益人 jLg4_N1SD
bequest 遺產 ;8UHPDnst
bill 票據 uNjy&
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bill of exchange 匯票 $ hapSrS
bill of lading 提單 2vLn#
bills discounted 貼現票據 XR(kR{yo
bills payable 應付票據 o/#e
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bills receivable 應收票據 3l
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board of directors 董事會
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bonds 債券 ;pJ7k23(
bonus 紅利 GzX@Av$
book value 賬面價值 n&^Rs)%v
bookkeeper 簿記員 L`BLkDm
bookkeeping 簿記 *(J<~:V?
branch office general ledger 支店往來賬戶 \}5\^&}_
broker 經紀人 D
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brought down 接前 ~rD* Y.
brought forward 接上頁 Z3Y%VHB_F(
budget 預算 AiuF3`Xa
by-product 副產品 D*b>
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by-product sales 副產品銷售 7ORwDR,`5
capital 股本 / wEr>[8S
capital income 資本收益 JP#m}W
capital outlay 資本支出 GCrMrZ6
capital stock 股本 7J\I%r
capital stock certificate 股票 %tpjy,
carried down 移後 ) E5ax~
carried forward 移下頁 }wn GO
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cash 現金 q^gd1K<N
cash account 現金賬戶 f_}55?i0
cash in bank 存銀行現金 u >x2
cash on delivery 交貨收款 g\2Y605DM
cash on hand 庫存現金 6d,"GT
cash payment 現金支付 k5^'b#v
cash purchase 現購 'O
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cash sale 現沽 6_X
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cashier 出?#123;員 Zscmc;G
cashiers check 本票 o9JJ_-O"
certificate of deposit 存款單折 >t.I,Zn
certificate of indebtedness 借據
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certified check 保付支票 u4%-e)$X
certified public accountant 會計師 'kp:yI7w
charges 費用 n{M!l\1
charge for remittances 匯水手續費 VXC_Y
charter 營業執照 !r$/-8b
chartered accountant 會計師 ~s+\Y/@A
chattles 動產 o +&/ N-t
check 支票 RP6QS )|
che stub 支票存根 =r`>tWs
closed account 己結清賬戶 /Z-|E
closing 結算 W Qe>1
closing entries 結賬紀錄 qz?9:"~$C
closing stock 期末存貨 O -@7n0
closing the book 結賬 V;.=O}Lr
columnar journal 多欄日記賬 _bW#*
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combination 聯合 p=p,sJ/@
commission 佣金 u)%J5TR .Y
commodity 商品 pj'Yv
common stock 普通股 K@+&5\y]
company 公司 d^4!=^HN
compensation 賠償 [(]uin+9Q
compound interest 複利 l]GLkE
consignee 承銷人 i9$
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consignment 寄銷 q^EG'\<^
consignor 寄銷人 .^uNzN~
consolidated balance sheet 合併資產負債表 +hi!=^b]
consolidated profit and loss account 合併損益表 NU81 V0:jG
consolidation 合併 -K PbA`j+
construction cost 營建成本 5s8k^n"A
construction revenue 營建收入 e_7a9:2e
contract 合同 p9fx~[_5/
control account 統制賬戶 [Qr#JJ
copyright 版權 .a?GC(
corporation 公司
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cost 成本 o[aRG7C
cost accounting 成本會計 DdPU\ ZWR
cost of labour 勞工成本 rqSeh/<iD
cost of production 生產成本 ^C_ ;uz
cost of manufacture 製造成本 G8H=xr#
cost of sales 銷貨成本 7iT#dpF/A
cost price 成本價格 :D;BA
credit 貸方 J&2cf#
credit note 收款通知單 "p0e6Z=
creditor 債權人 \K55|3~R
crossed check 橫線支票 ZE#A?5lb
current account 往來活期賬戶 ^_n(>$
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current asset 流動資產 ~Cm_=[
current liability 流動負債 U%_B
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current profit and loss 本期損益 VM88#^
debit 借方 J.35Ad1hM
debt 債務 AfB,`l`k
debtor 債務人 22(7rUkI
deed 契據 XC%u`UG
deferred assets 遞延資產 b dP @^Q
deferred liabilities 遞延負債 PF~w$ eeQ
delivery 交貨 wa2?%y_G
delivery expense 送貨費 M*$#j|
delivery order 出貨單 V 9bn
demand draft 即期匯票 <>%2HRn<u
demand note 即期票據 "MOM@4\
demurrage charge 延期費 =~15q=XY0
deposit 存款 nW1u;.
deposit slip 存款單 xim'TVwvC
depreciation 折舊 B 'SLyf
direct cost 直接成本 }fU"s"
direct labour 直接人工 =*>ri
director 董事 b"k1N9
discount 折扣 *:}9(8d
discount on purchase 進貨折扣 ,%6!8vX
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