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。 cg]Gt1SU
j$6Q]5KdoS
acceptance 承兌
:
F[s
account 賬戶 kQ&Q_FSO
accountant 會計員 /L(}VJg-
accounting 會計 2)$-L'YS
accounting system 會計制度 vAop#V
accounts payable 應付賬款 YE*|KL^
accounts receivable 應收賬款 /!>OWh*~
accumulated profits 累積利益 LT
A0WgzR)
adjusting entry ?#123;整記錄 JP( tf+
adjustment ?#123;整 +zDRed_]=_
administration expense 管理費用 Fo;J3<U)
advances 預付 /|&4&$
advertising expense 廣告費 tG9C(D`G
agency 代理 <?DI!~
agent 代理人 >;j&]]-&
agreement 契約 ~9k E.
allotments 分配數 I} Q+{/?/
allowance 津貼 2Rwd\e.z
amalgamation 合併 _ 3>E+9TQ
amortization 攤銷 o4yl3o
amortized cost 應攤成本 Ax=)J{4v
annuities 年金 E^{!B]/oP
applied cost 已分配成本 yeIS} O
applied expense 已分配費用 O+<
+yQl
applied manufacturing expense 己分配製造費用 {=&({ cS
apportioned charge 攤派費用 r.Z g<T
appreciation 漲價 6v%ePFul
article of association 公司章程 S{MB$JA
assessment 課稅 >hG*=4oh
assets 資產 |Go$z3bx
attorney fee 律師費 [x=(:soEqC
audit 審計 ld|GY>rH
auditor 審計員 x
bcmvJrG
average 平均數 WH7UJCQ
average cost 平均成本 =\)zb '\=d
bad debt 壞賬 3PLA*n+%
balance 餘額 W)o*$cu
balance sheet 資產負債表 qZV|}M>P)
bank account 銀行賬戶 v}AjW%rB
bank balance 銀行結存 ;;CNr_
bank charge 銀行手續費 o F_r
C[
bank deposit 銀行存款 f2Xn !]o
bank discount 銀行貼現 69:-c@L0
bank draft 銀行匯票 *""W`x
bank loan 銀行借款 DYIp2-K
bank overdraft 銀行透支 7cB{Iq0+
bankers acceptance 銀行承兌 j5/|1N
bankruptcy 破產 1#AxFdm1
bearer 持票人 a
^juZ
beneficiary 受益人 c`S+>:
bequest 遺產 #
&5.
bill 票據 ,(sE|B#s
bill of exchange 匯票 ",Mrdxn7
bill of lading 提單 fJk'5kv
bills discounted 貼現票據 g6.I~oQj
bills payable 應付票據 @ %q>Jd
bills receivable 應收票據 o.zP1n|G~r
board of directors 董事會 Bzt:9hr6BO
bonds 債券 MwQt/Qv=
bonus 紅利 '?_~{\9<
book value 賬面價值 cAVdH{$"
bookkeeper 簿記員 Q]K$yo
bookkeeping 簿記 ,-(D(J;}1
branch office general ledger 支店往來賬戶 >RJ&b
broker 經紀人 DNqC*IvuzM
brought down 接前 DC BN89#
brought forward 接上頁 5X5UUdTM
budget 預算 Kf$(7FT'`
by-product 副產品 \K%M.>]vq
by-product sales 副產品銷售 cmCD}Skk
capital 股本 '<ZHzDW@
capital income 資本收益 +`V<&
Y-5l
capital outlay 資本支出 FK-q-PKO#.
capital stock 股本 %" l;
capital stock certificate 股票 i tk/1
carried down 移後 -^7
$HD
carried forward 移下頁 fWri7|"0h
cash 現金 GGhk`z
cash account 現金賬戶 *0V'rH)
cash in bank 存銀行現金 CS-jDok
cash on delivery 交貨收款 _]D
6m2R
cash on hand 庫存現金 W|n$H`;R
cash payment 現金支付 }'>mT,ytgk
cash purchase 現購 ~MYE8xrId
cash sale 現沽 ^f"|<r
cashier 出?#123;員 gs
a@ci
cashiers check 本票 dmLx
$8
certificate of deposit 存款單折 k:@N6K/$P^
certificate of indebtedness 借據 jk\V2x@DR
certified check 保付支票 VTyj<6Y
certified public accountant 會計師 vfm Y>nr
charges 費用 kFyp;=d:K
charge for remittances 匯水手續費 N cGFPi(Z
charter 營業執照 E:A!tu$B
chartered accountant 會計師 vW? /:
chattles 動產 Cp>y<C"
check 支票 =43NSY
che stub 支票存根 {&B0kjf
closed account 己結清賬戶 t6\--lk_
closing 結算 UM]3MS:[
closing entries 結賬紀錄 Zv-1*hhHf
closing stock 期末存貨 '<1Cta`
closing the book 結賬 E?BF8t_fTE
columnar journal 多欄日記賬 r
yA+Lli.
combination 聯合 F`{O
commission 佣金 `Gl[e4U
commodity 商品 #,XZ @u+
common stock 普通股 B8.}9
company 公司 !u
.n
compensation 賠償 b+hN\/*]
compound interest 複利 UK,sMKbl1
consignee 承銷人 rwgj]
consignment 寄銷 &o1k_!25
consignor 寄銷人 '#,C5*`
consolidated balance sheet 合併資產負債表 +KNd%AJ
consolidated profit and loss account 合併損益表 h5-yhG
consolidation 合併 C>,> _
construction cost 營建成本 >dD$GD{
construction revenue 營建收入 ssoE ,6kS
contract 合同 @'?gan#(
control account 統制賬戶 BB(v,W
copyright 版權 +Kg }R5+
corporation 公司 {{gt>"D,
cost 成本 ({!H()
cost accounting 成本會計 0]=Bqyg
cost of labour 勞工成本 bz~aj}"`
cost of production 生產成本 lB_X mI1t
cost of manufacture 製造成本 Ip)u6We>I
cost of sales 銷貨成本 3M
Ku!
cost price 成本價格 Sl<1Rme=w
credit 貸方 ib!TXW
q
credit note 收款通知單 Q&^\YgkCf
creditor 債權人 -"H0Qafm
crossed check 橫線支票 R(cg`8
current account 往來活期賬戶 SB .=x
current asset 流動資產 b0@K ~O;g
current liability 流動負債 9$C?)XKXB
current profit and loss 本期損益 EYCZuJxv
debit 借方 UK*v\TMv
debt 債務 ux|
QGT2LY
debtor 債務人 VEn3b
deed 契據 DBLM0*B
deferred assets 遞延資產 %^nNt:N0
deferred liabilities 遞延負債 .j
tv Hr}U
delivery 交貨 de.f?y
delivery expense 送貨費 LXhR"PWZM\
delivery order 出貨單 z5Tsu1c
demand draft 即期匯票 6PS[OB{3
demand note 即期票據 _9p79S<+
demurrage charge 延期費 #Er"i
deposit 存款 {~s\a2YH
deposit slip 存款單 c14d0x{
depreciation 折舊 7l~^KsX
direct cost 直接成本 6%>'n?
direct labour 直接人工 o90g;Vog
director 董事 IA[:-2_
discount 折扣 k*\)z\f
discount on purchase 進貨折扣 Z2H bAI8
>7~*j4g