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。 ?B['8ju
Q:^.Qs"IK
acceptance 承兌 M" vd/FV
account 賬戶 rE?Fp
accountant 會計員 c`O(||UZT
accounting 會計 U+ANSW/
accounting system 會計制度 0K'^g0G
accounts payable 應付賬款 )cV*cDL1j
accounts receivable 應收賬款 m&a 8/5
accumulated profits 累積利益 zPc kM)
adjusting entry ?#123;整記錄 z,K;GZuP
adjustment ?#123;整 [Ol~}@gV
administration expense 管理費用 LK:J kjp^
advances 預付 ;hb_jW-0W
advertising expense 廣告費 _%]x-yH!@
agency 代理 q+{$"s9v
agent 代理人 9D[Jn}E:
agreement 契約 :d=:
>_[
allotments 分配數 c-oIP~,
allowance 津貼 (~N[j;W,_W
amalgamation 合併 g:eqB&&
amortization 攤銷 <44A*ux
amortized cost 應攤成本 %4,v2K
annuities 年金 Wy.^1M/n>~
applied cost 已分配成本 1"wZ [.
applied expense 已分配費用 T)o>U&KNP
applied manufacturing expense 己分配製造費用 ~A@HW!*Z@
apportioned charge 攤派費用 ,X}Jpi;/
appreciation 漲價 d;hv_h
article of association 公司章程 n5+Z|<3)
assessment 課稅 TD-o-*mO
assets 資產 ~UNK[
attorney fee 律師費 !hjA
audit 審計 0sfb$3y
auditor 審計員 F[)5A5+:Y
average 平均數 qV5lv-p
average cost 平均成本 N~|Z@pU"
bad debt 壞賬 Gy F
balance 餘額 3eERY[
balance sheet 資產負債表 N4)ZPLV
bank account 銀行賬戶 X
e2Zf
bank balance 銀行結存 X'J!.Jj
bank charge 銀行手續費 } /*U~!t
bank deposit 銀行存款 ib- H
jJ8
bank discount 銀行貼現 D"M[}$P
bank draft 銀行匯票 H b?0?^#
bank loan 銀行借款 ]sZ!
-q'8
bank overdraft 銀行透支 I=2b)"t0
bankers acceptance 銀行承兌 #HTq\J!
bankruptcy 破產 Tfp^h~&u
bearer 持票人 8Z!Mad
beneficiary 受益人 Q<>b3X>O
bequest 遺產 s("\]K
bill 票據 .$
]-::&
bill of exchange 匯票 Qs,4PPEg
bill of lading 提單 1) Nj.#)
bills discounted 貼現票據 /|m0)H.>
bills payable 應付票據 kRqe&N e
bills receivable 應收票據 xmi@
XL@t
board of directors 董事會 SS6K7
bonds 債券 T^icoX=c4
bonus 紅利 ^Lv)){t
book value 賬面價值 iAo/Dnp2J
bookkeeper 簿記員 L6./5`b
s
bookkeeping 簿記 h+ <Jv
branch office general ledger 支店往來賬戶 /B<QYvv
broker 經紀人 E N rcIZ
brought down 接前 )&j@ ={0
brought forward 接上頁 MdDL?ev
budget 預算 FfNUFx2N
by-product 副產品 ^^B~v<uK
by-product sales 副產品銷售 8"}8Nrb0
capital 股本 ;;|.qgxc~
capital income 資本收益 C6'K)P[p
capital outlay 資本支出 %-woaj
capital stock 股本
]0XlI;ah
capital stock certificate 股票 u|cP&^S
carried down 移後
66-tNy
carried forward 移下頁 mKsJ[)#.
cash 現金 S ,x';"
cash account 現金賬戶 t:"3MiM=c
cash in bank 存銀行現金 20# V?hX3
cash on delivery 交貨收款 WbwwI)1
cash on hand 庫存現金 [1nUq!uTm
cash payment 現金支付 l b;P&V
cash purchase 現購 6Ey
@)p..E
cash sale 現沽 zpjE_|
cashier 出?#123;員 ~jzjJ&O&
cashiers check 本票 <eZ*LK?
certificate of deposit 存款單折 8S7#tb@3
certificate of indebtedness 借據 1obajN
certified check 保付支票 5
^K\<+{~B
certified public accountant 會計師 ]h,iyWSs
charges 費用 {isL<
charge for remittances 匯水手續費 YmCu\+u
charter 營業執照 'Y.6sB
chartered accountant 會計師 >p'{!k
chattles 動產 fejC,H4I
check 支票 KP&xk13)
che stub 支票存根 p-r[M5;-^Q
closed account 己結清賬戶 gD2P)7:
closing 結算 2;(+]Ad<
closing entries 結賬紀錄 4fL`.n1^
closing stock 期末存貨 "8R
&c}
closing the book 結賬 %/ctt_p0x
columnar journal 多欄日記賬 74 &q2g{
combination 聯合 q[GDK^-g
commission 佣金 r
sq?4+\
commodity 商品 _N=f&~
T
common stock 普通股 [r!f&R
company 公司 `?O0)
compensation 賠償
Mi;Pv*
compound interest 複利 4,>9N9.?9
consignee 承銷人 dyk(/#*7W
consignment 寄銷 H~^)^6)^T
consignor 寄銷人 [N12X7O3
consolidated balance sheet 合併資產負債表 0HUylnXf0
consolidated profit and loss account 合併損益表 3I(;c ,S
consolidation 合併 ":f]egq
-
construction cost 營建成本 S@
g(kIo]
construction revenue 營建收入 Q'qX`K+@`
contract 合同 ?(n v_O
control account 統制賬戶 >ZW|wpO
copyright 版權 wSw> UU
corporation 公司 I]DD5l}\
cost 成本 L^r & .N\
cost accounting 成本會計 2v2XU\u{t
cost of labour 勞工成本 k(M:#oA!
cost of production 生產成本 0)M8Tm0$
cost of manufacture 製造成本 Kk*8
cost of sales 銷貨成本 ]jYFrOMy4S
cost price 成本價格 #f<
v%
credit 貸方 Inn{mmz
1
credit note 收款通知單 6]4#8tR1_
creditor 債權人 !-.GfI:q
crossed check 橫線支票 T@Y, 7ccpd
current account 往來活期賬戶 D$7#&2y
current asset 流動資產 3%hq<
current liability 流動負債 2:_6nWl
current profit and loss 本期損益 {}$Zff
debit 借方 z DU=2c4W9
debt 債務 ,uAp;"YJeV
debtor 債務人 :W5W
@8Y
deed 契據 5mC"8N1)
deferred assets 遞延資產 Xjkg7p,HD@
deferred liabilities 遞延負債 L,[Q{:C S
delivery 交貨 'E+"N'M|
delivery expense 送貨費
?C#E_
delivery order 出貨單 N0.|Mb"?t
demand draft 即期匯票 DU0/if9.
demand note 即期票據 Xl$,f`f~
demurrage charge 延期費 D}q"^"#T
deposit 存款 7@
)
deposit slip 存款單 3+15
yEeA
depreciation 折舊 ZZ7qSyBs?
direct cost 直接成本 d&[RfZ`
direct labour 直接人工 ==& y9e
director 董事 o6d x\
discount 折扣 T!8^R|!a6
discount on purchase 進貨折扣 BBRL_6
xC,x_:R`