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。
}tz7b#
ueudRb
acceptance 承兌 r&CiSMS*
account 賬戶 K-4PI+qQ\
accountant 會計員 dH!*!r>
accounting 會計 C]6O!Pb0
accounting system 會計制度 w{KavU5W
accounts payable 應付賬款 Da|z"I
x
accounts receivable 應收賬款 )8AXm
accumulated profits 累積利益 w<#!h6Y=
adjusting entry ?#123;整記錄 g#bRT*,L
adjustment ?#123;整 vN:Ng
administration expense 管理費用 ;pAK_>
advances 預付 -f .,tM=
advertising expense 廣告費 7dWS
agency 代理 ]Um/FA W
agent 代理人 9w"*y#_
agreement 契約 &
yg|t5o
allotments 分配數 HN"Z]/5j
allowance 津貼
XSR
4iu
amalgamation 合併
D7Z /H'|
amortization 攤銷 L0,'mS
amortized cost 應攤成本 ]gOy(\B
annuities 年金 .A|udZ,
applied cost 已分配成本 1M 6D3d_
applied expense 已分配費用 f|5co>Hk
applied manufacturing expense 己分配製造費用 -RwE%cr
apportioned charge 攤派費用 0B2t"(&
appreciation 漲價 4RO}<$Nx}
article of association 公司章程 ?`s8 pPc4
assessment 課稅 9{l}bu/u
assets 資產 P
pb\6|*
attorney fee 律師費 3fj4%P"
audit 審計 Ui~>SN>s
auditor 審計員 kP:!/g
average 平均數 N8jIMb'<
average cost 平均成本 #mdc [.
bad debt 壞賬 +7Gwg
balance 餘額 @gblW*Zhk
balance sheet 資產負債表 x5Bk/e'
bank account 銀行賬戶 SUiOJ[5,
bank balance 銀行結存 us-L]S+lm
bank charge 銀行手續費 t.<i:#rj>l
bank deposit 銀行存款 |Cv!,]9:r
bank discount 銀行貼現 @d'j zs
bank draft 銀行匯票 e'~3oqSvR
bank loan 銀行借款 }bxs]?OW>
bank overdraft 銀行透支 r!v\"6:OM
bankers acceptance 銀行承兌 A.SvA Yn
bankruptcy 破產 m
O_af
bearer 持票人 oH@78D0A
beneficiary 受益人 P.cyO3l
bequest 遺產 M`_0C38
bill 票據 O-wzz
bill of exchange 匯票 *dQSw)R
bill of lading 提單 5pX6t
bills discounted 貼現票據 {}9a6.V;}
bills payable 應付票據 YK_7ip.a[
bills receivable 應收票據 sHj/;
board of directors 董事會 "oyo#-5z
bonds 債券 5P2K5,o|n~
bonus 紅利 6u
jWNf
book value 賬面價值 .-zom~N-?
bookkeeper 簿記員 e\rp)[>'
bookkeeping 簿記 #
!=tDc
&
branch office general ledger 支店往來賬戶 j 7B!h|
broker 經紀人
mh%VrAq
brought down 接前 5xiEPh
brought forward 接上頁 awRX1:T#;O
budget 預算 }MySaL>
by-product 副產品 NEs:},)o
by-product sales 副產品銷售 tQVVhXQ7
capital 股本 P55fL-vo|}
capital income 資本收益 PCA4k.,T
capital outlay 資本支出 [),ige
capital stock 股本 q.vIc
?a
capital stock certificate 股票 kJU2C=m@e2
carried down 移後 gXU8hTd8
carried forward 移下頁 +`4A$#$+y
cash 現金 6Wn1{v0
cash account 現金賬戶 A/(a`"mK|'
cash in bank 存銀行現金 t20K!}D_
cash on delivery 交貨收款 qq?!LEZ
cash on hand 庫存現金 \U0Q<ot/7
cash payment 現金支付 y =@N|f!
cash purchase 現購 GgU/!@
cash sale 現沽 _1^'(5f$
cashier 出?#123;員 \V:^h[ad
cashiers check 本票 z:O8Ls^\T
certificate of deposit 存款單折 l;U?Z'n
certificate of indebtedness 借據 ZCw]m#lS
certified check 保付支票 2wn2.\v M
certified public accountant 會計師 9WHddDA
charges 費用 gw(z1L5
n
charge for remittances 匯水手續費 %O<BfIZ
charter 營業執照 x-c"%Z|
chartered accountant 會計師 :UdF
chattles 動產 ICCc./l|
check 支票 }Jw,>}
che stub 支票存根 =N@t'fOr
closed account 己結清賬戶 )u">it+
closing 結算 *Ex|9FCt$
closing entries 結賬紀錄 iso4]>LF
closing stock 期末存貨 IV-{ve6
closing the book 結賬 hZ3bVi)L\
columnar journal 多欄日記賬 :&Nbw
combination 聯合 ,Q B<7a+I
commission 佣金 Tw%
3p=
commodity 商品 0(Ij%Wi,
common stock 普通股 eyaNs{TV
company 公司 oU|c.mYe
compensation 賠償 :N@^?q{b
compound interest 複利 }G=M2V<L
consignee 承銷人 X]=t>
consignment 寄銷 !k%#R4*>
consignor 寄銷人 q4q6c")zp
consolidated balance sheet 合併資產負債表 SuznN
L=/$
consolidated profit and loss account 合併損益表 NI5``BwpO
consolidation 合併 V)^+?B)T
construction cost 營建成本 g`^x@rj`E
construction revenue 營建收入 .hiSw
contract 合同 J1kM\8%b\
control account 統制賬戶 !wNO8;(
copyright 版權 5xde;
corporation 公司 d _
e WcI
cost 成本 f::Dx1VcX
cost accounting 成本會計 _ |p8M!
cost of labour 勞工成本 Q?T]MUY(L
cost of production 生產成本 kT?J5u_o
cost of manufacture 製造成本 \jA~9
cost of sales 銷貨成本 +"(jjxJm
cost price 成本價格 ,[Fb[#Qqb
credit 貸方 l,:F
credit note 收款通知單 x"(KBEK~
creditor 債權人 *VeRVaBl
crossed check 橫線支票 "L1Zi.)
current account 往來活期賬戶 f)!Z~t &
current asset 流動資產 z~Q)/d,Ac
current liability 流動負債 OB7hlW
current profit and loss 本期損益 -8Xf0_
debit 借方 7rA;3?p)
debt 債務 .
.-hAH
debtor 債務人 }%z
deed 契據 #%s#c0TX
deferred assets 遞延資產 M;NX:mX9
deferred liabilities 遞延負債
7.T?#;'3
delivery 交貨 HThcn1u~^b
delivery expense 送貨費 yNc2@
delivery order 出貨單 3F0 N^)
@
demand draft 即期匯票 mTh]PPo
demand note 即期票據
Ah<+y\C
demurrage charge 延期費 oE~RySX
deposit 存款 !c-*O<Y
deposit slip 存款單 *kVV+H<X|b
depreciation 折舊 ^(<f/C)i
direct cost 直接成本 )i<j XZ:O
direct labour 直接人工 IAEAhqp
director 董事 K>9 ()XT)
discount 折扣 f-d1KNY
discount on purchase 進貨折扣 e%6QTg5#
kl,3IKHa