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。 +5-]iKh
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acceptance 承兌 U%q:^S%#eG
account 賬戶 ~Zmi(Ra
accountant 會計員 Mm.Ql
accounting 會計 W<Z$YWr
accounting system 會計制度 847 R
accounts payable 應付賬款 <Pio Q>~
accounts receivable 應收賬款 ge$LIsE8
accumulated profits 累積利益 O4E(R?wd
adjusting entry ?#123;整記錄 %@P``
adjustment ?#123;整 iD<6t_8),
administration expense 管理費用 QF.3c6O@
advances 預付 kxh 5}eB
advertising expense 廣告費 v
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agency 代理 SF^x=[ir
agent 代理人 %9X{{_
agreement 契約 UW/N MjK
allotments 分配數 T/5"}P`
allowance 津貼 p qeL%="p;
amalgamation 合併 /VO^5Dnb
amortization 攤銷 $3 4j6;oN
amortized cost 應攤成本 jN6b*-2
annuities 年金 \yG`Sfu2
applied cost 已分配成本 wyzOcx>M
applied expense 已分配費用 ]\BUoQ7I/
applied manufacturing expense 己分配製造費用 )\0q_a
apportioned charge 攤派費用 TP{Gt.e
appreciation 漲價 `NSy"6{Z
article of association 公司章程 2e.N"eLNt
assessment 課稅 _88QgThb
assets 資產 uY;R8CiD
attorney fee 律師費 G?/c/r G
audit 審計 UiIF6-ZZ!
auditor 審計員 f05=Mc&)
average 平均數 Qci$YTwl>
average cost 平均成本 "yW&<7u1
bad debt 壞賬 (a }J$:
balance 餘額 30_ckMG"g
balance sheet 資產負債表 %`+'v_iu
bank account 銀行賬戶 ?/'}JS(Sm
bank balance 銀行結存 VFSz-<L
bank charge 銀行手續費 @rwU 1T33
bank deposit 銀行存款 DjwQ`MA
bank discount 銀行貼現 Q]rqD83((
bank draft 銀行匯票 A,BEKjR~J
bank loan 銀行借款 _]=9#Fg7{
bank overdraft 銀行透支 ],[)uTZc
bankers acceptance 銀行承兌 9P.(^SD][z
bankruptcy 破產 eh<rRx"[
bearer 持票人 bxwkTKr'
beneficiary 受益人 HH8;J66I&
bequest 遺產 +9[SVw8
bill 票據 >zmzK{A=
bill of exchange 匯票 #6W,6(#^#
bill of lading 提單 nm @']
bills discounted 貼現票據 kXwi{P3D$
bills payable 應付票據 *Hs*,}MS
bills receivable 應收票據 CCqT tp
board of directors 董事會 qS.)UaA
bonds 債券 1,`H:%z%
bonus 紅利 hD
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book value 賬面價值 p)3nyN=|_
bookkeeper 簿記員 #hJQbv=B"
bookkeeping 簿記 ooE{V*Ie
branch office general ledger 支店往來賬戶 2\0Oji\6
broker 經紀人 a2yE:16o6
brought down 接前 i8~$o:&HT
brought forward 接上頁 |s=`w8p
budget 預算 Y)M8zi>b
by-product 副產品 hCC}d0gf`n
by-product sales 副產品銷售 PZ,z15PG]
capital 股本 GaBTj_3
capital income 資本收益 7>n"}8i
capital outlay 資本支出 [w+Q^\%bN
capital stock 股本 -(IC~
capital stock certificate 股票 -$YJfQE6G
carried down 移後 l
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carried forward 移下頁 eko]H!Ov(
cash 現金 v <Hb-~
cash account 現金賬戶 T?npQA07=
cash in bank 存銀行現金 ?`AGF%zp
cash on delivery 交貨收款 IU!Ht>
cash on hand 庫存現金 Mw^*yW
cash payment 現金支付 |!
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cash purchase 現購 6I |A-h
cash sale 現沽 =;{^"#r\
cashier 出?#123;員 S~3\3qt$
cashiers check 本票 ]sj0~DI*m
certificate of deposit 存款單折 \%5MAQS
certificate of indebtedness 借據 (C S
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certified check 保付支票 Hk;-5A|9
certified public accountant 會計師 kX2d7yQZz
charges 費用 7[KCW
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charge for remittances 匯水手續費 6G_<2bO
charter 營業執照 2z\;Q8g){r
chartered accountant 會計師
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chattles 動產 'MQ%)hipA
check 支票 it1/3y
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che stub 支票存根 `.^ |]|u
closed account 己結清賬戶 s-?fUqA
closing 結算 '4u v3)P
closing entries 結賬紀錄 4tJa-7
closing stock 期末存貨 1`-r#-MGG
closing the book 結賬 lS9n@
columnar journal 多欄日記賬 #I%s3
combination 聯合 _x % 1 F
commission 佣金 N
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commodity 商品
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common stock 普通股 2]t i!<
company 公司 6E^~n
compensation 賠償 ^}>/n. %
compound interest 複利 Rs7|}Dl}
consignee 承銷人 IOEM[zhb$
consignment 寄銷 /fwgqFVk
consignor 寄銷人 n&!+wcJ;Yt
consolidated balance sheet 合併資產負債表 O4Dr ]X
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consolidated profit and loss account 合併損益表 )^/0cQcJ
consolidation 合併 D:E9!l'
construction cost 營建成本 $s gH'/>
construction revenue 營建收入 ngyY
contract 合同 GAl+Zg##
control account 統制賬戶 &;>4N"]
copyright 版權 m,tXE%l
corporation 公司 "s_Z&
cost 成本 ~&g a1r2v?
cost accounting 成本會計 P(ZQDTbM
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cost of labour 勞工成本 edpW8eND
cost of production 生產成本 ([LIjaoi
cost of manufacture 製造成本 R$6qoqv{yG
cost of sales 銷貨成本 -:`V<
cost price 成本價格 EW(J5/mn
credit 貸方 (vyz;Ob
credit note 收款通知單 OJ,m1{9$}
creditor 債權人 |t6~%6^8
crossed check 橫線支票 r@$ w*%
current account 往來活期賬戶 fL6e?\Pw
current asset 流動資產 !7 _\P7M
current liability 流動負債 MCnN^
current profit and loss 本期損益 `ROG~0lN(
debit 借方 j
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debt 債務 WS,7dz
debtor 債務人 >K:u?YD[
deed 契據 FPv"N'/
deferred assets 遞延資產 xsP4\C>
deferred liabilities 遞延負債 -dRFA2Y
delivery 交貨 bFGDgwe z
delivery expense 送貨費 :zp`6l
delivery order 出貨單
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demand draft 即期匯票 tT5pggml
demand note 即期票據 ClQe4uo{
demurrage charge 延期費 w^;DG
deposit 存款 (S9f/i^
deposit slip 存款單 wNDbHR
depreciation 折舊 @d&H]5
direct cost 直接成本 GozPvR^/
direct labour 直接人工 >^SEWZ_[
director 董事
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discount 折扣 +5X DF
discount on purchase 進貨折扣 ZYMw}]#((E
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