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。 dPZrX{ c
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acceptance 承兌 ){^o"A?-:
account 賬戶 x9Um4!/t
accountant 會計員 zLEl/yPE
accounting 會計 ;Gixu9u'
accounting system 會計制度 jez=q
accounts payable 應付賬款 TLbnG$VQS
accounts receivable 應收賬款 :bt;DJ@
accumulated profits 累積利益 /vC|_G|{
adjusting entry ?#123;整記錄 6Hoc F/Ye
adjustment ?#123;整 4.Luy
administration expense 管理費用 f_v@.vnn.
advances 預付 8h"Val|qP
advertising expense 廣告費 W
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agency 代理 r,I';vm<`
agent 代理人 FyleK+D?
agreement 契約 CqK&J
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allotments 分配數 D>tex/Of3
allowance 津貼 }#%3y&7M7
amalgamation 合併 *-Y`7=^$
amortization 攤銷 } )DE
amortized cost 應攤成本 w]<V~X
annuities 年金 {jdtNtw
applied cost 已分配成本 oA/[>\y
applied expense 已分配費用 *Rm"3S
applied manufacturing expense 己分配製造費用 _v=S4A#tF
apportioned charge 攤派費用 / bm2v;
appreciation 漲價 9O(vh(C
article of association 公司章程 4-j3&(
assessment 課稅 _yx~t
assets 資產 iM
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attorney fee 律師費 V9KI?}q:W
audit 審計 :c75*h`
auditor 審計員 mQL8ec_c
average 平均數 S7oPdzcU-
average cost 平均成本 _{Z!$q6,
bad debt 壞賬 Y=G9|7*lO
balance 餘額 T0HNld
balance sheet 資產負債表 1f}YKT
bank account 銀行賬戶 @6["A'h
bank balance 銀行結存 >qE f991SZ
bank charge 銀行手續費 )ZZjuFQJ)
bank deposit 銀行存款 yV"k:_O{
bank discount 銀行貼現 srS2v\1:
bank draft 銀行匯票 <'T:9
bank loan 銀行借款 b"4'*<=au
bank overdraft 銀行透支 @FNaCmBX
bankers acceptance 銀行承兌 {"v~1W)
bankruptcy 破產 6=pE5UfT
bearer 持票人 .4CCR[Het
beneficiary 受益人 5:R$xgc
bequest 遺產 ov3
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bill 票據 }xx"
bill of exchange 匯票 "mk@p=d
bill of lading 提單 ?Z^?A^; }$
bills discounted 貼現票據 s+m3&(X
bills payable 應付票據 \p4>onGI
bills receivable 應收票據 YL?2gBT
board of directors 董事會 UY5wef2sF
bonds 債券 5S9i>B
bonus 紅利 lIhP\:;S&
book value 賬面價值 WHF[l1
bookkeeper 簿記員 ()}(3>O-
bookkeeping 簿記 $Wy(Wtrx|
branch office general ledger 支店往來賬戶 8_
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broker 經紀人 xF8U )j!
brought down 接前 k3PFCl~e
brought forward 接上頁 !k3 eUBF
budget 預算 s7d4)A%
by-product 副產品 jT'09r3P
by-product sales 副產品銷售 kuq&8f~!
capital 股本 @1w[~QlV
capital income 資本收益 ?td`*n~,
capital outlay 資本支出 8NZQTRdH
capital stock 股本 olv0w;s
capital stock certificate 股票 Cg8s9qE?
carried down 移後 :kMF.9U:
carried forward 移下頁 AAXlBY6Y-
cash 現金 \V(w=
cash account 現金賬戶 PQd*)6K:A
cash in bank 存銀行現金 oNEjl
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cash on delivery 交貨收款 +dG3/vV
cash on hand 庫存現金 T?g%I
cash payment 現金支付 {1eW*9
cash purchase 現購 <rihi:4K
cash sale 現沽 Q]{ `m
cashier 出?#123;員 wi/qI(O!
cashiers check 本票 3<x1s2U
certificate of deposit 存款單折 ]?7q%7-e.a
certificate of indebtedness 借據 Yycfb
certified check 保付支票 <*Gd0 v%
certified public accountant 會計師 v]GQb
charges 費用 \1He9~6
charge for remittances 匯水手續費 V8hmfV~=]P
charter 營業執照 9u;/l#?@T
chartered accountant 會計師 [.Rdq]w6
chattles 動產 L9$`zc
check 支票 *Y':raP
che stub 支票存根 / q| o
closed account 己結清賬戶 2C
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closing 結算 Xaw ~Hh)
closing entries 結賬紀錄 ,p>@:C/M
closing stock 期末存貨 Bwc_N.w?3
closing the book 結賬 ym8pB7E7%
columnar journal 多欄日記賬 i7b^b>B|e
combination 聯合 bOolBKV
commission 佣金 9vckQCLM
commodity 商品 z*)kK
common stock 普通股 x~JOg57up
company 公司 der\"?_.
compensation 賠償 "x0/i?pqa
compound interest 複利 DJZ$M
consignee 承銷人 nN2huNTf:
consignment 寄銷 8AJ#].q0F
consignor 寄銷人 a$5P\_
consolidated balance sheet 合併資產負債表 @R_ON"h
consolidated profit and loss account 合併損益表 g/4ipcG;N
consolidation 合併 C jGQ
construction cost 營建成本 af'gk&%
construction revenue 營建收入 JRR,ooN*i
contract 合同 {G+iobQdd
control account 統制賬戶 feJl[3@tO
copyright 版權 aH_0EBRc
corporation 公司 $H`{wJ?2(
cost 成本 N;v]ypak
cost accounting 成本會計 {kghZur
cost of labour 勞工成本 |
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cost of production 生產成本 u}.mJDL
cost of manufacture 製造成本 a%2K,.J
cost of sales 銷貨成本 l<;~sag
cost price 成本價格 Pj1 k?7
credit 貸方 e^}@X[*'#
credit note 收款通知單 @1A.$:
creditor 債權人 `B~zB=}
crossed check 橫線支票 :Y|[?;
current account 往來活期賬戶 &3OV|ly]
current asset 流動資產 [a_o3
current liability 流動負債 S%jW}v';
current profit and loss 本期損益 Jflm-Hhsf
debit 借方 -\7_^8 am
debt 債務 \YSprXe
debtor 債務人 M0T z('~s
deed 契據 {rwT4]4
deferred assets 遞延資產 Qff.QI,
deferred liabilities 遞延負債 &xpvHKJl
delivery 交貨 (((|vI3 <
delivery expense 送貨費 ]_j={0%
delivery order 出貨單 \mL]xE-
demand draft 即期匯票 =Qf{
demand note 即期票據 T!
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demurrage charge 延期費 xE{slDl
deposit 存款 -Iis/X
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deposit slip 存款單 F'-XAI
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depreciation 折舊 TPs
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direct cost 直接成本 iuA_Jr
direct labour 直接人工 K
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director 董事 G^';9 UK
discount 折扣 OIIA^QyV
discount on purchase 進貨折扣
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