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。 /]2I%Q
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acceptance 承兌 Y^eF(
account 賬戶 V^_U=Ed@M
accountant 會計員 $`<-;kI
accounting 會計 6
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accounting system 會計制度 s?PB ]Tr
accounts payable 應付賬款 9>;CvR
accounts receivable 應收賬款
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accumulated profits 累積利益 _z>%h>L|g
adjusting entry ?#123;整記錄 `Dp4Z>|
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adjustment ?#123;整 XW:%YTv
administration expense 管理費用 BzTzIo5
advances 預付 fvj
advertising expense 廣告費 nGxG!
agency 代理 R,8Tt!n
agent 代理人 `E|>K\
agreement 契約 ;WG%)^e
allotments 分配數 TjOK8
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allowance 津貼 [ ^gb6W9Y
amalgamation 合併 ;f
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amortization 攤銷 Zi<(>@z2
amortized cost 應攤成本 n>xuef
annuities 年金 *S'?u_Y7
applied cost 已分配成本 'r rnTd c
applied expense 已分配費用 }>_
applied manufacturing expense 己分配製造費用 L$^)QxH7
apportioned charge 攤派費用 tg7QX/KX
appreciation 漲價 q
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article of association 公司章程 *!yA'z<
assessment 課稅 tv
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assets 資產 h{^MdYJ
attorney fee 律師費 #JR$RH
audit 審計 (&M,rW~Qxs
auditor 審計員 8F/zrPG
average 平均數 MHS|gR.c
average cost 平均成本 ps*iE=D
bad debt 壞賬 O;.DQ
balance 餘額 Z8Tb43?
balance sheet 資產負債表 [d=BN ,?
bank account 銀行賬戶 czK}F/Sg `
bank balance 銀行結存 ,nJCqX~/G
bank charge 銀行手續費 \W|ymV_Ki
bank deposit 銀行存款 JY%l1:}G3
bank discount 銀行貼現 t-SZBNb
bank draft 銀行匯票 s\(@f4p
bank loan 銀行借款 QT4vjz+|
bank overdraft 銀行透支 f7Gs1{
bankers acceptance 銀行承兌 f/{Cl
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bankruptcy 破產 cL4Xh|NBp
bearer 持票人 'l3 DP
beneficiary 受益人 /as+ TU`A
bequest 遺產 7wHd*{^9N
bill 票據 ]ClqX;'weJ
bill of exchange 匯票 >RrG&Wv59
bill of lading 提單 Z>*a:|
bills discounted 貼現票據 uCgJF@
bills payable 應付票據 pv^: G;
bills receivable 應收票據 p{&o{+c
board of directors 董事會 'tt4"z2
bonds 債券 DIgur}q)@
bonus 紅利 10tTV3`IM
book value 賬面價值 #-l+
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bookkeeper 簿記員
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bookkeeping 簿記 @B!gxW\C
branch office general ledger 支店往來賬戶 M$} AJS%8
broker 經紀人 'fZ\uMdTx
brought down 接前 C1OiM b(:
brought forward 接上頁 ()<?^lr33
budget 預算 ;8b!T
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by-product 副產品 9 $^b^It
by-product sales 副產品銷售 | NyANsI
capital 股本 gCbS$Pw
capital income 資本收益 c`oW-K{
capital outlay 資本支出 {uxTgX
capital stock 股本 .]N`]3$=
capital stock certificate 股票 VdGpreRPC
carried down 移後
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carried forward 移下頁 w,t !<i
cash 現金 v3wq-
cash account 現金賬戶 <Vh}d/
cash in bank 存銀行現金 K*M1$@5
cash on delivery 交貨收款 ),2|TlQ
cash on hand 庫存現金 (/ -90u
cash payment 現金支付 #P
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cash purchase 現購 4r#4h4`y|
cash sale 現沽 \/-4 jF:
cashier 出?#123;員 PgsG
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cashiers check 本票 9}+X#ma.Nc
certificate of deposit 存款單折 4ZkaH(a1
certificate of indebtedness 借據 F6_en
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certified check 保付支票 rx@2Dmt6
certified public accountant 會計師 T&j:gg
charges 費用 &d]@$4u$;
charge for remittances 匯水手續費 i;\n\p1
charter 營業執照 Nnfq!%
chartered accountant 會計師 ^b
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chattles 動產 Z_mQpt|y
check 支票 8EU/}Ym
che stub 支票存根 :Xu9`5
closed account 己結清賬戶 vVSf'w
closing 結算 1/%5pb2\
closing entries 結賬紀錄 vi` VK&+r
closing stock 期末存貨 /h@3R[k
closing the book 結賬 TY?O$d2b3
columnar journal 多欄日記賬 q``/7
combination 聯合 %eGI]!vf
commission 佣金 !t?5U_on
commodity 商品 eV"Uv3
common stock 普通股 TgKSE1
company 公司 EXR6Vb,
compensation 賠償 u"8KH
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compound interest 複利 fh`}~ aQ
consignee 承銷人 _>_"cKS
consignment 寄銷 [kMWsiZ
consignor 寄銷人 B_RF)meux
consolidated balance sheet 合併資產負債表 |o@U
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consolidated profit and loss account 合併損益表 Z6&bUZF$bE
consolidation 合併 |W}D_2
construction cost 營建成本 .vd*~U"
construction revenue 營建收入 Qx&7Ceu"
contract 合同 AqHGBH0
control account 統制賬戶 qKE +,g'
copyright 版權 uH#X:Vne
corporation 公司 Ao@WTs9
cost 成本 f`8?]@y{
cost accounting 成本會計 +W8kMuM!
cost of labour 勞工成本 ;D@ F
cost of production 生產成本 bD?gwhAKA
cost of manufacture 製造成本 bGK-?BE5+A
cost of sales 銷貨成本 0v``4z2Z
cost price 成本價格 >)k[085t
credit 貸方 D`U,T&@
credit note 收款通知單 X.ZG-TC
creditor 債權人
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crossed check 橫線支票 ]ZH6
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current account 往來活期賬戶 k#Qjm9V
current asset 流動資產 Ox@$ }
current liability 流動負債 7^1K4%IPl
current profit and loss 本期損益 7|
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debit 借方 \\
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debt 債務 09i77
debtor 債務人
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deed 契據 ]hRs -x
deferred assets 遞延資產 yM7FR);
deferred liabilities 遞延負債 {c7@`AV]
delivery 交貨 ]#7baZ
delivery expense 送貨費 <SdOb#2
delivery order 出貨單 C~PP}|<~V
demand draft 即期匯票 =E:sEw2j
demand note 即期票據 !uA'0U?ky
demurrage charge 延期費 -VP_Aw$
deposit 存款 ~+PK Ws'}F
deposit slip 存款單 h;mOfF
depreciation 折舊 TQOJN
direct cost 直接成本 X @/X65=[
direct labour 直接人工 =@nW;PUZ
director 董事 Q+'fTmT[,
discount 折扣 e}s,WC2-
discount on purchase 進貨折扣 bPMf='F{r
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