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。 @=VxWU
p5fr}#en
acceptance 承兌 ResU5Ce~
account 賬戶 }R['Zoh4I
accountant 會計員 \tI%[g1M
accounting 會計 .
Az36wD
accounting system 會計制度 ;9T}h2^`B
accounts payable 應付賬款 $~G,T
g
accounts receivable 應收賬款 I$xZV?d.
accumulated profits 累積利益 pD$4nH4KST
adjusting entry ?#123;整記錄 qLDj\%~(
adjustment ?#123;整 Z;.-UXat
administration expense 管理費用 /e '3\,2_
advances 預付 x"12$ 79=
advertising expense 廣告費 :x\[aG9
agency 代理 >q:%?mi
agent 代理人 dM
-cQo:
agreement 契約 {q0+PzgP
allotments 分配數 2^WJ1: A
allowance 津貼 a+^`+p/5
amalgamation 合併 +NPL.b|
amortization 攤銷 YvU%OO-+,
amortized cost 應攤成本 ~wb1sn3
annuities 年金 G68KoM
applied cost 已分配成本 Ap
dXsL
applied expense 已分配費用 dE7x
SI
applied manufacturing expense 己分配製造費用 t/iI!}
apportioned charge 攤派費用 )5Khl"6!z
appreciation 漲價 [A-_?#cZ
article of association 公司章程 X8|H5Y:
assessment 課稅 ")|/\ w,
assets 資產 A>@#eyB
attorney fee 律師費 y*i&p4Y*
audit 審計 p&<Ssc
auditor 審計員 cfLLFPhv)
average 平均數 *r`=hNr
average cost 平均成本
r6m^~Wq!}
bad debt 壞賬 bWswF<y-
balance 餘額 4mX(.6
balance sheet 資產負債表 n1f8jS+'}
bank account 銀行賬戶 ,"%C.9a
bank balance 銀行結存 r<`:Q
]
bank charge 銀行手續費 Lzh8-d=HQ
bank deposit 銀行存款 }@r23g%
bank discount 銀行貼現 7OV^>"S
bank draft 銀行匯票 tDK@?PfKz
bank loan 銀行借款 +MoUh'/u
bank overdraft 銀行透支 N"S`9B1eD(
bankers acceptance 銀行承兌 yE$PLM
bankruptcy 破產 H%wB8Y
]
bearer 持票人 !vSI"$xd
beneficiary 受益人 !m@cTB7i
bequest 遺產 )(}[S:`
bill 票據 /
G||_Hc
bill of exchange 匯票 #I/P9)4
bill of lading 提單 !7N:cx'Qy
bills discounted 貼現票據 @Kpm&vd(
bills payable 應付票據 5
D|#l*V
bills receivable 應收票據 C(N'=-;Kl
board of directors 董事會 V"/.An|
bonds 債券 Q"QRF5Ue
bonus 紅利 .a%6A#<X
book value 賬面價值 e=s
c$1|4=
bookkeeper 簿記員 VeA@HC`?"
bookkeeping 簿記 _Id'56N]J!
branch office general ledger 支店往來賬戶 Oyl~j#h
broker 經紀人 ;wv[';J
brought down 接前 ? x%
s
j
brought forward 接上頁 O=0p}{3l
budget 預算 iM]O
by-product 副產品 o=m5AUe?J
by-product sales 副產品銷售 MP%#)O
6
capital 股本 Fy=GU<&AI
capital income 資本收益 CNB
weM
capital outlay 資本支出 iQG!-.aX
capital stock 股本
_}l(i1o,/
capital stock certificate 股票 4)8k?iC*
carried down 移後 &[ })FI
carried forward 移下頁 S<mZs;
cash 現金 0Wr<l%M)+
cash account 現金賬戶 {
*_Ln
cash in bank 存銀行現金 [OC(~b
cash on delivery 交貨收款 (m/:B=K
cash on hand 庫存現金 1-kuK<KR
cash payment 現金支付 #7uH>\r
cash purchase 現購 eR!#1ar
cash sale 現沽 7e<=(\(yl
cashier 出?#123;員 v{" nyW6#
cashiers check 本票 4 9qa
certificate of deposit 存款單折 vXJs.)D7
certificate of indebtedness 借據 j*%#~UFw
certified check 保付支票 ,ri&zbB
certified public accountant 會計師 iJ>=!Q
charges 費用 YU,zQ V'
charge for remittances 匯水手續費 HhbBt'fH
charter 營業執照 > X~\(|EM
chartered accountant 會計師 mR0`w
rt
chattles 動產 WBjJ)vCA.
check 支票 >tg)F|@
che stub 支票存根 b_+o1Zy`
closed account 己結清賬戶 <J8c dB!e
closing 結算 Qf:e;1F!
closing entries 結賬紀錄 bb_elmb)n
closing stock 期末存貨 ?$pNd uE
closing the book 結賬 v`h>5#_[
columnar journal 多欄日記賬 `,O7S9]R+
combination 聯合 X9*n[ev
commission 佣金 `_J&*Kk5
commodity 商品 M"z=114
common stock 普通股
4MC]s~n
company 公司
S'x ]c#
compensation 賠償 E~y8X9HZ)
compound interest 複利 7gX32r$%V
consignee 承銷人 _`2%)#^o
consignment 寄銷 MWwqon|
consignor 寄銷人 -jj
B2xP
consolidated balance sheet 合併資產負債表 jOhAXe;~X{
consolidated profit and loss account 合併損益表 2a@X-Di
consolidation 合併 ;MfqI/B{
construction cost 營建成本 (?Ku-k
construction revenue 營建收入 ~}OaX+!
contract 合同 -^NW:L$|
control account 統制賬戶 -Mo4`bN
copyright 版權 <Sot{_"li
corporation 公司 DgEdV4@p
cost 成本 x8lBpr
cost accounting 成本會計 u6C_*i{2
cost of labour 勞工成本 fRNj *bIV
cost of production 生產成本 imOIO[<;
cost of manufacture 製造成本 T"\d,ug5[
cost of sales 銷貨成本 bK "I
9T #
cost price 成本價格 $_JfM^w
credit 貸方 60{G
4b)
credit note 收款通知單 /`cy4<
creditor 債權人
Gs#9'3_U5
crossed check 橫線支票 |QS|\8g{0V
current account 往來活期賬戶 TTG=7x:3
current asset 流動資產 cc${[yj)
current liability 流動負債 mxqZj8VuH
current profit and loss 本期損益 T4x%3-4;
debit 借方 yBK$2to~
debt 債務 8jCho
debtor 債務人 zFOtOz`9H
deed 契據 [O
r1
deferred assets 遞延資產 33%hZ`/>
deferred liabilities 遞延負債 U<Oc&S{]*
delivery 交貨 I=DVMG|
delivery expense 送貨費 Xau%v5r
delivery order 出貨單 YusmMsN?
demand draft 即期匯票 &zYQH@
demand note 即期票據 g?v/u:v>W
demurrage charge 延期費 |kmP#`P~
deposit 存款 h.-L_!1B7
deposit slip 存款單 )
`{jPK*`
depreciation 折舊 @
2hGkJ-
direct cost 直接成本 QXj #Brp
direct labour 直接人工 5CnNp?.t^
director 董事 e# Y{YtE
discount 折扣 7
\xCNOKh
discount on purchase 進貨折扣 W,8Uu1X =
R1JD{