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。 BMzS3;1_
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account 賬戶 nwJub$5
accountant 會計員 IYr4
accounting 會計 )\e0L/K@
accounting system 會計制度 F{&0(6^p!
accounts payable 應付賬款 V#&S&dn
accounts receivable 應收賬款 :y~l?0b&8
accumulated profits 累積利益 /GP:W6:6z6
adjusting entry ?#123;整記錄 Zh:@AFz:R
adjustment ?#123;整 +nFC&~q
administration expense 管理費用 &
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advances 預付 30cb+)h(
advertising expense 廣告費 U4NA'1yo
agency 代理 od/Q"5t[p
agent 代理人 GQ9H>Ssz
agreement 契約 x50ZwV&j
allotments 分配數 G7#<Jo<8
allowance 津貼 mj& 4FQ#O*
amalgamation 合併 ,Igd<A=
amortization 攤銷 !M7727
amortized cost 應攤成本 2reQd47
annuities 年金 FPAj}as
applied cost 已分配成本 %&$s0=+
applied expense 已分配費用 ];{CNDAL2
applied manufacturing expense 己分配製造費用 /a-OBU
apportioned charge 攤派費用 CDFX>>N
appreciation 漲價 -
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article of association 公司章程 ?&XpwJw:~
assessment 課稅 ibuoq X
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assets 資產 vcp[$-$QGJ
attorney fee 律師費 IDt7KJ@hc
audit 審計 Kb#Z(C9
auditor 審計員 8Vm)jnM
average 平均數 I|P#|0< 2
average cost 平均成本 ,h9N,bIQg
bad debt 壞賬 *edhJUT
balance 餘額 JW=P}h
balance sheet 資產負債表 8Dc'"3+6
bank account 銀行賬戶 Z-'xJq
bank balance 銀行結存 &Y8S! W@4
bank charge 銀行手續費 $@ZrGT
bank deposit 銀行存款 tc<HA7vpt~
bank discount 銀行貼現 KZsJ_t++!W
bank draft 銀行匯票 D"s
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bank loan 銀行借款 \yo)oIi[p
bank overdraft 銀行透支 $-BM`Zt0;
bankers acceptance 銀行承兌 ,uhOf! |
bankruptcy 破產 -*
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bearer 持票人 .5YW>P V
beneficiary 受益人 +Ft@S(IE
bequest 遺產 |D[4G6&
bill 票據 tq8rG@-C
bill of exchange 匯票 `^CIOCK%
bill of lading 提單 uU`Mq8)R
bills discounted 貼現票據 qa)Qf,`
bills payable 應付票據 ]n&Eb8
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bills receivable 應收票據 ^U{SUWl
board of directors 董事會 `BKV/Xl
bonds 債券 J*r%b+
bonus 紅利 R(cM4T.a
book value 賬面價值 s% (|z
bookkeeper 簿記員 t8z=R6zX
bookkeeping 簿記 L=-v
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branch office general ledger 支店往來賬戶 #BwkbOgr
broker 經紀人 {-e|x&-
brought down 接前 Ab)X/g-I@
brought forward 接上頁
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budget 預算 De:| T8&
by-product 副產品 UNKr
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by-product sales 副產品銷售 >_LZD4v!<
capital 股本 r2xIbZ
capital income 資本收益 V.kRV{43
capital outlay 資本支出 LHgEb9\Q
capital stock 股本 Yuqt=\? #
capital stock certificate 股票 GUdVsZjz(
carried down 移後 %Ig3udcY?
carried forward 移下頁 e"ur+7
cash 現金 )_Wo6l)i
cash account 現金賬戶 .7M:AS>
cash in bank 存銀行現金 {Z{!tR?+
cash on delivery 交貨收款 rIZ^ix-N
cash on hand 庫存現金 nEboet-#D0
cash payment 現金支付 4 .d~u@=
cash purchase 現購 pv ;ZR
cash sale 現沽 `\5u/i'Ca!
cashier 出?#123;員 ?'r=>'6D
cashiers check 本票 4n,>EA85
certificate of deposit 存款單折 K&>+<bJ_
certificate of indebtedness 借據 {S5HH"
certified check 保付支票
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certified public accountant 會計師 w{5v*SHl}`
charges 費用 x
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charge for remittances 匯水手續費 tg'2v/
charter 營業執照 %[H|3
chartered accountant 會計師 ^OnZ9?C{R
chattles 動產 %Y*]eLT>
check 支票 !;s5\91
che stub 支票存根 ] B3\IT
closed account 己結清賬戶 U
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closing 結算 ^
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closing entries 結賬紀錄 g6~B|?!
closing stock 期末存貨 [|"{a
closing the book 結賬 lzup! `g
columnar journal 多欄日記賬 2qxed
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combination 聯合 kKEs >a
commission 佣金 m6^n8%
commodity 商品 nN$aZSb`
common stock 普通股 Tkf
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company 公司 ?kKr/f4N
compensation 賠償 z*B-`i.
compound interest 複利 j$jgEtPK9=
consignee 承銷人 xY94v
consignment 寄銷 ud,=O Xq
consignor 寄銷人 )=@SA`J
consolidated balance sheet 合併資產負債表 ]'!$T72
consolidated profit and loss account 合併損益表 vo JmNH
consolidation 合併 yEB1gYJB
construction cost 營建成本 yITL;dBy
construction revenue 營建收入 <b$.{&K
contract 合同 pZaOd;t
control account 統制賬戶 oZSPdk
copyright 版權 akB+4?+s)
corporation 公司 S<bsrS*$
cost 成本 T.x"a$AU
cost accounting 成本會計 (n0h#%
cost of labour 勞工成本 tEE4"OAy
cost of production 生產成本 Hm*?<o9mxC
cost of manufacture 製造成本 qVMBZ\`Qm
cost of sales 銷貨成本 /<-@8CC<
cost price 成本價格 qGrUS_~q*
credit 貸方 9qXKHro
credit note 收款通知單 1]% ]"JbV
creditor 債權人 J.^%VnrFO9
crossed check 橫線支票 1'Y7h;\~\
current account 往來活期賬戶 uA~T.b\
current asset 流動資產 pRrokYM
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current liability 流動負債 1}Mdo&:t
current profit and loss 本期損益 " }oH3L
debit 借方 QssU\@/Q
debt 債務 T\b-<Xle
debtor 債務人 S"skKh4w
deed 契據 I' TprT
deferred assets 遞延資產 (+lCh7.
deferred liabilities 遞延負債 6h%_\I.Z[[
delivery 交貨 ^a{cK
delivery expense 送貨費 L
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delivery order 出貨單 "yA=Tw
demand draft 即期匯票 ZxvBo4>tH
demand note 即期票據 q@0g KC&U
demurrage charge 延期費 \PJpy^i
deposit 存款 |h(05Kbk
deposit slip 存款單 5,Hj$v7fe
depreciation 折舊 vE<z0
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direct cost 直接成本 D,sb{N
direct labour 直接人工 #
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director 董事 3L1MMUACL
discount 折扣 F*rsi7#!pG
discount on purchase 進貨折扣 3tu:Vc.:M
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