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。 awawq9)
Y
3gM{lS}h#
acceptance 承兌 S2NsqHJr
account 賬戶 H}$#aXEAn
accountant 會計員 lu{}j4
accounting 會計 "d#s|_n,d)
accounting system 會計制度 l-Xxv
accounts payable 應付賬款 ]6aM %r=c
accounts receivable 應收賬款 980+Y
accumulated profits 累積利益 *\`C!r
adjusting entry ?#123;整記錄 6
JL
7ut
adjustment ?#123;整 %z2nas$$g
administration expense 管理費用 t"L:3<U7
advances 預付 6RF01z|~_
advertising expense 廣告費 Z5U~g?
agency 代理 F;ZLoG*U
agent 代理人
d-*9tit
agreement 契約 z_H2L"Z
allotments 分配數 Q,4F=b
allowance 津貼 SB;Wa%
amalgamation 合併 YU"Am !
amortization 攤銷 2ReulL8j
amortized cost 應攤成本 H z6H,h
annuities 年金 jn7}jWA
applied cost 已分配成本 7q?YdAUz
applied expense 已分配費用 she`
_'?5
applied manufacturing expense 己分配製造費用 _ E%[D(
apportioned charge 攤派費用 [0}471
appreciation 漲價 CxRp$;rk
article of association 公司章程 -`RJk(
assessment 課稅 dnx}c4P
assets 資產 W@G[ gS\T
attorney fee 律師費 ZJ4"QsF
audit 審計 ,'9tR&S$_
auditor 審計員 T'V(%\w
average 平均數 o
aKf{$vg
average cost 平均成本 Q\oUZnD$=
bad debt 壞賬 _(jE](,
balance 餘額 7Y)wu$!7}
balance sheet 資產負債表 Ao\Vh\rQkq
bank account 銀行賬戶 bXW
)n<y
bank balance 銀行結存 OBl8kH(b>
bank charge 銀行手續費 Y1~SGg7(@
bank deposit 銀行存款 V;6M[ic}
bank discount 銀行貼現 KZE.}8^%D
bank draft 銀行匯票 *"5a5.`%,
bank loan 銀行借款 6?lg
6a/eO
bank overdraft 銀行透支 :+5afv}
bankers acceptance 銀行承兌 Gh
pd
k;
bankruptcy 破產 2mO#vTX4
bearer 持票人 qh'BrYu*
beneficiary 受益人 K8Y/XEK
bequest 遺產 jysV%q 3
bill 票據 >SJ$41"E
bill of exchange 匯票 h=tu+pn
bill of lading 提單 c-T
^
aR
bills discounted 貼現票據 >(rB[ZJ
bills payable 應付票據 CJOl|"UyJ
bills receivable 應收票據 OW}A48X[+
board of directors 董事會 ;40m goN
bonds 債券 of`]LU:
bonus 紅利 tb{{oxa,
k
book value 賬面價值 WK}+f4tdW[
bookkeeper 簿記員 ."X~?Nk
bookkeeping 簿記 :U q]~e
branch office general ledger 支店往來賬戶 Qzhnob#C9
broker 經紀人 O)|4>J*B
brought down 接前 713M4CtJ
brought forward 接上頁 ~K96y$ DTE
budget 預算 b1u'ukDP\
by-product 副產品 Zsogx}i-
by-product sales 副產品銷售 B|=maz:_
capital 股本 WS/+Yl
capital income 資本收益 \ Sby(l
capital outlay 資本支出 g)A0PvEu
capital stock 股本 \,!q[nC
capital stock certificate 股票 uq%3;#[0
carried down 移後 4Jr[8P0/A9
carried forward 移下頁 bW^QH-t
cash 現金 .^S78hr]n
cash account 現金賬戶 FBAC9}V"
cash in bank 存銀行現金 CD1=2
cash on delivery 交貨收款 _IC
DtG^
cash on hand 庫存現金 0|!<|N<
cash payment 現金支付 &U*J{OP|
cash purchase 現購 P
i!r}m
cash sale 現沽 xg^^ @o
cashier 出?#123;員 AV4HX\`{P0
cashiers check 本票 g<4M!gi
certificate of deposit 存款單折 $ F7gH
certificate of indebtedness 借據 #ljg2:I+
certified check 保付支票 _0q~s@-
certified public accountant 會計師 w%dIe!sV
charges 費用 u2BW]T]
charge for remittances 匯水手續費 &jZ|@K?
charter 營業執照 $cK
B+}
chartered accountant 會計師 T\!SA
chattles 動產 r_,m\'~s!
check 支票 !# :$u=
che stub 支票存根 p}DF$k%`
closed account 己結清賬戶 "ue$DyN
closing 結算 <1+6O[>{
closing entries 結賬紀錄 ZV]e-
closing stock 期末存貨 7 eQoc2X2
closing the book 結賬 :@`(}5F4
columnar journal 多欄日記賬 >X,Ag
combination 聯合 KbdfSF$
commission 佣金 H
L|spl(c
commodity 商品 5[2.5/
common stock 普通股 *t M7>
company 公司 E:4P1,%01+
compensation 賠償 UxcDDa/j2T
compound interest 複利 o-=d|dWG
consignee 承銷人 vZeYp
consignment 寄銷 B/D\gjb
consignor 寄銷人 Y`7#[g
consolidated balance sheet 合併資產負債表 hJo^Wo
consolidated profit and loss account 合併損益表 nuO3UD3
consolidation 合併 T[XP\!z]B!
construction cost 營建成本 z2Y_L8u2
construction revenue 營建收入 KCh
contract 合同 -V
u/TT0
control account 統制賬戶 aMvK8C%7
copyright 版權 9^QYuf3O
corporation 公司 yEUNkZ5^
cost 成本 }\ 939Y
cost accounting 成本會計 Wbn[Q2h5
cost of labour 勞工成本 n*m"L|:ff
cost of production 生產成本 f;Bfh3
cost of manufacture 製造成本 HCx%_9xlm
cost of sales 銷貨成本 ('**nP
cost price 成本價格 ;*-@OLT_K
credit 貸方 _:gGD8
credit note 收款通知單 RCh$j&Tn
creditor 債權人 ~0F9x9V
crossed check 橫線支票 ~njbLUB
current account 往來活期賬戶 B221}t
current asset 流動資產 ~1=.?Ho
current liability 流動負債 [7e{=\`=
current profit and loss 本期損益 iRUR4Zs
debit 借方 <p^*Ydx
debt 債務 {yHB2=nI
debtor 債務人
'9 *|N=
deed 契據 Rnj Jg?I=
deferred assets 遞延資產 [-E{}FL|
deferred liabilities 遞延負債 ! 2Xr~u7a
delivery 交貨 A3MZxu=':3
delivery expense 送貨費 {\svV
0)~
delivery order 出貨單 c}IX"
demand draft 即期匯票 \]U<h
ub
demand note 即期票據
<84C tv
demurrage charge 延期費 hJ;f1dZ7}
deposit 存款 GX7 eRqz >
deposit slip 存款單 c?.r"5#
depreciation 折舊 xTJSr2f
direct cost 直接成本 CGd[3}"
direct labour 直接人工 >[|GC/C
director 董事 :dY.D|j*
discount 折扣 29a_ZU7e6
discount on purchase 進貨折扣 obAs<nk
HJfQ]p'nK2