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。 :v#3;('7
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acceptance 承兌 9#+X?|p+0
account 賬戶 eG.?s;J0
accountant 會計員 w5p+Yx=q
accounting 會計 d}1R<Q;F
accounting system 會計制度 ;-59#S&?tB
accounts payable 應付賬款 nL9m{$Zv
accounts receivable 應收賬款 5^qI6
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accumulated profits 累積利益 GKX#-zsh79
adjusting entry ?#123;整記錄 5 Jd,]~KAP
adjustment ?#123;整 t2>Vj>U
administration expense 管理費用 qbjRw!2?w
advances 預付 !
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advertising expense 廣告費 s<:J(gD
agency 代理 Q/':<QY
agent 代理人 `3~w#?+=*
agreement 契約 'j|;M
allotments 分配數 5bk5EE`
allowance 津貼 d:3G4g
amalgamation 合併 gqE{
amortization 攤銷 N7XRk=J
amortized cost 應攤成本 ~%cbp&s*/q
annuities 年金 uv, t(a.^
applied cost 已分配成本 3vx?x39*Y
applied expense 已分配費用 UhNeY{6
applied manufacturing expense 己分配製造費用 xRb-m$B}L
apportioned charge 攤派費用 ws@
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appreciation 漲價 F[LBQI`zq
article of association 公司章程 }2}hH0R
assessment 課稅 KdUmetx1
assets 資產 dI3U*:$X
attorney fee 律師費 t<rhrW75P
audit 審計 -YD6
auditor 審計員 {$b]K-B
average 平均數 (V*ggii@
average cost 平均成本 vtmvvv
bad debt 壞賬 w _n)*he)z
balance 餘額 2%QY~Ku~
balance sheet 資產負債表 +PjH2
bank account 銀行賬戶 C]82Mt
bank balance 銀行結存 |dXmg13( -
bank charge 銀行手續費 M%Ov6u<I8
bank deposit 銀行存款 c8A
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bank discount 銀行貼現 b2hB'!m
bank draft 銀行匯票 Pn0V{SJOJ%
bank loan 銀行借款 W,:*`
bank overdraft 銀行透支 |:C=j/f
bankers acceptance 銀行承兌 ,u/GA<'#M
bankruptcy 破產 ht` !@B
bearer 持票人 SBs_rhe
beneficiary 受益人 Ygr1 S(=
bequest 遺產 {2A/ @$?
bill 票據 r/SV.`
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bill of exchange 匯票 p3&w/K{L6w
bill of lading 提單 "YM)bc
bills discounted 貼現票據 ZdfIe~Oni
bills payable 應付票據 !>+YEZ"
bills receivable 應收票據 ~]3y667
board of directors 董事會 ULj'DzlfH
bonds 債券 <rNCb;
bonus 紅利 ?J
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book value 賬面價值 UT%^!@u
bookkeeper 簿記員 *
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bookkeeping 簿記 wpO-cJ!,
branch office general ledger 支店往來賬戶 D3N\$ D
broker 經紀人 gq!|0
brought down 接前 (bY#!16C:
brought forward 接上頁 \^i/:
budget 預算 Vv#|%^0
by-product 副產品 b$[O^p9x
by-product sales 副產品銷售 +Ccj@#M;
capital 股本 a!vF;J-Zqa
capital income 資本收益 va[@XGaC3
capital outlay 資本支出 1*, f
capital stock 股本 @|sDb?J
capital stock certificate 股票 /Ii a >XY
carried down 移後 *H8(G%a!^
carried forward 移下頁 lku}I4
cash 現金 h.(CAm%Y7
cash account 現金賬戶 _Gvn1"l
cash in bank 存銀行現金 4*&_h g)h
cash on delivery 交貨收款 LNOm"D?"
cash on hand 庫存現金 <KlG#7M>
cash payment 現金支付 gmd-$%"
cash purchase 現購 BxV
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cash sale 現沽 ju~js
cashier 出?#123;員 W6:ei.d+NS
cashiers check 本票
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certificate of deposit 存款單折 k` cz$>
certificate of indebtedness 借據
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certified check 保付支票 !N ua
certified public accountant 會計師 z)*7LI
charges 費用 b\&|030+
charge for remittances 匯水手續費 VPBlU
charter 營業執照 9Kf# jZ
chartered accountant 會計師 1w*DU9f
chattles 動產 N{w)}me[YY
check 支票 KG=h!]Meq
che stub 支票存根 8&+m5xS
closed account 己結清賬戶 I*hCIy#;
closing 結算 ^U OVXRn
closing entries 結賬紀錄 ?Zu2=<DU
closing stock 期末存貨 0<(F
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closing the book 結賬 WCJ$S\#
columnar journal 多欄日記賬 LVt{`
combination 聯合 &i
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commission 佣金 ay4E\=k
commodity 商品 U(*k:Fw
common stock 普通股 [Tmpj9!q
company 公司 `IN/1=]5
compensation 賠償 ) bRj'*
compound interest 複利 ksb.]P d.
consignee 承銷人 w% Vw*i6o
consignment 寄銷 (nL''#Ka
consignor 寄銷人 walQo^<
consolidated balance sheet 合併資產負債表 1HPYW7jk@"
consolidated profit and loss account 合併損益表 lM/)<I\8
consolidation 合併 w=Cqv~
construction cost 營建成本 fdk]i/*)
construction revenue 營建收入 8y:c3jzP_
contract 合同 y{{7)G
control account 統制賬戶 EdgcdSb7
copyright 版權 :s(vn Ie^
corporation 公司 u^5X@.
cost 成本 uv
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cost accounting 成本會計 fZ8at
cost of labour 勞工成本 Y367Jr@^N
cost of production 生產成本 V)Oj6nD]
cost of manufacture 製造成本 rsSE*(T
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cost of sales 銷貨成本 &T"X
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cost price 成本價格 YI0ubB
credit 貸方 DSb/+8KT
credit note 收款通知單 U TT 7a"
creditor 債權人 6<E4?<O%
crossed check 橫線支票 35>VCjCw0
current account 往來活期賬戶 [
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current asset 流動資產 AiMD"7
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current liability 流動負債 X"'c2gaa_
current profit and loss 本期損益 7=Vs1TVc
debit 借方 o'uv5asdb
debt 債務 pyvZ[R9
debtor 債務人 vbXZ Z
deed 契據 n+Bh-a V
deferred assets 遞延資產 YSQB*FBz
deferred liabilities 遞延負債 5yC$G{y
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delivery 交貨 5 *w
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delivery expense 送貨費 %(72+B70R
delivery order 出貨單 \:`'!X1*U
demand draft 即期匯票 ~i3/Ec0\
demand note 即期票據 iP nu
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demurrage charge 延期費 7*D*nY4+
deposit 存款 G?`x$U U
deposit slip 存款單 \(m_3 H
depreciation 折舊 e~Hx+Qp.G
direct cost 直接成本 _4H}OGZI
direct labour 直接人工 Y%1J[W
director 董事 X}!r4<;(
discount 折扣 C9?R*2L>
discount on purchase 進貨折扣 ~KtA0BtC
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