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。 MRo_An+
G^h:#T
acceptance 承兌 Tzjv-9^V
account 賬戶 v]Pyz<+
accountant 會計員 g.62XZF@
accounting 會計 YhRy
C*b
accounting system 會計制度 ,']CqhL6=R
accounts payable 應付賬款 NM:$Q<n
accounts receivable 應收賬款 SfY 5
Xgp
accumulated profits 累積利益 uUq= L
adjusting entry ?#123;整記錄 "v0bdaQH3
adjustment ?#123;整 Zz:%KUl3
administration expense 管理費用 d:A'|;']
advances 預付 t~ I;IB
advertising expense 廣告費 5Zhl@v,L%
agency 代理 ^K J#dT
agent 代理人 MK
Sw
agreement 契約 %o\+R0K
allotments 分配數 l\N2C4NG
allowance 津貼 CflyK@
amalgamation 合併 / s Apj
amortization 攤銷 J1gnR
amortized cost 應攤成本
:
F[s
annuities 年金 jp4-w(
applied cost 已分配成本 3j
W&S
applied expense 已分配費用 /TB{|_HbW
applied manufacturing expense 己分配製造費用 [P~7kNFOh
apportioned charge 攤派費用 7KUf,0D
appreciation 漲價 LT
A0WgzR)
article of association 公司章程 3]}RjOTU
assessment 課稅 i-wW
bZ-
assets 資產 +zDRed_]=_
attorney fee 律師費 Fo;J3<U)
audit 審計 /|&4&$
auditor 審計員 tG9C(D`G
average 平均數 oXk6,b"
average cost 平均成本 =tA;JB
bad debt 壞賬 wRK27=\z
balance 餘額 @U?&1.\
balance sheet 資產負債表 S"^'ksL\
bank account 銀行賬戶 rk;]7Wu
bank balance 銀行結存 .dxELSV
bank charge 銀行手續費 x7gd6"10^
bank deposit 銀行存款 :nl,Ac
bank discount 銀行貼現 hRB?NM
bank draft 銀行匯票 OA}; pQ9QN
bank loan 銀行借款 %c]N-
bank overdraft 銀行透支 uxKO
"
bankers acceptance 銀行承兌 S{MB$JA
bankruptcy 破產
"u$XEA
bearer 持票人 3gJZlH5IR
beneficiary 受益人 [x=(:soEqC
bequest 遺產 n?D/bX p
bill 票據 x
bcmvJrG
bill of exchange 匯票 aEa+?6;D
bill of lading 提單 726UO#*
bills discounted 貼現票據 D(<0tU^[
bills payable 應付票據 iY,oaC~?"N
bills receivable 應收票據 PX23M|$!
board of directors 董事會 K(lVAKiP]
bonds 債券 a[rb-Z
bonus 紅利 14uv[z6
book value 賬面價值 0/!0W%f[}
bookkeeper 簿記員 >@?mP$;=
bookkeeping 簿記 b9T6JS j
branch office general ledger 支店往來賬戶 .tHc*Eh
broker 經紀人 x11r iK
brought down 接前 ld({1jpX,
brought forward 接上頁 %FqQ+0^
budget 預算 O/(vimx.#F
by-product 副產品 VhMVoW
by-product sales 副產品銷售 O<@L~S]
capital 股本 LLzxCMc9*
capital income 資本收益 3'A0{(b
capital outlay 資本支出 Ets6tM`
capital stock 股本 <u#
7K\:
capital stock certificate 股票 #s>'IPc0
carried down 移後 8gt*`]I
carried forward 移下頁 o>yXEg
cash 現金 Hdd3n6*
cash account 現金賬戶 EASmB
cash in bank 存銀行現金 }F9#3W&`c
cash on delivery 交貨收款 W
9}xfy09
cash on hand 庫存現金 *6=9 8C4I
cash payment 現金支付 (ToD
u@p
cash purchase 現購 EDnZ/)6Gg
cash sale 現沽 %WmTG }L)
cashier 出?#123;員 eMV8`&c'
cashiers check 本票 Kf$(7FT'`
certificate of deposit 存款單折 \K%M.>]vq
certificate of indebtedness 借據 cmCD}Skk
certified check 保付支票 '<ZHzDW@
certified public accountant 會計師 9CN'29c
charges 費用 X$P(8'[9A
charge for remittances 匯水手續費 bd27])n(
charter 營業執照 ug;\`.nT^
chartered accountant 會計師 V=1zk-XC
chattles 動產 Nx*1m
BC
check 支票 2cGiE{
che stub 支票存根 9O Y ao
closed account 己結清賬戶 b<"jmB{
closing 結算 vLq%k+D#
closing entries 結賬紀錄 !
jDopE0L
closing stock 期末存貨 Z8Vof~
closing the book 結賬 O%F*i2I:+k
columnar journal 多欄日記賬 ~MYE8xrId
combination 聯合 ^f"|<r
commission 佣金 <X& fs*x&
commodity 商品 2@ZRz%(Oa&
common stock 普通股 OpIeo+^X*
company 公司 alNn(0MG
compensation 賠償 Y"s8j=1m
compound interest 複利 31e
O2
|7
consignee 承銷人 C"s-ttP
consignment 寄銷 ke<5]&x
consignor 寄銷人
M:
& %c3
consolidated balance sheet 合併資產負債表 N{@~(>ee^
consolidated profit and loss account 合併損益表 @B(E&
consolidation 合併 CW/L(RQ
construction cost 營建成本 L8NZU*"
construction revenue 營建收入 ?q2Yk/P
contract 合同 aXZi 2
control account 統制賬戶 `f~$h?}3-@
copyright 版權 ov Xk~%_
corporation 公司 E?BF8t_fTE
cost 成本 r
yA+Lli.
cost accounting 成本會計 xpwy%uo
cost of labour 勞工成本 `Gl[e4U
cost of production 生產成本 #,XZ @u+
cost of manufacture 製造成本 B8.}9
cost of sales 銷貨成本 !u
.n
cost price 成本價格 b+hN\/*]
credit 貸方 U&a(WQV9&
credit note 收款通知單 '}bmDb*
creditor 債權人 [*0M$4
crossed check 橫線支票 Zt=P 0
current account 往來活期賬戶 ;<Gxo nIV
current asset 流動資產 HNj;_S
current liability 流動負債 p1HbD`ST
current profit and loss 本期損益 8$ #z>
debit 借方 3/]FT#l]i
debt 債務 U^U
hZ!
debtor 債務人 V3d$C&<(
deed 契據
?<8c
deferred assets 遞延資產 hk
S:_e=
deferred liabilities 遞延負債 `P*BW,P'T
delivery 交貨 =20
+(<
delivery expense 送貨費 h/8p2Mrqi
delivery order 出貨單 "*W# z
demand draft 即期匯票 IXm[c@5l
demand note 即期票據 zfg+gd)Z
demurrage charge 延期費 H~>8q~o]
deposit 存款 CQrP%}`r
deposit slip 存款單 X-TGrdoX
depreciation 折舊 NPM2qL9&J
direct cost 直接成本 Tm7LaM
direct labour 直接人工 T.-tV[2
director 董事 unbIfl=
discount 折扣 imAOYEH7}
discount on purchase 進貨折扣 }:;UnE}
bw7g L\*