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。 -]t>'Q?
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acceptance 承兌
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account 賬戶 my0iE:
accountant 會計員 Xzl$Qc
accounting 會計 {eVv%sbq
accounting system 會計制度 .>Qa3,v5
accounts payable 應付賬款 |w+
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accounts receivable 應收賬款 tSe[*V4{'
accumulated profits 累積利益 djqw5kO:R
adjusting entry ?#123;整記錄 f!H/X%F
adjustment ?#123;整 &8I}q]'k
administration expense 管理費用 `Tei
advances 預付 X]o"4#CQIX
advertising expense 廣告費 >.I9S{7
agency 代理 f[
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agent 代理人 $+PyW(
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agreement 契約 I E{:{b\
allotments 分配數 U9K'O !i>
allowance 津貼 [.}Uzx
amalgamation 合併 upZtVdd
amortization 攤銷 SSq4KFO1
amortized cost 應攤成本 ZtmaV27s/
annuities 年金 :5BCW68l
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applied cost 已分配成本 &;~?\>?I
applied expense 已分配費用 |QD#Dx1_
applied manufacturing expense 己分配製造費用 B3pjli
apportioned charge 攤派費用 bDm7$
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appreciation 漲價 OL%}C*Zq
article of association 公司章程 4j8$&~/
assessment 課稅 D)Ep!`Q
assets 資產 n/x((d%"E
attorney fee 律師費 94^b"hU
audit 審計 -2(?O`tZ
auditor 審計員 pmOUl 8y4
average 平均數 CRD=7\0(D+
average cost 平均成本 c&N;r|N
bad debt 壞賬 {> <1K6t
balance 餘額 t2YB(6w+xg
balance sheet 資產負債表 D/JSIDd
bank account 銀行賬戶 VN(*m(b
bank balance 銀行結存 3,K\ZUU.,
bank charge 銀行手續費 (z8;J>7
bank deposit 銀行存款 JU.!<
bank discount 銀行貼現 ~y?Nn8+&f
bank draft 銀行匯票 >rJ**y
bank loan 銀行借款 g"k4Z
bank overdraft 銀行透支 a
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bankers acceptance 銀行承兌 99(@O,*(Y
bankruptcy 破產 1uppE|
bearer 持票人 |a
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beneficiary 受益人 i7Cuc+j8
bequest 遺產 <h;_:
bill 票據 CBF<53TshR
bill of exchange 匯票 S;jD@j\t&
bill of lading 提單 o"FR%%
bills discounted 貼現票據 5ba e-
bills payable 應付票據 I$p1^8~L
bills receivable 應收票據 jvAjnh#
board of directors 董事會 e&*b{>1*
bonds 債券 NbTaI{r
bonus 紅利 /qMnIo
book value 賬面價值 4<Nd5T
bookkeeper 簿記員 #"lb9._M
bookkeeping 簿記 e9
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branch office general ledger 支店往來賬戶 1KbZ6Msy
broker 經紀人 |TP,
brought down 接前 0[M2LF!m
brought forward 接上頁 .@%L8_sMR
budget 預算 ExSM=
by-product 副產品 /CMgWGI
by-product sales 副產品銷售 qp/1t
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capital 股本 L6DYunh}^N
capital income 資本收益 Dr(2@0P
capital outlay 資本支出 &
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capital stock 股本 *S"RU~1_
capital stock certificate 股票 Wh)
carried down 移後 p5tb=Zg_
carried forward 移下頁 !LM`2|3$
cash 現金 zi3v,Kq
cash account 現金賬戶 ]jC{o,?s
cash in bank 存銀行現金 ]s\vc:cc?
cash on delivery 交貨收款 1#%H!GKvTU
cash on hand 庫存現金 hc[J,yG
cash payment 現金支付 Maq`Or|4
cash purchase 現購 p
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cash sale 現沽 /9&!u )+
cashier 出?#123;員 Bpm COA
cashiers check 本票 '*65j
certificate of deposit 存款單折 s~2o<#
certificate of indebtedness 借據 _z8"r&
certified check 保付支票 [Z"Z5e`
certified public accountant 會計師 8<mloM-4
charges 費用 KXDnhVf
charge for remittances 匯水手續費 3<"j/9;K'
charter 營業執照 az:}
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chartered accountant 會計師 pe0ax-Zv
chattles 動產 D_0sXIbg
check 支票 )B"{B1(
che stub 支票存根 Sn4xv2/
closed account 己結清賬戶 - _8-
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closing 結算 +6$+]u]
closing entries 結賬紀錄 X-fWdoN @-
closing stock 期末存貨 YTZ :D/
closing the book 結賬 aJf3rHX
columnar journal 多欄日記賬 vs[!B-
combination 聯合 /g!ZU2&l
commission 佣金 UkpTK8>&
commodity 商品 S|)atJJ0G"
common stock 普通股 l0`bseN<
company 公司 BJb,
compensation 賠償 d/j?.\
compound interest 複利 p+|8(w9A${
consignee 承銷人 l
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consignment 寄銷
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consignor 寄銷人 H`fJ<So?
consolidated balance sheet 合併資產負債表 PN?;\k)"
consolidated profit and loss account 合併損益表 Qs
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consolidation 合併 &
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construction cost 營建成本 #}B1W&\sw
construction revenue 營建收入 &z40l['4bz
contract 合同 ut\X{.r7
control account 統制賬戶 GvG8s6IZ
copyright 版權 ukEJ D3i
corporation 公司 H=,>-eVv*
cost 成本 035jU '
cost accounting 成本會計 He'VqUw_
cost of labour 勞工成本 Z8
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cost of production 生產成本 )Cj1VjAg
cost of manufacture 製造成本 \P+^BG!
cost of sales 銷貨成本 J/K~8sc
cost price 成本價格 og35Vs0
credit 貸方 [pEb`s
credit note 收款通知單 kN1R8| pv
creditor 債權人 \1joW#
crossed check 橫線支票 8)?&eE'
current account 往來活期賬戶 n/(}|xYU
current asset 流動資產 b<4nljbx
current liability 流動負債 mOh?cjOi
current profit and loss 本期損益 \3^V-/SJf
debit 借方 cL*oO@I&_
debt 債務 \RR`
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debtor 債務人 ?2da6v,t
deed 契據 $Ugc:L<h+
deferred assets 遞延資產 I*Dj@f`
deferred liabilities 遞延負債 2bTS,N/>
delivery 交貨 Uv>e :U7 ;
delivery expense 送貨費 (_ :82@c
delivery order 出貨單 \
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demand draft 即期匯票 7glf?oE
demand note 即期票據 bj@R[!ss
demurrage charge 延期費 TA/hj>rV
deposit 存款 0Yq_B+IC
deposit slip 存款單 _F[a2PE2+
depreciation 折舊 ww7nQ}H5(
direct cost 直接成本 >Tl/3{V
direct labour 直接人工 /cx'(AT
director 董事 cq?,v?m
discount 折扣 8g)$%Fy+N
discount on purchase 進貨折扣 QOUyD;0IW
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