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。 fXl2i]L(^B
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acceptance 承兌 |%F4`gz8KP
account 賬戶 <`; {gX1
accountant 會計員 ly6zz|c5
accounting 會計 7_
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accounting system 會計制度 x@bqPZ
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accounts payable 應付賬款 U{pg
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accounts receivable 應收賬款 TKsP#Dt/
accumulated profits 累積利益 39P55B/o%
adjusting entry ?#123;整記錄 `0M6<e]C
adjustment ?#123;整 u1#(~[.
administration expense 管理費用 * O?Yp%5NH
advances 預付 uG6.(A1LM
advertising expense 廣告費 ^QJJ2 jZ
agency 代理 Tt{z_gU6
agent 代理人 C3f\E: D)
agreement 契約 m}RZ)c
allotments 分配數 <Y1Plc
allowance 津貼 ['pO=ho
amalgamation 合併 (6a<{
amortization 攤銷 A]i!131{w|
amortized cost 應攤成本 V!^0E.?a
annuities 年金 /w5*R5B{
applied cost 已分配成本 C|3Xz[k{
applied expense 已分配費用 hf2bM
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applied manufacturing expense 己分配製造費用 )mBYW}} T
apportioned charge 攤派費用 to&,d`k=-
appreciation 漲價 9609
article of association 公司章程 CyYr5 D
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assessment 課稅 il!B={
assets 資產 \
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attorney fee 律師費 Q25VG5G
audit 審計 Gbclu.4
auditor 審計員 2/s42
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average 平均數 ~AX~z)
average cost 平均成本 =QtFJ9\
bad debt 壞賬 ug ;Xoh5w
balance 餘額 C:5d/9k
balance sheet 資產負債表 FG{les+:
bank account 銀行賬戶 c};%VB
bank balance 銀行結存 },JJ!3
bank charge 銀行手續費 b$#b+G{y
bank deposit 銀行存款 4E=v)C'
bank discount 銀行貼現 J9]cs?`)
bank draft 銀行匯票 jTt9;?)
bank loan 銀行借款 rg >2tgA
bank overdraft 銀行透支 ! {G
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bankers acceptance 銀行承兌 0^o/cSF
bankruptcy 破產 <YU4RZ
bearer 持票人 P,'%$DLDg
beneficiary 受益人 81s
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bequest 遺產 v7./u4S|V
bill 票據 BPt? 3tC
bill of exchange 匯票 bl^Ihza
bill of lading 提單 0<~~0US
bills discounted 貼現票據 !1=OaOT
bills payable 應付票據 9.M'FCd~M
bills receivable 應收票據 SKnYeT
board of directors 董事會 pUqC88*j
bonds 債券 ^ `Ozw^~
bonus 紅利 *OFG3 uM
book value 賬面價值 8t*sp-cy|
bookkeeper 簿記員 J({D~
bookkeeping 簿記 8/dMvAB1So
branch office general ledger 支店往來賬戶 2y^:
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broker 經紀人 hd9HM5{p
brought down 接前 mi Q*enZi
brought forward 接上頁
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budget 預算 !.mR]El{K
by-product 副產品 =r ^_D=
by-product sales 副產品銷售 $B%KkD
capital 股本 ,7)
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capital income 資本收益 *qO)MpG{
capital outlay 資本支出 Z)E)-2U$@
capital stock 股本 !KK `+ 9/
capital stock certificate 股票 SU~.baP?
carried down 移後 lNg){3
carried forward 移下頁 ~r8
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cash 現金 #Iz)Mu
cash account 現金賬戶 naf ~#==vc
cash in bank 存銀行現金 (
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cash on delivery 交貨收款 7mMGH
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cash on hand 庫存現金 \N0vA~N.
cash payment 現金支付 Z@+nkTJ9&t
cash purchase 現購 = N*Jis
cash sale 現沽 4mo/MK&M:
cashier 出?#123;員 eP>_CrJb
cashiers check 本票 ,k4pW&A
certificate of deposit 存款單折 \
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certificate of indebtedness 借據 ; o_0~l=-/
certified check 保付支票 [ZSC]w^
certified public accountant 會計師 P1LO
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charges 費用 o(jLirnk
charge for remittances 匯水手續費 TxG@#" ^g}
charter 營業執照 [h;I)ug[o(
chartered accountant 會計師 66eJp-5e8
chattles 動產 t7F0[E'=5\
check 支票 VM\R-[
che stub 支票存根 d%'#-w'
closed account 己結清賬戶 :\"0jQ.y|
closing 結算 raPOF6-_rH
closing entries 結賬紀錄 xN
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closing stock 期末存貨 <<MpeMi
closing the book 結賬 AtCT
columnar journal 多欄日記賬 ftPps-
combination 聯合 S^pb9~
commission 佣金 e*}zl>f
commodity 商品 K& ^qn&
common stock 普通股 6;'[v}O^^
company 公司 a4^hC[a
compensation 賠償 apa&'%7
compound interest 複利 0@"'SKq
consignee 承銷人 AEyD?^?
consignment 寄銷 -@w,tbc$
consignor 寄銷人 `Uz.9_6
consolidated balance sheet 合併資產負債表 Y`ip.Nx
consolidated profit and loss account 合併損益表 6L8nw+mEK
consolidation 合併 N+c|0
construction cost 營建成本 EZB0qZIp
construction revenue 營建收入 :P_h_Tizv
contract 合同 LvG$J*
control account 統制賬戶 ;
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copyright 版權 ESV./~K
corporation 公司 !F
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cost 成本 $mM"C+dD
cost accounting 成本會計 $GRw k>N
cost of labour 勞工成本 -1Li&K7
cost of production 生產成本 (]'wQ4iQ
cost of manufacture 製造成本 L1RD`qXu.
cost of sales 銷貨成本 ^;PjO|mD
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cost price 成本價格 R|qrK
credit 貸方 *g+ZXB
credit note 收款通知單 > "F-1{
creditor 債權人 ?{TWsuP7
crossed check 橫線支票 Hu<]*(lK%
current account 往來活期賬戶 j13-?
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current asset 流動資產 M8WjqTq
current liability 流動負債 #VX]trh,
current profit and loss 本期損益 EX{%CPp7}
debit 借方 ZiuD0#"!
debt 債務 a8T9=KY^
debtor 債務人 qLLrR,:
deed 契據 <<d #
deferred assets 遞延資產 cN&Ebn
deferred liabilities 遞延負債 |"LHo
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delivery 交貨 R&W%E%uj
delivery expense 送貨費 5"nq
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delivery order 出貨單 &{8:XJe*,%
demand draft 即期匯票 2K>1,[ C'Z
demand note 即期票據 'Jf
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demurrage charge 延期費 y p{Dl
deposit 存款 _\+]/rY9o
deposit slip 存款單 }cMkh
depreciation 折舊 p)B/(%
direct cost 直接成本 O/#3QK
direct labour 直接人工 Nxe1^F33
director 董事 N:U}b1$L6
discount 折扣 (k!7`<k!Y
discount on purchase 進貨折扣 m^L
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