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。
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acceptance 承兌 BMqr YW
account 賬戶 mHV{9J
accountant 會計員 f'w`<
accounting 會計 uGF{0)0g
accounting system 會計制度 z~==7:Os
accounts payable 應付賬款 |f/Uzd ~
accounts receivable 應收賬款 8&nb@l
accumulated profits 累積利益 d!4Tw
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adjusting entry ?#123;整記錄 *l;S"}b*,_
adjustment ?#123;整 k DXQpe
administration expense 管理費用 (> _Lb
advances 預付 pwk Te
advertising expense 廣告費 v~yw-}fk%
agency 代理 B:Ft(,
agent 代理人 G0~Z|P
agreement 契約 TZ `Ypi7r
allotments 分配數 =<7z
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allowance 津貼 ^*.+4iHx
amalgamation 合併 ;^u,[d
amortization 攤銷
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amortized cost 應攤成本 ,RM8D)m\
annuities 年金 *8uS,s6g
applied cost 已分配成本 F"
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applied expense 已分配費用 5ba e-
applied manufacturing expense 己分配製造費用 I$p1^8~L
apportioned charge 攤派費用 "}#%
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appreciation 漲價 e&*b{>1*
article of association 公司章程 NbTaI{r
assessment 課稅 ck%YEMs
assets 資產 @}:E{J#g
attorney fee 律師費 /]_|uN)Q
audit 審計 4/k`gT4
auditor 審計員 dJ/gc"7aO
average 平均數 [ZC\8tP`V
average cost 平均成本 UCK;?]
bad debt 壞賬 !icI Rqcf=
balance 餘額 4(VV@:_%
balance sheet 資產負債表 _x1W\#
bank account 銀行賬戶 _)~1'tCs}h
bank balance 銀行結存 2~l7WW+lx,
bank charge 銀行手續費 +/l@o
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bank deposit 銀行存款 3;VH'hh_
bank discount 銀行貼現 B :S8{
bank draft 銀行匯票 Rd5-ao4
bank loan 銀行借款 ?|/K(}
bank overdraft 銀行透支 %8h=_(X\7
bankers acceptance 銀行承兌 rMHh!)^#W
bankruptcy 破產 K;WQV,
bearer 持票人 4hLk+ z<n
beneficiary 受益人 X7AxI\h
bequest 遺產 eY
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bill 票據 &VA^LS@b
bill of exchange 匯票 aL*MC gb'
bill of lading 提單 xr]bH.>
bills discounted 貼現票據 L+p}%!g
bills payable 應付票據 /]'&cD 1
bills receivable 應收票據 >
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board of directors 董事會 /}
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bonds 債券 {9-9!jN{"
bonus 紅利 'I+S5![<
book value 賬面價值 "uT2 DY[
bookkeeper 簿記員 1^*ogM
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bookkeeping 簿記 TukhGgmF
branch office general ledger 支店往來賬戶 |aAyWK S
broker 經紀人 8<mloM-4
brought down 接前 KXDnhVf
brought forward 接上頁 3<"j/9;K'
budget 預算 7M7Lj
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by-product 副產品 R9 Ab.t
by-product sales 副產品銷售 2T)k-3
capital 股本 ybqmPT'|_
capital income 資本收益 *$|f9jVh
capital outlay 資本支出 A[^#8evaK
capital stock 股本 JVkuSIR>
capital stock certificate 股票 UPr&
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carried down 移後 M!5=3
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carried forward 移下頁 sR>
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cash 現金 =X^
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cash account 現金賬戶 (lS[a
cash in bank 存銀行現金 Gf3-%s xA
cash on delivery 交貨收款 n44 T4q
cash on hand 庫存現金 LKp;sV
cash payment 現金支付 {<@ud0A:\
cash purchase 現購 V^R,j1*
cash sale 現沽 7gN;9pc$
cashier 出?#123;員 $Wj{B@k
cashiers check 本票 t0e5L{ QJ
certificate of deposit 存款單折 dm[cl~[
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certificate of indebtedness 借據 NfPWcK[
certified check 保付支票 %(p9AE
certified public accountant 會計師 l
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charges 費用 .Z'NH
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charge for remittances 匯水手續費 du$M
charter 營業執照 H`fJ<So?
chartered accountant 會計師 6xtgnl#T
chattles 動產 FXDB> }8
check 支票 }xt^}:D
che stub 支票存根 )1B?<4
closed account 己結清賬戶 2(0%{*m
closing 結算 9xz@2b@
closing entries 結賬紀錄 IB|6\uKn
closing stock 期末存貨 0$c(<+D
closing the book 結賬 6`Y:f[VB
columnar journal 多欄日記賬 z
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combination 聯合 ]s0wJD=
commission 佣金 poW%F zj
commodity 商品 ><D2of|
common stock 普通股 $;G<!]& s
company 公司 9ghzK?Yc
compensation 賠償 A :KZyd"Z
compound interest 複利 xtD(tiqh.;
consignee 承銷人 J-'XT_k:iM
consignment 寄銷 4]tg! ks
consignor 寄銷人 4V4S5V
consolidated balance sheet 合併資產負債表 yOQae m^O
consolidated profit and loss account 合併損益表 rf|Nu3AJ
consolidation 合併 G!sfp}qW
construction cost 營建成本 /huh}&NNu
construction revenue 營建收入 8g!79q\c4
contract 合同 L
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control account 統制賬戶 Cy uRj[;B
copyright 版權 Qd YYWD
corporation 公司 Miw=2F
cost 成本 #GlFm?/6K/
cost accounting 成本會計 ~Y
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cost of labour 勞工成本 L5 Cfa-
cost of production 生產成本 ;f[##=tm
cost of manufacture 製造成本 P HOngn
cost of sales 銷貨成本 f!yl&ulKU
cost price 成本價格 467"pqT
credit 貸方 As>Og
credit note 收款通知單 /i
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creditor 債權人 O&aD]~|
crossed check 橫線支票
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current account 往來活期賬戶 \
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current asset 流動資產 +`gU{e,p
current liability 流動負債 WvT H+
current profit and loss 本期損益 Xw'sh#i2
debit 借方 N atC}k
debt 債務 0Yq_B+IC
debtor 債務人 Cq/u
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deed 契據 }%?or_f/
deferred assets 遞延資產 2HBey
deferred liabilities 遞延負債 >Tl/3{V
delivery 交貨 j*|0#q;e6
delivery expense 送貨費 /v<Gt%3X
delivery order 出貨單 h
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demand draft 即期匯票 oKGF'y?A>
demand note 即期票據 6c(b*o
demurrage charge 延期費 bcwb'D\a
deposit 存款 ]?T^tJ
deposit slip 存款單 m%})H"5
depreciation 折舊 m?yztm~u
direct cost 直接成本 (?'vT%
direct labour 直接人工 Wd!Z`,R
director 董事 9v;[T%%
discount 折扣 h@*I(ND<
discount on purchase 進貨折扣 z.RM85 ?T
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