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。 2|}+T6_q
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acceptance 承兌 gm[z[~X@
account 賬戶 8_tK4PwP
accountant 會計員 #R.-KUW:
accounting 會計 ( 8c9 /7h
accounting system 會計制度 U~j
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accounts payable 應付賬款 <\pfIJr$
accounts receivable 應收賬款 Bb}fj28
accumulated profits 累積利益 #EsNeBu
adjusting entry ?#123;整記錄 0iwZT&O
adjustment ?#123;整 UmclTGn
administration expense 管理費用 5&q8g;XiEM
advances 預付 :X]itTrGs
advertising expense 廣告費 s!}ne"&0
agency 代理 %+K<<iyR|
agent 代理人 R]btAu;Z
agreement 契約 U}PiY"S<
allotments 分配數 Vy938qX
allowance 津貼 \8 h;K>=h
amalgamation 合併 %^>ju;i^O
amortization 攤銷 *Ie7{EhJ'
amortized cost 應攤成本 FWHNj.r
annuities 年金 dRaNzK)M
applied cost 已分配成本 52,m:EhL
applied expense 已分配費用 \DD0s8
applied manufacturing expense 己分配製造費用 t[oT-r
apportioned charge 攤派費用 jr!?v<NoX
appreciation 漲價 Jh?dw3Ai^
article of association 公司章程 Tny%7xSx1
assessment 課稅 2U:H545]]
assets 資產 8qEVOZjV&
attorney fee 律師費 CCWg{*og
audit 審計 S&\L-@
auditor 審計員 K?zH35f$
average 平均數 cvfr)K[0
average cost 平均成本 yz LpK;
bad debt 壞賬 s+EAB{w$
balance 餘額 eZdu
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balance sheet 資產負債表 !cAyTl(_
bank account 銀行賬戶 D6Goa(!9d
bank balance 銀行結存 [zlN!.Z
bank charge 銀行手續費 isZA oYVu
bank deposit 銀行存款 |<.lW
bank discount 銀行貼現 P5#r,:zL
bank draft 銀行匯票 /U"CO 8Da
bank loan 銀行借款 vL\&6n~M>
bank overdraft 銀行透支 :h&fbBH
bankers acceptance 銀行承兌 'b
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bankruptcy 破產 0;:.B
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bearer 持票人 q&/Yg,p\
beneficiary 受益人 6u`)QUmItg
bequest 遺產 Tp-l^?O-p
bill 票據 3`ELKq
bill of exchange 匯票 j
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bill of lading 提單 R@6zG
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bills discounted 貼現票據 0\@dYPa&C
bills payable 應付票據 O Vko+X`
bills receivable 應收票據 r]l!WRn
board of directors 董事會 o(r\E0I
bonds 債券 K,boVFs
bonus 紅利 dUF&."pW e
book value 賬面價值 -"h;uDz|z
bookkeeper 簿記員 Pp`*]Ib
bookkeeping 簿記 #z2rzM@/:
branch office general ledger 支店往來賬戶 CFqJ/''
broker 經紀人 %QKRFPYhS
brought down 接前 ?F6pEt4
brought forward 接上頁 _`_%Y(Xat
budget 預算 f3H ed
by-product 副產品 sM?MLB\Za
by-product sales 副產品銷售 PG_0\'X)/w
capital 股本 u\LFlX0sO
capital income 資本收益 DV\`Wv
capital outlay 資本支出 3'c0#h@VD
capital stock 股本 .Y3pS/VI
capital stock certificate 股票 m"fNK$_d
carried down 移後 B,K>rCZ/
carried forward 移下頁 Fx
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cash 現金 )YX 'N<[
cash account 現金賬戶 'C:>UlzLy
cash in bank 存銀行現金 KTn}w:+B\
cash on delivery 交貨收款 $T`<Qq-r
cash on hand 庫存現金 )~+ e`q
cash payment 現金支付 PB/IFsJ
cash purchase 現購 <oWB0%
cash sale 現沽 `xywho%/Y
cashier 出?#123;員 OnF3l Cmu
cashiers check 本票 &s$(g~ 4gC
certificate of deposit 存款單折 /qx0TDB
certificate of indebtedness 借據 *r=:y{!Y d
certified check 保付支票 &g.+V/<[
certified public accountant 會計師 9$Xu,y
charges 費用 <HJl2p N
charge for remittances 匯水手續費 0\:(ageY?
charter 營業執照 tX@_fYb
chartered accountant 會計師 qnoNT%xazo
chattles 動產 ` bdZ/*E
check 支票 {2
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che stub 支票存根 Z7_ zMM
closed account 己結清賬戶 B';6r4I-
closing 結算 ;Y;qg
closing entries 結賬紀錄 -Y
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closing stock 期末存貨 .h&
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closing the book 結賬 ;Wl+zw
columnar journal 多欄日記賬 Ty<L8+B|
combination 聯合 #F*1V(!
commission 佣金 :^fcC[$K
commodity 商品 @E-\ J7 yh
common stock 普通股 KGWyJ
company 公司 {qmdm`V[
compensation 賠償 x,otFp
compound interest 複利 * 0|IXGr
consignee 承銷人 kf;/c}}
consignment 寄銷 sp
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consignor 寄銷人 OzQ -7|m'J
consolidated balance sheet 合併資產負債表 !O#dV1wAa
consolidated profit and loss account 合併損益表 ecgtUb8K
consolidation 合併 U
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construction cost 營建成本 ]\xy\\b/`
construction revenue 營建收入 :pF_GkG
contract 合同 ph_4q@
control account 統制賬戶 hBFP1u/E'
copyright 版權 \igmv]G%
corporation 公司 wo3wtx
cost 成本 zt<WXw(
cost accounting 成本會計 X5`A GyX
cost of labour 勞工成本 2
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cost of production 生產成本 (&P9+Tl
cost of manufacture 製造成本 Xu>r~^w=S
cost of sales 銷貨成本 1|?05<8
cost price 成本價格 ;i"*Ll>Q)
credit 貸方 0k'e:AjP
credit note 收款通知單 d5>H3D{49
creditor 債權人 q-rB2
crossed check 橫線支票 :M
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current account 往來活期賬戶 !p[9{U->o;
current asset 流動資產 !j\" w p
current liability 流動負債 W0C@9&pn6
current profit and loss 本期損益 A)~X,
debit 借方 E!Zx#XP1
debt 債務 GV^i`r^"
debtor 債務人 3"kdjOB
deed 契據 (s1k$@d
deferred assets 遞延資產 .!6>oL/iF
deferred liabilities 遞延負債 m "M("%
delivery 交貨 <97d[/7i
delivery expense 送貨費 JIFU;*PR1
delivery order 出貨單 je6CDF qw
demand draft 即期匯票 +MB!B9M@
demand note 即期票據 g1UGd
demurrage charge 延期費 &tZG
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deposit 存款 _kdL'x
deposit slip 存款單 90#
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depreciation 折舊 $&=p+
direct cost 直接成本 %&Fk4Z}M
direct labour 直接人工 o d7]tOK9
director 董事 Qf|U0
discount 折扣 O0:)X)b
discount on purchase 進貨折扣 `g_"GE
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