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。 yxu7YGp%
h='&^1
acceptance 承兌 =3'B$PY
account 賬戶 3n7>qZ.d
accountant 會計員 0N
!rIz
accounting 會計 &?QKWxN
accounting system 會計制度 a] c03$f K
accounts payable 應付賬款 ?E!M%c@,
accounts receivable 應收賬款 o<48' >[
accumulated profits 累積利益 .{t5_,P
adjusting entry ?#123;整記錄 nt>3 i! l
adjustment ?#123;整 b)Nd}6}<?
administration expense 管理費用 X{cB%t
o
advances 預付 8u)>o*
:
advertising expense 廣告費 q/*veL
agency 代理 k}g4?
agent 代理人
z [[qrR
agreement 契約 U+B{\38
allotments 分配數 :dipk,b?n
allowance 津貼 ?
}ff O
amalgamation 合併 <^>
nR3E
amortization 攤銷 s7}-j2riq
amortized cost 應攤成本 mvpcRe
<
annuities 年金 ?Mo)&,
__
applied cost 已分配成本 b(@GKH"W
applied expense 已分配費用 ]:F!h2
applied manufacturing expense 己分配製造費用 VgbT/v
apportioned charge 攤派費用 %?V~7tHm>
appreciation 漲價 )Dhx6xM[a
article of association 公司章程 e9'0CH<
assessment 課稅 9f&
!Uw_W
assets 資產 |AExaO"jk
attorney fee 律師費 #G(ivRo
audit 審計 R!"`Po
auditor 審計員 R>Ox(MG
average 平均數 !}x-o`a5
average cost 平均成本 FU*q9s `
bad debt 壞賬 ^u
x'
-/
balance 餘額 *7*cWO=
balance sheet 資產負債表 D5Rp<PBq,
bank account 銀行賬戶 _Hx'<%hhI
bank balance 銀行結存 H0B=X l[
bank charge 銀行手續費 Zr6.Nw
bank deposit 銀行存款 d7X7_
bank discount 銀行貼現 8]#J_|A6Z
bank draft 銀行匯票 PpLhj
bank loan 銀行借款 t}}Ti$$>
bank overdraft 銀行透支 LrdED[Z
bankers acceptance 銀行承兌 6,1oLvU
bankruptcy 破產 x3 ( _fS
bearer 持票人 Jc]k\U
beneficiary 受益人 5(1c?biP&
bequest 遺產 ^"iL|3d
bill 票據 hDg"?{
bill of exchange 匯票 'bH~
KK5
bill of lading 提單 @+Nf@LJ
bills discounted 貼現票據 "ig)7X+Wz|
bills payable 應付票據 b$
8R
bills receivable 應收票據 XLYGhM
board of directors 董事會 OqH3.@eK
bonds 債券 -~J5aG[@~>
bonus 紅利 !YO'u'4<aK
book value 賬面價值 inq
{" 6
bookkeeper 簿記員
e1V
1Ae
bookkeeping 簿記 7z\#"~(.
branch office general ledger 支店往來賬戶 %)d7iT~M
broker 經紀人 >^,?0HP
brought down 接前 %<O~eXY
brought forward 接上頁 |eye) E:
budget 預算 805oV(-
by-product 副產品 *(wxNsK
by-product sales 副產品銷售 e^;:iJ
S
capital 股本 7#Fcn
capital income 資本收益 [ gR,nJH.
capital outlay 資本支出 G|t0no\f
capital stock 股本 iW9
capital stock certificate 股票 S5H}
carried down 移後 f4 +P2j
carried forward 移下頁 ^)
`e}}
cash 現金 3)e{{]6
cash account 現金賬戶 ;1_3E2E$
cash in bank 存銀行現金 I
5ZDP|
cash on delivery 交貨收款 5V/]7>b1
cash on hand 庫存現金
T^$`Z.
cash payment 現金支付 o7PS1qcya<
cash purchase 現購 $Dv5TUKw
cash sale 現沽 5w~J"P6jg
cashier 出?#123;員 eqOT@~H
cashiers check 本票 Ix(,gDN
certificate of deposit 存款單折 ESFJN}Q%0.
certificate of indebtedness 借據 K,PN:
certified check 保付支票 Ui1s]R
certified public accountant 會計師 ,5T1QWn^f
charges 費用 &b%2Jx[+
charge for remittances 匯水手續費 b8%
TwYp
charter 營業執照 at\u7>;.^k
chartered accountant 會計師 5vS[{;<&
chattles 動產 -M T1q qi
check 支票 r AqS;@]0
che stub 支票存根 vwa*'C
closed account 己結清賬戶 23'<R i
closing 結算 @li/Y6Wh
closing entries 結賬紀錄 w|0:0Rc~u
closing stock 期末存貨 sS4V(:3s
closing the book 結賬 (m2_Eh;
columnar journal 多欄日記賬 A|U0e`Iw
combination 聯合 S
{+Z.P
commission 佣金 f+)LVT8p
commodity 商品 x",ktE>9
common stock 普通股 oe<@mz/
company 公司 p)m5|GH24
compensation 賠償 E1w8d4P,G
compound interest 複利 _sL;E<)y(
consignee 承銷人 xBf->o S?
consignment 寄銷 D=.Ob<m`Z
consignor 寄銷人 23'{{@30
consolidated balance sheet 合併資產負債表 (_3'nFg
consolidated profit and loss account 合併損益表 @W==)S%O
consolidation 合併 0$=U\[og
construction cost 營建成本 6V6Mo}QF
s
construction revenue 營建收入 ^LXsU]
R
contract 合同 eQ6wEeB9
control account 統制賬戶 hOFvM&$
copyright 版權 Rz&}e@stl
corporation 公司 )1GJ^h$l
cost 成本 ,R7j9#D
cost accounting 成本會計 XW^Pz(
cost of labour 勞工成本 Z>X]'q03
cost of production 生產成本 \O,yWyU4
cost of manufacture 製造成本 6g#E/
{kQw
cost of sales 銷貨成本 Tks1gN^^
cost price 成本價格 ,K30.E
credit 貸方 376z~
credit note 收款通知單 eIf-7S]m
creditor 債權人 V pY,@qh
crossed check 橫線支票 n!Y}D:6c6
current account 往來活期賬戶 0=40}n&`
current asset 流動資產 L`9.Gf
current liability 流動負債 ,4-],~T
current profit and loss 本期損益 ![]6| G&
debit 借方 $GhL-sqm
debt 債務 g
4$
debtor 債務人 >f1fvv6
deed 契據 z 9WeOs
deferred assets 遞延資產 vkG%w;
deferred liabilities 遞延負債 u{D]Kc?n
delivery 交貨 Zz'g&ew