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。 W
H@,kH@
'
9Xu
p
acceptance 承兌 h-K_Lr]
account 賬戶 -4IE]'##
accountant 會計員 SaAFz&WRl
accounting 會計 Q}K"24`=
accounting system 會計制度 m{cGK`/\
accounts payable 應付賬款 CMG&7(MR
accounts receivable 應收賬款 BWv^zi
accumulated profits 累積利益 x$.^"l-vX
adjusting entry ?#123;整記錄 5o'FS{6U
adjustment ?#123;整 RVA(Q[ ;
administration expense 管理費用 c&?m>2^6
advances 預付 g._]8{K
advertising expense 廣告費 {
Vf XsI
agency 代理 2M#Q.F
agent 代理人 (Ag16
agreement 契約 U}e!Wjrc
allotments 分配數 mCsMqDH
allowance 津貼 O1U= X:Zl
amalgamation 合併
Rn(ec
amortization 攤銷 t?-n*9,#S
amortized cost 應攤成本 8f)?{AX0
annuities 年金 z2_*%S@
applied cost 已分配成本 =_ ./~
applied expense 已分配費用 vkx7paY_
applied manufacturing expense 己分配製造費用 7cT~oV !G_
apportioned charge 攤派費用 j@U]'5EVB
appreciation 漲價 d *|Y
o
article of association 公司章程 r4XK{KHn
assessment 課稅 G )trG9 .a
assets 資產 ^w@%cVh
attorney fee 律師費 t?x<g <PJ4
audit 審計 k}kQI~S9
auditor 審計員 ,j2Udn}
average 平均數 fF$<7O)+]
average cost 平均成本 2G67NC?+
bad debt 壞賬 %S@ZXf~:
balance 餘額 ^& t
Z
balance sheet 資產負債表 UXc-k
bank account 銀行賬戶 D9CaFu
bank balance 銀行結存 Vod\a5c
bank charge 銀行手續費 \FbvHr,
bank deposit 銀行存款 1R{!]uh
bank discount 銀行貼現 z0p*
Z&
bank draft 銀行匯票 8 S:w7Hr
bank loan 銀行借款 +,TRfP
Fb
bank overdraft 銀行透支 Qcq`libK
bankers acceptance 銀行承兌 I {S;L
bankruptcy 破產 (
iBl
bearer 持票人 1MP~dRZ$
beneficiary 受益人 MSQEO4ge
bequest 遺產 /og=IF2:
bill 票據 fo*2:?K&
bill of exchange 匯票 G7`ko1-
bill of lading 提單 [fya)}
bills discounted 貼現票據 \}u
Y'F
bills payable 應付票據 c)TPM/>(p
bills receivable 應收票據 (>UZ<2GPL
board of directors 董事會 BOb">6C
bonds 債券 %Q__!D[
bonus 紅利 |"X*@s\'
book value 賬面價值 U3ADsdn
bookkeeper 簿記員 uB]7G0g:
bookkeeping 簿記 c@!_/0
branch office general ledger 支店往來賬戶 AW%#O\N
broker 經紀人 <y2U3;t
brought down 接前 fnjPSts0
brought forward 接上頁
_JzEGpeG
budget 預算 ITE{@1
by-product 副產品 *KZYv=s,u
by-product sales 副產品銷售 oo/qb`-6
capital 股本 DbBc
Q%
capital income 資本收益 'NXN& {
capital outlay 資本支出 v}}F,c(f
capital stock 股本 nMq,F#`3N
capital stock certificate 股票 \+oQd=K@
carried down 移後 fIx+ILs
carried forward 移下頁 9N#_(uwt
cash 現金 0rQMLx
cash account 現金賬戶 |B?m,U$A!
cash in bank 存銀行現金 AP n| \
cash on delivery 交貨收款 >Eyt17_H"n
cash on hand 庫存現金 Go`vfm"S
cash payment 現金支付 j78i#}e
cash purchase 現購 VZp5)-!\
cash sale 現沽 guq{#?}
cashier 出?#123;員 oA7tEu
cashiers check 本票 X[-xowE-
certificate of deposit 存款單折 @wGPqg
certificate of indebtedness 借據 LiC*@W
certified check 保付支票 4M=]wR;
certified public accountant 會計師 Avge eJi
charges 費用 )!th7sH
charge for remittances 匯水手續費 |{z:IQLv
charter 營業執照 p,EQ#Ik
chartered accountant 會計師 4qb/daE:Z
chattles 動產 gDQ^)1k
check 支票 h"[AOfTE$
che stub 支票存根 zq3\}9
closed account 己結清賬戶 )
nC]5MXU
closing 結算 A9KET$i@v
closing entries 結賬紀錄 afCW(z
Hp
closing stock 期末存貨 yJ[0WY8<kC
closing the book 結賬 A]_7}<<N
columnar journal 多欄日記賬 NlA,'`,
combination 聯合 e[{0)y>=
commission 佣金 fF!Yp iI"
commodity 商品 ]{;gw<T
common stock 普通股 f$o_e90mu
company 公司 =}<IfNA
compensation 賠償 [
$ubNk;!z
compound interest 複利 n QF(vTDN
consignee 承銷人 J@/kIrx
consignment 寄銷 $H2u.U<ip
consignor 寄銷人 o@_q]/Mh
consolidated balance sheet 合併資產負債表 rP'me2
B
consolidated profit and loss account 合併損益表 0.Q
Ujw
consolidation 合併 RF?`vRZOe
construction cost 營建成本 D5gFXEeh
construction revenue 營建收入 G~]Uk*M
q
contract 合同 k`
cfG\;r
control account 統制賬戶 Gf%~{@7=u
copyright 版權 OW&!at
corporation 公司 v1
#otrf
cost 成本 Vn
SCz" ?3
cost accounting 成本會計 DcS+_>a\{l
cost of labour 勞工成本 n.}Zk G0`
cost of production 生產成本 [DYQ"A=)d
cost of manufacture 製造成本 "-Mp_O]
cost of sales 銷貨成本 ;_XFo&@
cost price 成本價格 1;* cq
credit 貸方 a)!o @
credit note 收款通知單 OMky$d
#
creditor 債權人 3RUy,s
crossed check 橫線支票 b3P+H r
current account 往來活期賬戶 Q*GN`07@?d
current asset 流動資產 '"52uZ{
current liability 流動負債 qRu~$K
current profit and loss 本期損益 RV1coC.g4x
debit 借方 mupT<_Y
debt 債務 :S]\0;8]
debtor 債務人 `T1
deed 契據 }czrj%6
deferred assets 遞延資產 ~\r*
deferred liabilities 遞延負債 ,S\CC{!
delivery 交貨 !OZy7
delivery expense 送貨費
U%-A?5
delivery order 出貨單 g9OY<w5s]
demand draft 即期匯票 UklUw
demand note 即期票據 ; cNv\t
demurrage charge 延期費 D2#ZpFp"h
deposit 存款 6dHOf,zjm
deposit slip 存款單 g%o(+
d
depreciation 折舊 mb1FWy=3
direct cost 直接成本 y4yhF8E>;U
direct labour 直接人工 HH`'*$]7
director 董事 {.`vs;U
discount 折扣 )w em|
:H
discount on purchase 進貨折扣 rDtY[
}f%} v