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。 4/?}xD|?
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acceptance 承兌 493i*j5r)l
account 賬戶 bK\WdG\;
accountant 會計員 DWQQ615i
accounting 會計 e oSM@Isu
accounting system 會計制度 dM{~Ubb
accounts payable 應付賬款 ;bZ*6-\!-
accounts receivable 應收賬款 "H<#91^|
accumulated profits 累積利益 #J724`
adjusting entry ?#123;整記錄 xc.D!Iav
adjustment ?#123;整 c8tC3CrKp=
administration expense 管理費用 ^alZ\!B8
advances 預付 E5G"QnxR>N
advertising expense 廣告費 (M,VwwN
agency 代理 ApYud?0b
agent 代理人 qO{ Z
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agreement 契約 aGb.
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allotments 分配數 ggc?J<Dv
allowance 津貼 lk1Gs{(qhH
amalgamation 合併 'h>5&=r
amortization 攤銷 c[_
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amortized cost 應攤成本 7G(f1Y
annuities 年金 (0#F]""\e
applied cost 已分配成本 k_>Fw>Y
applied expense 已分配費用 6\fMzm
applied manufacturing expense 己分配製造費用 .*-w UBr
apportioned charge 攤派費用 9<h]OXv
appreciation 漲價 <W59mweW#5
article of association 公司章程 q|i%)V`)-
assessment 課稅 ~X<cG=p~u
assets 資產 $n Sh[{
attorney fee 律師費 in#]3QGV
audit 審計 kEhm'
auditor 審計員 )|y2Q
average 平均數 C]yQ "b
average cost 平均成本 <o!&Kk 9
bad debt 壞賬 cPsn]
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balance 餘額 o.3YM.B#
balance sheet 資產負債表 6w"( y~c1
bank account 銀行賬戶 DwmU fZp
bank balance 銀行結存 }"?nU4q;S
bank charge 銀行手續費 TT2cOw
bank deposit 銀行存款 4 %)N(%u
bank discount 銀行貼現 !\-4gr?`!
bank draft 銀行匯票 u}}9j&^Xa
bank loan 銀行借款 M?xpwq
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bank overdraft 銀行透支 (y~laW!
bankers acceptance 銀行承兌 H >:4MY
bankruptcy 破產 4[#6<Ixf
bearer 持票人 ]TBtLU3
beneficiary 受益人 Fu4EEi
bequest 遺產 a WeBav}_
bill 票據 n(1wdl Ep
bill of exchange 匯票 tpa^k
bill of lading 提單 w;c#drY7S
bills discounted 貼現票據 )?B~64N,+
bills payable 應付票據 K6v
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bills receivable 應收票據 0SMQDs5j
board of directors 董事會 |O(-CDQe
bonds 債券 O}MZ-/z=o~
bonus 紅利 4W!\4Va
book value 賬面價值 f `y"
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bookkeeper 簿記員 cK[R1 ReH
bookkeeping 簿記 97Zk
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branch office general ledger 支店往來賬戶 gX$0[
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broker 經紀人 s~LZOPN
brought down 接前 B6ed,($&
brought forward 接上頁 7a:*Y"f,~
budget 預算 ,](v?v.[4
by-product 副產品
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by-product sales 副產品銷售 Any Zi'
capital 股本 Dd0Qp-:2
capital income 資本收益 E7gHi$
capital outlay 資本支出 BbrT f"`
capital stock 股本 fW.GNX8
capital stock certificate 股票 2y+70(E1
carried down 移後 Ht|",1yr+
carried forward 移下頁 #vj#! 1
cash 現金 HDF"]l;
cash account 現金賬戶 Z
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cash in bank 存銀行現金 }XCR+uAz
cash on delivery 交貨收款 e&$p-0DmT|
cash on hand 庫存現金 3@^>#U
cash payment 現金支付 K85_>C%g
cash purchase 現購 B2~f;zy`
cash sale 現沽 bQwdgc),s{
cashier 出?#123;員
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cashiers check 本票 Ap]4QqU
certificate of deposit 存款單折 aKv[
certificate of indebtedness 借據 uxa=KM1H
certified check 保付支票 4%wq:y<
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certified public accountant 會計師 +_qh)HX
charges 費用 T8$%9&j!UE
charge for remittances 匯水手續費 (R_CUH
charter 營業執照 e0f":Vct
chartered accountant 會計師 :E>&s9Yj?
chattles 動產 ~ HK1X
check 支票 i8Fs0U4"
che stub 支票存根 )A="eW_>
closed account 己結清賬戶 uR#'lb`3
closing 結算 `$S^E !=
closing entries 結賬紀錄 cz2,",+~
closing stock 期末存貨 -<Jq
closing the book 結賬
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columnar journal 多欄日記賬 }{ n\tzR
combination 聯合 0iY
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commission 佣金 WP5VcBC
commodity 商品 br0u@G
common stock 普通股 *(k%MTG
company 公司 X[V?T>jsM
compensation 賠償 PzjaCp'
compound interest 複利 }>V/H]B
consignee 承銷人 4P|$LkI
consignment 寄銷 jCzGus!rM
consignor 寄銷人 kg<P t >
consolidated balance sheet 合併資產負債表 $+Vmwd;
consolidated profit and loss account 合併損益表 UqN{JG:#.
consolidation 合併 np\st7&f6
construction cost 營建成本 On=u#DxQ
construction revenue 營建收入 vQUZVq5M
contract 合同 Bc@30KiQ^
control account 統制賬戶 cVp[ Z#B
copyright 版權 Y}ng_c
corporation 公司 eUt=n)*`
cost 成本 - %|P
cost accounting 成本會計 &i5:)d]L
cost of labour 勞工成本 f`9JE8
cost of production 生產成本 {O)YwT$`
cost of manufacture 製造成本 D?^540,b
cost of sales 銷貨成本 6O9iEc,HM
cost price 成本價格 Z!=
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credit 貸方 a:A n=NA
credit note 收款通知單 ^]6M["d/p
creditor 債權人 RU0i#suiz
crossed check 橫線支票 /|GT\X4o
current account 往來活期賬戶 D9.`hs0
current asset 流動資產 v
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current liability 流動負債 Q"%QQo}}
current profit and loss 本期損益 `mzb(bE
debit 借方 Vo,[EVL
debt 債務 7rcA[)<'
debtor 債務人 A:eFd]E{(
deed 契據 b6"}"b
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deferred assets 遞延資產 87i"
deferred liabilities 遞延負債 ?q_^Rj$
delivery 交貨 n#BvW,6J
delivery expense 送貨費 I5qM.@%zB
delivery order 出貨單 (S|a 9#
demand draft 即期匯票 +3;Ody"59
demand note 即期票據 GW3>&j_!d
demurrage charge 延期費 +Q)ULnie e
deposit 存款 d ;^
deposit slip 存款單 bKMWWJf*'
depreciation 折舊 RNTa XR+Zn
direct cost 直接成本 9_ZBV{
direct labour 直接人工 2ev*CX6.
director 董事
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discount 折扣 ydQ!4
discount on purchase 進貨折扣 H\E7o"m
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