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。 }%z
"ta x?
acceptance 承兌 fh{`Mz,o
account 賬戶 C?Ucu]cW
accountant 會計員 :LTN!jj
accounting 會計 _|]x2xb)
accounting system 會計制度 &{RDM~
accounts payable 應付賬款 ;]fs'LH
accounts receivable 應收賬款 .o8t+X'G
accumulated profits 累積利益 &R siVBA
adjusting entry ?#123;整記錄 V:2
7)]q
adjustment ?#123;整 S$k&vc(0
administration expense 管理費用 2(nlJ7R
advances 預付 I|J/F}@p
advertising expense 廣告費 DJ%PWlK5
agency 代理 9Ee'Cm
agent 代理人 Q^I\cAIB
agreement 契約 W l16`9
allotments 分配數 e*!kZAf
allowance 津貼 qVPeB,kIz
amalgamation 合併 8D].MI^
amortization 攤銷 8] ikygt"
amortized cost 應攤成本 0ksa
annuities 年金 5?L<N:;J_
applied cost 已分配成本 d"NLE'R
applied expense 已分配費用 or]IZ2^n
applied manufacturing expense 己分配製造費用 ^J d
r>@
apportioned charge 攤派費用 a:
S -
appreciation 漲價 1sCR4L:+
article of association 公司章程 I l.K"ll
assessment 課稅 aoTP[Bp
assets 資產 vFsLY
attorney fee 律師費 i?~3*#I
pD
audit 審計 xKC[=E>z
auditor 審計員 z] Ue|%K
average 平均數
l(q ,<[O
average cost 平均成本 :ivf/xn
bad debt 壞賬 tl].r|yl
balance 餘額 sC ;+F*0g
balance sheet 資產負債表 g*"P:n71
bank account 銀行賬戶 2m[<]$
bank balance 銀行結存 &
=Wlaa/,&
bank charge 銀行手續費 '{`$#@a.
bank deposit 銀行存款 Wm3X[?V
bank discount 銀行貼現 yZ`wfj$Jj
bank draft 銀行匯票 )ANmIwmC#
bank loan 銀行借款 Q&V;(L62!
bank overdraft 銀行透支 4e1Y/
Xq`
bankers acceptance 銀行承兌 ^H'\"9;7
bankruptcy 破產 f
{"
?%Ku#
bearer 持票人 rbCAnwA2
beneficiary 受益人 wT\49DT"7
bequest 遺產 _l]fkk[T
bill 票據 63A.@mL
bill of exchange 匯票 hL5|69E
bill of lading 提單 +]50D xflA
bills discounted 貼現票據 W];dD$Oqg
bills payable 應付票據 V!dtF,tH
bills receivable 應收票據 4H-'Dr=G
board of directors 董事會 ""D 4s
bonds 債券 3&/Ixm:
bonus 紅利 ow#1="G,=
book value 賬面價值 ,=:D
bookkeeper 簿記員 3t6LT
bookkeeping 簿記
&f;K}WO
branch office general ledger 支店往來賬戶 F3N6{ysK#
broker 經紀人 ym6K!i]q4
brought down 接前 +H
Usz?
brought forward 接上頁 O#u=c1
?:
budget 預算 l$'wD hN*
by-product 副產品 !3v1bGk
by-product sales 副產品銷售 xjUtl
capital 股本 U3:j'Su4H?
capital income 資本收益 ,=mS,r7
capital outlay 資本支出 (3&?w y_l
capital stock 股本 xp9pl[l
capital stock certificate 股票 s!e3|pGS
carried down 移後 y|q3Wa
carried forward 移下頁 ilva,WFa^
cash 現金 _{Hj^}+$
cash account 現金賬戶 zA"`!}*
cash in bank 存銀行現金 (@}!0[[^
cash on delivery 交貨收款 (%:c#;#
cash on hand 庫存現金 0{[,E.
cash payment 現金支付 lu6
(C
cash purchase 現購 e NafpK
cash sale 現沽 c7E11 \%&Z
cashier 出?#123;員 :Xd<74Nu
cashiers check 本票 CsifKHI
certificate of deposit 存款單折 A_#
DJJMm
certificate of indebtedness 借據 2,P^n4~A?w
certified check 保付支票 dw7$Vh0y
certified public accountant 會計師 SC])?h-Fw
charges 費用 ]]j
uN
charge for remittances 匯水手續費 9RI-Lq`
charter 營業執照 13=.H5
chartered accountant 會計師 /Qk4
chattles 動產 O5t[
check 支票 g|Fn7]G
che stub 支票存根 FjI`uP
closed account 己結清賬戶 .@Dxp]/B}
closing 結算 ~BkCp pI
closing entries 結賬紀錄 $"&{aa
closing stock 期末存貨 (/
*]?Ehd
closing the book 結賬 +XYE {E5
columnar journal 多欄日記賬 )D82N`c2\i
combination 聯合 [,KXze_m
commission 佣金 aCLq k'
commodity 商品 ;l-!)0U
common stock 普通股 f.`*Qg L
company 公司 H1(Uw:V8
compensation 賠償 yqiq,=OvP
compound interest 複利 *GN#
r11d
consignee 承銷人 pQ<Y:-`c
consignment 寄銷 9v!1V,`j"
consignor 寄銷人 we?76t:-
consolidated balance sheet 合併資產負債表 =k:,qft2
consolidated profit and loss account 合併損益表 y
{<9]'
consolidation 合併 \A6B,|@
construction cost 營建成本 *%t^;&x?
construction revenue 營建收入 VD]zz
^
contract 合同
9Ly]DZ;L
control account 統制賬戶
hzbw>g+
copyright 版權
H =^`!
corporation 公司 "4,?uPi
cost 成本 ,tJ"
5O3-
cost accounting 成本會計
}sO&. ME
cost of labour 勞工成本 wtV#l4
cost of production 生產成本 XJ5.
cost of manufacture 製造成本 ~B(4qK1G
cost of sales 銷貨成本 ([LSsZ]sj
cost price 成本價格 'xg
Lt(
credit 貸方 p >t#@Eu|
credit note 收款通知單 GU8sO@S5
#
creditor 債權人 WYYa/,{9.
crossed check 橫線支票 =;&yd';k
current account 往來活期賬戶 f/Bp.YwL
current asset 流動資產 @w !PaP
current liability 流動負債 PJrtMAcKq
current profit and loss 本期損益 M8b;d}XL
debit 借方 } c}_<#I
debt 債務 'V=P*#|SR
debtor 債務人 jc f #6
deed 契據 e?=^;v%r
deferred assets 遞延資產 P{+T<bk|
deferred liabilities 遞延負債
4l45N6"
delivery 交貨 :#?5X|Gz
delivery expense 送貨費 oVe|Mss6
delivery order 出貨單 zY!j:FT1HY
demand draft 即期匯票 j578)!aJ
demand note 即期票據 !pdb'*,n
demurrage charge 延期費 RnI&8
deposit 存款 >R!jB]5
deposit slip 存款單 P8)=Kbd
depreciation 折舊 I4q9|'-yx
direct cost 直接成本 u'W8;G*~
direct labour 直接人工 krvp&+uX
director 董事 ;Q*or2"
!
discount 折扣 "Yj'oE%\
discount on purchase 進貨折扣 thM4vq
QTXt8I