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。 n=!]!'h\:
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acceptance 承兌 E:/G!1
account 賬戶 d%VG@./xq
accountant 會計員 3on]#/"1b
accounting 會計 ieXhOA
accounting system 會計制度 i lk\&J~I
accounts payable 應付賬款 Tn2nd
accounts receivable 應收賬款 fr
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accumulated profits 累積利益 c+chwU0W
adjusting entry ?#123;整記錄 g BfYm
adjustment ?#123;整 VcKufV'
administration expense 管理費用 yo]!Zn
advances 預付 #
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advertising expense 廣告費 .|`JS?L[
agency 代理 gp'9Pf;\[
agent 代理人 Lsv[@Rl
agreement 契約 #s'9Yd
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allotments 分配數 O Z<iP
allowance 津貼 #12
amalgamation 合併 <+@?V$&
amortization 攤銷 TD:NL4dm
amortized cost 應攤成本 S~fUR n
annuities 年金 Q-o}Xnj*!L
applied cost 已分配成本 PhL }V|W>
applied expense 已分配費用 !dQG 5v
applied manufacturing expense 己分配製造費用 ov&4&v
apportioned charge 攤派費用 VL=. JwK
appreciation 漲價 6'
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article of association 公司章程 Z]f_?@0
assessment 課稅 $GhdH)
assets 資產 ^]:w5\DG
attorney fee 律師費 5VIc
audit 審計 &
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auditor 審計員 a_Y*pOu
average 平均數 =>nrU8x
average cost 平均成本 .w=( G
bad debt 壞賬 Im7<\
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balance 餘額 <y#-I%ed
balance sheet 資產負債表 DZo7T!
bank account 銀行賬戶 5ZeE& vG2
bank balance 銀行結存 Ojqbj0E9
bank charge 銀行手續費 MTJ ."e<B
bank deposit 銀行存款 [@d$XC]Qz
bank discount 銀行貼現 5|S|S))_Q
bank draft 銀行匯票 'q%56WAJ
bank loan 銀行借款 x_Zi^ ]
bank overdraft 銀行透支 c"`o V! m
bankers acceptance 銀行承兌 i}teY{pyc
bankruptcy 破產 e
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bearer 持票人 'z$ BgXh\
beneficiary 受益人 gB/4ro8
bequest 遺產 /@Qg'Q#
bill 票據 PwP;+R};|
bill of exchange 匯票 zAT7^q^
bill of lading 提單 RsV<4$
bills discounted 貼現票據 x\taG.'zX
bills payable 應付票據 $:IOoS|e
bills receivable 應收票據 {A2EGUmF2
board of directors 董事會 xs+pCK |
bonds 債券 iSDE6
bonus 紅利 $n_'#m2LE
book value 賬面價值 ~2
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bookkeeper 簿記員 ]D(!ua5|x`
bookkeeping 簿記 '
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branch office general ledger 支店往來賬戶 XaT9`L<
broker 經紀人 "|P8L|
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brought down 接前 g '2'K
brought forward 接上頁 b=nQi.
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budget 預算 ffMh2
by-product 副產品
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by-product sales 副產品銷售
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capital 股本 B \?We\y
capital income 資本收益 ^s*j<fH
capital outlay 資本支出 pxm{?eBz
capital stock 股本 4n6EkTa
capital stock certificate 股票 Ky"]L~8$
carried down 移後 [O)(0
carried forward 移下頁 0*!CJ;%N
cash 現金 }:JE*D|
cash account 現金賬戶 %eJolztKZ
cash in bank 存銀行現金 `PML4P[
cash on delivery 交貨收款 SN
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cash on hand 庫存現金 5f5
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cash payment 現金支付 yCznRd}J
cash purchase 現購 V>"nAh]}.
cash sale 現沽 \:>GF-Z(
cashier 出?#123;員 b{T". @b
cashiers check 本票 Xvy3D@o
certificate of deposit 存款單折 $P<T`3Jg
certificate of indebtedness 借據 50MdZ;R-3
certified check 保付支票 yGGQ;
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certified public accountant 會計師 3FWl_d~uD
charges 費用 &T7|f!y
charge for remittances 匯水手續費 !~X[qT
charter 營業執照 P
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chartered accountant 會計師 ""AP-7
chattles 動產 ;F>$\"aG
check 支票 5R^
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che stub 支票存根 | %E\?-TK
closed account 己結清賬戶 Fk&W*<}/;
closing 結算 LjZvWts?
closing entries 結賬紀錄 luA k$Es
closing stock 期末存貨 ]IX6>p,
closing the book 結賬 }^T7S2_Qy
columnar journal 多欄日記賬 rByC6HV"
combination 聯合 #jY\l&E
commission 佣金 3O{*~D&n
commodity 商品 ;ZnSWIF2
common stock 普通股 Y&vn`#
company 公司 syuW>Z8s
compensation 賠償 _hM
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compound interest 複利 .I~#o$6
consignee 承銷人 2oY.MQD7iW
consignment 寄銷 .MoOjx?
consignor 寄銷人 9VqE:c /
consolidated balance sheet 合併資產負債表 )SkJgzvC
consolidated profit and loss account 合併損益表 DV={bcQ
consolidation 合併 ].E89 _|O
construction cost 營建成本 5U%J,W
construction revenue 營建收入 WCa>~dF>
contract 合同 @UbH;m
control account 統制賬戶 <n8K"(sy}
copyright 版權 BQ X6Q<
corporation 公司 Yd}Jz
cost 成本 977%9z<h
cost accounting 成本會計 $-HP5Kj(k-
cost of labour 勞工成本 j@yK#==k
cost of production 生產成本 "nkj_pC
cost of manufacture 製造成本 Dt1v`T~=?
cost of sales 銷貨成本 Ino$N|G[
cost price 成本價格 _(#HQd,i
credit 貸方 )<J|kC\r6c
credit note 收款通知單 uc0 1{t0,
creditor 債權人 cr}T ? $\K
crossed check 橫線支票 U
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current account 往來活期賬戶 A&HN7C%X
current asset 流動資產 u%TZ),ny-
current liability 流動負債 &E
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current profit and loss 本期損益 _J|T
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debit 借方 =[N=mC
debt 債務 ]4{ )VXod
debtor 債務人 & XS2q0-x
deed 契據 kTC'`xv
deferred assets 遞延資產 E_fH,YJ?9
deferred liabilities 遞延負債 {ylY"FA
delivery 交貨 5y
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delivery expense 送貨費 I:~KF/q
delivery order 出貨單 ]lT8Z-h@
demand draft 即期匯票 we4k VAn
demand note 即期票據 GJu[
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demurrage charge 延期費 gdPPk=LD
deposit 存款 3q$[r_
deposit slip 存款單 8OS@gpz
depreciation 折舊 *3uBS2Ld
direct cost 直接成本
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direct labour 直接人工
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director 董事 r JvtE}
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discount 折扣 }9Th`
discount on purchase 進貨折扣 TFfV?rBI
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