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。 1 sPdz
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acceptance 承兌 WM)-J^)BJ
account 賬戶 <C9 XX~
accountant 會計員 }K8/-d6
accounting 會計 K|DWu8
accounting system 會計制度 -l%J/ :
accounts payable 應付賬款 S(\9T1DVe
accounts receivable 應收賬款 q~o,WZG
accumulated profits 累積利益 y^]tahbo
adjusting entry ?#123;整記錄 N)&4Hy
adjustment ?#123;整 0\2\*I}?
administration expense 管理費用 Hcc"b0>}{
advances 預付 >5Wlc$
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advertising expense 廣告費 ,;M4jc{
agency 代理 %lg=YGLQB
agent 代理人 &-5_f*{
agreement 契約 LN_xq&.
allotments 分配數 F@R1:M9*
allowance 津貼 gocrjjAHk
amalgamation 合併 J)mhu}
amortization 攤銷 -{`@=U
amortized cost 應攤成本 ZNYH#mJX*
annuities 年金 "_2Ng<2
applied cost 已分配成本 lY*[tmz)
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 3pmWDG6L
apportioned charge 攤派費用 )"+(butI&
appreciation 漲價 w&xDOyW]
article of association 公司章程 3=W!4
assessment 課稅 %%cHoprDa
assets 資產 y^7}oH _
attorney fee 律師費 /O]t R
audit 審計 .(Qx{
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auditor 審計員 6i0A9SN
average 平均數 [b:e:P 2
average cost 平均成本 4e;QiTj
bad debt 壞賬 S~]mWxgZ
balance 餘額 !ZU2{
balance sheet 資產負債表 ^( Rvk
bank account 銀行賬戶 s&GJW@
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bank balance 銀行結存 si4don
bank charge 銀行手續費 Dde]I_f}
bank deposit 銀行存款 8BvonYt=8
bank discount 銀行貼現 |AC1\)2tT
bank draft 銀行匯票 "(qw-ki
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bank loan 銀行借款 m[k_>e\u
bank overdraft 銀行透支 y*MF&mQ[
bankers acceptance 銀行承兌 w>b-} t
bankruptcy 破產 wp7!>%s{
bearer 持票人 N?X~ w <
beneficiary 受益人 x1 1U@jd+1
bequest 遺產 ["}rk
bill 票據 lD mtQk-SN
bill of exchange 匯票 9M"].~iNE
bill of lading 提單 U?.
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bills discounted 貼現票據 +{]xtQB=,{
bills payable 應付票據 hR5_+cuIp
bills receivable 應收票據 mw5?[@G-
board of directors 董事會 :NJ(r(QG>
bonds 債券 a6kV!,.
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bonus 紅利 hVUP4 A
book value 賬面價值 oq*N_mP0
bookkeeper 簿記員 ;O<9|?
bookkeeping 簿記 U.{l;EL:T
branch office general ledger 支店往來賬戶 $wYFEz
broker 經紀人 yUPIY:0
brought down 接前 sKyPosnP
brought forward 接上頁 {-BRt)L[
budget 預算 q64k7<C,
by-product 副產品 1wW)tNKIF
by-product sales 副產品銷售 0kDK~iT
capital 股本 +/D>|loRC
capital income 資本收益 81*M= ?
capital outlay 資本支出 ,YhdY6
capital stock 股本 z6py"J@
capital stock certificate 股票 k=GG>
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carried down 移後 H:H6b
carried forward 移下頁 qaim6a
cash 現金 :iR \%
cash account 現金賬戶 n4lutnF
cash in bank 存銀行現金 c]B$i*t
cash on delivery 交貨收款 Vb
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cash on hand 庫存現金 fIGFHZy,
cash payment 現金支付 _ pO `
cash purchase 現購 OiDh
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cash sale 現沽
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cashier 出?#123;員 M/Pme&%
cashiers check 本票 s_.]4bl.8
certificate of deposit 存款單折 ( )sTb>L
certificate of indebtedness 借據 ET];%~ ^
certified check 保付支票 wv^rS^~
certified public accountant 會計師 #0 6-
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charges 費用 =uDgzdDyE
charge for remittances 匯水手續費
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charter 營業執照 _7DkS}NJs
chartered accountant 會計師 ~ d^<_R
chattles 動產 7*DMVok:
check 支票 4em;+ >D6
che stub 支票存根 ob_I]~^I?|
closed account 己結清賬戶 >u%]6_[
closing 結算 Z>)][pL
closing entries 結賬紀錄 wB>r(xQ'
closing stock 期末存貨 ^KB~*'DN~s
closing the book 結賬 lt$zA%`odc
columnar journal 多欄日記賬 0ult7s}
combination 聯合
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commission 佣金 #E0t?:t5bk
commodity 商品 W0jZOP5_.$
common stock 普通股 fri0XxF
company 公司 sS
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compensation 賠償 9;%CHb&
compound interest 複利 G#Ou[*O'
consignee 承銷人 H;aYiy
consignment 寄銷 v&FF|)$
consignor 寄銷人 _ .i3,-l)
consolidated balance sheet 合併資產負債表 :Sg_tOf
consolidated profit and loss account 合併損益表 $>U#
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consolidation 合併 27ckdyQx
construction cost 營建成本 FZiW
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construction revenue 營建收入 ,%bhyww<
contract 合同 [~D|peM3
control account 統制賬戶 \8OO)98'
copyright 版權 YJxw 'U
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corporation 公司 gqib:q;r
cost 成本 0:KE@=
cost accounting 成本會計 j
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cost of labour 勞工成本 +*oS((0s
cost of production 生產成本 ~8`:7m?
cost of manufacture 製造成本 Pag63njg?
cost of sales 銷貨成本 0^'B3$>
cost price 成本價格 {J/I-=CmML
credit 貸方 t]1ubt2W
credit note 收款通知單 5W
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creditor 債權人 ~#\i!I;RY}
crossed check 橫線支票
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current account 往來活期賬戶 +&KQ28r
current asset 流動資產 c':ezEaC
current liability 流動負債 :PbDU$x
current profit and loss 本期損益 CLKov\U\
debit 借方 3>z[PPw
debt 債務 #n\C
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debtor 債務人 mxS
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deed 契據 *p ? e.%nd
deferred assets 遞延資產 vtJV"h?e"3
deferred liabilities 遞延負債 .'[/|4H
delivery 交貨 y?[snrK G
delivery expense 送貨費 NkxCs
delivery order 出貨單 64Gi8|P
demand draft 即期匯票 V's:>;
demand note 即期票據
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demurrage charge 延期費 O\;= V`z-
deposit 存款 z1 i &Ge
deposit slip 存款單 lhC6S'vq
depreciation 折舊 E&
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direct cost 直接成本 x2|6
direct labour 直接人工 ;@ WV-bLe
director 董事 DJhb
discount 折扣 %>Xr5<$:&
discount on purchase 進貨折扣 I.}1JJF*
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