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。 w2xD1oK~o
+%j27~R>D
acceptance 承兌 @?e~l:g})g
account 賬戶 cz,CL/rno
accountant 會計員 ZxSnqbyA*
accounting 會計
>d`GNE
accounting system 會計制度 )C"ixZ>2xQ
accounts payable 應付賬款 sCw>J#@2>
accounts receivable 應收賬款 OD7^*
j(p`
accumulated profits 累積利益 EUs9BJFP
adjusting entry ?#123;整記錄 2FaCrc/
adjustment ?#123;整
ilQ}{p6I
administration expense 管理費用 0^tY|(b3/M
advances 預付 eCR^$z=c
advertising expense 廣告費 . q
-:3b
agency 代理 OvQzMXU^I
agent 代理人 &lU\9
agreement 契約 $)@D(m,ybd
allotments 分配數 p*5_+u
allowance 津貼 = r/8~~=
amalgamation 合併 FRR05%K
amortization 攤銷 d+G%\qpzQ
amortized cost 應攤成本 r'y Nc&~
annuities 年金 qE2VUEv5Y
applied cost 已分配成本 ]e),#_M
applied expense 已分配費用 ,9d]-CuP;
applied manufacturing expense 己分配製造費用 C_>XtcU
apportioned charge 攤派費用 tz2=l.1
appreciation 漲價 ]B;`Jf
article of association 公司章程 OU.}H $x"
assessment 課稅 a9;KS>~bq
assets 資產
:QP1!
attorney fee 律師費 i$%Bo/Y
audit 審計 t O.5
auditor 審計員 LDEc}XXb
average 平均數 3QBzyJWf
average cost 平均成本 Pb;c:HeI/
bad debt 壞賬 B<L7`xL
balance 餘額 2DPv7\fW
balance sheet 資產負債表 n_; s2,2r
bank account 銀行賬戶 $365VTh"
bank balance 銀行結存 8#JX#<HEo
bank charge 銀行手續費 s&pnB
bank deposit 銀行存款 }\S'oC\[
bank discount 銀行貼現 {|>Wwa2e
bank draft 銀行匯票 &~+QPnI>Pm
bank loan 銀行借款 e(/F:ZEh
bank overdraft 銀行透支 Z" ;q w
bankers acceptance 銀行承兌 ^?H|RAp
bankruptcy 破產 66F?exr
bearer 持票人 M 5w/TN
beneficiary 受益人 nS3Aadm
bequest 遺產 iii|;v]+
bill 票據 3s?u05_
bill of exchange 匯票 }R16WY_'
bill of lading 提單 OWwqCPz.
bills discounted 貼現票據 ?-:2f#bC
bills payable 應付票據 >Y8\f:KQ
bills receivable 應收票據 hT 1JEu
board of directors 董事會 JqMF9|{H
bonds 債券 5C1EdQ4S0
bonus 紅利 %gO/mj3*
book value 賬面價值 aR6F%7gvz
bookkeeper 簿記員 5z0VMt
bookkeeping 簿記 H}kSXKO8!8
branch office general ledger 支店往來賬戶 CR'%=N04^
broker 經紀人 =3(Auchl$Y
brought down 接前 F<b'{qf"
brought forward 接上頁 [HYr |T
budget 預算 B2j1GJEO
by-product 副產品 Q*T'tkp
by-product sales 副產品銷售 K [DpH&
capital 股本 Jf?6y~X>Y
capital income 資本收益 E>]K#H
capital outlay 資本支出 1}a4
AGAp
capital stock 股本 RV
V`
capital stock certificate 股票 AcuF0KWw/
carried down 移後 "."(<c/3
carried forward 移下頁 rWL;pM<
cash 現金 y8s!sO
cash account 現金賬戶 :1UMA@HP
cash in bank 存銀行現金 r~)fAb?
cash on delivery 交貨收款 .+ u
b\
cash on hand 庫存現金 wxvi)|)
cash payment 現金支付 A`Dx]y
cash purchase 現購 mF\!~ag|
cash sale 現沽 SdYf^@%}F
cashier 出?#123;員 z4SJxL
cashiers check 本票 ` 'Qb?F6
certificate of deposit 存款單折 7C7.}U
certificate of indebtedness 借據 *KvD$(ny
certified check 保付支票 uRko[W(
certified public accountant 會計師 PX|@D_%Y=
charges 費用 U)bv,{-q
charge for remittances 匯水手續費 [y@*vQw
charter 營業執照 * $f`ouJl
chartered accountant 會計師 HCN/|z1Xq
chattles 動產 ffmtTJFC5
check 支票 zw+aZDcV(
che stub 支票存根 V#dga5*]
closed account 己結清賬戶 L_!ShE
closing 結算 HGGq;Nbm
closing entries 結賬紀錄 VGQ~~U7}@
closing stock 期末存貨 "wOfs$w%s
closing the book 結賬 swF{}S"
columnar journal 多欄日記賬 nFn!6,>E
combination 聯合 -n05Z@7
commission 佣金 )6)bI.BY
commodity 商品 !}TsFa
common stock 普通股 d{4;
qM#
company 公司 AV
pg
compensation 賠償 z/{X{+Z
compound interest 複利 *(Dmd$|0|
consignee 承銷人 .}!.4J%q2
consignment 寄銷 Gc|)4c
consignor 寄銷人 2DW@}[G
consolidated balance sheet 合併資產負債表 } jj)
consolidated profit and loss account 合併損益表 GjhTF|
consolidation 合併 &+2l#3}
construction cost 營建成本 3
39q%j$
construction revenue 營建收入 ]X>yZec
contract 合同 *XTd9E^tXq
control account 統制賬戶 ls@]%pz.1d
copyright 版權 p'
>i3T(
corporation 公司 +%W8Juu
cost 成本 |GnTRahV.
cost accounting 成本會計 SQ>i:D;
cost of labour 勞工成本 _HUbE /
cost of production 生產成本 nzflUR{`-
cost of manufacture 製造成本 iT-coI
cost of sales 銷貨成本 ,Z"<-%3
cost price 成本價格 6$r\p2pi0
credit 貸方 /WTEz\k
credit note 收款通知單 p:4jY|q
creditor 債權人 y'_8b=*
crossed check 橫線支票 _nbr%PD,
current account 往來活期賬戶 [%.v;+L
current asset 流動資產 sW[-q
PK<
current liability 流動負債 !&VfOx:PN
current profit and loss 本期損益 v=N?(6T
debit 借方 KMRPleF
debt 債務 B ?VTIq>
debtor 債務人 @gI1
:-chB
deed 契據 `$T$483/
deferred assets 遞延資產 PE%$g\#?
deferred liabilities 遞延負債 Vx_33";S\
delivery 交貨 ,S-h~x
delivery expense 送貨費
@RoZd?
delivery order 出貨單 &
N7ji
demand draft 即期匯票 ntW@Fm:bw>
demand note 即期票據
e,U:H~+]
demurrage charge 延期費 t7+A!7b{
deposit 存款 Wgwd?@uK
deposit slip 存款單 =01X
depreciation 折舊 r`O
Yq
direct cost 直接成本 l[}4
X/
direct labour 直接人工 U[C4!k:0
director 董事 &3Zq1o
discount 折扣 3 t,_{9
discount on purchase 進貨折扣 ~ nsb
Gnkar[oa&