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。 8kL4~(hY
is;XmF*5=
acceptance 承兌 ;^u*hZN[Up
account 賬戶 $& ~;@*[
accountant 會計員 8ovM\9qT
accounting 會計 !c W[G/W8
accounting system 會計制度 t q50fq'
accounts payable 應付賬款 l3o#@sz:
accounts receivable 應收賬款 [U
=Uo*
accumulated profits 累積利益 z2c5m
adjusting entry ?#123;整記錄 Cr/`keR
adjustment ?#123;整 ws/63d*
administration expense 管理費用 iTo k[uJ}
advances 預付 G\gMC
<3
advertising expense 廣告費 N^0uit
agency 代理 GyI-)BlDC
agent 代理人 KU9Z"9#
agreement 契約 (P
|~>k
allotments 分配數 ;$j7H&UNQj
allowance 津貼 vEe NW
amalgamation 合併 hqSJ(gs{
amortization 攤銷 4 {GU6v)f
amortized cost 應攤成本 \(UKdv
annuities 年金 +#J,BKul
applied cost 已分配成本 WP**a Bp
applied expense 已分配費用 (n{wg(R
applied manufacturing expense 己分配製造費用 bF}V4"d,B3
apportioned charge 攤派費用 D<{{ :7n
appreciation 漲價 N[|Nxm0z/C
article of association 公司章程 ?NNn:t iD
assessment 課稅 ~:Uwg+]j
assets 資產 X
2 6
attorney fee 律師費 .S\&L-{
audit 審計 Oeya%C5'
auditor 審計員 zW |=2oX2
average 平均數 5
LP?Ij
average cost 平均成本 >XW*T5aUA
bad debt 壞賬 #<7O08:
balance 餘額 ,38Eq`5&W
balance sheet 資產負債表 HG>j5
bank account 銀行賬戶 &B
b<4R
bank balance 銀行結存 `'_m\uo
bank charge 銀行手續費 h:\oly\
bank deposit 銀行存款 ~q +[<xR\
bank discount 銀行貼現 ^,Ydr~|T
bank draft 銀行匯票 }f>H\iJe
bank loan 銀行借款 0"k|H&
bank overdraft 銀行透支 {4 >mc'dv
bankers acceptance 銀行承兌 TB6m0qX(
bankruptcy 破產 v{x{=M]
bearer 持票人 `ejUs]SR
beneficiary 受益人 xom<P+M!|
bequest 遺產 G`=r^$.3WB
bill 票據 5-u=o)>
bill of exchange 匯票 _+f+`]iM
bill of lading 提單 "](6lB1Oe
bills discounted 貼現票據 &.i^dO^}
bills payable 應付票據 "R
#k~R
bills receivable 應收票據 Pj#'}ru!
board of directors 董事會 5wt TP ;P
bonds 債券 Q'B6^%:<~
bonus 紅利 qUF'{K
book value 賬面價值 i@"e,7mSG
bookkeeper 簿記員 s'P( ,!f
bookkeeping 簿記 em@EDMvI
branch office general ledger 支店往來賬戶 XdEPbD-
broker 經紀人 iGXI6`F"
brought down 接前 G1T^a>tj4
brought forward 接上頁 -7
>)i
budget 預算 3.
WF}8
by-product 副產品 Y
o0FUj
by-product sales 副產品銷售 BF|(!8S$U
capital 股本 I XA>`D
capital income 資本收益 }$su4A@0
capital outlay 資本支出 1,y&d}GW
capital stock 股本 aiCFH_H4;L
capital stock certificate 股票 V%
TH7@y
carried down 移後 L7Dh(y=;7
carried forward 移下頁 JYqSL)Ta*t
cash 現金 5R MS(
cash account 現金賬戶 }b3/b
cash in bank 存銀行現金 lw%?z/HDf
cash on delivery 交貨收款 u8b2$D
cash on hand 庫存現金
05\dl
cash payment 現金支付 &FdWFt=X
cash purchase 現購
ye6H*K
cash sale 現沽 #PLEPB
cashier 出?#123;員 6V9doP ]i
cashiers check 本票 K2_Qu't0$
certificate of deposit 存款單折 .o{0+fC#
certificate of indebtedness 借據 wy1X\PJjH
certified check 保付支票 > Vb@[
certified public accountant 會計師 rk2xKm^w
charges 費用 W><Zn=G4)b
charge for remittances 匯水手續費 6bc337b
charter 營業執照 UO`;&e-DB
chartered accountant 會計師 3{Nbp
chattles 動產 igf)Hb;5
check 支票 z~6y+
che stub 支票存根 84zTCX
closed account 己結清賬戶 $L4/I !Yf
closing 結算 6+rlXmd
closing entries 結賬紀錄 N8cAqr
closing stock 期末存貨 !4@G3Ae22
closing the book 結賬 {X]R-1>
columnar journal 多欄日記賬 Q3W#`6jpF
combination 聯合 d87vl13
commission 佣金 +H/jK @
commodity 商品 RNVbcd
common stock 普通股 S&nxo
k`e^
company 公司 t5k!W7C
compensation 賠償 $>M<j
compound interest 複利 x LBQ
consignee 承銷人 l2%bF8]z
consignment 寄銷 qr\!*\9
consignor 寄銷人 4o:hyh
consolidated balance sheet 合併資產負債表 u#7+U\
consolidated profit and loss account 合併損益表 _&3<6$}i"
consolidation 合併 +eX)48
construction cost 營建成本 w
JwX
[\
construction revenue 營建收入 l*b)st_p%
contract 合同 q}Z3?W
control account 統制賬戶 ajl
2I/D
copyright 版權 *=" 8
?Z
corporation 公司 SZ![%)83
cost 成本 n@C~ev@%S
cost accounting 成本會計 rI$`9d
cost of labour 勞工成本 Wm'QP4`
cost of production 生產成本 W_O)~u8
cost of manufacture 製造成本 fJ*:{48
cost of sales 銷貨成本 j Ib
cost price 成本價格 ylf[/='0K
credit 貸方 cR-~)UyrO
credit note 收款通知單 #BK 9 k>i
creditor 債權人 EY`H}S!xy
crossed check 橫線支票 jg
2qGC
current account 往來活期賬戶 7DW]JK l
current asset 流動資產 '+'CbWgY
current liability 流動負債 *MNHT`Y^o
current profit and loss 本期損益 "i.r@<)S
debit 借方 ? ]sM8Bd}
debt 債務 0rk]/--FGJ
debtor 債務人 SDG-~(Y
deed 契據 +YOKA*
deferred assets 遞延資產 sGDV]~E
deferred liabilities 遞延負債 hli|B+:m"
delivery 交貨 |4)
delivery expense 送貨費 ){s*n=KIO
delivery order 出貨單 Y /TlE?
demand draft 即期匯票 OkAK
demand note 即期票據 ;T]d
MfO
demurrage charge 延期費 q+SD6qM
deposit 存款 >M%\T}5
deposit slip 存款單 o{v&.z
depreciation 折舊 <q)4la
direct cost 直接成本 Dq\ Jz~
direct labour 直接人工 O40+M)e]
director 董事 wmNHT _
discount 折扣 4Ph
0:^i_
discount on purchase 進貨折扣 c;f!!3&
pi( -A