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。 1&_93
\-A=??@H
acceptance 承兌 k)+2+hX&>
account 賬戶 *$uj)*5,
accountant 會計員 ROZOX$XM
accounting 會計 9H$$Og
accounting system 會計制度 _=ani9E]uF
accounts payable 應付賬款 6ybpPls
accounts receivable 應收賬款 Uj5%06
accumulated profits 累積利益 -8;@NAUa
adjusting entry ?#123;整記錄 l (;~9u0sa
adjustment ?#123;整 Y/\y
"a
administration expense 管理費用 0<3)K[m~H
advances 預付 &%."$rC/0b
advertising expense 廣告費 !?t#QDo
agency 代理 SyHS 9>
agent 代理人 f|eUpf%)
agreement 契約 di^E8egR$
allotments 分配數 wvH=4TT=w"
allowance 津貼 }Yd7<"kp
amalgamation 合併 <=fYz^|XT
amortization 攤銷 :G+8%pUX]
amortized cost 應攤成本 i"eUacBz/-
annuities 年金 MXy~kb&
applied cost 已分配成本 KW^#DI6tr
applied expense 已分配費用 >f7;45i
applied manufacturing expense 己分配製造費用 #=~n>qn]
apportioned charge 攤派費用 Oj6PmUK4
appreciation 漲價 _M.7%k/U8
article of association 公司章程 ')ZM#
:G
assessment 課稅 +6cOL48"
assets 資產 k%UE^
attorney fee 律師費 >fCz,.L
audit 審計 <[7
bUB
auditor 審計員 v(uYso_
average 平均數 v[S>
average cost 平均成本 l/|bU9o /u
bad debt 壞賬 udCum4
balance 餘額 \UKr|[P
balance sheet 資產負債表 GEJEhwO;H
bank account 銀行賬戶 >lZ9Y{Y4v
bank balance 銀行結存 N
kWU5E!
bank charge 銀行手續費 mIJYe&t7)
bank deposit 銀行存款 }=)
bank discount 銀行貼現 LEnm6
bank draft 銀行匯票 ZbS*zKEW
bank loan 銀行借款 1: cD\
bank overdraft 銀行透支 NWK+.{s>m
bankers acceptance 銀行承兌 '`.bmiM
bankruptcy 破產 P)VysYb?
bearer 持票人 AQCU\E
beneficiary 受益人 H}TzNs
bequest 遺產 7m{YWR0
bill 票據 37:\X5)z/
bill of exchange 匯票 7#\\Ava$T
bill of lading 提單 Aw]W- fx
bills discounted 貼現票據 h/T^+U?-<
bills payable 應付票據 ~_XJ v
bills receivable 應收票據 } v#Tm
board of directors 董事會 xp+Z%0D
bonds 債券 Q?e]N I^
bonus 紅利 V\C$/8v
book value 賬面價值 58T<~u7
bookkeeper 簿記員 7 (}gs?&w
bookkeeping 簿記
4d\1W?i-
branch office general ledger 支店往來賬戶 3zV{cm0
broker 經紀人 0~.OMG:=
brought down 接前 s@Q,
wa(
brought forward 接上頁 vjfV??XSU
budget 預算 i,7
7F !
by-product 副產品 (QARle(i
by-product sales 副產品銷售 zkFx2(Hq-f
capital 股本 f$\gm+&hXE
capital income 資本收益 kZ8+ev=
capital outlay 資本支出 [N$#&4{Je
capital stock 股本 ]{mz %\
capital stock certificate 股票 s>i`=[qFc
carried down 移後 t-, =sV
carried forward 移下頁 (]wd8M
cash 現金 *^]lFuX\&E
cash account 現金賬戶 ,U-aZ
cash in bank 存銀行現金 L.5 /wg
cash on delivery 交貨收款 :cx}I
cash on hand 庫存現金 +7HM7cw
cash payment 現金支付 VeLuL:4I
cash purchase 現購 DOk(5gR
cash sale 現沽 znNJ
?
cashier 出?#123;員 Vh%=JL
sK
cashiers check 本票 @vy{Q7aM
certificate of deposit 存款單折 $-tgd<2h
certificate of indebtedness 借據 STfcx]L
certified check 保付支票 m[k@\xS4e
certified public accountant 會計師 G-vBJlt=t
charges 費用 Klw\
charge for remittances 匯水手續費 v6Vd V.BI
charter 營業執照 4 w$f-
chartered accountant 會計師 m^6& !`CD
chattles 動產 .Xq
4QR .
check 支票 n"p|tEK
che stub 支票存根 W7k0!Grrl
closed account 己結清賬戶 [;rty<Z^b
closing 結算 )Ha
`>
closing entries 結賬紀錄 Pz=x$aY
closing stock 期末存貨 >= G{.H
closing the book 結賬 ~Ogtgr
columnar journal 多欄日記賬 G;^}, %<
combination 聯合 **].d;~[l
commission 佣金 G4VdJ(_
commodity 商品 =.*+c\
common stock 普通股 A7|CG[wZ
company 公司 =\t%
U5
compensation 賠償 i4'
,d#
compound interest 複利 ]Wn^m+
consignee 承銷人 "s:eH"_s
consignment 寄銷 J\WUBt-M
consignor 寄銷人 #
p?7{"Ep
consolidated balance sheet 合併資產負債表 v,
=[!=8!
consolidated profit and loss account 合併損益表 M/O4JZEqh
consolidation 合併 jbDap i<
construction cost 營建成本 X =sC8E dx
construction revenue 營建收入 s>pOfXIx
contract 合同 t[L_n m5-
control account 統制賬戶 %syFHUBw
copyright 版權 N2 vA/
corporation 公司 X^2Txm d
cost 成本 P|:*OM
p
cost accounting 成本會計 :^G;`T`L
cost of labour 勞工成本 Lc0U-!{G
cost of production 生產成本 ?Re6oLm<B
cost of manufacture 製造成本 xaM?
B7
cost of sales 銷貨成本 H[cHF
cost price 成本價格 3)?v
credit 貸方 pl-2O $
credit note 收款通知單 F5*NK!U
creditor 債權人 TA
x9<'
crossed check 橫線支票 NXJyRAJ*%
current account 往來活期賬戶 "0,d)L0,"
current asset 流動資產 T)!$-qdz/
current liability 流動負債 -zzM!1@F
current profit and loss 本期損益 5|4=uoA<
debit 借方 igoUKDNiQ-
debt 債務 DE0gd
ux8
debtor 債務人 ~If{`zWoC
deed 契據 ftL>oOz[
deferred assets 遞延資產 |GDf<\
deferred liabilities 遞延負債 (|{b ZW}
delivery 交貨 /SXms'C
delivery expense 送貨費 `|["{j}^
delivery order 出貨單 j K!Y-
demand draft 即期匯票 S%+
$
demand note 即期票據 shjq4#9
demurrage charge 延期費 ~miRnW*x
deposit 存款 %(9BWO
deposit slip 存款單 m]Sv>|
depreciation 折舊 8Wa&&YTB
direct cost 直接成本 3?}W0dZ$d
direct labour 直接人工 TAkM-iyH]
director 董事 x6d0yJ <
discount 折扣 <`'^rCWI?
discount on purchase 進貨折扣 BQs~>}(V
K2W$I H:.