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。 BPuum
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acceptance 承兌 "g,`K s ];
account 賬戶 3;RQ\{eM
accountant 會計員 3_ly"\I\
accounting 會計 F[v:&fle
accounting system 會計制度 @y'0_Y0-B
accounts payable 應付賬款 jF}-dfe
accounts receivable 應收賬款 Kl,NL]]4*5
accumulated profits 累積利益 =%B5TBG
adjusting entry ?#123;整記錄 s IFE:/1,
adjustment ?#123;整 i\,I)S%yJ
administration expense 管理費用 RR+{uSO,t
advances 預付 byFO^pce
advertising expense 廣告費 3vs{*T"
agency 代理 <2E|URo,#
agent 代理人 !Ii[`H
agreement 契約 [j}JCmWY
allotments 分配數 ~Pj q3etk
allowance 津貼 q;}iW:r&Q
amalgamation 合併 wF
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amortization 攤銷 Mj{w/'
amortized cost 應攤成本 RA!q)/+
annuities 年金 }v's>Ae~p
applied cost 已分配成本 q3<kr<SP
applied expense 已分配費用 ^v`naA(
applied manufacturing expense 己分配製造費用 n)~*BpL3
apportioned charge 攤派費用 _jc_(;KPF
appreciation 漲價 &s(J:P$!
article of association 公司章程 |r*)U(c`
assessment 課稅 QtwQVOK
assets 資產 y^"@$
attorney fee 律師費 Q~tXT_
audit 審計 b[GhI+_
auditor 審計員 zXM,cV/s
average 平均數
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average cost 平均成本 lxm/*^
bad debt 壞賬 {zWR)o .=
balance 餘額 'zM=[#!B
balance sheet 資產負債表 4-t^?T:qF
bank account 銀行賬戶 fZezDm(Q
bank balance 銀行結存
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bank charge 銀行手續費 (Vr%4Z8
bank deposit 銀行存款 R{fJ"Q5'
bank discount 銀行貼現 S3:AitGJ
bank draft 銀行匯票 ,sIC=V +
bank loan 銀行借款 .[}G{%M~[
bank overdraft 銀行透支 \nt~K}a
bankers acceptance 銀行承兌 P`ou:M{8
bankruptcy 破產 1$8@CT^m
bearer 持票人 MoE&)~0u&
beneficiary 受益人 Z4EmRa30 p
bequest 遺產 qa-FLUkIk!
bill 票據 1_<x%>zG
bill of exchange 匯票 0:`|T jf_
bill of lading 提單 #]x3(}3W
bills discounted 貼現票據 -?-XO<I
bills payable 應付票據 R!%nzL@e&`
bills receivable 應收票據 <(q(5jG
board of directors 董事會 v,S5C
bonds 債券 b?l>vUgAg
bonus 紅利 T#H^
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book value 賬面價值 _Z Sp$>)/
bookkeeper 簿記員 >;^/B R=
bookkeeping 簿記 ZRG
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branch office general ledger 支店往來賬戶 X3\PVsH$K
broker 經紀人 "~5cz0
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brought down 接前 \4L ur
brought forward 接上頁 !JDr58
budget 預算 4%
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by-product 副產品 ts!tv6@
by-product sales 副產品銷售 0k5-S~_\
capital 股本 dgjK\pH`h
capital income 資本收益 )"S%'myj
capital outlay 資本支出 E=N$JM
capital stock 股本 l cie6'<
capital stock certificate 股票 ZQ]qJDk
carried down 移後 :YI5O/gsk?
carried forward 移下頁 9F>`M
cash 現金 b)<WC$"
cash account 現金賬戶 ' @RF
cash in bank 存銀行現金 >UvP/rp
cash on delivery 交貨收款 /@F'f@;
cash on hand 庫存現金 I&{T 4.B:U
cash payment 現金支付 1EXT^2!D
cash purchase 現購 o{G*7V@H
cash sale 現沽 px<psR5
cashier 出?#123;員 0&UG=q
cashiers check 本票 b^VRpv
certificate of deposit 存款單折 gS5REC4I/
certificate of indebtedness 借據 &KjMw:l
certified check 保付支票 {^z73Gxt,
certified public accountant 會計師 (dq_,LI
charges 費用 -Cs( 3[
charge for remittances 匯水手續費 LN|(Z*
charter 營業執照 s/tLY/U/
chartered accountant 會計師 u%~'+=
chattles 動產 Hu"$)V
check 支票 z2iMpZ
che stub 支票存根 [kg?q5F)
closed account 己結清賬戶 gz~oQ
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closing 結算 &VGV0K3Dp
closing entries 結賬紀錄 2g=
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closing stock 期末存貨 6G2~'zqPc~
closing the book 結賬 9wYm(7M6
columnar journal 多欄日記賬 e Ucbe33
combination 聯合 x95s%29RS
commission 佣金 ! :&SfPv
commodity 商品 QPVi& *8_
common stock 普通股
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company 公司 qWhW4$7x
compensation 賠償 ij
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compound interest 複利 mD'nF1o
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consignee 承銷人 Kk8wlC
consignment 寄銷 SE+hB
consignor 寄銷人 4Y8
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consolidated balance sheet 合併資產負債表 x4I!f)8Q
consolidated profit and loss account 合併損益表 I?'*vAW<
consolidation 合併 _L
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construction cost 營建成本 p<
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construction revenue 營建收入 Pvc)-A
contract 合同 #c:s2EL
control account 統制賬戶 Zi~.
copyright 版權 )/jDt dI
corporation 公司 AkQ(V
cost 成本 ,Vi_~b
cost accounting 成本會計 q-(~w!e
cost of labour 勞工成本 .b,\.0N
cost of production 生產成本 6\.g,>
cost of manufacture 製造成本 G<?RH"RZr
cost of sales 銷貨成本 b-_l&;NWg
cost price 成本價格 oJTEN}fL
credit 貸方 |HycBTN#E
credit note 收款通知單 KR( apO
creditor 債權人 =3035{\
crossed check 橫線支票 zDdo RK@
current account 往來活期賬戶 D`p2a eI
current asset 流動資產 D,cD]tB2
current liability 流動負債 z:-{Y2F
current profit and loss 本期損益 Yh1</C
debit 借方 }!iopu
debt 債務 16AlmegDk
debtor 債務人 { 4j<X5V
deed 契據 ?Z{/0X)]|
deferred assets 遞延資產 #`_W?-%^
deferred liabilities 遞延負債
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delivery 交貨 vFe=AY<Rt|
delivery expense 送貨費 u.2X"
delivery order 出貨單 k M/:n
demand draft 即期匯票 >&.N_,*
demand note 即期票據 -U2Su|:\N8
demurrage charge 延期費 "o--MBq4
deposit 存款 (csk
deposit slip 存款單 $*{,Z<|2
depreciation 折舊 Nf4@m|#
direct cost 直接成本 +O8[4zn&k
direct labour 直接人工 DNmC
director 董事 %1{S{FB
discount 折扣 ~aotV1"D
discount on purchase 進貨折扣 - k0a((?
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