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。 'e]>lRZ
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acceptance 承兌 {2:baoG-
account 賬戶 M5:.\0_
accountant 會計員 TfZ M0Wz
accounting 會計 L^t%p1R
accounting system 會計制度 3_
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accounts payable 應付賬款 DDkN3\w
accounts receivable 應收賬款 +3.9)w
accumulated profits 累積利益 9~Sa7P
adjusting entry ?#123;整記錄 el5Pe{j'
adjustment ?#123;整 V.`hk^V,
administration expense 管理費用 &q|vvF<G
advances 預付 kum@cA
advertising expense 廣告費 I-!7 EC2{!
agency 代理 >4wigc
agent 代理人 =I'iD0eR
agreement 契約 l=XZBe*[g'
allotments 分配數 Ag0w8F
allowance 津貼 @xo8"kl
amalgamation 合併 JmCHwyUK?
amortization 攤銷 ru`7iqcz
amortized cost 應攤成本 XuJyso9kA
annuities 年金 I(VqtC:K.
applied cost 已分配成本 2i6=g<
applied expense 已分配費用 yWZ_
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用
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appreciation 漲價 83vZRQw
article of association 公司章程 *bpN!2
assessment 課稅 qfT9g>EF
assets 資產 Ynf "g#(
attorney fee 律師費 o0No"8DnjH
audit 審計 \,NT5>
auditor 審計員 A*0X~6W
average 平均數 .a2R2~35
average cost 平均成本 ~_;.ZZ-H]
bad debt 壞賬 tBzE(vW
balance 餘額 JzywSQ
balance sheet 資產負債表 yj_/:eX
bank account 銀行賬戶 ]vcT2lr]
bank balance 銀行結存 4Wz1O$*
bank charge 銀行手續費 8HLL3H0
bank deposit 銀行存款 t9<BQg
bank discount 銀行貼現 $9\8?gS
bank draft 銀行匯票 :1f,%Z$,q
bank loan 銀行借款 Yl au
bank overdraft 銀行透支 X n0HJ^"_
bankers acceptance 銀行承兌 Yf[Cmn
bankruptcy 破產 TVvE0y(9
bearer 持票人 %6fnL~A
beneficiary 受益人 ]EF"QLNN(
bequest 遺產 uu]C;wl
bill 票據 {@
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bill of exchange 匯票 Jityb}Z"
bill of lading 提單 BIMX2.S1o
bills discounted 貼現票據 g,YF$:e
bills payable 應付票據 `Qb!W45
bills receivable 應收票據 u=@zYA(
board of directors 董事會 %Jl6e}!
bonds 債券 S`[(y?OF?
bonus 紅利 A1B[5a*o!
book value 賬面價值 FB?V<x
bookkeeper 簿記員 `@\FpV[|P
bookkeeping 簿記 p\~ a=
branch office general ledger 支店往來賬戶 h] )&mFiE"
broker 經紀人 G@D8[
brought down 接前 ]D@aMC$#
brought forward 接上頁 !|VtI$I>x
budget 預算 `TF3Ho\MC
by-product 副產品 -|#/KKF
by-product sales 副產品銷售 \s8h.xjU
capital 股本 G1X73qoHT<
capital income 資本收益 ZiKO|U@/
capital outlay 資本支出
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capital stock 股本 ;X;x.pi
capital stock certificate 股票 yWc%z6dXC
carried down 移後 Qj
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carried forward 移下頁 7{"F%`7L
cash 現金 d/T Fx
cash account 現金賬戶 CPsl/.$tC
cash in bank 存銀行現金 :L:] 3L
cash on delivery 交貨收款 jbg9EtQ!*
cash on hand 庫存現金 8=f+`e
cash payment 現金支付 #.]W>h
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cash purchase 現購 WM$Z?CN%KB
cash sale 現沽 A0.xPru1p
cashier 出?#123;員 #Sy~
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cashiers check 本票 U\{I09@E 0
certificate of deposit 存款單折 ^|U5@u_
certificate of indebtedness 借據 PCDvEbpG
certified check 保付支票 !:vQg+S
certified public accountant 會計師 k=Wt
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charges 費用 *
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charge for remittances 匯水手續費 9-A@2&J1
charter 營業執照 rmX5-k
chartered accountant 會計師 [=-,i#4
chattles 動產 9*"K+t:
check 支票 ZS3T1
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che stub 支票存根 H`3w=T+I
closed account 己結清賬戶 TgRG6?#^l
closing 結算 HF&dHD2f
closing entries 結賬紀錄 <T'fJcR
closing stock 期末存貨 N1n\tA?
closing the book 結賬 K;`*n7=IA
columnar journal 多欄日記賬 i7\>uni
combination 聯合 rw@N=`4P
commission 佣金 yYaYuf
commodity 商品 x )q$.u+
common stock 普通股 ](ztb)
company 公司 URh5ajoR%
compensation 賠償 EO",|V-
compound interest 複利 ;%>X+/.y0
consignee 承銷人 Xn!=/<TIVz
consignment 寄銷 N'5DB[:c:
consignor 寄銷人 H0Sm4
consolidated balance sheet 合併資產負債表 ,:81DA
consolidated profit and loss account 合併損益表 >X>]QMfh
consolidation 合併 }ZwnG=7T?
construction cost 營建成本 Np~qtR
construction revenue 營建收入 FFN.9[Ly
contract 合同 "VsS-b^ P
control account 統制賬戶 ?K.!^G
copyright 版權 -x/g+T-
corporation 公司 cwUor}<|
cost 成本 )gR3S%Ju
cost accounting 成本會計 wDh&S{N
cost of labour 勞工成本 ;ov}%t>UD
cost of production 生產成本 }u5J<*:bZ
cost of manufacture 製造成本 wp/x|AV
cost of sales 銷貨成本 LR17ilaa'
cost price 成本價格 &)~LGWBdC
credit 貸方 A_6Dol=J@
credit note 收款通知單 0wETv
creditor 債權人 B7'2@+(
crossed check 橫線支票 zWdz9;=_
current account 往來活期賬戶
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current asset 流動資產 *41WZ E
current liability 流動負債 5_L43-
current profit and loss 本期損益 7nPm{=BG
debit 借方 nm,Tng
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debt 債務 wK%x|%R[
debtor 債務人 AWmJm)
deed 契據 0*u X2*
deferred assets 遞延資產 u-dF~.x
deferred liabilities 遞延負債 c$3ZEe
delivery 交貨
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delivery expense 送貨費 Nk>6:Ho{G
delivery order 出貨單 gE!`9 #..
demand draft 即期匯票 ?Vr~~v"fg8
demand note 即期票據 ,!^w
demurrage charge 延期費 ]0p*EB=C*
deposit 存款 y|D-W>0cX3
deposit slip 存款單 0k|/]zfb
depreciation 折舊 CwfGp[|}e
direct cost 直接成本 _ID =]NJ_
direct labour 直接人工 _k
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director 董事 ^m^,:]I0P
discount 折扣 5z:/d `P[
discount on purchase 進貨折扣 z: W1(/W~
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