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。 ^`k;~4'd
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account 賬戶 ka6E
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accountant 會計員 NfnPXsad
accounting 會計 *V 4%&&{
accounting system 會計制度 lV$CBS
accounts payable 應付賬款 @<`V q
accounts receivable 應收賬款 QO^V@"
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accumulated profits 累積利益 'v9M``
adjusting entry ?#123;整記錄 U8J9 #+:
adjustment ?#123;整 n}t9Nf_
administration expense 管理費用 ,H%[R+)
advances 預付 h3-^RE5\`S
advertising expense 廣告費 m2"wMt"*V
agency 代理 uVKe ?~RC
agent 代理人 I=:"Fqj'N
agreement 契約 xy
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allotments 分配數 0N~kq-6.\
allowance 津貼 {Wi*B(
amalgamation 合併
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amortization 攤銷 /
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amortized cost 應攤成本 OGIv".~s4
annuities 年金 qS9<_if2
applied cost 已分配成本 _GFh+eS}
applied expense 已分配費用 g?Tev^D
applied manufacturing expense 己分配製造費用 Z,O*p,Gzn
apportioned charge 攤派費用 kJpO0k9?eY
appreciation 漲價 <b.p/uA
article of association 公司章程 jXLd#6
assessment 課稅 n}_}#(a
assets 資產 l5.k2{'
attorney fee 律師費 g$^-WmX\m
audit 審計 ^ghYi|kQq
auditor 審計員 lg8@^Pm$r;
average 平均數 !y B4;f$
average cost 平均成本 AH :uG#
bad debt 壞賬 tjt^R$[ @
balance 餘額 jU~ x^Y
balance sheet 資產負債表 :L@n(buRN
bank account 銀行賬戶 H`'a|Y
bank balance 銀行結存 LRts
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bank charge 銀行手續費 `FQ]ad Fz
bank deposit 銀行存款 _dRB=bl"O
bank discount 銀行貼現 pZ}B/j
bank draft 銀行匯票 g4b#U\D@)/
bank loan 銀行借款 ,h*N9}xYTi
bank overdraft 銀行透支 l)*(UZ"
bankers acceptance 銀行承兌 ?&;_>0P
bankruptcy 破產 Ak,JPzT
bearer 持票人 (Hj[9[=
beneficiary 受益人 5{oc
bequest 遺產 n@x
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bill 票據 %4),P(4
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bill of exchange 匯票 nj:w1E/R
bill of lading 提單 eG1V:%3
bills discounted 貼現票據 "gJ.mhHX
bills payable 應付票據 8-NycG&)
bills receivable 應收票據 Yj1|]i5b
board of directors 董事會 Vy
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bonds 債券 Yi?bY
bonus 紅利 @B(oq1i@
book value 賬面價值 tiE|%jOzt
bookkeeper 簿記員 +^+'.xQ
bookkeeping 簿記 xi(1H1KN5B
branch office general ledger 支店往來賬戶 P*BRebL:
broker 經紀人 aq
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brought down 接前 \?
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brought forward 接上頁 +T@BOYhgq
budget 預算 0t%]z!
by-product 副產品 ,wes*
by-product sales 副產品銷售 G@#lf@M]
capital 股本 D\&S
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capital income 資本收益 o=_7KWOA
capital outlay 資本支出 +1YEOOfVY
capital stock 股本 q
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capital stock certificate 股票 PXYLLX\3
carried down 移後 myR{}G
carried forward 移下頁 =~h b&
cash 現金 :>{!%-1Z
cash account 現金賬戶 0 (wu
cash in bank 存銀行現金 n}.e(z_"
cash on delivery 交貨收款 qWheoyAB
cash on hand 庫存現金 G|f9l?p
cash payment 現金支付 `6)Qi*Z
cash purchase 現購 RB+Jp
cash sale 現沽 olv?$]
cashier 出?#123;員
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cashiers check 本票 (cOe*>L;
certificate of deposit 存款單折 up'`)s'
certificate of indebtedness 借據 H?];8wq$G
certified check 保付支票 Pgr2S I
certified public accountant 會計師 rZ `1G
charges 費用 KhfADqji|
charge for remittances 匯水手續費 h'-4nu;*
charter 營業執照 p?y2j
chartered accountant 會計師 ;7z6B|8
chattles 動產 P-Y_$Nv0g
check 支票 Fb(@i
che stub 支票存根 t<Yi!6
closed account 己結清賬戶 GLtd<M"
closing 結算 )~wKRyQff
closing entries 結賬紀錄 #j~FlY5
closing stock 期末存貨 ZQE1]ht
closing the book 結賬 cZxY,UvYa
columnar journal 多欄日記賬 ;zJb("n
combination 聯合 F)hj\aHm k
commission 佣金 q k^FyZ<
commodity 商品 >
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common stock 普通股 4n1g4c-
company 公司 ZX:rqc
compensation 賠償 UmWXv#q\l
compound interest 複利 <3{MS],<<
consignee 承銷人 ~gd
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consignment 寄銷 (0NffM1
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 nU>P%|loXx
consolidated profit and loss account 合併損益表 g4h{dFb|_
consolidation 合併 6/8K2_UeoW
construction cost 營建成本 G^W0!u,@
construction revenue 營建收入 '%rT]u3U
contract 合同 OKMdyyO<l
control account 統制賬戶 }CBQdH&g;
copyright 版權 Y.Zd_,qy
corporation 公司 "V>}-G&
cost 成本 tr<fii3<
cost accounting 成本會計 k)n
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cost of labour 勞工成本 v]V N'Hs?
cost of production 生產成本 8D )nM|
cost of manufacture 製造成本 $CE dJ+0z
cost of sales 銷貨成本 &!CVF
cost price 成本價格 y8~OkdlN#
credit 貸方 ~9+01UU^
credit note 收款通知單 U*r54AyP
creditor 債權人 " !EnQB=
crossed check 橫線支票 w[-)c6J yE
current account 往來活期賬戶 ;Sivu-%
current asset 流動資產 M
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current liability 流動負債 _&/`-"3y
current profit and loss 本期損益 src9EeiV
debit 借方 AabQ)23R2
debt 債務 4?+K
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debtor 債務人 =
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deed 契據 s=n4'`y1
deferred assets 遞延資產 lr>NG,N
deferred liabilities 遞延負債 h:8P9WhWF
delivery 交貨 d-~V.
delivery expense 送貨費 t<Acq07
delivery order 出貨單 B"&-) (
demand draft 即期匯票
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demand note 即期票據
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demurrage charge 延期費 u8zL[]>
deposit 存款 Uqel
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deposit slip 存款單 zzf@U
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depreciation 折舊 xQ
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direct cost 直接成本 7\
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direct labour 直接人工 64?HqO
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director 董事 hU$o^
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discount 折扣 uBRlvNJ
discount on purchase 進貨折扣 @
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