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。 *y]+dK&-
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acceptance 承兌
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account 賬戶 {_>em*V b
accountant 會計員 "rNL
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accounting 會計 Mvcfk$pA
accounting system 會計制度 ue{xnjw
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accounts payable 應付賬款 0xMj=3']
accounts receivable 應收賬款 {y-^~Q"z
accumulated profits 累積利益 cUk*C
adjusting entry ?#123;整記錄 ^3~e/P KM
adjustment ?#123;整 .F2:!h$
administration expense 管理費用 Yj3I5RG
advances 預付 1cC1*c0Z
advertising expense 廣告費 Nneo{j
agency 代理 A)NkT`<)
agent 代理人 |yY`s6Uq
agreement 契約 7~UR!T9
allotments 分配數 `u_Qa
allowance 津貼 E6A/SVp
amalgamation 合併 B\CN<<N>dD
amortization 攤銷 ',=g;
amortized cost 應攤成本 r'4:)~]s
annuities 年金 E>uVofhml
applied cost 已分配成本 .\:J~(
applied expense 已分配費用 h~}.G{"
applied manufacturing expense 己分配製造費用 "484n/D
apportioned charge 攤派費用 AkBMwV
appreciation 漲價 Da1aI]{I
article of association 公司章程 Xm!-~n@-m7
assessment 課稅 diT=x52
assets 資產 h<l1U'Bn7
attorney fee 律師費 (6gK4__}]
audit 審計 <L0#O(L
auditor 審計員 LKF/u` 0dP
average 平均數 UKBJ_r
average cost 平均成本 q3w1GD
bad debt 壞賬 q1{H~VSn"
balance 餘額 RHY4P4B<v>
balance sheet 資產負債表 xge7r3i
bank account 銀行賬戶 Ip
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bank balance 銀行結存 S::>N.y
bank charge 銀行手續費 F-gE<<
bank deposit 銀行存款 *_-'/
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bank discount 銀行貼現 <V&5P3)d9
bank draft 銀行匯票 w=7L3AW
bank loan 銀行借款 BlC
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bank overdraft 銀行透支 7jG(<!,
bankers acceptance 銀行承兌 1DJekiWf
bankruptcy 破產 obH;g*
bearer 持票人 Yl^mAS[w&
beneficiary 受益人 X$n(-65
bequest 遺產 dp5cDF}l
bill 票據 ml!5:r>
bill of exchange 匯票 jLVl4h&
bill of lading 提單 83Ou9E!W
bills discounted 貼現票據 _e<o7Y@_
bills payable 應付票據 MgM
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bills receivable 應收票據 uaPx"
board of directors 董事會
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bonds 債券 Me3dpF
bonus 紅利 D-p.kA3MJ
book value 賬面價值 *%FA:Y
bookkeeper 簿記員 YK#fa2ng
bookkeeping 簿記 dY!Z
branch office general ledger 支店往來賬戶 !nf-}ze{
broker 經紀人 QG
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brought down 接前 /bRg?Q
brought forward 接上頁 *C|
budget 預算 2umv|]n+l|
by-product 副產品 L"+$Wc[|
by-product sales 副產品銷售 HL K@xKD<
capital 股本 $.E6S<(h
capital income 資本收益 >bo'Y9C
capital outlay 資本支出 I/J7rkf
capital stock 股本 $iw%(H
capital stock certificate 股票 QO;4}rq
carried down 移後 %
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carried forward 移下頁 -0uV z)
cash 現金 s][24)99
cash account 現金賬戶 @z`@f"l
cash in bank 存銀行現金 -7qIToO.
cash on delivery 交貨收款
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cash on hand 庫存現金 qdD)e$XW,
cash payment 現金支付 L@Nu/(pB=
cash purchase 現購 k ]a*&me
cash sale 現沽 kAYb
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cashier 出?#123;員 )X+mV
cashiers check 本票 AONDx3[
certificate of deposit 存款單折 >!6JKL~=
certificate of indebtedness 借據 MjL)IgT
certified check 保付支票 *?p|F&J
certified public accountant 會計師 4Ft1@
charges 費用 \_6OC Vil
charge for remittances 匯水手續費 Rd*[ %)
charter 營業執照 ;t#]2
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chartered accountant 會計師 mu]as: ~
chattles 動產 +K",^6%1
check 支票 S::=85[>z
che stub 支票存根 3(E
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closed account 己結清賬戶 `|Z}2vo;j
closing 結算 >pL2*O^{9
closing entries 結賬紀錄 +C]&2zc.
closing stock 期末存貨 .d<W`%[
closing the book 結賬 a6x
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columnar journal 多欄日記賬 z`@^5_
combination 聯合 F"+o@9]
commission 佣金 K,ej%Vtz
commodity 商品 wucV_p.E
common stock 普通股 :a[Ihqfg
company 公司 RBKOM$7
compensation 賠償 m!n/U-^
compound interest 複利 ],etZ%z&
consignee 承銷人 6=_~0PcY
consignment 寄銷 [IZM.r`Z
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 4vnUN
consolidated profit and loss account 合併損益表 I&yVx8aH}
consolidation 合併 )=pD%$iq
construction cost 營建成本 E$s/]wnr[
construction revenue 營建收入 d50Vtm\
contract 合同 \ gwXH
control account 統制賬戶 n
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copyright 版權 IXLO>>`
corporation 公司 p&p.Q^"ok
cost 成本 :fcM:w&
cost accounting 成本會計 .1 )RW5|c
cost of labour 勞工成本 :Sg&0Wj+#j
cost of production 生產成本 AEirj /
cost of manufacture 製造成本 1k8x%5p
cost of sales 銷貨成本 '=E9En#@
cost price 成本價格 f7urJ'!V
credit 貸方 &jA\hg#9
credit note 收款通知單 >c8GW
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creditor 債權人 yY{kG2b,
crossed check 橫線支票 kK>X rj6
current account 往來活期賬戶 ]:]H:U]p
current asset 流動資產 rt-\g1x
current liability 流動負債 BcWcdr+}9
current profit and loss 本期損益 Ue:z1p;g
debit 借方 Lz9#A.
debt 債務 AIl4]F5I
debtor 債務人 Z [Xa%~5>5
deed 契據 ;#+0L$<t
deferred assets 遞延資產 zR6siAV9
deferred liabilities 遞延負債 lU]un&[N
delivery 交貨 _mE^rT
delivery expense 送貨費 >cMd\%^t
delivery order 出貨單 D0G-5}s`
demand draft 即期匯票 ]DG?R68DQ
demand note 即期票據 :t$aN|>y
demurrage charge 延期費 nt1CTWKM8^
deposit 存款 CJknJn3m&
deposit slip 存款單 f'(l&/4z{
depreciation 折舊 K<sC F[
direct cost 直接成本 MhEw
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direct labour 直接人工 mdih-u(T|
director 董事 bUy,5gk-
discount 折扣 &a)eJF]:!
discount on purchase 進貨折扣 P,pnga3Wu
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