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。 R&FO-{S
'-M9v3itC
acceptance 承兌 ]y~"M
account 賬戶 rYPj3!#
accountant 會計員 %{ +>\0x
accounting 會計 c%5Suu(J6
accounting system 會計制度 VX]Ud\(
accounts payable 應付賬款 C1po]Ott*
accounts receivable 應收賬款 E<r<ObeRv`
accumulated profits 累積利益 OXD*ZKi8
adjusting entry ?#123;整記錄 {q.|UCg[
L
adjustment ?#123;整 gRg8D{
administration expense 管理費用 ?d`j}
advances 預付 8&c:73=?X
advertising expense 廣告費 LXf*
agency 代理 NQIbav^5
agent 代理人 2*TPW
agreement 契約 dlCmSCp%
allotments 分配數 kadw1sYj
allowance 津貼 UaXWHCm`
amalgamation 合併
7;$[s6$
amortization 攤銷 m
e2$ R>@
amortized cost 應攤成本 O1Nya\^g<I
annuities 年金 _E8doV
applied cost 已分配成本 ,QPo%{:p
applied expense 已分配費用 uL
|O<
applied manufacturing expense 己分配製造費用
grTwo
apportioned charge 攤派費用 ?$~5ti#\
appreciation 漲價 D),hSqJ"
article of association 公司章程 }E#1Z\)
assessment 課稅 Dn@Sjsj>
assets 資產 v?s%qb= T
attorney fee 律師費 a}
V<CBi
audit 審計 Aga{
EKd
auditor 審計員 y4Lh:;
average 平均數 "HtaJVp//
average cost 平均成本 /5m ~t.Z9M
bad debt 壞賬 =PYS5\k
balance 餘額 9F2MCqvcm
balance sheet 資產負債表 vBYk"a6SD
bank account 銀行賬戶 {9XQ~t"m^
bank balance 銀行結存 -> `R[k
bank charge 銀行手續費 AQTV1f_
bank deposit 銀行存款 e,Sxu[2
bank discount 銀行貼現 gp NAM"
bank draft 銀行匯票 %,f(jQfg_
bank loan 銀行借款 mO&zE;/[
bank overdraft 銀行透支 ^ wb 9 n
bankers acceptance 銀行承兌 cHX~-:KOr
bankruptcy 破產 pReSvF}}C
bearer 持票人 ][B>`gC-
beneficiary 受益人 RSBk^
bequest 遺產 x P$\
}
bill 票據 >j)y7DSE
bill of exchange 匯票 |vgYi
bill of lading 提單 PH>`//D%n?
bills discounted 貼現票據 *Ke\Yb
bills payable 應付票據 "z4V@gk
bills receivable 應收票據 :I8HRk
p
board of directors 董事會 \?"p]&2UcB
bonds 債券 0X4I-xx#
bonus 紅利 TV~S#yg+H
book value 賬面價值 qz8Jvgu?
bookkeeper 簿記員 WB3YN+Xl3
bookkeeping 簿記 (lt{$0
branch office general ledger 支店往來賬戶 0,j!*
broker 經紀人 N `[ ?db-%
brought down 接前 $lb$ <
brought forward 接上頁 K[l5=)G0L
budget 預算 'M,O(utGv
by-product 副產品 BVu{To:g
by-product sales 副產品銷售 [}`-KpV!;
capital 股本 <v3pI!)x
capital income 資本收益 }X~"RQf9
capital outlay 資本支出 bVOJp% *s
capital stock 股本
\nU_UH
capital stock certificate 股票 3|=L1Pw#
carried down 移後 }A&I@2d
carried forward 移下頁 T+41,
cash 現金 ._TN;tR~'
cash account 現金賬戶 W{fNZb'
cash in bank 存銀行現金
bU$M)
cash on delivery 交貨收款 1t}
cash on hand 庫存現金 ~8U 0(n:^
cash payment 現金支付 i JS7g
cash purchase 現購 xM![
cash sale 現沽 AA0\C_W0p
cashier 出?#123;員 ]E^)d|_
cashiers check 本票 vr }-u
certificate of deposit 存款單折 s&1}^'|
certificate of indebtedness 借據 MzE1he1
certified check 保付支票 gjk;An
certified public accountant 會計師 }!N/?A5
charges 費用 @.L/HXu-P
charge for remittances 匯水手續費 lr ]C'dD
charter 營業執照 yiMqe^zy
chartered accountant 會計師
GK1oS
chattles 動產 DA>TT~L
check 支票 f<M!L>+M6
che stub 支票存根 v(zfq'^%`
closed account 己結清賬戶 ydMSL25<+
closing 結算 hG>kx8h
closing entries 結賬紀錄 Xn02p,,
closing stock 期末存貨 _pxurq{
closing the book 結賬 -
PTfsQk
columnar journal 多欄日記賬 ,n$NF0^l
combination 聯合 CW
-[c
commission 佣金 M2I*_pI
commodity 商品 K94bM5O 1
common stock 普通股 f$qkb$?]}
company 公司 B_*Ayk
compensation 賠償 rTqGtmulG
compound interest 複利 U:bnX51D4
consignee 承銷人 85lcd4&~
consignment 寄銷 ?_ eHvw
consignor 寄銷人 S|F:[(WaM
consolidated balance sheet 合併資產負債表 iXL
?ic
consolidated profit and loss account 合併損益表 Hyi'z 1
consolidation 合併 7"1]5\p^g
construction cost 營建成本 tVh"C%Vkr
construction revenue 營建收入 !|8"}ZF
contract 合同 i8S=uJ]n
control account 統制賬戶 y9.?5#aL
copyright 版權 rU6A^p\,
corporation 公司 MaPI<kYQv
cost 成本 d.HcO^
cost accounting 成本會計 Z\cD98B#
cost of labour 勞工成本 J|vg<[
cost of production 生產成本 [s{[
.0P]+
cost of manufacture 製造成本
+
)[@
cost of sales 銷貨成本 |a%Wd
cost price 成本價格 Vcnc=ct
credit 貸方
2$v8{Y&
credit note 收款通知單 `YqXF=-
creditor 債權人 Z{gm4YV
crossed check 橫線支票 k SgE_W)
current account 往來活期賬戶 O<E8,MCA[a
current asset 流動資產 XUnw*3tPJ
current liability 流動負債 hRMya#%-
current profit and loss 本期損益 SPXvi0Jg
debit 借方 Io[NN aF|
debt 債務 .rS.
>d^n
debtor 債務人 @_7rd
deed 契據 n oM=8C&U
deferred assets 遞延資產 WdlGnFAWh
deferred liabilities 遞延負債 `oH4"9&]k3
delivery 交貨 EB*C;ms
delivery expense 送貨費 -*i_8`
delivery order 出貨單 A=IpP}7J
demand draft 即期匯票 7mf&`.C
np
demand note 即期票據 3zu6#3^
demurrage charge 延期費 5-y*]:g(
deposit 存款 ?c+$9
deposit slip 存款單 &GkD5b
depreciation 折舊 6q>}M
direct cost 直接成本 -
jCj_@n
direct labour 直接人工 W]bgWKd
director 董事 AI|+*amTd
discount 折扣 9x|`XAB
discount on purchase 進貨折扣 n:2._s T
$;'M8L