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#s)52z=B
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acceptance 承兌 J+f!Ar
account 賬戶 +&["HoKg}&
accountant 會計員 3"{.37Q
accounting 會計 ~,2/JDVJ5-
accounting system 會計制度 h`3eu;5)
accounts payable 應付賬款 G}9=)
accounts receivable 應收賬款 #0Tq=:AE>
accumulated profits 累積利益 /x1MPP>fu
adjusting entry ?#123;整記錄 hI( SOsKs
adjustment ?#123;整 Q3"}Hl2
administration expense 管理費用 sCu+Lg~f
advances 預付 'FY
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advertising expense 廣告費 *OyHHq|>q
agency 代理 %e@#uxm
agent 代理人 l{D'
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agreement 契約 )$,"u4
allotments 分配數 "kc/J*u-3
allowance 津貼 3
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amalgamation 合併 'KPASfC
amortization 攤銷 )*:`':_a
amortized cost 應攤成本 9+keX{/c
annuities 年金 mJM_2Ab
applied cost 已分配成本 +[xnZ$Iev
applied expense 已分配費用 ]TaN{"
applied manufacturing expense 己分配製造費用 n>'Kp T9|
apportioned charge 攤派費用 _A0w[
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appreciation 漲價 K+6e?5t
article of association 公司章程 lqb/eN9(t
assessment 課稅 $k$4%
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assets 資產 x\Y $+A,P
attorney fee 律師費 5MSB dO
audit 審計 )7:J[0ZiQ
auditor 審計員 vip~'
average 平均數 r `eU~7
average cost 平均成本 $O^v]>h
bad debt 壞賬 x1ztfJd
balance 餘額 q=lAb\i
balance sheet 資產負債表 ^#0U ?9
bank account 銀行賬戶 vaon{2/I
bank balance 銀行結存 =v*.p=r
bank charge 銀行手續費 pZU9^Z?~6
bank deposit 銀行存款 w eQYQrN
bank discount 銀行貼現 C4NTh}6tT
bank draft 銀行匯票 (os$B
bank loan 銀行借款 46k?b|Q
bank overdraft 銀行透支 R-:fd!3oQ
bankers acceptance 銀行承兌 7G)H.L)$m"
bankruptcy 破產 (@#M!'
bearer 持票人 ;Q+xKh%
beneficiary 受益人 v)_nWu
bequest 遺產 WF\)fc#;_o
bill 票據 (mlzg=szW
bill of exchange 匯票 gqWupL
bill of lading 提單 `|Or{ih
bills discounted 貼現票據 d`1I".y
bills payable 應付票據 v<fnB
bills receivable 應收票據 07Edfe
board of directors 董事會 FaBqj1O1
bonds 債券 K6ol
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bonus 紅利 0KD]j8^
book value 賬面價值 ",)Qc!^P$
bookkeeper 簿記員
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bookkeeping 簿記 q:<{% U$
branch office general ledger 支店往來賬戶 @JW@-9/
broker 經紀人 *Y@nVi
brought down 接前 P4T h_B7
brought forward 接上頁 hb{u'=
budget 預算 (8ht*b.5K
by-product 副產品 h!m_PgRSs
by-product sales 副產品銷售 BYKoel
capital 股本 3z]+uv+2J
capital income 資本收益 V#jWege
capital outlay 資本支出 {Ha8]y
capital stock 股本 }
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capital stock certificate 股票 7r{83_B
carried down 移後
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carried forward 移下頁 TT9z_Q5~
cash 現金 ,j 5&6X=1M
cash account 現金賬戶 n$[f94d=
cash in bank 存銀行現金 ^V|Oxp'7_
cash on delivery 交貨收款 3/#:~a9Q
cash on hand 庫存現金 a" H WGY
cash payment 現金支付 V)P&Zw
cash purchase 現購 RaTH\>n
cash sale 現沽 ejA%%5q
cashier 出?#123;員 IG3,XW
cashiers check 本票 $3,ryXp7
certificate of deposit 存款單折 Va$Pi19 O
certificate of indebtedness 借據 QORN9SY
certified check 保付支票 W>b(Om_%
certified public accountant 會計師 45&8weXO:'
charges 費用 vzn{h)D
charge for remittances 匯水手續費 Zatf9yGD
charter 營業執照 8t=(,^c
chartered accountant 會計師 VxzkQ}o
chattles 動產 sK=0Np=`
check 支票 JH7Ad (:
che stub 支票存根 8UkKU_Uso
closed account 己結清賬戶
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closing 結算 a=TG[* s
closing entries 結賬紀錄 wZh:F
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closing stock 期末存貨 }oJAB1'k
closing the book 結賬 @/&b;s73
columnar journal 多欄日記賬 % },Pe
combination 聯合 V
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commission 佣金 rfw-^`&{
commodity 商品 )+H[kiN
common stock 普通股 al+ #y)+
company 公司 c)&>$S8*
compensation 賠償 "S&%w8V
compound interest 複利 +PK6-c\r
consignee 承銷人 Q o =
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consignment 寄銷 RmI1`
consignor 寄銷人 @u._"/K
consolidated balance sheet 合併資產負債表 _j>;ipTb+
consolidated profit and loss account 合併損益表 \ (p{t
consolidation 合併 %c)[
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construction cost 營建成本 HMY@F_qY`u
construction revenue 營建收入 7FO'{Qq
contract 合同 #Dfo#]k(
control account 統制賬戶 -A-tuyIsh"
copyright 版權 6bBdIq
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corporation 公司 9%sM*[A
cost 成本 ~L7:2weV[
cost accounting 成本會計 \C5%\4
cost of labour 勞工成本 8j1ekv
cost of production 生產成本 (5^ZlOk3
cost of manufacture 製造成本 }`yiT<z
cost of sales 銷貨成本 s/Xb^XjS1
cost price 成本價格 bAr` E
credit 貸方 oVCmI"'
credit note 收款通知單 ~Ki`Ze"x
creditor 債權人 zX{ .^|
crossed check 橫線支票 V^Rkt%JY
current account 往來活期賬戶 6D;^uM2N
current asset 流動資產 >"3>fche
current liability 流動負債 ^/Sh=4=G
current profit and loss 本期損益 j<"nO(
debit 借方 0uCT+-
debt 債務 UK*qKj.)
debtor 債務人 9N[EZhW
deed 契據 xv7"WFb
deferred assets 遞延資產 7+w'Y<mJ
deferred liabilities 遞延負債 8RwX=
delivery 交貨 V,%L~dI
delivery expense 送貨費 Lv1{k\aw
delivery order 出貨單 VhEM k\
demand draft 即期匯票 Mp\
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demand note 即期票據 e~v(eK_
demurrage charge 延期費 {F|48P;J
deposit 存款 o ojiJ~
deposit slip 存款單 rsa&Oo
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depreciation 折舊 #t!}K_
direct cost 直接成本
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direct labour 直接人工 <@b
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director 董事 NE|[o0On
discount 折扣 U\+&cob.
discount on purchase 進貨折扣 TJ6#P<M
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