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。 CH!>RRF
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acceptance 承兌 0(!j]w"r3
account 賬戶 ET t7?,x@
accountant 會計員 ;VhilW
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accounting 會計 dQX<X}
accounting system 會計制度 z_Em%
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accounts payable 應付賬款 {+`'ZU6C
accounts receivable 應收賬款 !GB\-(
accumulated profits 累積利益 $AGW8"
adjusting entry ?#123;整記錄 ?T]` X
adjustment ?#123;整
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administration expense 管理費用 ^HJvT)e4
advances 預付 !*[Fw1-J
advertising expense 廣告費 5c(mgEvq
agency 代理 5)tDgm
agent 代理人 mGss9eZa
agreement 契約 1k=w 9
allotments 分配數 _ELuQ>zM]+
allowance 津貼 N4]Sp v
amalgamation 合併 V*xo3hU
amortization 攤銷 >K|<hzZ
amortized cost 應攤成本 s|p,UK
annuities 年金 3X&'hz@
applied cost 已分配成本 "H{Etb/
applied expense 已分配費用 ,\YlDcl':0
applied manufacturing expense 己分配製造費用 R,+Pcn$ws
apportioned charge 攤派費用 T;7=05k<_
appreciation 漲價 DC9\Sp?
article of association 公司章程 |6]2X W
assessment 課稅 mEL<d,XhI
assets 資產 yf >
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attorney fee 律師費 (8JL/S
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audit 審計 54X=58Q
auditor 審計員 7T\L
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average 平均數 !p:kEIZ)y
average cost 平均成本 w'[^RZW:j
bad debt 壞賬 UY(pKe>
balance 餘額 Q
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balance sheet 資產負債表 kn$2_I9
bank account 銀行賬戶 l(irNKutgo
bank balance 銀行結存 ^{<!pvT
bank charge 銀行手續費 }PC_qQF
bank deposit 銀行存款 j{8;5 ?x
bank discount 銀行貼現 w^{qut.
bank draft 銀行匯票 [h5~1
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bank loan 銀行借款 n(}cK@
bank overdraft 銀行透支 71S~*"O0f
bankers acceptance 銀行承兌 ~J~@mE2ks
bankruptcy 破產 =nVEdRU
bearer 持票人 D)O2=aQ;]
beneficiary 受益人 MNuBZnO
bequest 遺產 V(lxkEu/Fj
bill 票據
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bill of exchange 匯票 teQ<v[W.
bill of lading 提單 5L?_AUL
bills discounted 貼現票據 oouhP1py,
bills payable 應付票據 r$8(Q'
bills receivable 應收票據 (+(YQ2
board of directors 董事會 2|6E{o
bonds 債券 i%FpPni
bonus 紅利 "c9T4=]&t
book value 賬面價值 #<$pl]>}t
bookkeeper 簿記員 !~j-5+DI
bookkeeping 簿記 bjL8Wpk
branch office general ledger 支店往來賬戶 %@,%A_So k
broker 經紀人 =<BPoGs5
brought down 接前 E;o
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brought forward 接上頁 6E^h#Ozl
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budget 預算 /h]#}y j
by-product 副產品 iQT$#"m
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by-product sales 副產品銷售 &06pUp
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capital 股本 6"o,)e/z
capital income 資本收益 Kggc9^ 7
capital outlay 資本支出 ! %~P[;.
capital stock 股本 <MQTOz
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capital stock certificate 股票 6L/`
carried down 移後 S5+W<Qs
carried forward 移下頁 kB!
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cash 現金 -$2B!#]3
cash account 現金賬戶 dED&-e#
cash in bank 存銀行現金 <rKfL`8p
cash on delivery 交貨收款 a_T3<
cash on hand 庫存現金 }J ^+66{
cash payment 現金支付 Qi;62M
cash purchase 現購 #0*oj/
cash sale 現沽 V*I2
cashier 出?#123;員 WV8vDv1jt
cashiers check 本票 n>XfX
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certificate of deposit 存款單折 } %bP9
certificate of indebtedness 借據 3oQ?VP
certified check 保付支票 _O$7*k
certified public accountant 會計師 "y7IH
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charges 費用 -V F*h.'
charge for remittances 匯水手續費 %wQE
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charter 營業執照 -;Ij ,
chartered accountant 會計師 9F"^MzZ
chattles 動產 oc>N| ww:
check 支票 gucgNpX
che stub 支票存根 E4cPCQyeH
closed account 己結清賬戶 U)Jwo
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closing 結算 +HSKFp
closing entries 結賬紀錄 =M],5<2;
closing stock 期末存貨 -)%gMD~z1
closing the book 結賬 Gl6M(<f\5
columnar journal 多欄日記賬 @c-| Sl
combination 聯合 GlOSCJZ
commission 佣金 \%czNF
commodity 商品 8dUP_t~d#q
common stock 普通股 -}CMNh
company 公司 x:E:~h[.^
compensation 賠償 >mW*K _~
compound interest 複利 G6XDPr:}
consignee 承銷人 PLueH/gC .
consignment 寄銷 DyCnL@
consignor 寄銷人 m85Hx1!p.
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 -%ftPfm
consolidation 合併 c\.7Z=D
construction cost 營建成本 |@Ze{\
construction revenue 營建收入 d",VOhW7)S
contract 合同 Vv_lBYV
control account 統制賬戶 6R|^IPOGp
copyright 版權 gkFw=Cd
corporation 公司 r!&}4lHYi
cost 成本 QIC? `hk1
cost accounting 成本會計 Zq"
cost of labour 勞工成本 j58'P 5N
cost of production 生產成本 .H}#,pQ}l
cost of manufacture 製造成本 $2>"2*,04
cost of sales 銷貨成本 /_!Ed]
cost price 成本價格 {lbNYjknS
credit 貸方 eE5j6`5i
credit note 收款通知單 D$fWeG{f
creditor 債權人 HXb_k1n
crossed check 橫線支票 V)Ze>Pp
current account 往來活期賬戶 sI5S)^'IQ
current asset 流動資產 .c]@xoC
current liability 流動負債 K)#6&\0tT
current profit and loss 本期損益 FyWrb+_0v
debit 借方 TlCGP)VSj
debt 債務 <"@5. f1"Y
debtor 債務人 7_~_$I~g*
deed 契據 Ov@vNj&
deferred assets 遞延資產 OV/
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deferred liabilities 遞延負債 >^GAfvW
delivery 交貨 giHqc7-PaX
delivery expense 送貨費 "]}?{2i;
delivery order 出貨單 OjurfVw
demand draft 即期匯票 @;7Ht Z`
demand note 即期票據 w^^8*b<
demurrage charge 延期費 9cQ;h37J>
deposit 存款 ]2rCn};
deposit slip 存款單 v<vaPvW
depreciation 折舊 [8'^"
direct cost 直接成本 jE2EoQi,
direct labour 直接人工 'kHa_
director 董事 m1DrT>oN'
discount 折扣 /pL'G`
discount on purchase 進貨折扣 'iX y?l
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