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。 "qd|!:bE
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acceptance 承兌 J7^UQ
account 賬戶 M=lU`Sm
accountant 會計員 \$*CXjh3G
accounting 會計 k54\H.
accounting system 會計制度 =B5{ 7g\
accounts payable 應付賬款 ^L)TfI_n
accounts receivable 應收賬款 @!u{>!~0
accumulated profits 累積利益 +ima$a0Zyt
adjusting entry ?#123;整記錄 q6w)zTpJGJ
adjustment ?#123;整 '^>}
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administration expense 管理費用 Z"%.
advances 預付 &)gc{(4$
advertising expense 廣告費 3Ovx)qKxd
agency 代理 Bv!{V)$
agent 代理人 oBo*<6
agreement 契約 ydo9 P5E
allotments 分配數 /e|Lw4$@S
allowance 津貼 )#cZ&
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amalgamation 合併 u[Kz^ga<
amortization 攤銷 2xf lRks
amortized cost 應攤成本 5RFro^S9E
annuities 年金 Q;w[o
applied cost 已分配成本 "a(4])
applied expense 已分配費用 *1{A'`.=\
applied manufacturing expense 己分配製造費用 Tx!t3;Yz[
apportioned charge 攤派費用 z<%bNnSO
appreciation 漲價 -grmmE]/
article of association 公司章程 pu]U_Ll@
assessment 課稅 7Q9Hk(Z9
assets 資產 E+qLj|IU
attorney fee 律師費 6PYt>r&TO
audit 審計 Z4Dx:m-
auditor 審計員 \t&! &R#
average 平均數 4
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average cost 平均成本 GdI,&|/
bad debt 壞賬 kSzap+ nB?
balance 餘額 }P0bNY5?%
balance sheet 資產負債表 t;6<k7h
bank account 銀行賬戶 b4-g
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bank balance 銀行結存 {$hWz (
bank charge 銀行手續費 dGm%If9P
bank deposit 銀行存款 ^tGAJ_b79
bank discount 銀行貼現 5L[imO M0
bank draft 銀行匯票 eyJWFJh
bank loan 銀行借款 z$R&u=J
bank overdraft 銀行透支 ][jwy-Uy;
bankers acceptance 銀行承兌 i0K 2#}=^
bankruptcy 破產 V 97ORI
bearer 持票人 bE.<v
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beneficiary 受益人 or3OLBf* Q
bequest 遺產 \-pwA j?
bill 票據 e'A_4;~@s
bill of exchange 匯票 K~,!IU_QG
bill of lading 提單 py:L-5
bills discounted 貼現票據 .1RQ}Ro,<
bills payable 應付票據 C/Tk`C&
bills receivable 應收票據 Ja:4EU$Lu
board of directors 董事會 {l,&F+W$C
bonds 債券 &uRT/+18W3
bonus 紅利 slPr^)
book value 賬面價值 +;lDU}$
bookkeeper 簿記員 ~*/ >8R(Y
bookkeeping 簿記 UTh2?Rh/
branch office general ledger 支店往來賬戶 /~u^@@.
broker 經紀人 v1~l=^4&
brought down 接前 8c-ys-"#
brought forward 接上頁 Rf8Obk<
budget 預算 En9J7es_
by-product 副產品 7;q0'_G
by-product sales 副產品銷售 s(3u\#P
capital 股本 ygnZ9ikh<-
capital income 資本收益 ejZ-A?f-K
capital outlay 資本支出 S1Y,5,}
capital stock 股本 <Hr<QiAK
capital stock certificate 股票 Ve%ua]qA
carried down 移後 ~Ze!F"
carried forward 移下頁 3-hcKE
cash 現金 W7WHDL^
cash account 現金賬戶 /B?wn=][
cash in bank 存銀行現金 z
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cash on delivery 交貨收款 xjbI1qCfe
cash on hand 庫存現金 JseKqJ
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cash payment 現金支付 en'[_43
cash purchase 現購 KPO w
cash sale 現沽 wi7Br&bGi
cashier 出?#123;員 Db|JR
cashiers check 本票 |Jd8ul:&e
certificate of deposit 存款單折 i
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certificate of indebtedness 借據 j[:70%X
certified check 保付支票 y4jiOhF<d
certified public accountant 會計師 !9
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charges 費用 ^UKY1Q.
charge for remittances 匯水手續費 Q2ne]MI
charter 營業執照 }EwE#sZ#
chartered accountant 會計師 S;#:
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chattles 動產 kR
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check 支票 2QbKh)
che stub 支票存根 '6qH@r4Z<
closed account 己結清賬戶 59D'*!l-
closing 結算 rBmW%Gv
closing entries 結賬紀錄 k8}fKVU;
closing stock 期末存貨 L]z8'n,
closing the book 結賬 rhPv{6Z|7
columnar journal 多欄日記賬 G`%rnu
combination 聯合 <}~
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commission 佣金 18%$Z$K,
commodity 商品 >$rH,Er
common stock 普通股 qpe9?`vVX
company 公司 -{OJM|W+
compensation 賠償 ,)xtl`fc
compound interest 複利 TDR|*Cs
consignee 承銷人 &2 Yo
consignment 寄銷 N*
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consignor 寄銷人 u3 LoP_|
consolidated balance sheet 合併資產負債表 =p[Sd*d
consolidated profit and loss account 合併損益表 8BAe6-*S8
consolidation 合併 hk5!$#^
construction cost 營建成本 jG`PyIgw
construction revenue 營建收入 2( GYk
contract 合同 83V\O_7
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control account 統制賬戶 #]c_2V
copyright 版權 xM<aQf\j
corporation 公司 X
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cost 成本 2
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cost accounting 成本會計 igTs[q=Ak
cost of labour 勞工成本 }o!b3*#
cost of production 生產成本 Pl'lmUR
cost of manufacture 製造成本 B]yO
cost of sales 銷貨成本 J)Yz@0#T(;
cost price 成本價格 2<J2#}+\
credit 貸方 \Kui`X
credit note 收款通知單 8~,z
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creditor 債權人 bvB7d`wx
crossed check 橫線支票 Mj>QV(L8t
current account 往來活期賬戶 j-J/yhWO&
current asset 流動資產 KS5a8'U
current liability 流動負債
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current profit and loss 本期損益 u8?$
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debit 借方 <^>
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debt 債務 fGeie m
debtor 債務人 &k*oG:J3
deed 契據 ZGh6- /
deferred assets 遞延資產 %F150$(D
deferred liabilities 遞延負債 S3HyB
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delivery 交貨 *\:sHVyG(
delivery expense 送貨費 DQu)?Rsk
delivery order 出貨單 -XnIDXM
demand draft 即期匯票 k fY;
demand note 即期票據 EY !o#m
demurrage charge 延期費 I+Yq",{%
deposit 存款 um/F:rp
deposit slip 存款單 mBye)q$
depreciation 折舊 fS'` 9
direct cost 直接成本 W+GBSl
direct labour 直接人工 I
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director 董事 WaX!y$/z
discount 折扣 cna%;f.
discount on purchase 進貨折扣 D{d%*hlI 3
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