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。 @?*26}qp
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acceptance 承兌 :(A]Bm3
account 賬戶 &{y-}[~
accountant 會計員 v.\1-Q?
accounting 會計 ^N`ar9Db
accounting system 會計制度 T\8|Q@
accounts payable 應付賬款 vYmRW-1Zxq
accounts receivable 應收賬款 "z< =S
accumulated profits 累積利益 XkuNLs4
adjusting entry ?#123;整記錄 Lc+wS@
adjustment ?#123;整 )"A+T&
administration expense 管理費用 @?G.6r~
advances 預付 ![U|2x
advertising expense 廣告費 3HFsR)
agency 代理 lXW.G
agent 代理人 vlm&)DIt
agreement 契約 }#
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allotments 分配數 mWUQF"q8
allowance 津貼 :%xiH%C>
amalgamation 合併 GJ
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amortization 攤銷 Bz9!a k~4
amortized cost 應攤成本 9dJARSUuF
annuities 年金 ~naL1o_FZ
applied cost 已分配成本 ?o),F^ir
applied expense 已分配費用 LJfd{R1y+
applied manufacturing expense 己分配製造費用 ~e ]83?
apportioned charge 攤派費用 EmVE<kY.
appreciation 漲價 kVy%y"/
article of association 公司章程 5R/k -h^`
assessment 課稅 (6
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assets 資產 z[}[:H8
attorney fee 律師費 rC[*
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audit 審計 [[Qu|?KEa
auditor 審計員 [$;6LFs}
average 平均數 Ngi$y>{Sq
average cost 平均成本 p_)V@7
bad debt 壞賬 mcpM<vY/H
balance 餘額 m:)v>v u
balance sheet 資產負債表 ,g6w2y7 ]
bank account 銀行賬戶 ;
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bank balance 銀行結存 Qg<_te)\
bank charge 銀行手續費
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bank deposit 銀行存款 ,N?~je.
bank discount 銀行貼現 M@E*_U!U
bank draft 銀行匯票 +0;6.PK
bank loan 銀行借款 lBgf
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bank overdraft 銀行透支 #
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bankers acceptance 銀行承兌 Vqb4
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bankruptcy 破產 MU<Y,4/k
bearer 持票人 1ePZs$
beneficiary 受益人 b{b2L.
bequest 遺產 7Xw;TA
bill 票據 (w-z~#<
bill of exchange 匯票 S c_*L<$
bill of lading 提單 (XX6M[M8
bills discounted 貼現票據 QDF1$,s4i
bills payable 應付票據 !\z
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bills receivable 應收票據 m5v9:
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board of directors 董事會 fOdkzD,
bonds 債券 Gvb>M=9
bonus 紅利 -sh S?kV
book value 賬面價值 *[wy-
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bookkeeper 簿記員 o6'I%Gs
bookkeeping 簿記 gG>1
branch office general ledger 支店往來賬戶 A{bt
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broker 經紀人 <_dyUiT$J
brought down 接前 {W)Kz_
brought forward 接上頁 "
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budget 預算 q?nXhUD
by-product 副產品 M$B9?N6
by-product sales 副產品銷售 <%8j#@OdZ
capital 股本 lF2im5nZ?
capital income 資本收益 j
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capital outlay 資本支出 GLp2
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capital stock 股本 ryB^$Kh,,
capital stock certificate 股票 iKnH6}`?U
carried down 移後 ] QGYEjW
carried forward 移下頁 c*-8h{}
cash 現金 3
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cash account 現金賬戶 '_lyoVP
cash in bank 存銀行現金 {0nZ;1,m
cash on delivery 交貨收款 ug'I:#@2
cash on hand 庫存現金 <Bn^+u \
cash payment 現金支付 "o2p|2c
cash purchase 現購 +iz5
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cash sale 現沽 (v6t
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cashier 出?#123;員 =Mzg={)v
cashiers check 本票 ig4wwd@|
certificate of deposit 存款單折 I= G%r/3
certificate of indebtedness 借據 MUhC6s\F
certified check 保付支票 d rnqX-E;
certified public accountant 會計師 F[<EXL
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charges 費用 6vbWe@#U/
charge for remittances 匯水手續費 %6+J]U
charter 營業執照 3FT%.dV^
chartered accountant 會計師 ([R}s/)$
chattles 動產 1P#bR`I
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check 支票 ;2Db/"`t
che stub 支票存根 !C
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closed account 己結清賬戶 IfzHe8>
closing 結算 D9zw' RY
closing entries 結賬紀錄 zpV@{%VSj
closing stock 期末存貨 PVP,2Yq!
closing the book 結賬 O#
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columnar journal 多欄日記賬 =2] .G Gg
combination 聯合 #~3x^4Y
commission 佣金 %_0,z`f
commodity 商品 8
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common stock 普通股 BF@(`D&>
company 公司 IMIZ#/
compensation 賠償 a% |[m,FvP
compound interest 複利 :@jhe8'w
consignee 承銷人 e4p:Zb:
consignment 寄銷 a\S"d
consignor 寄銷人 U_v{Vs
consolidated balance sheet 合併資產負債表 Rp4EB:*
consolidated profit and loss account 合併損益表 )f1<-a"D|
consolidation 合併 _QbLg"O
construction cost 營建成本 D
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construction revenue 營建收入 0,)B~|+
contract 合同 |7,|-s[R^
control account 統制賬戶 -}`ES]
copyright 版權 YLmzMD>
corporation 公司 xT70Rp(2po
cost 成本 %lNv?sWb
cost accounting 成本會計 py`RH)
cost of labour 勞工成本 `*cT79
cost of production 生產成本 #/$}zl
cost of manufacture 製造成本 G;_QE<V~_
cost of sales 銷貨成本 !<H[h4g
cost price 成本價格 Mez;DKJ`
credit 貸方 fZL%H0&
credit note 收款通知單 |};]^5s9
creditor 債權人 #gq4%;
crossed check 橫線支票 ^29w@*
current account 往來活期賬戶 P1;T-.X~&
current asset 流動資產 -FytkM^]6
current liability 流動負債 MzT#1~
current profit and loss 本期損益 Z)EmX=
debit 借方 bq[j4xH0X
debt 債務 n)uvN
debtor 債務人 =A={Dpv[>
deed 契據 Zs<}{`-
deferred assets 遞延資產 g66=3c9</6
deferred liabilities 遞延負債 :VP4|H#SP
delivery 交貨 j89|hG)2
delivery expense 送貨費 4b=hFwr[?
delivery order 出貨單 qp 4.XL
demand draft 即期匯票 ot]eaad
demand note 即期票據 G,M &z>ub0
demurrage charge 延期費 _
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deposit 存款 Kdh(vNB>
deposit slip 存款單 ((^jyQ
depreciation 折舊 *6^|i}
direct cost 直接成本 ?(Q" y\
direct labour 直接人工 wH=
director 董事 vzK*1R5
discount 折扣 Ou</{l
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discount on purchase 進貨折扣 Nv "R'Pps
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