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。 gZs8BKO
ynN[N(m#
acceptance 承兌 <!vAqqljt
account 賬戶 `&U ['_%
accountant 會計員 s"?&`S
accounting 會計 W$Bx?}x($
accounting system 會計制度 VRoeq {
accounts payable 應付賬款 "zO+!h'o
accounts receivable 應收賬款 3:Sv8csT
accumulated profits 累積利益 m H'jr$ ?
adjusting entry ?#123;整記錄 &~Q ?k
adjustment ?#123;整 O"mU#3?
administration expense 管理費用 UmU=3et<Wj
advances 預付 Sk$XC
advertising expense 廣告費 4>^ %_Xj[
agency 代理 <u"#Jw/VP
agent 代理人 k>Qr14F
agreement 契約 m-a_<xo
allotments 分配數 %;PPu$8K9
allowance 津貼 +*
)Qi)
amalgamation 合併 P"u* bqk
amortization 攤銷
)[)-.{q
amortized cost 應攤成本 qD#-q vn
annuities 年金 'F+O+-p+
applied cost 已分配成本 0r=Lilu{q
applied expense 已分配費用 nx,67u/Pb
applied manufacturing expense 己分配製造費用 '
n~N*DH
apportioned charge 攤派費用 v4|kiy
appreciation 漲價 N[ArwV2O
article of association 公司章程 @Cm"lv.hz
assessment 課稅 R< xxwjt
assets 資產 g m],
attorney fee 律師費 j>R7OGg'
audit 審計 W9V%Xc`LQ
auditor 審計員 2#1FI0,Pa*
average 平均數 4DfTVO"h
average cost 平均成本 +.\JYH=yEr
bad debt 壞賬 N
&p=4
balance 餘額 [;5HI'px
balance sheet 資產負債表 >e-XZ2>Sj
bank account 銀行賬戶 n]coqJ
bank balance 銀行結存 uD:O[H-x
bank charge 銀行手續費 Ed*`d>
bank deposit 銀行存款 wQnr*kyza
bank discount 銀行貼現 ? *I9
bank draft 銀行匯票 %v~j10e
bank loan 銀行借款 5'V'~Q%
bank overdraft 銀行透支 x'JfRz
bankers acceptance 銀行承兌 OR"n i
bankruptcy 破產 ^Z:x poz,
bearer 持票人 )vGRfFjw_
beneficiary 受益人 F<-Pbtw
bequest 遺產 ;N"XW=F4e
bill 票據 !b _<_Y{l
bill of exchange 匯票 NK#Dq&W+&
bill of lading 提單 sQih
yq6U;
bills discounted 貼現票據 Z/x<U.B
bills payable 應付票據 rhn*kf{8
bills receivable 應收票據 <6L$:vT_
board of directors 董事會 "?qu(}|
bonds 債券 6u:5]e8
bonus 紅利 [V
jd)%
book value 賬面價值 [sNn^x
bookkeeper 簿記員 "hlIGJ?_=
bookkeeping 簿記 ]r"{G*1Q
9
branch office general ledger 支店往來賬戶 ,CM$A}7[
broker 經紀人 5K6_#g4"
brought down 接前 ir,Zc\C
brought forward 接上頁 H#Og0gEE}5
budget 預算 At bqj?
by-product 副產品 QdW%5lM+
by-product sales 副產品銷售 v@t*iDa?7
capital 股本 Z p_
_
capital income 資本收益 Ugdm"
capital outlay 資本支出 p-(Z[G*
capital stock 股本 m/ 6oQ
capital stock certificate 股票 HZK0Ldf
carried down 移後 Cq(Xa-
carried forward 移下頁 1@nR.v"$
cash 現金 TyBNRnkt
cash account 現金賬戶 J0=`n(48B
cash in bank 存銀行現金 hCxL4LrF
cash on delivery 交貨收款 +j@|D@z
cash on hand 庫存現金 Aoo'i
cash payment 現金支付 "!Qhk3*
cash purchase 現購 n3|~X/I
cash sale 現沽 ,<vrDHR
cashier 出?#123;員 ^c(PZ,/#JB
cashiers check 本票 3mm`8!R
certificate of deposit 存款單折 vy"L
sr3
certificate of indebtedness 借據 M"9
zK[cz
certified check 保付支票 *UyV@
certified public accountant 會計師 2Qy!Aa
charges 費用 4
^+hw;
charge for remittances 匯水手續費 ,^<+5TYM7
charter 營業執照 &^uzg
&,;
chartered accountant 會計師 W#lvH=y
chattles 動產 3x=F
check 支票 ]nQ$:%HP
che stub 支票存根 ?xf;#J+{8
closed account 己結清賬戶 _$bx4a
closing 結算 VmUM_Q~
closing entries 結賬紀錄 @Op8^8$`
closing stock 期末存貨 AQiP2`?
closing the book 結賬 eLC&f}
columnar journal 多欄日記賬 tm|lqa
combination 聯合 n7MS{`
commission 佣金 FI/YJ@21
commodity 商品 -pD&@Wlwak
common stock 普通股 mhVoz0%1X
company 公司 t~a$|(
9
compensation 賠償 ZK
?x_`w
compound interest 複利 Ffxk] o&%c
consignee 承銷人 52["+1g\
consignment 寄銷 cdfll+
consignor 寄銷人 SQ
Fey~
consolidated balance sheet 合併資產負債表 (Dar6>!
consolidated profit and loss account 合併損益表 =3zn
Ta }
consolidation 合併 h#n8mtt&i
construction cost 營建成本 L$Leo6<3a
construction revenue 營建收入 \Zh)oUHd
contract 合同 ( Lu.^
control account 統制賬戶 TcP1"wc
copyright 版權 Gzir>'d2'V
corporation 公司 wU ; f
cost 成本 (O-)uC
cost accounting 成本會計 ATzNV=2s
cost of labour 勞工成本 &S3W/lQs
cost of production 生產成本 ~`})
x(!
cost of manufacture 製造成本 ~4>Xi*
B
cost of sales 銷貨成本 qE`
=^
cost price 成本價格 wqwJpWIe
credit 貸方 ^i8I 1@ =
credit note 收款通知單 9V],X=y~
creditor 債權人 pNqf2CnnT
crossed check 橫線支票 'iVo,m[yKU
current account 往來活期賬戶 Me}TW!GC
current asset 流動資產 C}h@ El
current liability 流動負債 jzj{{D[^
current profit and loss 本期損益 ZM vTDH!
debit 借方 IP'igX
debt 債務 @|GeR
debtor 債務人 |tg?b&QR
deed 契據 (v`;ym
deferred assets 遞延資產 Z8&C-yCC
deferred liabilities 遞延負債 |g7h#F~
delivery 交貨 Ke ?uE
delivery expense 送貨費 ,OKM\N,
delivery order 出貨單 ?:?4rIZ<
demand draft 即期匯票 SznE:+
demand note 即期票據 7idi&h"
demurrage charge 延期費 Qsntf.fT
deposit 存款 X}*o[;2G
deposit slip 存款單 z/YMl3$l~
depreciation 折舊 ys/mv'#>
direct cost 直接成本 S(J\<)b
direct labour 直接人工 &Bn; Vi
director 董事 gx*rSS?=N
discount 折扣 m"G N^V7
discount on purchase 進貨折扣 M?B(<j1Ri
+?iM$}8!U