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。 b]Jh0B~Y
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acceptance 承兌 dW91nTQ:
account 賬戶 6w5 4+n
accountant 會計員 JprZ6
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accounting 會計 Z#0z #M`
accounting system 會計制度 1}N5WBp
accounts payable 應付賬款 ^+pmZw9
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accounts receivable 應收賬款 C>LkU |[
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 y|X[NSA
adjustment ?#123;整 ?qdG)jo=
administration expense 管理費用 &iuc4"'
advances 預付 3)=$BSC%
advertising expense 廣告費 \aG>(Mr
agency 代理 R|_?yV[
agent 代理人 atYm.qb
agreement 契約
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allotments 分配數 ]3%Z
allowance 津貼 >kd2GZe^_J
amalgamation 合併 U,/>p=s
amortization 攤銷 W}KtB1J
amortized cost 應攤成本 >%xJ e'
annuities 年金 G.9?ApG9
applied cost 已分配成本 .L8S_Mz
applied expense 已分配費用 Pocm.
applied manufacturing expense 己分配製造費用 jn]{|QZ
apportioned charge 攤派費用 K2!KMhvQ
appreciation 漲價 >RRb8=[J
article of association 公司章程 h!$W^Tm2g
assessment 課稅 Zl]\sJ1"
assets 資產 #Ez>]`]TB
attorney fee 律師費 Lt_7pb%
audit 審計 )t=Cj?5
auditor 審計員 ^>[Z~G($
average 平均數 @>JO &,od
average cost 平均成本 v
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bad debt 壞賬 i_V~SC`
balance 餘額 <s
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balance sheet 資產負債表 c8#A^q}
bank account 銀行賬戶 .0nL;o
bank balance 銀行結存 Cdc6<8
bank charge 銀行手續費 TR]~r2z
bank deposit 銀行存款 eEXer>Rm
bank discount 銀行貼現 'a*tee ^RS
bank draft 銀行匯票 5PG%)xff
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bank loan 銀行借款 T0v;8Ee
bank overdraft 銀行透支 JhIgqW2
bankers acceptance 銀行承兌 $T
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bankruptcy 破產 F.K7w
bearer 持票人 ~[Mm0L}8
beneficiary 受益人 uEH&]M>d_
bequest 遺產 ](:aDHa
bill 票據 <1>\?$)D
bill of exchange 匯票 crUt8L-B4
bill of lading 提單 e!Y:UB2
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bills discounted 貼現票據 /wVrr%SN
bills payable 應付票據 36e!je
bills receivable 應收票據 3S ,D~L^
board of directors 董事會 ggfL
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bonds 債券 B<x)^[ <v
bonus 紅利 L+bU~N,+A
book value 賬面價值
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bookkeeper 簿記員 BJwPSKL
bookkeeping 簿記 Z25^+)uf*U
branch office general ledger 支店往來賬戶 Ag^Cb'3X
broker 經紀人 #toKT_
brought down 接前 t L}i%7
brought forward 接上頁 TdlF~ca|
budget 預算 Ns?y)
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by-product 副產品 ~bhesWk8!
by-product sales 副產品銷售 d\+smED
capital 股本 wz<YflF
capital income 資本收益 ojni+} >_
capital outlay 資本支出 ?>LsIPa
capital stock 股本 vE^Hk!^
capital stock certificate 股票 IMpEp}7
carried down 移後 |W<wPmW_{+
carried forward 移下頁 {=VauF
cash 現金 <: f jWy
cash account 現金賬戶 2'
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cash in bank 存銀行現金 |MY6vRJ(
cash on delivery 交貨收款 O|}97a^
cash on hand 庫存現金 k.NgE/;3
cash payment 現金支付 <H::{
cash purchase 現購 )<nr;n
cash sale 現沽 uW},I6g
cashier 出?#123;員 e?rp$kq7
cashiers check 本票 eYLeytF]Uy
certificate of deposit 存款單折 ^&>(_I\w.6
certificate of indebtedness 借據 HZ* <BjE:"
certified check 保付支票 wM8Gz.9,
certified public accountant 會計師 c$ya{]a
charges 費用 M#c.(QdF
charge for remittances 匯水手續費 }J$Q
charter 營業執照 A
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chartered accountant 會計師 rZm|7A)i
chattles 動產 c;C:$B7
check 支票 ),1MR=
che stub 支票存根 c4E=qgP
closed account 己結清賬戶 uU=O 0?'zq
closing 結算 BR;f!
closing entries 結賬紀錄 <iDqt5)N
closing stock 期末存貨 4RTuy+
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closing the book 結賬 F?TxViL
columnar journal 多欄日記賬 M[Lj N
combination 聯合 gh>'O/9
commission 佣金 A
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commodity 商品 794V(;sW,
common stock 普通股 ve;#o<
company 公司 zBg>I=hiG
compensation 賠償 \
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compound interest 複利 2A'!kd$2
consignee 承銷人 k \rzvo=U
consignment 寄銷 "$#X[.
consignor 寄銷人 !l-^JPb
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 G41 gil6k
consolidation 合併 0 UdAF
construction cost 營建成本 s=9gp$9m
construction revenue 營建收入 T5(]/v,UT
contract 合同 MW*@fl<@?M
control account 統制賬戶
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copyright 版權 L>VZ-j
corporation 公司 %GG:F^X#
cost 成本 .4DX/~F
cost accounting 成本會計 r6k0=6i
cost of labour 勞工成本 BBnW0vAZ*
cost of production 生產成本 0*0]RC5?
cost of manufacture 製造成本 ,5`pe%W7
cost of sales 銷貨成本 e}>8rnR{
cost price 成本價格 /3`#ldb%}
credit 貸方 F/G
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credit note 收款通知單 [gI;;GW
creditor 債權人 p!5=1$
crossed check 橫線支票 k1Cx~Q)XC
current account 往來活期賬戶 )*
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current asset 流動資產 ')ZxWYT
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current liability 流動負債 2
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current profit and loss 本期損益 y\Su!?4!
debit 借方 yM}b
debt 債務 mRVE@pc2X
debtor 債務人 J?4aSssE
deed 契據 !
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deferred assets 遞延資產 =d07c
deferred liabilities 遞延負債 GiI|6z!
delivery 交貨 #lDf8G|ST~
delivery expense 送貨費 7u8HcHl
delivery order 出貨單 rz/^_
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demand draft 即期匯票 a|aRUxa0"
demand note 即期票據 R1$O )A}k
demurrage charge 延期費 ukM11LD5x
deposit 存款 022nn-~
deposit slip 存款單 l-|hvv5g
depreciation 折舊 \Y;LbB8D
direct cost 直接成本 Th1/Bxb:
direct labour 直接人工 ':al4m"
director 董事 qbu>YTj
discount 折扣 Z#H] yG
discount on purchase 進貨折扣 MLD-uI10{
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