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。 y5j:+2|I
ZR}v_]l^
acceptance 承兌 D j
9aTO
account 賬戶 _'!?fA
accountant 會計員 8IlUbj
accounting 會計 YP02/*'
accounting system 會計制度 ]\xt[/?{
accounts payable 應付賬款 ,IPt4EH
$
accounts receivable 應收賬款 $k\bP9
accumulated profits 累積利益 g9pKoi|\E
adjusting entry ?#123;整記錄 F6q=W#~
adjustment ?#123;整 a 20w.6F
administration expense 管理費用 {zcG%b WJ
advances 預付 L}*o8l`
advertising expense 廣告費 )4ek!G]Rb
agency 代理 oDA'$]UL
agent 代理人 3HrG^
/
agreement 契約 FSQB{9,H
allotments 分配數 *B|hRZka1A
allowance 津貼 Qf=^CQ=lV
amalgamation 合併 8?nn4]P
amortization 攤銷 n>v1<^
amortized cost 應攤成本
Imhk U%
annuities 年金 +yO) 3
applied cost 已分配成本 FAnz0p+t
applied expense 已分配費用 G!I++M"
applied manufacturing expense 己分配製造費用 (10t,n$
apportioned charge 攤派費用 ]"T157F
appreciation 漲價 bPFGQlmIO
article of association 公司章程 *1dZs~_
assessment 課稅 v"1&xe^4
assets 資產 u<:uL
attorney fee 律師費 eQ[akVM
k
audit 審計 Eg`~mE+a
auditor 審計員 LG,? ,%_s
average 平均數 ,h^6y
average cost 平均成本 @:zC!dR)G
bad debt 壞賬 jo"nK,r
balance 餘額 ;&j'`t
P
balance sheet 資產負債表 LOkgeJuWv
bank account 銀行賬戶 E^rBs2;9
bank balance 銀行結存 }6[jJ`=gOx
bank charge 銀行手續費 |^ 8ND#x
bank deposit 銀行存款 2@a'n@-
bank discount 銀行貼現 %h ;oi/pe
bank draft 銀行匯票 uN<=v&]q
bank loan 銀行借款 K7&]|^M9
bank overdraft 銀行透支 t[!,puZc#
bankers acceptance 銀行承兌 B@-\.
m
bankruptcy 破產 9mDdX
bearer 持票人 oqwW
beneficiary 受益人 js"Yh
bequest 遺產 ?/&X_O
bill 票據 Nt8"6k_
bill of exchange 匯票 rwDLBpk
bill of lading 提單 <o()14
bills discounted 貼現票據
ia\Gmh
bills payable 應付票據 X40
gJV<
bills receivable 應收票據 qY-aR;
board of directors 董事會 .'M.yE~5J
bonds 債券 4}N+o+
bonus 紅利 BPkMw'a:
book value 賬面價值 b$Hbo;_
bookkeeper 簿記員 mdL T7
bookkeeping 簿記 qE2<vjRg
branch office general ledger 支店往來賬戶 ! =21K0~t#
broker 經紀人 {($m LfC4
brought down 接前 DH\Ox>b=
brought forward 接上頁 wrJQkven-
budget 預算 G:b6Wf
by-product 副產品
`P\H{
by-product sales 副產品銷售 nycJZ}f:wP
capital 股本 ~*EipxhstJ
capital income 資本收益 TQeIAy
capital outlay 資本支出 ?T73BL=
capital stock 股本 ?:vg`m!*
capital stock certificate 股票 Lb$Uba-_
carried down 移後 s8(Z&pQ
carried forward 移下頁 aEdMZ+P.
cash 現金
.nIGs'P
cash account 現金賬戶 4Ty?>'*|
cash in bank 存銀行現金 P:6K
cash on delivery 交貨收款 fQ~~%#z1
cash on hand 庫存現金 0 D4 4
cash payment 現金支付 (1S9+H>g
cash purchase 現購 Qq{tX
cash sale 現沽 kN 2mPD/
cashier 出?#123;員 v0WB.`rO
cashiers check 本票 gm]q<~eMW
certificate of deposit 存款單折 0e>?!Z
E
certificate of indebtedness 借據 q#Otp\f
certified check 保付支票 r|Uz?
certified public accountant 會計師 uu4!e{K
charges 費用 Y]R=z*i%
charge for remittances 匯水手續費 O^c?w8
charter 營業執照 n)cc\JPQ
chartered accountant 會計師 :6C R~p
chattles 動產
T\zn&6
check 支票 s7E %Et
che stub 支票存根 :OU(fz]
closed account 己結清賬戶 bg3kGt0
closing 結算 Fc=F2M o?
closing entries 結賬紀錄 fc:87ZR{K
closing stock 期末存貨 z1RHdu0;z
closing the book 結賬 $hJ 4=F
columnar journal 多欄日記賬 7 HL
Uk3
combination 聯合 b%F'Ou~
commission 佣金 3mE8tTA$R
commodity 商品 x2~fc
common stock 普通股 78T;b7!-C
company 公司 !b K;/)
compensation 賠償 fX:G;vYn
compound interest 複利 mMZ=9 ?m
consignee 承銷人 tre`iCH~
consignment 寄銷 %xx;C{g;a
consignor 寄銷人 -[=@'NP
consolidated balance sheet 合併資產負債表 V'.gE6we
consolidated profit and loss account 合併損益表 ZnbpIJ8cV
consolidation 合併 3Qv9=q|[b
construction cost 營建成本 K~&3etQF
construction revenue 營建收入 |<]wM(GxE
contract 合同 YS9)%F=X
control account 統制賬戶 bMqS:+
copyright 版權 ENYc.$r
corporation 公司 UQ e1rf
cost 成本 $43CNnf3N
cost accounting 成本會計 @uxg;dyI~
cost of labour 勞工成本 ' z^v}~
cost of production 生產成本 kad$Fp39
cost of manufacture 製造成本 5*"WS $
cost of sales 銷貨成本 5=poe@1g
cost price 成本價格 l 9rN!Q|
credit 貸方 4mGRk)hk:>
credit note 收款通知單 IOrYm
creditor 債權人 ~8Ef`zL
crossed check 橫線支票 }q /[\3
current account 往來活期賬戶 ,;=
S\
current asset 流動資產 "g!/^A!!
current liability 流動負債 D1fUEHB}A8
current profit and loss 本期損益 R'1"`@fG
debit 借方 f`J[u!Ja
debt 債務 0"@p|nAa
debtor 債務人 G~lnX^46"
deed 契據 ||Wg'$3
deferred assets 遞延資產 H~<wAer,Op
deferred liabilities 遞延負債 j~ qm5}
delivery 交貨 n*=Tm
KQ
delivery expense 送貨費 KC\W6|NtGj
delivery order 出貨單 VDy_s8Z#
demand draft 即期匯票 /3`fO^39Ta
demand note 即期票據 xl,?Hh%#
demurrage charge 延期費 ,+g0#8?p^x
deposit 存款 NjA\*M9
deposit slip 存款單 SMm$4h R
depreciation 折舊 Sj'.)nz>
direct cost 直接成本 \
?k"AtL
direct labour 直接人工 # f{L;
director 董事 VS
<w:{*
discount 折扣 P$A'WEO'
discount on purchase 進貨折扣 6}mSA@4&
sr.!EQ ]