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。 (- ]A1WQ?
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acceptance 承兌 P'wn$WE[n\
account 賬戶 bt
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accountant 會計員 CJ'pZ]\G
accounting 會計 ?f}lYQzM
accounting system 會計制度 yWsJa)e3*@
accounts payable 應付賬款 vR;?~^{*s
accounts receivable 應收賬款 \J@i:J6x$1
accumulated profits 累積利益 x}acxu 2H7
adjusting entry ?#123;整記錄 os<YfMM<:/
adjustment ?#123;整 I.V?O}
administration expense 管理費用 #2&DDy)Bf
advances 預付 "YW&,X5R
advertising expense 廣告費 "Q{)H8,E)x
agency 代理 5X8GR5P
agent 代理人 6xDYEvHS
agreement 契約 _t
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allotments 分配數 . \/jy]Y
allowance 津貼 rU
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amalgamation 合併 PAYbsn
amortization 攤銷 &nJH23h^
amortized cost 應攤成本 fMGL1VN
annuities 年金 d<x7* OW)
applied cost 已分配成本 dCbRlW
applied expense 已分配費用 pb>TUKvT&
applied manufacturing expense 己分配製造費用 e7T}*Up
apportioned charge 攤派費用 (Nzup3j
appreciation 漲價 !|\$|m<n
article of association 公司章程 dp&8:jy
assessment 課稅 uv&??F]/
assets 資產 wNNInS6
attorney fee 律師費 m{dXN=
audit 審計 huPAWlxT
auditor 審計員 LIm{Y`XU
average 平均數 U04TVQn`
average cost 平均成本 lfle7;
bad debt 壞賬 >h!>Ll
balance 餘額 tWT,U[
balance sheet 資產負債表 4Z'/dI`
bank account 銀行賬戶 o8PK,!Pl
bank balance 銀行結存 4Lg!54P8
bank charge 銀行手續費 3I}(as{Rp
bank deposit 銀行存款 ] 2Vu+AP
bank discount 銀行貼現 3e)W_P*0?
bank draft 銀行匯票 CrvL[6i
bank loan 銀行借款 #o>~@.S#:0
bank overdraft 銀行透支 f1Az|h
bankers acceptance 銀行承兌 ]RBT9@-:U
bankruptcy 破產 {c(@u6l28
bearer 持票人 IjshxNk
beneficiary 受益人 .el&\Jt
bequest 遺產 <./r%3$;7
bill 票據 6}(;~/L
bill of exchange 匯票 YI877T9>
bill of lading 提單 "7G>
bills discounted 貼現票據 [osIQ!u;:
bills payable 應付票據 JY5
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bills receivable 應收票據 @Rc/^B:
board of directors 董事會 l0
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bonds 債券 Ht{Q=w/9
bonus 紅利 -@I+IKz
book value 賬面價值 yF [|dB
bookkeeper 簿記員 z(o zMH
bookkeeping 簿記 Rhfx
branch office general ledger 支店往來賬戶 z_;:6*l=:
broker 經紀人 e$vvm bK.
brought down 接前 =yR$^VSY
brought forward 接上頁 NZ|(#` X
budget 預算 M/d6I$~7z
by-product 副產品 \f
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by-product sales 副產品銷售 nq/SGo[c
capital 股本 Xur{nk~?
capital income 資本收益 iNlY\67sW
capital outlay 資本支出
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capital stock 股本 k <EzYh
capital stock certificate 股票 O
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carried down 移後 $;J:kd;<
carried forward 移下頁 g"KH~bN
cash 現金 +o ;}*
cash account 現金賬戶 B$\,l.hE
cash in bank 存銀行現金 'joc8o sS
cash on delivery 交貨收款 PLV-De
cash on hand 庫存現金 [ Q@rW5,-
cash payment 現金支付 [& d"Z2gK
cash purchase 現購
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cash sale 現沽 MsD@pa
cashier 出?#123;員 3*v&6/K
cashiers check 本票 i&di}x
certificate of deposit 存款單折 J#/L}h;qH
certificate of indebtedness 借據 r@30y/C
certified check 保付支票
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certified public accountant 會計師 jYxmU8
charges 費用 "0V8i%a
charge for remittances 匯水手續費 pm4'2B|)g
charter 營業執照 j,Vir"-)
chartered accountant 會計師 > &V Y
chattles 動產 _u]S/X-
check 支票 f|r+qe
che stub 支票存根 W3gBLotdg
closed account 己結清賬戶 /[FES78p
closing 結算 4b@Awtk
closing entries 結賬紀錄 ir?Y
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closing stock 期末存貨 GV"X) tGo
closing the book 結賬 (Qp5
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columnar journal 多欄日記賬 Py!
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combination 聯合 4iPxtVT
commission 佣金 h!!7LPxt
commodity 商品 8o7%qWX
common stock 普通股 8Buus
company 公司 qt.Y6s:r_
compensation 賠償 tsWzM9Yf
compound interest 複利 QcN$TxU >
consignee 承銷人 xULcS :Q
consignment 寄銷 .B? J@,
consignor 寄銷人 \Um &
consolidated balance sheet 合併資產負債表 wRCv?D`vV
consolidated profit and loss account 合併損益表 AnW72|=A(
consolidation 合併
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construction cost 營建成本 },& =r= B
construction revenue 營建收入 [$]Kp9YD
contract 合同 cg|C S?
control account 統制賬戶 bkSI1m3
copyright 版權 |EpL~G_
corporation 公司 `9vCl@"IV
cost 成本
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cost accounting 成本會計 M!#[(:
cost of labour 勞工成本 Eo@b)h
cost of production 生產成本 pN-c9n4#j
cost of manufacture 製造成本 |WUm;o4E`U
cost of sales 銷貨成本 k0>]7t$L
cost price 成本價格 wQR0R~|M
credit 貸方 )2Dm{T
credit note 收款通知單 ;#+Se,)
creditor 債權人 h;RKF\U:"
crossed check 橫線支票 AZ'"Ua
current account 往來活期賬戶 6d#:v"^,
current asset 流動資產 '"4S3Fysm
current liability 流動負債 +}Q@{@5w
current profit and loss 本期損益 F8En)#
debit 借方 ;R4qE$u2^
debt 債務 <ZwmXD.VD
debtor 債務人 4/+P7.}ea-
deed 契據 w"/RI#7.
deferred assets 遞延資產 q*pWx]Y
deferred liabilities 遞延負債 .KX LWH
delivery 交貨 +}-Ecr
delivery expense 送貨費 qs
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delivery order 出貨單 !Bqmw
demand draft 即期匯票 3w!,@=.q
demand note 即期票據 ]R7zvcu&
demurrage charge 延期費 n^+rxG6L
deposit 存款 a?gziCmS?C
deposit slip 存款單 I7@g,~s
depreciation 折舊 W9A
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direct cost 直接成本 sncc DuS
direct labour 直接人工 4.o[:5'
director 董事 9+"\7MHw
discount 折扣 ?T\_"G
discount on purchase 進貨折扣 kE*OjywN
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