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。 i:
-IZL\
yD3vq}U!
acceptance 承兌 M6cybEk`
account 賬戶
PC@HNto{
accountant 會計員 Bz,D4E$
accounting 會計 J%ws-A?6rN
accounting system 會計制度 #q34>}O< O
accounts payable 應付賬款 5[zr(FuE
accounts receivable 應收賬款 g- #eMQ%J
accumulated profits 累積利益 *tZ3?X[b
adjusting entry ?#123;整記錄 *]q`:~u2
adjustment ?#123;整 ;QuxTmWp^
administration expense 管理費用 q{*[uJ}Xc"
advances 預付 vr47PM2al
advertising expense 廣告費 P/~dY[6m
agency 代理 jyg>'"W
agent 代理人 gjT`<CW
agreement 契約 P
>0S ZP
allotments 分配數 W{ozZuo
allowance 津貼 < :eKXH2
amalgamation 合併 aAoAjV NkK
amortization 攤銷 nC/T$
#G
amortized cost 應攤成本 Jnt
r"a-4
annuities 年金 4mBM5Tv
applied cost 已分配成本 (ce)A,;
applied expense 已分配費用 =fBr2%qK
applied manufacturing expense 己分配製造費用 0=`aXb-
apportioned charge 攤派費用 _mdJIa0D6k
appreciation 漲價 c?xeBC1-
article of association 公司章程 79Q,XRWh|
assessment 課稅 ?b^<Tny
assets 資產 .*EP$pc
attorney fee 律師費
v/
KTEM
audit 審計 'uUa|J1mu
auditor 審計員 :1iXBG\
average 平均數 c:z}$DK&'
average cost 平均成本 Q(8W5Fb?
bad debt 壞賬 F r2
+p
balance 餘額 Z+J~moW `
balance sheet 資產負債表 3joMtRB>;
bank account 銀行賬戶 Z-U3TrSI
bank balance 銀行結存 jAt65a
bank charge 銀行手續費 =8r,-3lC;
bank deposit 銀行存款 S9/\L6Rmf
bank discount 銀行貼現 2(D&jL
bank draft 銀行匯票 71&`6#
bank loan 銀行借款 gJOswN;([
bank overdraft 銀行透支
I$i1o#H
bankers acceptance 銀行承兌 -IV-"-6(
bankruptcy 破產 dj0Du^v4
bearer 持票人 4f0dc\$
beneficiary 受益人 B;{sr'CP
bequest 遺產 d7c m?+
bill 票據 W\DJXM]b
bill of exchange 匯票 <* PjG}Z.
bill of lading 提單 gY=+G6;=<
bills discounted 貼現票據 @D<Q'7mLh
bills payable 應付票據 L?y,xA_
bills receivable 應收票據 /_bM~g
board of directors 董事會 oU 8o;zk0
bonds 債券 8J9o$S
e
bonus 紅利 z#&qWO
book value 賬面價值
D3 E!jQ1
bookkeeper 簿記員 ,%m$_wA$
bookkeeping 簿記 ]Otl(\v(h
branch office general ledger 支店往來賬戶 |@)ij c4i
broker 經紀人 naB[0I&
N
brought down 接前 L/cbq*L
brought forward 接上頁 `V0]t_*D
budget 預算 U(qM( E
by-product 副產品 ?at~il$z'
by-product sales 副產品銷售 6Ue6b$xE
capital 股本 :Ws3+OI'm3
capital income 資本收益 t,P+~ A
capital outlay 資本支出 &l|B>{4v
capital stock 股本 }`^<ZNkb/
capital stock certificate 股票 ma*9O |v^
carried down 移後 {k~$\J?.
carried forward 移下頁 a. 5`Q2
cash 現金 7,LT4wYH
cash account 現金賬戶 oq<#
cash in bank 存銀行現金 .g&BA15<F6
cash on delivery 交貨收款 Kd,m;S\
cash on hand 庫存現金 \J\1i=a-=
cash payment 現金支付 TT&!WbA-Hk
cash purchase 現購 A><%"9pZ
cash sale 現沽 G6Fg<g9:
cashier 出?#123;員 eaiz
w@N
cashiers check 本票 Cw^)}23R
certificate of deposit 存款單折 T
+4!g|Y
certificate of indebtedness 借據 s^v,i
CH{
certified check 保付支票 If#7SF)n'
certified public accountant 會計師 XJ NKM~
charges 費用 *'t`;m~
charge for remittances 匯水手續費 9hp0wi@W}
charter 營業執照 3i$AR
chartered accountant 會計師 Ia"bP` L
chattles 動產 /iQ>he~fy
check 支票 3 \WdA$Wx
che stub 支票存根
XAFT
LNV>
closed account 己結清賬戶 `'QPe42
closing 結算
t|DYz#]
closing entries 結賬紀錄 A|+{x4s`
closing stock 期末存貨 ']NM_0
closing the book 結賬 i
xyjl[G
columnar journal 多欄日記賬 &Gt9a-ne
combination 聯合 ;g*6NzdA
commission 佣金 5f5`7uVJF
commodity 商品 Z~g qTB]H
common stock 普通股 fe$WR~
company 公司 wDG4rN9x
compensation 賠償 sOW|TN>y\
compound interest 複利 N!3f1d7RQ
consignee 承銷人 KP(Bu0S
consignment 寄銷 "869n37
consignor 寄銷人 yC5|"+
A$
consolidated balance sheet 合併資產負債表 xVPGlU
consolidated profit and loss account 合併損益表 s5dh]vNN
consolidation 合併 VQ;=-95P
construction cost 營建成本 Sq'z<}o
construction revenue 營建收入 ;D7jE+
contract 合同 wtKh8^:YD
control account 統制賬戶 xl^'U/
copyright 版權 2S4z$(x3
corporation 公司 +1%6-g4"
cost 成本 m~K]|]iqQ
cost accounting 成本會計 HK
wGaCj`
cost of labour 勞工成本 F*
=RP$sj
cost of production 生產成本 #wyS?FP-
cost of manufacture 製造成本 >seB["C
cost of sales 銷貨成本 GwULtRa/
cost price 成本價格 9lxT5Wg
credit 貸方 2o/`8+eJu
credit note 收款通知單 yN.D(ZwF:
creditor 債權人
"gz;Q
crossed check 橫線支票 `<n:D`{dZ
current account 往來活期賬戶 K&h6#[^\d
current asset 流動資產 YovY0nO
current liability 流動負債 :Mk}Suf&H
current profit and loss 本期損益 v(O.GhJ@
debit 借方 K36B9<F
debt 債務 _u>>+6,p
debtor 債務人 lUEyo.xVt
deed 契據 &?nF';&
deferred assets 遞延資產 z"#.o^5
deferred liabilities 遞延負債 ^d*>P|n*@e
delivery 交貨 nz\
fN?q
delivery expense 送貨費 Q:\hh=^
delivery order 出貨單 0Pk-FSY|f
demand draft 即期匯票 3@L%#]xwi
demand note 即期票據 w$4Lu"N:
demurrage charge 延期費 4;||g@f'[
deposit 存款 ?
h%+2
deposit slip 存款單 wrU[#g,uvr
depreciation 折舊 vp@+wh]#
direct cost 直接成本 `9l\~t(M
direct labour 直接人工 ihrrmlN?
director 董事 +IYSWR
discount 折扣 YP,PJnJU8
discount on purchase 進貨折扣
rE:>G]j6
lijy?:__