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。 F,2#;t4
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acceptance 承兌 w^6N
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account 賬戶 IMw)X0z
accountant 會計員 ]~eWr2uG?
accounting 會計 mSw?iL
accounting system 會計制度 QgM_SY|Rj
accounts payable 應付賬款 T@.m
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accounts receivable 應收賬款 W_n.V" hN
accumulated profits 累積利益 Z8n%=(He
adjusting entry ?#123;整記錄 { RX
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adjustment ?#123;整 e
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administration expense 管理費用 ?(UXK hs
advances 預付 d?X6x
advertising expense 廣告費 &Zy=vk*
agency 代理 T.N7`
agent 代理人 2jBE+k"M
agreement 契約 [!efQap
allotments 分配數 bjX$idL
allowance 津貼 Jl9TMu!1]
amalgamation 合併 zk~ rKQ,
amortization 攤銷 vszAr(
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amortized cost 應攤成本 /4BXF4ksi,
annuities 年金 a8P6-)W
applied cost 已分配成本 !0+Ex
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applied expense 已分配費用 d"a7{~l
applied manufacturing expense 己分配製造費用 PY<V
apportioned charge 攤派費用 717m.t,x
appreciation 漲價 )cBV
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article of association 公司章程 U4pvQE.m<
assessment 課稅 +ANIm^@
assets 資產 9+|,aG s
attorney fee 律師費 KTJ$#1q
audit 審計 ,IB)Kk2
auditor 審計員 9
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average 平均數 /k Vc7LC
average cost 平均成本 R6.#gb8^oS
bad debt 壞賬 gZSi\m>
balance 餘額 l@jJJ)Qyk
balance sheet 資產負債表 1k({(\>qq
bank account 銀行賬戶 j2n@8sCSO
bank balance 銀行結存
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bank charge 銀行手續費 ;$;/#8`>
bank deposit 銀行存款 64s;6=
bank discount 銀行貼現 +'
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bank draft 銀行匯票 55KL^+-~
bank loan 銀行借款 /T'nY{
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 .H.v c_/
bankruptcy 破產 ^/,yZ:
bearer 持票人 ] 6B!eB
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beneficiary 受益人 xq*yZ5:5Jo
bequest 遺產 Lj,%pz J
bill 票據 r\`m[Q
bill of exchange 匯票 Z%Kj^
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bill of lading 提單 Ry~LhU:
bills discounted 貼現票據 KgSxF#
bills payable 應付票據 'm:B(N@+
bills receivable 應收票據 Jz b".A
board of directors 董事會 ,' B=eY,
bonds 債券 31Du@h8YX
bonus 紅利 DR=1';63
book value 賬面價值 g/gL
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bookkeeper 簿記員 wUndNE
bookkeeping 簿記 =c4U%d2
branch office general ledger 支店往來賬戶 @]4 s&;
broker 經紀人 w5\)di
brought down 接前 s:H1v&t,<
brought forward 接上頁 ;& +75n
budget 預算 mYX) =B{
by-product 副產品 -]%@,L^@
by-product sales 副產品銷售 u6RHn;b
capital 股本 XPKcF I=
capital income 資本收益
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capital outlay 資本支出 5Bk
capital stock 股本 voE c'JET
capital stock certificate 股票 IgJC>;]u
carried down 移後 "Xc=<rX
carried forward 移下頁 rK wkj)
cash 現金 _A*0K,F-
cash account 現金賬戶 3.Kdz}
cash in bank 存銀行現金 {\I\4P
cash on delivery 交貨收款 Cv33?l-8%_
cash on hand 庫存現金 39#>C~BOl
cash payment 現金支付 Sa5 y7
cash purchase 現購 Tr)[q>
cash sale 現沽 (z{xd
cashier 出?#123;員 e+U o-CO
cashiers check 本票 V-0Y~T
certificate of deposit 存款單折 u)-l+U.
certificate of indebtedness 借據 =j-{Mxb3
certified check 保付支票 .+sIjd
certified public accountant 會計師 8pk">"#s
charges 費用 /FY_LM
charge for remittances 匯水手續費 H#K|SSqY?
charter 營業執照 TuL(
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chartered accountant 會計師 Sb.;$Be5g
chattles 動產 aL}_j#m{
check 支票 u#<]>EtbB
che stub 支票存根 ]LjW,b"
closed account 己結清賬戶 {;r5]wimb
closing 結算 F44")fY
closing entries 結賬紀錄 A\>qoR!Y
closing stock 期末存貨 b._pG(o1
closing the book 結賬 /<~IKVz\&
columnar journal 多欄日記賬 vSh)
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combination 聯合 zuw6YY8kQ
commission 佣金 {1[8,Ho
commodity 商品 KMa?2cJH#
common stock 普通股 =
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company 公司 q=U=Y
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compensation 賠償 2cL<`
compound interest 複利 A7se#"w
consignee 承銷人 $1YnQgpT
consignment 寄銷 :s\s3#?
consignor 寄銷人 utv.uwfat
consolidated balance sheet 合併資產負債表 V!p;ME
consolidated profit and loss account 合併損益表 G8
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consolidation 合併 BZ.H6r'Q
construction cost 營建成本 *
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construction revenue 營建收入 u56cT/J1
contract 合同 G6FknYj
control account 統制賬戶 3 }XS|Y
copyright 版權 JXrMtSp\
corporation 公司 ``{xm1GK
cost 成本 70@:!HI]
cost accounting 成本會計 ynhH5P|6,
cost of labour 勞工成本 Pg7/g=Va
cost of production 生產成本 Q =Z-vTD+
cost of manufacture 製造成本 Y&nY]VV
cost of sales 銷貨成本 Ad(j&P
cost price 成本價格 %5b2vrg~*
credit 貸方 ^+88z>
credit note 收款通知單 yd$y\pN=<
creditor 債權人 zrcSPh
crossed check 橫線支票 ~O!v?2it8q
current account 往來活期賬戶 *5^h>Vk/
current asset 流動資產 F{v+z8nW
current liability 流動負債 !U@[lBW
current profit and loss 本期損益 &12.|
debit 借方 OvkY zI`
debt 債務 PM{kiz^
debtor 債務人 n=`UhC
deed 契據 Lq:Z='Kc
deferred assets 遞延資產 'Q# KjY
deferred liabilities 遞延負債 9kcAMk1K
delivery 交貨 QM=X<?m/,=
delivery expense 送貨費 Q/':<QY
delivery order 出貨單 `3~w#?+=*
demand draft 即期匯票 rc"yEI-``"
demand note 即期票據 5bk5EE`
demurrage charge 延期費 ,Ao8QN
deposit 存款 mU;TB%#)
deposit slip 存款單 Hly$ Wm
depreciation 折舊 =4G9ev
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direct cost 直接成本 Vx'_fb?wap
direct labour 直接人工 Y`%:hvy~
director 董事 b1-JnEc
discount 折扣 w1[F]|
discount on purchase 進貨折扣 >Py=H+d!j
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