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。 P}@*Z>j:#
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acceptance 承兌 8=F %+
account 賬戶 }0;Sk(B>
accountant 會計員 azX`oU,l
accounting 會計 9p`r7:
accounting system 會計制度 v`B4(P1Z
accounts payable 應付賬款 _|
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accounts receivable 應收賬款 g
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accumulated profits 累積利益 x=Mm6}/
adjusting entry ?#123;整記錄 z0Xa_w=
adjustment ?#123;整 e$wt&^W
administration expense 管理費用 T3z(k
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advances 預付 {mSJUK?TKl
advertising expense 廣告費 A1-qtAO]
agency 代理 FT.@1/ )
agent 代理人 o56kp3b)b
agreement 契約 7'OPjtM
allotments 分配數 wmYvD<
allowance 津貼 |$e:*
amalgamation 合併 UX_I6_&
amortization 攤銷 O]qPmEj
amortized cost 應攤成本 f#P_xn&et
annuities 年金 T~J?AKx
applied cost 已分配成本 !O{z 3W
applied expense 已分配費用 "EH,J
applied manufacturing expense 己分配製造費用 hYb9`0G"2
apportioned charge 攤派費用 t5)J;0/
appreciation 漲價 "'A"U
article of association 公司章程 uTGcQs}
assessment 課稅 *]x_,:R6Ow
assets 資產 }-p,iTm
attorney fee 律師費 z*LiweR-
audit 審計 <AU
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auditor 審計員 0=;YnsY
average 平均數 O&'/J8
average cost 平均成本 o.^y1mH'
bad debt 壞賬 Y=Hz;Ni
balance 餘額 / Z!i;@Wf
balance sheet 資產負債表 o:UXPAj
bank account 銀行賬戶 GZ8:e3ri
bank balance 銀行結存 |4Ha?W
bank charge 銀行手續費 F_ljx
bank deposit 銀行存款 {oWsh)[x2
bank discount 銀行貼現 2jA%[L9d^
bank draft 銀行匯票 (1){A8=?o
bank loan 銀行借款 / L~u02?
bank overdraft 銀行透支 5f{|"LG&
bankers acceptance 銀行承兌 A}G|Yfn
bankruptcy 破產 (
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bearer 持票人 m;/i<:`
beneficiary 受益人 Vk7=7%xW
bequest 遺產 =Od>;|]m
bill 票據 ~m`!;rE
bill of exchange 匯票 Fe$/t(
bill of lading 提單 QIV%6q+*R
bills discounted 貼現票據 daX*}Ix
bills payable 應付票據 Coa -8j*R7
bills receivable 應收票據 @2e2^8X7f
board of directors 董事會 k^%_V|&W/(
bonds 債券 ]}LGbv"`A
bonus 紅利 S()Za@ [a$
book value 賬面價值 arh@`'Q
bookkeeper 簿記員 k'+}92
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bookkeeping 簿記 d^84jf.U
branch office general ledger 支店往來賬戶 8QF`,oXQO
broker 經紀人 aqr!oxn?t
brought down 接前 N5 n>
brought forward 接上頁 e|'N(D}h*
budget 預算 T:!MBWYe |
by-product 副產品 ZBc|438[
by-product sales 副產品銷售 .nZ3kT`
capital 股本 !R:y'Y%j
capital income 資本收益 @]'SeiNp
capital outlay 資本支出 9*}gl3y
capital stock 股本 X+ f9q0
capital stock certificate 股票 .>]N+:O
carried down 移後 dZ2`{@AYY
carried forward 移下頁 ?~F. /
cash 現金 8/Rm!.8+~
cash account 現金賬戶 7g6RiH}
cash in bank 存銀行現金 (5`T+pAsV
cash on delivery 交貨收款 WC-_+9)2&
cash on hand 庫存現金 .3wY\W8Dr-
cash payment 現金支付 #`/QOTnm2c
cash purchase 現購 =!
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cash sale 現沽 <_:zI r,
cashier 出?#123;員 nGa1a
cashiers check 本票 R^8B3-aA`
certificate of deposit 存款單折 p`>d7S>"
certificate of indebtedness 借據 ;^-:b(E
certified check 保付支票 P s#>y&
certified public accountant 會計師 f a5]a
charges 費用 8H
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charge for remittances 匯水手續費 CC8k&u,
charter 營業執照 *Bw #c
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chartered accountant 會計師 QIA R
chattles 動產 C\Ayv)S#2
check 支票 +hH}h?K
che stub 支票存根 jXR16|
closed account 己結清賬戶 ,sDr9h/'C3
closing 結算 e@jfIF0=}
closing entries 結賬紀錄 25em[Q:
closing stock 期末存貨 mJMq{6;
closing the book 結賬 E`xU m9F
columnar journal 多欄日記賬 dlD}Ub
combination 聯合 wk ikD
commission 佣金 (cs~@
commodity 商品 qrDcL>Hrn
common stock 普通股 f\}22}/
company 公司 POGw`:)A
compensation 賠償 A3s57.Z]|
compound interest 複利 \A(5;ZnuD
consignee 承銷人 pP\h6b+B
consignment 寄銷 J}@G
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consignor 寄銷人 (I=6Nnt'
consolidated balance sheet 合併資產負債表 V/bH^@,sA
consolidated profit and loss account 合併損益表 4v qNule
consolidation 合併 C1QWU5c v
construction cost 營建成本 ;.s:X
construction revenue 營建收入 wj%wp[KA$
contract 合同 Y6VQ:glDT-
control account 統制賬戶 qG9qN.|dC
copyright 版權 ,F:=(21
corporation 公司 afm_ Rrg[
cost 成本 2
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cost accounting 成本會計 s*JE)
cost of labour 勞工成本 B||c(ue
cost of production 生產成本 (,LL[&;:
cost of manufacture 製造成本 I,j3bC
cost of sales 銷貨成本 V2<i/6~
cost price 成本價格 ;r!\-]5$
credit 貸方 pUL sGb
credit note 收款通知單 3h&bZ
creditor 債權人 v@_in(dk
crossed check 橫線支票 Mi74Xl i
current account 往來活期賬戶 hTTfJDF
current asset 流動資產 ,so4Lb(vG
current liability 流動負債 E@pFTvo
current profit and loss 本期損益 CG9ba|
debit 借方 J@`
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debt 債務 W)-hU~^OM
debtor 債務人 $4Y&j}R
deed 契據 F+*Q <a4
deferred assets 遞延資產 B] i:)
deferred liabilities 遞延負債 *Sb2w*c>
delivery 交貨 \)R-A
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delivery expense 送貨費 /f&By
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delivery order 出貨單 (C\r&N