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。 Nxbd~^j
y\)G7
(
acceptance 承兌 kM
l @v`
account 賬戶 "#-Nqq
accountant 會計員 Y8J;+h9
accounting 會計 l&6U|q`
accounting system 會計制度 ;&+[W(7Sy
accounts payable 應付賬款 ;.nP%jD
accounts receivable 應收賬款 28T\@zi
accumulated profits 累積利益 BrNG%%n
adjusting entry ?#123;整記錄 IqhICC1V-
adjustment ?#123;整 ]cF1c90%
administration expense 管理費用 RwAbIXG{0
advances 預付 Y!Uu173
advertising expense 廣告費 Gd30Be2gd
agency 代理 H
_Zo@y~J
agent 代理人 ,bZ"8Z"lss
agreement 契約 gx!*O<|e4
allotments 分配數 1u"R=D9p,=
allowance 津貼 F!OOrW]p0
amalgamation 合併 ]]p19 [4s
amortization 攤銷 [cGt
amortized cost 應攤成本 ~K5Cr
annuities 年金 /h?<MI\7V
applied cost 已分配成本 v>#Cg\
applied expense 已分配費用 `e'G.@
applied manufacturing expense 己分配製造費用 hmK8jl<6
apportioned charge 攤派費用 \LIy:$`8
appreciation 漲價 @9OeC
O
article of association 公司章程 0Jm]f/iZ
assessment 課稅 LPEjRG,
assets 資產 8- dRdQu
]
attorney fee 律師費 Cz'xGW{
audit 審計 D^66p8t
auditor 審計員 w1wXTt
average 平均數
//\ds71h
average cost 平均成本 Dk)@>l:gI,
bad debt 壞賬 V/aQ*V{
balance 餘額 &mh Ln4^
balance sheet 資產負債表 La`h$=#`
bank account 銀行賬戶 b%Wd<N2
bank balance 銀行結存 vP3K7En
bank charge 銀行手續費 r_4TtP&UW
bank deposit 銀行存款 7*zB*"B'1t
bank discount 銀行貼現 OOCQsoN
bank draft 銀行匯票 wn
&$C0
bank loan 銀行借款 eQ$N:]
bank overdraft 銀行透支 +VSZhg,Np8
bankers acceptance 銀行承兌 sW;7m[o
bankruptcy 破產 0Vf)Rw1%I
bearer 持票人 :&Qb>PH[
beneficiary 受益人 NNwc!x)*
bequest 遺產 j.k@6[R>?
bill 票據 E9^(0\Z
I
bill of exchange 匯票 Jz
k!K@
bill of lading 提單 fH-NU-"
bills discounted 貼現票據 jMK3T
bills payable 應付票據 vGXWwQ.1Tp
bills receivable 應收票據 Q2*/`L}m\
board of directors 董事會 e &d3SQ%
bonds 債券 6dF
$?I&
bonus 紅利 0r1g$
mKb
book value 賬面價值 fk+1# 7{
bookkeeper 簿記員 ;xL67e%?
bookkeeping 簿記 $np=eT)
branch office general ledger 支店往來賬戶 ft{W/ * +_
broker 經紀人 !d\t:0;
brought down 接前 Q`N18I3
brought forward 接上頁 Was'A+GZ
budget 預算 Zotz?jVVr
by-product 副產品 ?p(kh^ z
by-product sales 副產品銷售 [1NaH
capital 股本 ;vMn/
capital income 資本收益 ~NxEc8Y
capital outlay 資本支出 iu+3,]7Fm
capital stock 股本 1:_=g #WH
capital stock certificate 股票 >b'w'"
carried down 移後 4
&|C}
carried forward 移下頁 Z+0?yQ=%
cash 現金 Z
#EvRC
cash account 現金賬戶 k,T_e6(
cash in bank 存銀行現金 q&Q/?g>f
cash on delivery 交貨收款 |B
eA==
cash on hand 庫存現金 8zAg;b[
cash payment 現金支付 VQ2Fnb4
cash purchase 現購 t')h{2&&!2
cash sale 現沽 N*f^Z#B]
cashier 出?#123;員 QeL{Wa-2F
cashiers check 本票 9[kX/#~W*
certificate of deposit 存款單折 9/G!0uE
certificate of indebtedness 借據 P 4QkY#v
certified check 保付支票 a
RX
certified public accountant 會計師 > =Jsv
charges 費用 Oo
kxg *!5
charge for remittances 匯水手續費 y5_XHi@u~o
charter 營業執照 C,.-Q"juH
chartered accountant 會計師
PT+c&5A S
chattles 動產 P])L8zK
check 支票 lcCJ?!lsSW
che stub 支票存根 U,HIB^=
R
closed account 己結清賬戶 ?NlSeh
closing 結算 Yc
d3QRB
closing entries 結賬紀錄 Ae6("Oid
closing stock 期末存貨 LP ,9<&"<
closing the book 結賬 )=Zsv40O
columnar journal 多欄日記賬 %]#VdS|N
combination 聯合 @HvScg*Y
commission 佣金 EMhr6</
commodity 商品 t=i/xG: 5
common stock 普通股 tn{8u7
company 公司 *2=W5LaK.
compensation 賠償 ?gN9k
d)
compound interest 複利 x<@kjfm5
consignee 承銷人 7 W{~f?Sh
consignment 寄銷 a1|c2kT
consignor 寄銷人 %9X{{_
consolidated balance sheet 合併資產負債表 UW/N MjK
consolidated profit and loss account 合併損益表 P_}/#N{C
consolidation 合併 gD6tHg>_
construction cost 營建成本 "XhOsMJ
construction revenue 營建收入 $3 4j6;oN
contract 合同 jN6b*-2
control account 統制賬戶 <BPRV> 0X
copyright 版權 JpmB;aL#%
corporation 公司
/W`$yM3
cost 成本 q &
b5g !
cost accounting 成本會計 ZBJ3 VK
cost of labour 勞工成本 t:=k)B
cost of production 生產成本 (]XbP
W
cost of manufacture 製造成本 ?+Q$#pb
cost of sales 銷貨成本 w" JGO
cost price 成本價格 b=1%pX_
credit 貸方 G?/c/r G
credit note 收款通知單 UiIF6-ZZ!
creditor 債權人 f05=Mc&)
crossed check 橫線支票 Qci$YTwl>
current account 往來活期賬戶 .=XD)>$
current asset 流動資產 hiwIWd:H
current liability 流動負債 vbp-`M(
current profit and loss 本期損益 |sf*hlrJ
debit 借方 !| xZ6KV
debt 債務 wbi3lH:;
debtor 債務人 Sl>>SP
deed 契據 Us-A+)r*!
deferred assets 遞延資產 c
0-w6
deferred liabilities 遞延負債 _]=9#Fg7{
delivery 交貨 ],[)uTZc
delivery expense 送貨費 IqUp4}
delivery order 出貨單 `?9T~,
demand draft 即期匯票 aD ESr?
demand note 即期票據 Q0~j$Jc
demurrage charge 延期費 etyCrQ
?U
deposit 存款 '9J*6uXf.
deposit slip 存款單 yU7I;]YP
depreciation 折舊 $"8d:N?I[
direct cost 直接成本 qVBL>9O*.
direct labour 直接人工 :<GfET Is
director 董事 7tgFDLA
discount 折扣 M&y5AB0
discount on purchase 進貨折扣 *vnXlV4L
//.>>-~1m