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。 '0_j{ig
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acceptance 承兌 XL7;^AE^Wl
account 賬戶 Ns!3-
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accountant 會計員 L740s[,`o#
accounting 會計 $v'Y:
accounting system 會計制度 s\Pt,I@Y_
accounts payable 應付賬款 =yTa,PY
accounts receivable 應收賬款 X=p3KzzX
accumulated profits 累積利益 5h|m
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adjusting entry ?#123;整記錄 Z'}(t,
adjustment ?#123;整 Y=:KM~2hv
administration expense 管理費用 TI[UX16Tz1
advances 預付 s@ 20#D
advertising expense 廣告費
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agency 代理 ^#BGA|
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agent 代理人 Z`oaaO
agreement 契約 5@UC c
allotments 分配數 n-hvh-ZO
allowance 津貼 ne"?90~
amalgamation 合併 X<Th{kM2
amortization 攤銷 zY1s7/$i
amortized cost 應攤成本 kByrhK5U
annuities 年金 iF [?uF
applied cost 已分配成本 1qLl^DW
applied expense 已分配費用 xMNNXPz(
applied manufacturing expense 己分配製造費用 (zs4#ja2,
apportioned charge 攤派費用 gv#c~cX]
appreciation 漲價 J+71FP`ZH
article of association 公司章程 ]|,q|c
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assessment 課稅 Z&dr0w8
assets 資產 0i5y(m&7
attorney fee 律師費 B?;' lDz*
audit 審計 Hbjb7Y?[
auditor 審計員 =& q-[JW
average 平均數 #*Yi4Cn<
average cost 平均成本 U/X|i /
bad debt 壞賬 $(@o$%d
balance 餘額 QE45!Zg
balance sheet 資產負債表 cPq Dsl3
bank account 銀行賬戶 \LdmGv@&
bank balance 銀行結存 Sa;<B
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bank charge 銀行手續費 pHen>BA[
bank deposit 銀行存款 ([,vX"4
bank discount 銀行貼現 M&qh]v gC
bank draft 銀行匯票 yV:EK{E
bank loan 銀行借款 EjR_-8@FK
bank overdraft 銀行透支 PPoI>J
bankers acceptance 銀行承兌 n#+%!HTh
bankruptcy 破產 L$+d.=]
bearer 持票人 ~A`&/U
beneficiary 受益人 9Fy\t{ks
bequest 遺產 .M
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bill 票據 eg"=H50
bill of exchange 匯票 bA@
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bill of lading 提單 n7IL7?!o
bills discounted 貼現票據 m~)Fr8Wh6
bills payable 應付票據 oA4D\rn8"
bills receivable 應收票據 <w0NPrS]
board of directors 董事會 Em e'Gk
bonds 債券 jM5_8nS&d
bonus 紅利 .i {>Z
book value 賬面價值 nu&_gF,{
bookkeeper 簿記員 c
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bookkeeping 簿記 {$EH@
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branch office general ledger 支店往來賬戶 uiktdZ/f
broker 經紀人 g.64Id
brought down 接前 lGdM80f
brought forward 接上頁 kOs(?=
budget 預算 M{`/f@z(
by-product 副產品 tg.|$n
by-product sales 副產品銷售 [YC=d1F5
capital 股本 9z5\*b s
capital income 資本收益 &w+;N5}3
capital outlay 資本支出 -1qZqU$h
capital stock 股本 uYFMv=>j
capital stock certificate 股票 ecr886
carried down 移後 +>JdYV<?0
carried forward 移下頁 P^ptsZ%
cash 現金 iO!27y
cash account 現金賬戶 Zimh_
cash in bank 存銀行現金 U'tE^W
cash on delivery 交貨收款
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cash on hand 庫存現金 3`8dii
cash payment 現金支付 H@V 7!d
cash purchase 現購 CY34X2F
cash sale 現沽
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cashier 出?#123;員 b,nn&B5@{
cashiers check 本票 gks ==|s.
certificate of deposit 存款單折 tbtI1"$
certificate of indebtedness 借據 <0CzB"Ap
certified check 保付支票 h }<0 /
certified public accountant 會計師 3pvYi<<D'
charges 費用 e
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charge for remittances 匯水手續費 U1OFDXHG
charter 營業執照 rkkU"l$v
chartered accountant 會計師 l0I}&,+
chattles 動產 @.'z* |z
check 支票 )FRM_$t
che stub 支票存根 i=YXKe6fD
closed account 己結清賬戶 Y RPm^kW
closing 結算 ,Du@2w3Cq
closing entries 結賬紀錄 _@Y"$V]=Vt
closing stock 期末存貨 *c{wtl@
closing the book 結賬 dd]?9
columnar journal 多欄日記賬 OFA{
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combination 聯合 -K"4rz
commission 佣金 pe9@N9_5
commodity 商品 + :V rip
common stock 普通股 r#A_RZ2~@
company 公司 dm6~
compensation 賠償 )l_@t(_
compound interest 複利 'l~6ErBSg
consignee 承銷人 L'lF/qe^
consignment 寄銷 7|YN:7iA
consignor 寄銷人 PocYFhWQ`
consolidated balance sheet 合併資產負債表 Mi ; glm
consolidated profit and loss account 合併損益表 [QT1Ju64
consolidation 合併 f|U0s
construction cost 營建成本 ,|+Gls
construction revenue 營建收入 SyO79e*t
contract 合同 f/,tgA
control account 統制賬戶 3 t)v%S|k
copyright 版權 VU|;:
corporation 公司 4[TR0bM%
cost 成本
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cost accounting 成本會計 #O~XVuvF0
cost of labour 勞工成本 5!Bktgk.
cost of production 生產成本 . V$ps-t
cost of manufacture 製造成本 MM?`voj~`p
cost of sales 銷貨成本 'CXRG$D
cost price 成本價格 -?<4Og[^
credit 貸方 ?vgH"W~3>
credit note 收款通知單 #]9hTa IR
creditor 債權人 [ |[>}z:
crossed check 橫線支票 t|V0x3X
current account 往來活期賬戶 C9qJ
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current asset 流動資產 HG%Z
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current liability 流動負債 e*C6uz9N
current profit and loss 本期損益 3$VxRz)
debit 借方 X<]qU3k5
debt 債務 M"{uX
debtor 債務人 H2;X
deed 契據 Z)pz,
deferred assets 遞延資產 B@O@1?c[
deferred liabilities 遞延負債 .R5y:O
delivery 交貨 [BM*oEFPB*
delivery expense 送貨費 T@
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delivery order 出貨單 ~9=aT1S|
demand draft 即期匯票 ]JE TeZ^/
demand note 即期票據 ,Q/Ac{C
demurrage charge 延期費 ~GJN@ka4%
deposit 存款 Vw#{C>
deposit slip 存款單 Jq
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depreciation 折舊 9b;A1gu
direct cost 直接成本 Q7gY3flg
direct labour 直接人工 @]HXP_lyD/
director 董事 eKN$jlg
discount 折扣 >u0w.3r#
discount on purchase 進貨折扣 jN
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