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。 d?Cl04
G|_aU8b|t
acceptance 承兌 B$EP'5@
b
account 賬戶 1A-EP@#
J
accountant 會計員 &y\2:IyA
accounting 會計 DU8LU*q'
accounting system 會計制度 V"iLeC
accounts payable 應付賬款 :X*LlN
accounts receivable 應收賬款 f@L{*Upj+
accumulated profits 累積利益 7+4"+CA
adjusting entry ?#123;整記錄 BxYA[#fd}
adjustment ?#123;整 V}+;bbUc-
administration expense 管理費用 ]i2\2MTW8
advances 預付 H%aLkV!J
advertising expense 廣告費 ,$$$_+m\
agency 代理 U:hC!t:
agent 代理人 _Qc\v0%
agreement 契約 .
*xq =
allotments 分配數 3HR]T Q%r
allowance 津貼 :G/]rDtd
amalgamation 合併 ZNeqsN{
amortization 攤銷 >+8I =S
amortized cost 應攤成本 J?fh3RW9
annuities 年金
RQNi&zX/
applied cost 已分配成本 L-{r*ccIW
applied expense 已分配費用 'fFdqsXr
applied manufacturing expense 己分配製造費用 |/s2AzDD
apportioned charge 攤派費用 ZY$@_D OB}
appreciation 漲價 ;@~*z4U
article of association 公司章程 I.1l
assessment 課稅 dvF48,kr
assets 資產 gi@ji-10
attorney fee 律師費
7#qL9+G
audit 審計 [{LnE:
auditor 審計員 $OoN/^kv
average 平均數 uA`PZ|
average cost 平均成本 ?u!AHSr(
bad debt 壞賬 X>8?p'*
balance 餘額 K/m)f
#
balance sheet 資產負債表 pu*u[n
bank account 銀行賬戶 kA=~
8N
bank balance 銀行結存 L b;vrh;A
bank charge 銀行手續費 $50"3g!Y
bank deposit 銀行存款 Am0C|(#Xm
bank discount 銀行貼現 )'`AX\
bank draft 銀行匯票 [j U
bank loan 銀行借款 q'@Ei4
bank overdraft 銀行透支 l5]oS?>y
bankers acceptance 銀行承兌 #(g+jb0E
bankruptcy 破產 .|`=mx
bearer 持票人 w?W e|x3
beneficiary 受益人 (H%d]
bequest 遺產 &ntP
~!w
bill 票據 v|2q2 bz
bill of exchange 匯票 ^|i\d\
bill of lading 提單 Cf=q_\0|W
bills discounted 貼現票據 Mq lo:7
^F
bills payable 應付票據 G_N-}J>EP
bills receivable 應收票據 6cT~irP
board of directors 董事會 |abst&yp
bonds 債券 iZ6C8HK&&
bonus 紅利 \"`>-v"h
book value 賬面價值 BRXb<M^;_
bookkeeper 簿記員 &zX 3
bookkeeping 簿記 + >gbZ-S
branch office general ledger 支店往來賬戶 AKCfoJ
broker 經紀人 Bx : So6:
brought down 接前
ka)LK@p6
brought forward 接上頁 X>Xp&o
budget 預算 6Vbv$ AU
by-product 副產品 cm 9
oG
by-product sales 副產品銷售 i,Wm{+H-O
capital 股本 _Z66[T+M
capital income 資本收益 Pn'(8bRm
capital outlay 資本支出 OV("mNh
capital stock 股本
[q+e]kD
capital stock certificate 股票 cov#Z
ux
carried down 移後 Sa?5iFg
carried forward 移下頁 M?~<w)L}
cash 現金 K
l0t
yeT
cash account 現金賬戶 +fP/|A8P
cash in bank 存銀行現金 y.*=Ww+
cash on delivery 交貨收款 7?!Z+r
cash on hand 庫存現金 ZG/8 Ds
cash payment 現金支付 xV>iL(?
cash purchase 現購 f{^M.G@
cash sale 現沽 sE%<"h\_0
cashier 出?#123;員 H
MjeGO.i
cashiers check 本票 &I}T<v{f
certificate of deposit 存款單折 Ng'ZAG;O
certificate of indebtedness 借據 [cQ<dVaTX
certified check 保付支票 `zzKD2y
certified public accountant 會計師 42J';\)oP
charges 費用 gF,[u
charge for remittances 匯水手續費 +r-dr>&H@
charter 營業執照 wsJ%*
eYf
chartered accountant 會計師 /y9J)lx
chattles 動產 .qIy7_^
check 支票 ~C"k$;(n
che stub 支票存根 y KYP
closed account 己結清賬戶 "0'*q<8
closing 結算 O\4+_y
closing entries 結賬紀錄 @k+%y'Y?
closing stock 期末存貨 ,u&tB|,W,
closing the book 結賬 ||=[kjG~
columnar journal 多欄日記賬 O@r.>
combination 聯合 *TM;trfz
commission 佣金 G !1~i*P$u
commodity 商品 ."IJmv
common stock 普通股 z#{0;t
company 公司 !]rETP_
compensation 賠償 #
cN_ y
compound interest 複利 5e#&"sJ.1
consignee 承銷人 $"sq4@N
consignment 寄銷 -Wlp=#9
consignor 寄銷人 ~[|V3h4v
consolidated balance sheet 合併資產負債表 :Su #x
I
consolidated profit and loss account 合併損益表 \K?(
consolidation 合併 WxVn&c\
construction cost 營建成本 wC(vr.,F
construction revenue 營建收入 4{;8:ax&w
contract 合同 4d^
\l!
control account 統制賬戶 n5Nan
copyright 版權 ]6t]m2~\
corporation 公司 ~K~b`|1
cost 成本 x"
>W u2
cost accounting 成本會計 Mw"xm9(Q
cost of labour 勞工成本 [=F>#8=
cost of production 生產成本 AT B\^;n.
cost of manufacture 製造成本 7P<r`,~k-
cost of sales 銷貨成本 YgE]d?_h
cost price 成本價格 < /;Q8;0
credit 貸方 4F05(R8k
credit note 收款通知單 7FmbV/&c
creditor 債權人 m:)Z6
crossed check 橫線支票 $Wit17j
current account 往來活期賬戶 ?HrK\f3wWO
current asset 流動資產 ~ X-)_zH
current liability 流動負債 _:35d1[
current profit and loss 本期損益 aO8ch
debit 借方 UL
86-R!
debt 債務 C#
MFpT
debtor 債務人 N\9}\Rk@
deed 契據 YfE>Pn'r
deferred assets 遞延資產 j/)"QiS*?
deferred liabilities 遞延負債 _W)`cr
delivery 交貨 Lw*;tL<,
delivery expense 送貨費 }.0Bl&\UK
delivery order 出貨單 W8
w3~
demand draft 即期匯票 m7$8k@r
demand note 即期票據 wYZT D*A2h
demurrage charge 延期費 &qJPwO
deposit 存款 9YP*f
deposit slip 存款單 "pt+Fe|@c;
depreciation 折舊
w3^NL(>
direct cost 直接成本 kTnOmAw
direct labour 直接人工 Ne3R.g9;Z
director 董事 81~Kpx
discount 折扣 gRBSt
M&hU
discount on purchase 進貨折扣 U?gl"6x
Z+g1~\