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。 '3
5w(
JiCDY)bu
acceptance 承兌 Z[s{
account 賬戶 kTt;3 Ia
accountant 會計員 W/OZ}ky}^
accounting 會計 TI
YI\/a\;
accounting system 會計制度 CQ9B;i`
accounts payable 應付賬款 @;!s"!~sv
accounts receivable 應收賬款 cK"b0K/M?B
accumulated profits 累積利益 VD#`1g<
adjusting entry ?#123;整記錄 MPhO#;v
adjustment ?#123;整 0ZlF#PJA
administration expense 管理費用 MS)(\&N
advances 預付 a
39Kl_\
advertising expense 廣告費 AtGk
_tpVZ
agency 代理 ppP7jiGo
agent 代理人 J*IC&jH:
agreement 契約 be}^}w=
allotments 分配數 89?$xm _m
allowance 津貼 nJ<h}*[
amalgamation 合併 Yh\}
i
amortization 攤銷 (hEqh
nnm`
amortized cost 應攤成本 +q[puFfl
annuities 年金 wM8Gz.9,
applied cost 已分配成本 GcmN4
0
applied expense 已分配費用 v,#*%Gn`%
applied manufacturing expense 己分配製造費用 N&n2\Y
apportioned charge 攤派費用 Ze[ezu
appreciation 漲價 &W)Lzpx8c
article of association 公司章程 |#fqHON
assessment 課稅 $yS7u
assets 資產
Gqvj
attorney fee 律師費 48
1J=8H
audit 審計 ,{!~rSq-l
auditor 審計員 Q
5b~5a
average 平均數 `'H"|WsT
average cost 平均成本 of!Bz
bad debt 壞賬 B/hL
balance 餘額 O:3LA-vA
balance sheet 資產負債表 tEh YQZ
bank account 銀行賬戶 1$vsw
bank balance 銀行結存 K"B2
SsC
bank charge 銀行手續費 >jMq-#*4
bank deposit 銀行存款 p}_n
:a
bank discount 銀行貼現 _7Z|=)
bank draft 銀行匯票 m08:EXP
bank loan 銀行借款 H.cN(7LXm
bank overdraft 銀行透支 JFf*v6:,
bankers acceptance 銀行承兌 P0WI QG+
bankruptcy 破產 c~bi
~ f
bearer 持票人 7) aitDD
beneficiary 受益人 Yz4)Q1
bequest 遺產 uH 1%diL^
bill 票據 uSh!A
bill of exchange 匯票 tCH4-~,#
bill of lading 提單 oU[Ba8qh
bills discounted 貼現票據 Y?G\@6
bills payable 應付票據 r6k0=6i
bills receivable 應收票據 RQiGKz5
board of directors 董事會 0*0]RC5?
bonds 債券 +s?0yH-%p
bonus 紅利 )* 5R/oy,
book value 賬面價值 Rrh?0qWs
bookkeeper 簿記員 Nb;xJSl ox
bookkeeping 簿記 #'m&<g,
branch office general ledger 支店往來賬戶 )pELCk
broker 經紀人 +iKs)s_~
brought down 接前 <,/k"Y=
brought forward 接上頁 6M^P]l
budget 預算 evOyTvc
by-product 副產品 r,F
~Vwa}
by-product sales 副產品銷售 c4Q{
capital 股本 w;@DcX$]
capital income 資本收益 T4MB~5,i
capital outlay 資本支出 J?4aSssE
capital stock 股本 }NX9"}/
capital stock certificate 股票 )Lt|]|1B{
carried down 移後 `\!oY;jk
carried forward 移下頁 .u[hK
cash 現金 "o"ujQ(v
cash account 現金賬戶 "o.V`Bj
cash in bank 存銀行現金 `
O;+N"v
cash on delivery 交貨收款 .
!gkJ
cash on hand 庫存現金 lFvRXV^+f
cash payment 現金支付 5m2`$y-nb
cash purchase 現購 !J<}=G5
cash sale 現沽 t[gz#'
cashier 出?#123;員 s>y=-7:N
cashiers check 本票 i"|="O0v5
certificate of deposit 存款單折 I{>U 7i
5
certificate of indebtedness 借據 FnkB
z5D
certified check 保付支票 =fA*b
certified public accountant 會計師 R1.No_`PHq
charges 費用 /B>p.%M[&
charge for remittances 匯水手續費 9nW/pv
charter 營業執照 2BTFK"=U
chartered accountant 會計師 wkSIQL
chattles 動產 nT
UKA
check 支票 Om
#m":
che stub 支票存根 Q.SLiI
closed account 己結清賬戶 v.Fq.
closing 結算 }*vUOQQp*
closing entries 結賬紀錄 88c-K{}3
closing stock 期末存貨
/JaCbT?*T
closing the book 結賬 ^H]q[XFR
columnar journal 多欄日記賬 hCXSC*;
combination 聯合 `<R;^qCt
commission 佣金 s"1:#.u
commodity 商品 9G)Sjn`AQ
common stock 普通股 Yr9>ATR
company 公司 ( `V
compensation 賠償 T(UdV]~]"
compound interest 複利 t{)Z$)'
consignee 承銷人 m~KGB"
consignment 寄銷
HEZgHL
consignor 寄銷人 ]7H ?
consolidated balance sheet 合併資產負債表 (dSf>p r2
consolidated profit and loss account 合併損益表 &{#4^.Q
consolidation 合併 {\tHS+]
construction cost 營建成本 Z0yy<9q]2
construction revenue 營建收入 B(}u:[
b^S
contract 合同 X6_m&~}15
control account 統制賬戶 Vs>/
q:I
copyright 版權 w h4WII
corporation 公司 -w8c;5X
cost 成本 jVh I`F{n
cost accounting 成本會計 &zVF!xNy&
cost of labour 勞工成本 vN=bd7^?=
cost of production 生產成本 'G3;!xk$
cost of manufacture 製造成本 VlGg?
cost of sales 銷貨成本 x,kZ>^]&b
cost price 成本價格 K \?b6;ea
credit 貸方 gO
C5
credit note 收款通知單 :H}a/ x*ur
creditor 債權人 5k&tRg
crossed check 橫線支票 1PwqWg-\\
current account 往來活期賬戶 &[]0yNG
current asset 流動資產 jY.iQBhjEB
current liability 流動負債 Bq}p]R3X
current profit and loss 本期損益 FcR(uv<
debit 借方 ~N</;{}fL4
debt 債務 )ESF)aKMiz
debtor 債務人 m%8idjnG
deed 契據 L,I5/K6
deferred assets 遞延資產 4JlB\8rc
deferred liabilities 遞延負債 t?[|oz:v
delivery 交貨 yn;h.m [):
delivery expense 送貨費 SG6@Rn*^
delivery order 出貨單 4AI\'M"d
demand draft 即期匯票 U p1
&(
demand note 即期票據 P#`Mg@.
demurrage charge 延期費 .A;D-"!
deposit 存款 p h[
^ve
deposit slip 存款單 [K2\e N~g
depreciation 折舊 }Qjp,(ye
direct cost 直接成本 ?t LJe
direct labour 直接人工 [UJC/GtjS
director 董事
K]mR9$/
discount 折扣 <|= UrG
discount on purchase 進貨折扣 7%aaqQ1T
[qhQj\cK