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。 X-=49)
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account 賬戶 09/Mg
accountant 會計員 05Ak[OOU>
accounting 會計 w=,bF$:fIW
accounting system 會計制度 c1Skt
accounts payable 應付賬款 r[K%8Y8`
accounts receivable 應收賬款 RGsgT ^
accumulated profits 累積利益 rytves%;C
adjusting entry ?#123;整記錄 \<TWy&2&
adjustment ?#123;整 x
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administration expense 管理費用 *|Tx4Qt
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advertising expense 廣告費 /@ m]@
agency 代理 G
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agent 代理人 >4
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agreement 契約 pC^d-Ii
allotments 分配數 ~6DaM!
allowance 津貼 !cW6dc^
amalgamation 合併 EV/DJ$C }
amortization 攤銷 wNtC5
amortized cost 應攤成本 T,r?% G{XE
annuities 年金 &.F]-1RN[
applied cost 已分配成本 \ ,D>zF
applied expense 已分配費用 }]<0!q &xB
applied manufacturing expense 己分配製造費用 9e
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apportioned charge 攤派費用 [>![V
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appreciation 漲價 E6XD
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article of association 公司章程 3$G &~A{
assessment 課稅 a`I
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assets 資產 Ym% XCl
attorney fee 律師費 SMonJ;Y
audit 審計 !y+uQ_IS@
auditor 審計員 52ExRG S
average 平均數 ia@ |+r
average cost 平均成本 5:|9pe)
bad debt 壞賬 R#HVrzOO|T
balance 餘額 2D UY4Ti
balance sheet 資產負債表 AO,
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bank account 銀行賬戶 Wz%H?m:g#
bank balance 銀行結存 KT[ZOtu
bank charge 銀行手續費 $7" Y/9Y
bank deposit 銀行存款 rtNYX=P
bank discount 銀行貼現 Fs"i fn0
bank draft 銀行匯票 ^hNl6)hR
bank loan 銀行借款 1J([*)
bank overdraft 銀行透支 -U*J5Q
bankers acceptance 銀行承兌 _ _!LTpp
bankruptcy 破產 'Fy"|M;2
bearer 持票人 CFC15/yU
beneficiary 受益人 LAkBf
bequest 遺產 )pSA|Qt N
bill 票據 x
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bill of exchange 匯票 JkhW LQ>o
bill of lading 提單 7r&lW<:>
bills discounted 貼現票據 =^1jVaAL
bills payable 應付票據 OClG dFJ|
bills receivable 應收票據 :_}xN!9LA
board of directors 董事會 O uNPD q%
bonds 債券 ?Z2`8]-E
bonus 紅利 u@1 2:U$
book value 賬面價值 `Fie'[F5,)
bookkeeper 簿記員 @R%*; )*F
bookkeeping 簿記 {n|ah{_p|
branch office general ledger 支店往來賬戶 p#).;\M
broker 經紀人 h4jo<yp\
brought down 接前 <8(=Lv`)q
brought forward 接上頁 >TMd1?,
budget 預算 ;plBo%EBV
by-product 副產品 $C.a@gm
by-product sales 副產品銷售 !KMl'kswe:
capital 股本 }f;WYz 5
capital income 資本收益 K[kK8i+(
capital outlay 資本支出 " i:[|7
capital stock 股本 v^ "qr?3V
capital stock certificate 股票 A|GtF3:G
carried down 移後 ,A'| Z
carried forward 移下頁 "MU-&**
cash 現金 Da615d
cash account 現金賬戶 D'<L6w`
cash in bank 存銀行現金 PChe w3
cash on delivery 交貨收款 )by7[I0v
cash on hand 庫存現金 udu<Nis4
cash payment 現金支付 [3"F$?e5
cash purchase 現購 y_X
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cash sale 現沽 4d\^
cashier 出?#123;員 N"}>);r
cashiers check 本票 'y\Je7
certificate of deposit 存款單折 2HtsSS#0Q
certificate of indebtedness 借據 ] L97k(:Ib
certified check 保付支票 ~v%6*9
certified public accountant 會計師 s>m2qSu
charges 費用 pd:7K'yaw
charge for remittances 匯水手續費 0S^&A?$=
charter 營業執照 D#UuI
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chartered accountant 會計師 g!R7CRt%
chattles 動產 Rjq Xz6
check 支票 B
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che stub 支票存根 `mzlOB
closed account 己結清賬戶 T/\RViG3
closing 結算 rw,Ylr:3
closing entries 結賬紀錄 .ojEKu+EJ'
closing stock 期末存貨 7b+r LyS0
closing the book 結賬 U xBd14-R_
columnar journal 多欄日記賬 #h?IoB7
combination 聯合 `*Yw-HL
commission 佣金 [
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commodity 商品 `wXK&R<`
common stock 普通股 wkM1tKhy/
company 公司 c`soVqT$?
compensation 賠償 is4}s,]$6
compound interest 複利 q0NFz mG
consignee 承銷人 r|EN 5
consignment 寄銷 \P*_zd@%
consignor 寄銷人 >x{("``D0y
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 RNi%6A1
consolidation 合併 zbmC?2$
construction cost 營建成本 m,lZy#02s3
construction revenue 營建收入 3]l)uoNt/
contract 合同 D`T;j[SsS#
control account 統制賬戶 Z1eT>6|]r
copyright 版權 `G qe]ZE#"
corporation 公司 m<h%BDSzr{
cost 成本 SLKplLO
cost accounting 成本會計 kJJT`Ba&/
cost of labour 勞工成本 BM<q;;pO
cost of production 生產成本 zY*9M3(X
cost of manufacture 製造成本 V4+|D2
cost of sales 銷貨成本
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cost price 成本價格 6nZ]y&$G-k
credit 貸方 {Sf[<I
credit note 收款通知單 HU'Mi8xxy
creditor 債權人 wb0$FZzh
crossed check 橫線支票 {V6&((E8
current account 往來活期賬戶 {Rkd;`Q`!
current asset 流動資產 /K#k_k
current liability 流動負債 )A\
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current profit and loss 本期損益 ^.6[vmmq
debit 借方 eX+36VG\
debt 債務 fzIs^(:fl
debtor 債務人 |NuMDVd+s
deed 契據 ISGw}# }]?
deferred assets 遞延資產 <y@vv
deferred liabilities 遞延負債 M7TLQqaF
delivery 交貨
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delivery expense 送貨費 g&s.
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delivery order 出貨單 X`.##S KC
demand draft 即期匯票 Cz0FA]-g
demand note 即期票據 suY47DCX)
demurrage charge 延期費 gQ_<;'m)2
deposit 存款 >Uw:cq
deposit slip 存款單 :C:6bDQ
depreciation 折舊 dH y9
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direct cost 直接成本 4>d4g\Z0L
direct labour 直接人工
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director 董事 { ADd[V
discount 折扣 2 ? qC8eC
discount on purchase 進貨折扣 '^UHY[mX8
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