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。 7hlzuZob+y
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acceptance 承兌 m^$KDrkD
account 賬戶 \=c@
accountant 會計員 @Zzg^1Ilpu
accounting 會計 +8}8b_bgH
accounting system 會計制度 @
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accounts payable 應付賬款 '$h0l-mQ
accounts receivable 應收賬款
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accumulated profits 累積利益 _ |G') 9
adjusting entry ?#123;整記錄 a|-B# S
adjustment ?#123;整 Z x&= K"
administration expense 管理費用 J3 xi5S
advances 預付 ?$@E}t8g\
advertising expense 廣告費 6m0-he~
agency 代理 =zW`+++3
agent 代理人 yRWZ/,9x
agreement 契約 R-6km Tex>
allotments 分配數 Dco3
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allowance 津貼 nNhb,J
amalgamation 合併 kS62]v]
amortization 攤銷 ,8.zbr
amortized cost 應攤成本 LIRL`xU7
annuities 年金 T5eJIc3a"
applied cost 已分配成本 ~p { fl?
applied expense 已分配費用 9gFfbvd
applied manufacturing expense 己分配製造費用 GrA}T` ]
apportioned charge 攤派費用 `svOPB4C'
appreciation 漲價 obK6GG?ZE
article of association 公司章程 MZt&HbD-
assessment 課稅 [Qn=y/._r
assets 資產 ]t-B-(D
attorney fee 律師費 ejpSbVJ
audit 審計 ~>uu1[/
auditor 審計員 B/K{sI
average 平均數 es1'z.U J
average cost 平均成本 \tfhF#'
bad debt 壞賬 ub-vtRpm
balance 餘額 /t04}+,e^
balance sheet 資產負債表 \4|osZ0y
bank account 銀行賬戶 PG*FIRDb
bank balance 銀行結存 "b0!h6$!H
bank charge 銀行手續費 2 W Wr./q
bank deposit 銀行存款 i}kMo@
bank discount 銀行貼現 Fq!-
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bank draft 銀行匯票
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bank loan 銀行借款 |#5_VEG
bank overdraft 銀行透支 L{u1_
bankers acceptance 銀行承兌 cJ#%OU3p
bankruptcy 破產 SXRND;-W8
bearer 持票人 $ItPUYi";
beneficiary 受益人 GE#LcCa
bequest 遺產 m8 Ti{w(
bill 票據 GD<pqm`vVY
bill of exchange 匯票 H8$";T(I
bill of lading 提單 hQLh}}B
bills discounted 貼現票據 +||[H)qym
bills payable 應付票據 rm!.J0
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bills receivable 應收票據 ~c'R7E&Bfa
board of directors 董事會
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bonds 債券 0hX@ta[Up
bonus 紅利 D,SL_*r{
book value 賬面價值 'p4b8:X
bookkeeper 簿記員 g&L $5
bookkeeping 簿記 "yPKdwP
branch office general ledger 支店往來賬戶 TmdRB8N
broker 經紀人 dMoN19F
brought down 接前 \\,z[C
brought forward 接上頁 YL@d+
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budget 預算 5h>t4 [~
by-product 副產品 @-BgPDi.Z
by-product sales 副產品銷售 kA(q-Re$B*
capital 股本 i
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capital income 資本收益 >Av%[G5=h#
capital outlay 資本支出 Lz;E/a}s
capital stock 股本 Gq^#.o]
capital stock certificate 股票 2O)2#N
carried down 移後 G+l9QaFv
carried forward 移下頁 D(gpF85t
cash 現金 }S>:!9f
cash account 現金賬戶 &Qq4xn+J
cash in bank 存銀行現金 Y^CbpG&-vC
cash on delivery 交貨收款 +hd1|qa4
cash on hand 庫存現金 .@;,'Xw1~
cash payment 現金支付 oxL4* bqZ
cash purchase 現購 IP+1 :M
cash sale 現沽 pI{s
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cashier 出?#123;員 &<%U7?{~
cashiers check 本票 cRC)99HP
certificate of deposit 存款單折 kn|z
certificate of indebtedness 借據 YK|Y^TU^
certified check 保付支票 _\2^s&iJh
certified public accountant 會計師 *oz=k
charges 費用 %]@K}!)2
charge for remittances 匯水手續費 P;!4 VK
charter 營業執照 Zc57]
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chartered accountant 會計師 05m/iQ
chattles 動產 O5p]E7/e
check 支票 ?4}EhXR(
che stub 支票存根 6Bfu89
closed account 己結清賬戶 1MzOHE
closing 結算 !T3Esv
closing entries 結賬紀錄 ;j/-ndd&&
closing stock 期末存貨 yD!V;?EnK
closing the book 結賬 CQ
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columnar journal 多欄日記賬 uH-*`*
combination 聯合 a4M`Bk;mb
commission 佣金 'zhw]L;'g
commodity 商品 `g iCytv
common stock 普通股 tr\Vr;zd
company 公司 ^R4eW|H
compensation 賠償 _A.?:'-
compound interest 複利 20f):A6
consignee 承銷人 7a:mZ[Vh
consignment 寄銷 v#`Wf}G
consignor 寄銷人 md/Z[du:'
consolidated balance sheet 合併資產負債表 lYu1m
consolidated profit and loss account 合併損益表 WwDxZ>9jw
consolidation 合併 =}~hbPJM
construction cost 營建成本 *ad"3>
construction revenue 營建收入 :{tvAdMl7
contract 合同 S:"t]gbF =
control account 統制賬戶 2JYt.HN
copyright 版權 -ijQTB
corporation 公司 a4}2^K
cost 成本 oa?eK
cost accounting 成本會計 uOrvmb
cost of labour 勞工成本 Wwf
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cost of production 生產成本 ?%h JZm;
cost of manufacture 製造成本 +mT}};-TS
cost of sales 銷貨成本 TPds )osZT
cost price 成本價格 WLWE%bDP
credit 貸方 ZCMB]bL-e
credit note 收款通知單 y6o^ Knl
creditor 債權人 }x1mpPND
crossed check 橫線支票 OI.2C F
current account 往來活期賬戶 MNi
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current asset 流動資產 05MtQB
current liability 流動負債 `B6{y9J6
current profit and loss 本期損益 AAdRuO{l1
debit 借方
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debt 債務 LxVd7r VY6
debtor 債務人 |pp @
deed 契據 &hba{!`y
deferred assets 遞延資產 t{>66jm\R
deferred liabilities 遞延負債 9hT^Y,c0
delivery 交貨 Hk\+;'PrN
delivery expense 送貨費 .VmI4V?}h
delivery order 出貨單 *ma/_rjK
demand draft 即期匯票 BQBO]<99
demand note 即期票據 *<U&DOYV:
demurrage charge 延期費
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deposit 存款 ,/W<E
deposit slip 存款單 r[Q$w>
depreciation 折舊 $#@4i4TN-
direct cost 直接成本 %i%Xi+{3
direct labour 直接人工 Ytx+7OLe
director 董事 FzpWT-jnDd
discount 折扣 4_N)1u !
discount on purchase 進貨折扣 _u;^w}0
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