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。 ;#zteqn
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acceptance 承兌 hbYstK;]Z
account 賬戶 hRXnig{;3
accountant 會計員 J t.<Z&
accounting 會計 I._ A
accounting system 會計制度 n`^jNXE
accounts payable 應付賬款 #8XmOJ"W3k
accounts receivable 應收賬款 lrc%GU):
accumulated profits 累積利益 T[OI/WuK
adjusting entry ?#123;整記錄 9+y&&;p
adjustment ?#123;整 t8Pf~v
administration expense 管理費用 A'CD,R+gR
advances 預付 _f2rz+
advertising expense 廣告費 F
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agency 代理 W'9{2h6u(
agent 代理人 |
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agreement 契約 9Pg6,[*u
allotments 分配數 (!@gm)#h
allowance 津貼 1VYH:uGuAU
amalgamation 合併 hAUP#y@:H:
amortization 攤銷 B tznms'
amortized cost 應攤成本 (@NILK
annuities 年金 f'ld6jt|%
applied cost 已分配成本 d(}?
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applied expense 已分配費用 >]_6|Wfl
applied manufacturing expense 己分配製造費用 6v{&, q
apportioned charge 攤派費用 d>#',C#;
appreciation 漲價 zATOFV
article of association 公司章程 j+'ua=T3
assessment 課稅 UQkd$w<
assets 資產 /*gs]
attorney fee 律師費 ;4-$C =&
audit 審計 #:=c)[G8
auditor 審計員 ?`OFn F,K
average 平均數 7_3 6xpw
average cost 平均成本 2Rys:$
bad debt 壞賬 R-$w*=Y
balance 餘額 G "+[@|
balance sheet 資產負債表 M%54FsV
bank account 銀行賬戶 \a0{9Xx F
bank balance 銀行結存 c^"4l
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bank charge 銀行手續費 prM)t8SE
bank deposit 銀行存款 gjD|f2*x
bank discount 銀行貼現 % dFz[b
bank draft 銀行匯票 LTBH/[q5
bank loan 銀行借款 A]Hz
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bank overdraft 銀行透支 >l-u{([B
bankers acceptance 銀行承兌 O_s/BoB@
bankruptcy 破產 D4"<suU|.
bearer 持票人 S7j(4@
beneficiary 受益人 i+QVs_jW
bequest 遺產 ga KZ4#
bill 票據 QNE/SSL
bill of exchange 匯票 >~7XBb08
bill of lading 提單 kqZRg>1A
bills discounted 貼現票據 ":e6s co
bills payable 應付票據 4T52vM
bills receivable 應收票據 e4_A`j'
board of directors 董事會 ,c&t#mu*0
bonds 債券 x_8sV?F
bonus 紅利 XRM/d5
book value 賬面價值 iiuT:r
bookkeeper 簿記員 rVhfj~Ts
bookkeeping 簿記 6;~V@t
branch office general ledger 支店往來賬戶 fb0)("_V
broker 經紀人 )6"p@1\u
brought down 接前 9T2_2
brought forward 接上頁 {B#w9>
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budget 預算 5mVO9Qj
by-product 副產品 A'}!'1
by-product sales 副產品銷售 DB|w&tygq
capital 股本 LdOqV'&r
capital income 資本收益 e6J>qwD?
capital outlay 資本支出 _UP 9b@Z"
capital stock 股本 NH5sV.vvc
capital stock certificate 股票 l`6.(
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carried down 移後 5m@'( ]j
carried forward 移下頁 AD!w:jT9
cash 現金 Ymnh%wS
cash account 現金賬戶 e7n0=U0
cash in bank 存銀行現金 ?FS0zc!+
cash on delivery 交貨收款 wYFkGih
cash on hand 庫存現金 IrRe
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cash payment 現金支付 _H}hK kG+
cash purchase 現購 V]]!0ugvk(
cash sale 現沽 v}5YUM0H `
cashier 出?#123;員 p4\sKF8-
cashiers check 本票 OP= oSfa
certificate of deposit 存款單折 @D["#pe,}
certificate of indebtedness 借據 mo
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certified check 保付支票 c#?~1@=
certified public accountant 會計師 q|klsup
charges 費用 ,[N(XstI
charge for remittances 匯水手續費 '8R5Tl
charter 營業執照 c9@3=6S/
chartered accountant 會計師 <tO@dI$~>
chattles 動產 DIP%*b#l$\
check 支票 T.QJ#vKO0
che stub 支票存根 t0xE
closed account 己結清賬戶 2u0B=0x
closing 結算 [SKDsJRPP
closing entries 結賬紀錄 B`nI]_
closing stock 期末存貨 u46Z}~xf b
closing the book 結賬 jpXbFWgN
columnar journal 多欄日記賬 8.%wnH
combination 聯合 Pec40g:#F
commission 佣金 W! |_ hL
commodity 商品 pP# _B
common stock 普通股 Dbx zqd
company 公司 R:'&>.AUw
compensation 賠償 5KTFf6Uq
compound interest 複利 t\2-7Ohj6
consignee 承銷人 03 iy[~Y2
consignment 寄銷 dB&<P[$+8
consignor 寄銷人 7^@ 1cA=S
consolidated balance sheet 合併資產負債表 qUg/mdv&
consolidated profit and loss account 合併損益表 T1?9E{bC8A
consolidation 合併 #;1RStb:zj
construction cost 營建成本 qv2J0'd'.
construction revenue 營建收入 p_zVrlV
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contract 合同 >po
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control account 統制賬戶 ?J+*i
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copyright 版權 QYj 4D
corporation 公司 W<O/LHKHdn
cost 成本 z#n+iC$9
cost accounting 成本會計 X=Y(,ZR(&
cost of labour 勞工成本 P uQ
cost of production 生產成本 )-iUUak
cost of manufacture 製造成本 1Qjc*+JzO.
cost of sales 銷貨成本 0>;[EFL
cost price 成本價格 ,s}7
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credit 貸方 gC%$)4-:
credit note 收款通知單 F7=\*U
creditor 債權人 z)eNM}cF
crossed check 橫線支票 <)J@
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current account 往來活期賬戶 juu"V]Q1
current asset 流動資產 ;_ 1Rk&o!
current liability 流動負債 ]|Ie E!6
current profit and loss 本期損益 fI.X5c>WK
debit 借方 p2O [r
debt 債務 .345%j
debtor 債務人 l Ny<E!0
deed 契據 `USze0"t0:
deferred assets 遞延資產 V.+a}J=Cw
deferred liabilities 遞延負債 MP
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delivery 交貨 Y_XRf8Sw
delivery expense 送貨費 u2':~h?l
delivery order 出貨單 Xp6Z<Z&N
demand draft 即期匯票 . 7Pp'-hK
demand note 即期票據 od !s5f!
demurrage charge 延期費 hsK(09:J
deposit 存款 p lzwk>b_
deposit slip 存款單 t`Xx\
depreciation 折舊 6@d/k.3p
direct cost 直接成本 0G'v4Vj0'
direct labour 直接人工 @te}Asv
director 董事 y#O/Xw
discount 折扣 >RiU/L
discount on purchase 進貨折扣 f?@M"p@T
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