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。 ]Qj65]
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acceptance 承兌 T1D7H~\lG
account 賬戶 K2NnA
accountant 會計員 puDy&T
accounting 會計 iHTxD1D+H
accounting system 會計制度 n}a# b%e
accounts payable 應付賬款 R D)dw
accounts receivable 應收賬款 pS51fF9
accumulated profits 累積利益 bw+~5pqM
adjusting entry ?#123;整記錄 {<&x9<f9
adjustment ?#123;整 x_#yH3kJ
administration expense 管理費用 T"3WB o
advances 預付 ?eeE [F
advertising expense 廣告費 9-9`;Z
agency 代理 7HFw*;
agent 代理人 VYvHpsI
agreement 契約 aMT&}3
allotments 分配數 o:m:9dn
allowance 津貼 xqLLoSte
amalgamation 合併 OfIml.
amortization 攤銷 C#;}U51:t
amortized cost 應攤成本 AuSL?kZ4|Y
annuities 年金 z;1yZ4[G
applied cost 已分配成本 tXwnK[~x
applied expense 已分配費用 E}yl@8g:#
applied manufacturing expense 己分配製造費用 i
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apportioned charge 攤派費用 s!uewS.
appreciation 漲價 Xq,{)G%9nM
article of association 公司章程 pvkru-i]
assessment 課稅 DL<r2h
assets 資產 ;
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attorney fee 律師費 b1E>LrL
audit 審計 ?;!l-Dy
auditor 審計員 yn"8Ma*
average 平均數 kx*=1AfU+Y
average cost 平均成本 n`;=^^ B
bad debt 壞賬 C {gYrz)
balance 餘額 L~CwL
balance sheet 資產負債表 R8?Xz5
bank account 銀行賬戶 rWAJL9M
bank balance 銀行結存 pv;}Sv$
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bank charge 銀行手續費 PudwcP{
bank deposit 銀行存款 LQ3
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bank discount 銀行貼現 V;Te =4
bank draft 銀行匯票 x~Y]c"'D
bank loan 銀行借款 L-",.U*;
bank overdraft 銀行透支 S"V|BU
bankers acceptance 銀行承兌 BPwFcT)i!(
bankruptcy 破產 utfD$8UI
bearer 持票人 ?kISAA4x
beneficiary 受益人 t@.M;b8
bequest 遺產 e%u1O-*
bill 票據 ESL(Mf'
bill of exchange 匯票 zHeqV
bill of lading 提單 tFO86 !ln
bills discounted 貼現票據 +)dQd T0Fq
bills payable 應付票據 s^)wh v`C
bills receivable 應收票據 &FW|O(]
board of directors 董事會 grp1nWAs
bonds 債券 wk'|gI[W
bonus 紅利 XN'x`%!*3#
book value 賬面價值 ?1JS*LQ$
bookkeeper 簿記員 Yx>=(B
bookkeeping 簿記 mtOCk 5E
branch office general ledger 支店往來賬戶 uwU;glT
broker 經紀人 2*ZB[5_V
brought down 接前 Kp!sn,:
brought forward 接上頁 YP5V~-O/
budget 預算 0hp*(, L
by-product 副產品 F]:@?}8R
by-product sales 副產品銷售 H.3+5po
capital 股本 c!{v/zOz
capital income 資本收益 G|*
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capital outlay 資本支出 [7]Kvb2t
capital stock 股本 60c cQ7=
capital stock certificate 股票 Lnc
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carried down 移後 2m7Z:b
carried forward 移下頁 7A@]t_83Y
cash 現金 N|WZk2 "
cash account 現金賬戶 2ys'q!
cash in bank 存銀行現金 7O84
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cash on delivery 交貨收款 (,z0
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cash on hand 庫存現金 y9kydu# q
cash payment 現金支付 ?fr -5&,
cash purchase 現購 Ou/JN+2A
cash sale 現沽 } Wx#"6
cashier 出?#123;員 X458%)G!(K
cashiers check 本票 }D02*s
certificate of deposit 存款單折 ^@5#jS2
certificate of indebtedness 借據 kGR5!8$z
certified check 保付支票 \D}K{P
certified public accountant 會計師 MBXja#(k
charges 費用 J\VG/)E
charge for remittances 匯水手續費 U>PF#@ C/
charter 營業執照 !*JE%t
chartered accountant 會計師 6EfGJq
chattles 動產 u2%/</]h
check 支票 x =7hOI5u
che stub 支票存根 -b'93_ZTu:
closed account 己結清賬戶 gBB
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closing 結算 "_dh6naZX
closing entries 結賬紀錄 ]"? +R+
closing stock 期末存貨 H=
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closing the book 結賬 ?fF{M%i-%
columnar journal 多欄日記賬 G4DuqN~2m
combination 聯合 qo{2 CYG\+
commission 佣金 ?L.c~w;l
commodity 商品 (9R;a np
common stock 普通股 Pt<lHfd
company 公司 G ,
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compensation 賠償 dfkmIO%9X
compound interest 複利 @#sBom+K`
consignee 承銷人 0>PO4WFVJ
consignment 寄銷 (W.euQy
consignor 寄銷人 ]u~6fknm
consolidated balance sheet 合併資產負債表 GS1Vcav
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consolidated profit and loss account 合併損益表 f?xc-lX5R
consolidation 合併 d3
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construction cost 營建成本 P\#z[TuHKC
construction revenue 營建收入 "n'LF?/H'
contract 合同 9D
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control account 統制賬戶 =l%"Om*A
copyright 版權 GUUVE@Z
corporation 公司 zD8q(]: A
cost 成本 NUiNn 7C
cost accounting 成本會計 iM'{,~8R5
cost of labour 勞工成本 \ dpsyc
cost of production 生產成本 'W0?XaEk-
cost of manufacture 製造成本 tF> ?]
cost of sales 銷貨成本 X8U._/'N
cost price 成本價格 ]A*v\Qy
credit 貸方 ep]tio_
credit note 收款通知單 j\t"4=,n
creditor 債權人 \W73W_P&g
crossed check 橫線支票 M[9]t("
current account 往來活期賬戶 Vj.5b0/(
current asset 流動資產 hGc')
current liability 流動負債 3\Y}{(O |
current profit and loss 本期損益 DkO>?n:-C
debit 借方 [[fhfV+H
debt 債務 K>H_q@-?f
debtor 債務人 Umwd<o
deed 契據 +*OY%;dQ7@
deferred assets 遞延資產 T""y)%
deferred liabilities 遞延負債 ti`
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delivery 交貨 z`b.~<P
delivery expense 送貨費 !?Tu pi
delivery order 出貨單 nU Oy-c
demand draft 即期匯票 #^IEQZgH
demand note 即期票據 8e_ITqV%
demurrage charge 延期費 =d_@k[8<0
deposit 存款 qwka77nNT
deposit slip 存款單 Z4#lZS`'A
depreciation 折舊 aOYRenqu
direct cost 直接成本 %;,D:Tv=&
direct labour 直接人工 w+vYD2a
director 董事 z_XI,u}
discount 折扣 f#xqu+)Z
discount on purchase 進貨折扣 2fc8w
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