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。 8LI-gp\ 2
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acceptance 承兌 {i*2R^5
account 賬戶 3loY qeP
accountant 會計員 ;@nFVy>U
accounting 會計 ;oNhE
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accounting system 會計制度 G\;}w
accounts payable 應付賬款 r{seb E\
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accounts receivable 應收賬款 ,zQOZ'^
accumulated profits 累積利益 `Ci4YDaz;k
adjusting entry ?#123;整記錄 kL90&nP
adjustment ?#123;整 2`a
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administration expense 管理費用 F=)&98^v$_
advances 預付 :+%Zh@u\
advertising expense 廣告費 B(DrY1ztj
agency 代理 U{ ;l0 2S
agent 代理人 _Hd{sd#xX1
agreement 契約 W"Jn(:&
allotments 分配數 %vO<9fE|1
allowance 津貼 *8ExRQ
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amalgamation 合併 .9|uQEL
amortization 攤銷 j}+5vB
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amortized cost 應攤成本 ~JuKV&&}K
annuities 年金 H<ZU#U0FZf
applied cost 已分配成本 S='syq>Aok
applied expense 已分配費用 ]Y.deVw3i
applied manufacturing expense 己分配製造費用 q6wr=OWD
apportioned charge 攤派費用 m=b~i^@
appreciation 漲價 }'=h4yI
article of association 公司章程 On1v<SD$[
assessment 課稅 2N~ E' 25
assets 資產 cX
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attorney fee 律師費 Z0fJ9HW
audit 審計 DI&MC9j(
auditor 審計員 sg'NBAo"
average 平均數 U&y`-@A4
average cost 平均成本 TRKgBK$,
bad debt 壞賬 u{bL-a8}
balance 餘額 T 4|jz<iK]
balance sheet 資產負債表 F*
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bank account 銀行賬戶 ^p_u.P
bank balance 銀行結存 zH'2s-.bi
bank charge 銀行手續費 FBsn;,3<W
bank deposit 銀行存款 ,.g}W~S)
bank discount 銀行貼現 cD{8|B*
bank draft 銀行匯票 xaL#MIR"u"
bank loan 銀行借款 ]@SU4
bank overdraft 銀行透支 u fw cF*
bankers acceptance 銀行承兌 D{AFL.r{
bankruptcy 破產 z/1hqxHl
bearer 持票人 Q[s2}Z!N;
beneficiary 受益人 h39e)%x1
bequest 遺產 fW~*6
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bill 票據 )&.!3y 660
bill of exchange 匯票 +AK:(r
bill of lading 提單 <pOl[5v]
bills discounted 貼現票據 >QI~`MiI
bills payable 應付票據 6s,2NeVWa
bills receivable 應收票據 G\1J _al
board of directors 董事會 d,R6` i
bonds 債券
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bonus 紅利 8D2yR#3
book value 賬面價值 bag&BHw
bookkeeper 簿記員 O3ZM:,.
bookkeeping 簿記 ny`(f,)u*
branch office general ledger 支店往來賬戶 /p$=Cg[K
broker 經紀人 aFG3tuaKrQ
brought down 接前 Ea4
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brought forward 接上頁 9-G b"hr
budget 預算 u&SZlkf6%
by-product 副產品 p!GZCf,
by-product sales 副產品銷售 k ZK//YN#
capital 股本 ]-KV0H
capital income 資本收益 fN0bIE
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capital outlay 資本支出 RH=$h! 5
capital stock 股本 Tc,$TCF
capital stock certificate 股票 gV.f*E1C
carried down 移後 SW;HjQ>V
carried forward 移下頁 L"^.0*X/d
cash 現金 (!ZV9S
cash account 現金賬戶 g 9|qbKQ:[
cash in bank 存銀行現金 SJOmeN}4)
cash on delivery 交貨收款 Oh-Fp-v87
cash on hand 庫存現金 yXXvs'$R \
cash payment 現金支付 @9<S*
cash purchase 現購 v\'rXy
cash sale 現沽 Me<du&
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cashier 出?#123;員 r!~(R+,c
cashiers check 本票 `11#J;[@G
certificate of deposit 存款單折 (tpof
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certificate of indebtedness 借據 jPpRsw>
certified check 保付支票 &
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certified public accountant 會計師 qf)C%3gXI
charges 費用 fZ{&dslg
charge for remittances 匯水手續費 6I5o2i
charter 營業執照 %Dra7B%
chartered accountant 會計師 N
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chattles 動產 ^aT;aP^l
check 支票 PlF!cr7:4
che stub 支票存根 VOg/VGJ
closed account 己結清賬戶 }U(\~
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closing 結算 2q/nAQ+
closing entries 結賬紀錄 e/ WBgiLw
closing stock 期末存貨 [4ee <J
closing the book 結賬 t1
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columnar journal 多欄日記賬 %8a=mQl1^
combination 聯合 YN4"O>
commission 佣金 g%X &f_@
commodity 商品 g>UBZA4
common stock 普通股 C?{D"f
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company 公司 >6XDX=JVI
compensation 賠償 bd} r#^'K
compound interest 複利 k?
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consignee 承銷人 &K+
consignment 寄銷 O<4Q$|=&?
consignor 寄銷人 p
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consolidated balance sheet 合併資產負債表 #"hJpyW 4V
consolidated profit and loss account 合併損益表 ^GE^Q\&D&
consolidation 合併 *Yj~]E0`1
construction cost 營建成本 ESn6D@"
construction revenue 營建收入 yI3Q |731)
contract 合同 45?*:)l:
control account 統制賬戶 R:]/{b4Uq
copyright 版權 o<Xc,mP
corporation 公司 Y||yzJdC
cost 成本 1P+Mv^%I
cost accounting 成本會計 oG+K '(BB
cost of labour 勞工成本 zhuyePn
cost of production 生產成本 zv$Gma_
cost of manufacture 製造成本 <\E"clZI
cost of sales 銷貨成本 m5X3{[a:
cost price 成本價格 L@>^_p$
credit 貸方 9BqQ^`bu
credit note 收款通知單 AF6d#Klog
creditor 債權人 A
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crossed check 橫線支票 -
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current account 往來活期賬戶 nw~/~eM5=
current asset 流動資產 ~!8%_J _
current liability 流動負債 @*CAn(@#N
current profit and loss 本期損益 LN@lrC7X
debit 借方 l5{(z;xM
debt 債務 V<7R_}^_7
debtor 債務人 H @_eFlT t
deed 契據 A Oby*c
deferred assets 遞延資產 @`w'
deferred liabilities 遞延負債 5u'TmLuKT
delivery 交貨 r
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delivery expense 送貨費 *Gg1h@&
delivery order 出貨單 Aivu %}_|
demand draft 即期匯票 DCEvr" (
demand note 即期票據 y3&Tv
demurrage charge 延期費 @?<N +qdH>
deposit 存款 u}JQTro
deposit slip 存款單 ^/_\etV
depreciation 折舊 F,'^se4&
direct cost 直接成本 el <<D
direct labour 直接人工 1VhoJGH;C
director 董事 5en
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discount 折扣 r[.zLXgK
discount on purchase 進貨折扣 o7_MMeQ4
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