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。 A+F-r_]}db
$s]@%
6f
acceptance 承兌 4l$8lYi
account 賬戶 w
x,;
accountant 會計員 >8JvnBFx=
accounting 會計 |@ldXuYb
accounting system 會計制度 aSF&^/j
accounts payable 應付賬款 vy#c(:UQR
accounts receivable 應收賬款 ^_=0.:QaW
accumulated profits 累積利益 -+PPz?0
adjusting entry ?#123;整記錄 +;!w;t
adjustment ?#123;整 F`-[h)e.
administration expense 管理費用 ~o2{Wn["
advances 預付 8U(a&G6gn
advertising expense 廣告費 ffB]4
agency 代理 @2$8o]et
agent 代理人 [KE4wz+s{
agreement 契約 =[jBOx&
allotments 分配數 qt:->yiq+
allowance 津貼 dY|jV}%T
amalgamation 合併 |1<Z3\+_/
amortization 攤銷 5:PZ=jPR
amortized cost 應攤成本 8n:D#`K
annuities 年金 }>1E,3A:%G
applied cost 已分配成本 ^7''x,I
applied expense 已分配費用 uf>w* [m5
applied manufacturing expense 己分配製造費用 6h,'#|:d
apportioned charge 攤派費用 *7v PU:Q[
appreciation 漲價 ueg X
article of association 公司章程 GbE3:;JI
assessment 課稅 B~ez>/H^
assets 資產 tQ|I$5jNJ
attorney fee 律師費 <qy+@t
audit 審計 :_H88/?RR
auditor 審計員 T*ic?!
average 平均數 1k~jVC2VA
average cost 平均成本 LgnGqIlx
bad debt 壞賬 Lf:Z
(Z>
balance 餘額 POG5x
balance sheet 資產負債表 'oEmbk8Hg
bank account 銀行賬戶 SeTU`WLEm
bank balance 銀行結存 4HHf3j!5
bank charge 銀行手續費
W6iIL:sp
bank deposit 銀行存款 jl@8pO$
bank discount 銀行貼現 =@z"k'Vl`
bank draft 銀行匯票 h
P1|l
bank loan 銀行借款 cs5Xd
bank overdraft 銀行透支 51,m^veO
bankers acceptance 銀行承兌 /PCQv_Y&,/
bankruptcy 破產 [y:LA~q
bearer 持票人 {h=Ai[|l4Q
beneficiary 受益人 w&gHmi
bequest 遺產 Cf N; `
bill 票據 {HU48v"W
bill of exchange 匯票 =3:ltI.'*I
bill of lading 提單 Z4!3I@yZ
bills discounted 貼現票據 5e
LPn
bills payable 應付票據 ~h/U ;Da
bills receivable 應收票據 <f6Oj`{f4
board of directors 董事會 cjW]Nw
bonds 債券 S!]}}fKEFm
bonus 紅利
9T1G
/0k-
book value 賬面價值 z)B=<4r
bookkeeper 簿記員 iI1t
P
bookkeeping 簿記 24Fx
x9g
branch office general ledger 支店往來賬戶 Bz{
g4!ku
broker 經紀人 -*A'6%`
brought down 接前 hTm}j,H
brought forward 接上頁 a?kQ2<@g
budget 預算 \);rOqh
by-product 副產品 Sf8d|R@O
by-product sales 副產品銷售 8{YxUD
capital 股本 &g!/@*[Nhh
capital income 資本收益 +9X[gef8
capital outlay 資本支出 p1nA7;B-m
capital stock 股本 }0(
Na
capital stock certificate 股票 kWd'gftQ
carried down 移後 gg(U}L
]:
carried forward 移下頁 f+V':qz
cash 現金 D|o@(V
cash account 現金賬戶 H.L@]~AyL
cash in bank 存銀行現金 v`&Z.9!Tz^
cash on delivery 交貨收款 8(}sZ)6
cash on hand 庫存現金
Nt8(
cash payment 現金支付 Sx2j~(pOr
cash purchase 現購 l_c?q"X
cash sale 現沽 @2gMtf?<
cashier 出?#123;員 tp<V OUa
cashiers check 本票 y#+o*(=fRE
certificate of deposit 存款單折 F?=u:
certificate of indebtedness 借據 0pFHE>
certified check 保付支票 b5Pn|5AVj
certified public accountant 會計師
.D.Rn/
charges 費用 (zBQ^97]
charge for remittances 匯水手續費 kR|y0V {K*
charter 營業執照 F0Hbklr
chartered accountant 會計師 ~|rkt`8p
chattles 動產 %j@FZ
)a[
check 支票 C)j)j&
che stub 支票存根 {rZ"cUm
closed account 己結清賬戶 }El_.@'T &
closing 結算 {P&^Erx
closing entries 結賬紀錄 ^v-'=1ub?
closing stock 期末存貨 #A;Z4jK
closing the book 結賬 ` qTY
columnar journal 多欄日記賬 F6p1 VFs
combination 聯合 sd53 _sV
commission 佣金 b U NYTF{
commodity 商品 =]e^8;e9
common stock 普通股 cqx1NWlY
company 公司 @3YuV=QfH
compensation 賠償 gQWX<
compound interest 複利 ;Oy>-Ij5P
consignee 承銷人 E,7~kd~y`
consignment 寄銷 &J$5+"/;
X
consignor 寄銷人 sE6J:m(
consolidated balance sheet 合併資產負債表 pm\X*t}L
consolidated profit and loss account 合併損益表 ?LI9F7n
consolidation 合併 $0T"YC%
construction cost 營建成本 p'~5[JR:
construction revenue 營建收入 =joXP$n^
contract 合同 D}sGBsOW
control account 統制賬戶 #~;8#!X
copyright 版權 'qAfei']
corporation 公司 P*`xiTA
cost 成本 Cg pT(E\E
cost accounting 成本會計 I!gj; a?R
cost of labour 勞工成本 CDnz
&?
cost of production 生產成本 N?0y<S ?!
cost of manufacture 製造成本 e"#D){k#
cost of sales 銷貨成本 1m;*fs
cost price 成本價格 ~qxXou,J
credit 貸方 "R@N|Qx'
credit note 收款通知單 mthl?,I|
creditor 債權人 RJwIN,&1.
crossed check 橫線支票 R Sz[6
current account 往來活期賬戶 mo[<4Uks
current asset 流動資產 uz3pc;0LPY
current liability 流動負債 '-33iG
current profit and loss 本期損益 u3m T
l
debit 借方 ii
y3
debt 債務 g)qnjeSs]
debtor 債務人 +<9
eN
deed 契據 zI_GdQNfN
deferred assets 遞延資產 2pa3}6P+
deferred liabilities 遞延負債 FLI8r:
delivery 交貨 y[6&46r7D
delivery expense 送貨費 ir:~*
|
delivery order 出貨單 D"4&9"C U
demand draft 即期匯票 l/zC##1+.
demand note 即期票據 M5WtGIV
demurrage charge 延期費 917 0bmr
deposit 存款 cvE.r330|
deposit slip 存款單 8sIA;r%S
depreciation 折舊 ;c
Co+(
direct cost 直接成本 DnsP7k.8T
direct labour 直接人工 dyiEK)$h
director 董事 s%[GQQ-N
discount 折扣 l@rwf$-
discount on purchase 進貨折扣 igBrmaY'
?7MwTi8{F