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。 p2t04p!
Sm4BZF~!B
acceptance 承兌 !vR Zh('R
account 賬戶 H#;*kc
a4
accountant 會計員 llX `
accounting 會計 o&%v"#H2
accounting system 會計制度 0g|5s
accounts payable 應付賬款 (M$>*O3SR
accounts receivable 應收賬款 o|z@h][(l(
accumulated profits 累積利益 k"&o)*d
adjusting entry ?#123;整記錄 Hh=fv~X
adjustment ?#123;整 ,7)
hrA$(
administration expense 管理費用 xLoQ0rt
6
advances 預付 Nv36#^Z
advertising expense 廣告費 !KK `+ 9/
agency 代理 T&]-p:mg^
agent 代理人 ur'<8pDb$
agreement 契約 {P~rf&Ee
allotments 分配數 j;coP ehB
allowance 津貼 qNj?Rwc
amalgamation 合併 eZT8gKbjJ)
amortization 攤銷 ;Hk3y+&]a
amortized cost 應攤成本 UcQ]n0J=Z
annuities 年金 %hYgG;22
applied cost 已分配成本 U0j>u*yE
applied expense 已分配費用 PZ8,E{V
applied manufacturing expense 己分配製造費用 7<WS@-2I#
apportioned charge 攤派費用 \
M\7k5$
appreciation 漲價 B1nm?E 0i
article of association 公司章程 $ -1ajSVJ
assessment 課稅 g[pU5%|"[
assets 資產 BM /FOY;
attorney fee 律師費 tjXg
audit 審計 a&b/C*R_
auditor 審計員 t7F0[E'=5\
average 平均數 *%KIq/V
average cost 平均成本 96V8R<
bad debt 壞賬 <>\|hno}
balance 餘額 u)r/#fUZ
balance sheet 資產負債表 zG ='U
bank account 銀行賬戶 '|ntwK*f
bank balance 銀行結存 zT,@PIC(
bank charge 銀行手續費 c
HF W"g78
bank deposit 銀行存款 Yt(FSb31H
bank discount 銀行貼現 ,jg #^47I
bank draft 銀行匯票 hTn"/|_SW
bank loan 銀行借款 xc}[q`vK
bank overdraft 銀行透支 b
Or11?
bankers acceptance 銀行承兌 a4^hC[a
bankruptcy 破產 iLSUz j`
bearer 持票人 JL87a^ro
beneficiary 受益人 (t@)`N{
bequest 遺產 9t\14tVwx
bill 票據 "t4z)j;
bill of exchange 匯票 qK%N{ro[{?
bill of lading 提單 8+oc4~!A@n
bills discounted 貼現票據 ;
D<k
bills payable 應付票據 ?l6yLn5si^
bills receivable 應收票據 *b) (-#w3
board of directors 董事會 }VJ>}i*
bonds 債券 &EV%g6
bonus 紅利 c2g[w;0"
book value 賬面價值
ZNw|5u^N
bookkeeper 簿記員 {"Sv~L|J;
bookkeeping 簿記 7Fo^:"
branch office general ledger 支店往來賬戶 aF?_V!#cT
broker 經紀人 ,V9qiu=m
brought down 接前 *bFWNJ}`q
brought forward 接上頁 ZzE( S
budget 預算 }kmAUaa,Z
by-product 副產品 [IOI&`?D
by-product sales 副產品銷售 |=IJ^y(x|
capital 股本 F!#)l*OX;
capital income 資本收益 wGLMLbj5
capital outlay 資本支出 ENhLonMeV
capital stock 股本 R&W%E%uj
capital stock certificate 股票 3:jxr
carried down 移後 xFp$JN
carried forward 移下頁 V"4L=[le
cash 現金 Ql5bjlQdO
cash account 現金賬戶 85&7WAco"B
cash in bank 存銀行現金 }>@SyE'Q
cash on delivery 交貨收款 Gn
9oInY1
cash on hand 庫存現金 j%'2^C8
cash payment 現金支付 [ x{$f7CEh
cash purchase 現購 BT[|f[
1
cash sale 現沽 ASy?^Jrs5
cashier 出?#123;員 %^lD
cashiers check 本票 +C!GV.q[
certificate of deposit 存款單折 )KFxtM-
certificate of indebtedness 借據 }b54
O\,
certified check 保付支票 *.nSv@F
certified public accountant 會計師 l3b=8yn.
charges 費用 [6l0|Y
charge for remittances 匯水手續費 Gz{%Z$A~o
charter 營業執照 n! 5(Z5=
chartered accountant 會計師 f{VV U/$
chattles 動產 lGYW[0dy
check 支票 ^)]U5+g?
che stub 支票存根 3mU~G}ig
closed account 己結清賬戶 /A0_#g:2*#
closing 結算 QD%xmP
closing entries 結賬紀錄 ~vDa2D<9%
closing stock 期末存貨 }6a}8EyFP
closing the book 結賬 %N&.B
columnar journal 多欄日記賬 | I:@:
combination 聯合 DQ+6VPc^o
commission 佣金 u4FD}nV
commodity 商品 .:&`PaMt
common stock 普通股 nyPeN?-
company 公司 )lLeL#]FLO
compensation 賠償 fmK~?
compound interest 複利
~-vCY
consignee 承銷人 {K+f&75
consignment 寄銷 fD[O
tc
consignor 寄銷人 DQK?y=vf
consolidated balance sheet 合併資產負債表 t!3s@
consolidated profit and loss account 合併損益表 KJyCfMH&:@
consolidation 合併 RYCiO,+
construction cost 營建成本 G8vDy1`q6
construction revenue 營建收入 sDNWB
_~
contract 合同 (8m_ GfT
control account 統制賬戶 %2dzx[s
copyright 版權 PY_8*~Z
corporation 公司 bj@sci(1?
cost 成本 E`_T_O=P
cost accounting 成本會計 BhDg\oxZ
cost of labour 勞工成本 &G_#=t&
cost of production 生產成本 #b*4v&<
cost of manufacture 製造成本 P]n0L4c
cost of sales 銷貨成本 )e5=<'f1
cost price 成本價格
{E%c%zzQ
credit 貸方 &o x
credit note 收款通知單 ',g%L_8Sq
creditor 債權人 2F*>&n&Db7
crossed check 橫線支票 |oU I2<"
current account 往來活期賬戶
t* Ct*
current asset 流動資產 ;SI (5rS?
current liability 流動負債 Nzgi)xX0HX
current profit and loss 本期損益 rzHBop-8
debit 借方 KwHN c\\
debt 債務
0<v5_pB
debtor 債務人 &c!6e<o[p
deed 契據 94&t0j_
deferred assets 遞延資產 y}oA!<#3
deferred liabilities 遞延負債 *K_8=TIA*
delivery 交貨 F-zIzzb&O
delivery expense 送貨費 \E,2VM@6
delivery order 出貨單 }=v4(M `%
demand draft 即期匯票 V-#JV@b
demand note 即期票據 ppn 8
demurrage charge 延期費 qdZ ^D
deposit 存款 }v}F8}4
deposit slip 存款單
ZqrS]i@$
depreciation 折舊 u-&V