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。 6v1#i
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acceptance 承兌 dYV)lMJ*
account 賬戶 *G~c6BZ
accountant 會計員 w-CuO4P
accounting 會計 >k\*NW
accounting system 會計制度 km<~Hw>Z
accounts payable 應付賬款 p-;]O~^
accounts receivable 應收賬款 l1wxs@](
accumulated profits 累積利益 );|~4#
adjusting entry ?#123;整記錄 +ic~S
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adjustment ?#123;整 xSOL4
administration expense 管理費用 {fN_itn
advances 預付 6y5arP*6e
advertising expense 廣告費 #lLL5ji
agency 代理 ,.}PZL
agent 代理人 LbYI{|_Js
agreement 契約 PUYo >eB)0
allotments 分配數 KuI>:i;
allowance 津貼 v*BA\
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amalgamation 合併 w pCS]2
amortization 攤銷 ci^-0l_O
amortized cost 應攤成本 Ol%*3To
annuities 年金 WAdl@){
applied cost 已分配成本 MA-$aN_(
applied expense 已分配費用 H*\ }W
applied manufacturing expense 己分配製造費用 ;Ok11wOw
apportioned charge 攤派費用 DU7Ki6
appreciation 漲價
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article of association 公司章程 _RmE+ Xg2
assessment 課稅 #i]@"R
assets 資產 +NXj/
attorney fee 律師費 y=j[v},4
audit 審計 F9+d7 Y$
auditor 審計員 Nm081ic2<
average 平均數
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average cost 平均成本 I]
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bad debt 壞賬 Ph%s.YAZ~
balance 餘額 ntkinbbD
balance sheet 資產負債表 PvB?57wkF
bank account 銀行賬戶 ]Ns&`Yn{
bank balance 銀行結存 YI|Gpq
bank charge 銀行手續費 p4AXQuOP
bank deposit 銀行存款 RU>vnDaC
bank discount 銀行貼現 8
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bank draft 銀行匯票 IIR?@/q
bank loan 銀行借款 BxT~1SBFq
bank overdraft 銀行透支 )
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bankers acceptance 銀行承兌 =J'?>-B
bankruptcy 破產 QJE-$ :
bearer 持票人 ( gFA? aD<
beneficiary 受益人 7S7!
bequest 遺產 & T|-K\*
bill 票據 uE|[7,D7;u
bill of exchange 匯票 LK%B6-;~-
bill of lading 提單 ]`kvq0Gyb
bills discounted 貼現票據 0* "j:V
bills payable 應付票據 ~R8yj(
bills receivable 應收票據 A_fU
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board of directors 董事會 eJA{]^Zf
bonds 債券 7 r<>^j'
bonus 紅利 DvKM>P%|
book value 賬面價值 *Fc&DQT(
bookkeeper 簿記員 $P@cS1sB
bookkeeping 簿記 A X#!9-m3
branch office general ledger 支店往來賬戶 9]w0zUOL6
broker 經紀人 2~U+PyeNz
brought down 接前 2r0!h98
brought forward 接上頁 MGz>
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budget 預算 (j I|F-i
by-product 副產品 Tz-cN
by-product sales 副產品銷售 -U $pW(~
capital 股本 iHn]yv3
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capital income 資本收益 I7_D $a=
capital outlay 資本支出 Mfr#IzNHN
capital stock 股本 *;d)'7<
capital stock certificate 股票 vWovR`
carried down 移後 DQICD.X6R
carried forward 移下頁 ;$E[u)l
cash 現金 #dt2'V- ,
cash account 現金賬戶 |K-lgrA
cash in bank 存銀行現金 {4 d$]o0V
cash on delivery 交貨收款 C941@I
cash on hand 庫存現金 -8jqC6mQ
cash payment 現金支付 mwCnP8:K
cash purchase 現購 Y
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cash sale 現沽 kZ}u
cashier 出?#123;員 W>bW1h
cashiers check 本票 NETC{:j
certificate of deposit 存款單折 mlWIq]J
certificate of indebtedness 借據 $I36>
certified check 保付支票 $?-o
certified public accountant 會計師 }_22wjm~
charges 費用 @R&D["!
charge for remittances 匯水手續費 P$ef
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charter 營業執照 /xbZC{R
chartered accountant 會計師 t
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chattles 動產 @<=#i
check 支票 tQaCNS$=
che stub 支票存根 P/9J!.Cm
closed account 己結清賬戶 s3Ce]M
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closing 結算 )YtL=w?L'
closing entries 結賬紀錄 1@S6[&_
closing stock 期末存貨 $)]FCuv
closing the book 結賬 ;j>d"i36&
columnar journal 多欄日記賬 8#u_+;,p
combination 聯合 %d J>8.jW@
commission 佣金 MEnHC'nI
commodity 商品 ZC*d^n]x.
common stock 普通股 I=yj
company 公司 )o</gt )
compensation 賠償 UjOhaj "h
compound interest 複利 PjW+V`
consignee 承銷人 m
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consignment 寄銷 p-r%MnT
consignor 寄銷人 y]_8.
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consolidated balance sheet 合併資產負債表 6CmFmc,
consolidated profit and loss account 合併損益表 $2C GRhC
consolidation 合併 ASa!yV=g
construction cost 營建成本 1 "7#|=1/
construction revenue 營建收入 v@uaf=x-
contract 合同 {/xs9.8:JX
control account 統制賬戶 u=}bq{
copyright 版權 vW-`=30
corporation 公司 ,Z7Z!.TY!
cost 成本 {ah~q}(P
cost accounting 成本會計
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cost of labour 勞工成本 @H%=%ZwpO
cost of production 生產成本 7QiCZcb\
cost of manufacture 製造成本 ('6g)@=\U
cost of sales 銷貨成本 )B$P#dP)i
cost price 成本價格 <4e*3WSG
credit 貸方 eoe^t:5&
credit note 收款通知單 Q_0x6]/!
creditor 債權人 E5BgQ5'
crossed check 橫線支票 ~P
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current account 往來活期賬戶 dX@A%6#?
current asset 流動資產 `h9)`*
current liability 流動負債
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current profit and loss 本期損益 N[<`6dpE
debit 借方 _+04M)q0
debt 債務 &:CjUaP@
debtor 債務人 H'GYJ ?U"
deed 契據 l5Wa'~0qA
deferred assets 遞延資產 -y*_.Ws9
deferred liabilities 遞延負債 iQ{&&>V%
delivery 交貨 nlebFDb7
delivery expense 送貨費 L0mnU)Q}C
delivery order 出貨單 {ogZT7w}
demand draft 即期匯票 [x<6v}fRn
demand note 即期票據 l \
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demurrage charge 延期費 )ozcr^
deposit 存款 _/
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deposit slip 存款單 "8muMa8Q%
depreciation 折舊 4SffP/
direct cost 直接成本 /uE^H%9h
direct labour 直接人工 V9E6W*IE
director 董事 z34>,0
discount 折扣 L=HVdeE
discount on purchase 進貨折扣 x]R(twi
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