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。 LQ@"
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acceptance 承兌 g_;\iqxL
account 賬戶 fBU`k_
accountant 會計員 nGC/R&
accounting 會計 &h}#HS>l
accounting system 會計制度 |Tv#4st
accounts payable 應付賬款 z<MsKD0Q
accounts receivable 應收賬款 p?02C#p
accumulated profits 累積利益 2R[:]-b
adjusting entry ?#123;整記錄 *IB4[6
adjustment ?#123;整 =O~_Q-
administration expense 管理費用 CXH&U@57{
advances 預付 ))qy;Q,
advertising expense 廣告費 C"y(5U)d
agency 代理 0HZ{Y9]
agent 代理人 !Lu2
agreement 契約 'lH|e
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allotments 分配數 0j^Kgx
allowance 津貼 =7?4eYHC
amalgamation 合併 u^&^UxCA
amortization 攤銷 4VHn
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amortized cost 應攤成本 u2tfF
annuities 年金 E fqX
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applied cost 已分配成本 Q-(zwAaE
applied expense 已分配費用 ,<.V7(|t)
applied manufacturing expense 己分配製造費用 >>,e4s,
apportioned charge 攤派費用 9[#pIPxNK
appreciation 漲價 kpuz]a7pK
article of association 公司章程 <;lkUU(WT2
assessment 課稅 ${DUCud,kY
assets 資產 (|2t#
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attorney fee 律師費 z[N`s$;
audit 審計 }H53~@WP>
auditor 審計員 Lw1Yvtn
average 平均數 <]o
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average cost 平均成本 )Om*@;r(
bad debt 壞賬 p#-Z4- `
balance 餘額 -uS!\
balance sheet 資產負債表 EAUEQk?9
bank account 銀行賬戶 VG5i{1
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bank balance 銀行結存 _T60;ZI+^
bank charge 銀行手續費
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bank deposit 銀行存款 ]U+LJOb
bank discount 銀行貼現 IW5,7
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bank draft 銀行匯票 7^avpf)>
bank loan 銀行借款 Y/F6\oh
bank overdraft 銀行透支 a
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bankers acceptance 銀行承兌 /'SNw?&
bankruptcy 破產 3<Lx&p~%T
bearer 持票人 poE0{HOU
beneficiary 受益人 ~g91Pr
bequest 遺產 YP oSRA L
bill 票據 Lj({[H7D!
bill of exchange 匯票 q]
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bill of lading 提單 Xg6Jh``
bills discounted 貼現票據 n9\TO9N
bills payable 應付票據 6jaEv#
bills receivable 應收票據 }J}-//[A
board of directors 董事會 9
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bonds 債券 t9lPb_70
bonus 紅利 U gat1Pz
book value 賬面價值 b!t0w{^w
bookkeeper 簿記員 +Ze}B*0
bookkeeping 簿記 }FROB/
branch office general ledger 支店往來賬戶 8S
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broker 經紀人 lf|FWqqV
brought down 接前 E_rI?t^
brought forward 接上頁 @mCEHI{P
budget 預算 &u
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by-product 副產品 `7E;VL^Y1
by-product sales 副產品銷售 ZvM(Q=^
capital 股本 WCZjXDiwJ
capital income 資本收益 gjyYCjF
capital outlay 資本支出 LENq_@$
capital stock 股本 K-)]
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capital stock certificate 股票
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carried down 移後 K8|r&`X0
carried forward 移下頁 ;?Tbnn Wn
cash 現金 h
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cash account 現金賬戶 BKCiIfkZ
cash in bank 存銀行現金 b#%hY{$j
cash on delivery 交貨收款 mthA4sz
cash on hand 庫存現金 g{)dP!}
cash payment 現金支付 :LQYo'@yB
cash purchase 現購 l'rja.\
cash sale 現沽 'ZF{R3Xu
cashier 出?#123;員 KfEx"94
cashiers check 本票 2QcOR4_V
certificate of deposit 存款單折 b~P`qj[
certificate of indebtedness 借據 QO:!p5^:
certified check 保付支票 |*xA8&/
certified public accountant 會計師 z|J_b"u4
charges 費用 g}oi!f$|
charge for remittances 匯水手續費 C3f' {}
charter 營業執照 .NC!7+1m
chartered accountant 會計師 9<?M8_
chattles 動產 W+c<2?d:
check 支票 KK4`l}Fk:n
che stub 支票存根 nc29j_Id
closed account 己結清賬戶 `{h*/Q
closing 結算 qBQ?HLK-
closing entries 結賬紀錄 3pROf#M
closing stock 期末存貨 ;4\2.*s
closing the book 結賬 Xu'&ynID
columnar journal 多欄日記賬 sE<V5`Z=
combination 聯合 Q$W
commission 佣金 _.Nbt(mz
commodity 商品 ys^oG$lq
common stock 普通股 PdFKs+Z`
company 公司 1-uxC^u?|#
compensation 賠償 pU}(@oy
compound interest 複利 7F7{)L
consignee 承銷人 |Zpfq63W
consignment 寄銷 4Z=_,#h4.
consignor 寄銷人 >2)OiQ`zg
consolidated balance sheet 合併資產負債表 r+i($jMs
consolidated profit and loss account 合併損益表 O63<AY@
consolidation 合併 |s(FLF -
construction cost 營建成本 ZQsJL\x[UK
construction revenue 營建收入 Kk0g0C:"EO
contract 合同 9L?.m&
control account 統制賬戶 Fyx|z'4b
copyright 版權 ah&D%8E
corporation 公司 /Iy]DU8
cost 成本 IMFDM."s
cost accounting 成本會計 bo>*fNqAIy
cost of labour 勞工成本 Zn+.;o)E<
cost of production 生產成本 rU:`*b<
cost of manufacture 製造成本 myQagqRx
cost of sales 銷貨成本 D/xbF`
cost price 成本價格 TER=*"!
credit 貸方 ?
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credit note 收款通知單 %N6A+5H
creditor 債權人 x /S}Q8!"}
crossed check 橫線支票 7kLz[N6Ll
current account 往來活期賬戶 /{l$sBUL
current asset 流動資產 `2WFk8) F
current liability 流動負債 t#})Awy^R
current profit and loss 本期損益 ]@c+]{
debit 借方 ZY55|eE
debt 債務 Gr'
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debtor 債務人 :{v#'U/^
deed 契據 Yui3+}Ms
deferred assets 遞延資產 orpri O|qD
deferred liabilities 遞延負債 dr}`H,X"3
delivery 交貨 6r0krbN
delivery expense 送貨費 %P/Jq#FE.
delivery order 出貨單 _ QI\
demand draft 即期匯票 Tbih+#?
demand note 即期票據 &j`} vg
demurrage charge 延期費 BwGfTua
deposit 存款 qvsd5P eCO
deposit slip 存款單 z&)A,ryW0
depreciation 折舊 %#:{UR)E
direct cost 直接成本 Jb@
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direct labour 直接人工 O2E/jj
director 董事 m+R[#GE8#
discount 折扣 jl$ece5v
discount on purchase 進貨折扣 RDi]2
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