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。 p"=8{LrO
YC d
acceptance 承兌 9c=`Q5
account 賬戶 vK8!V7o~h%
accountant 會計員 >7nOR
accounting 會計 NIxtT>[+3
accounting system 會計制度 _}:#T8h
accounts payable 應付賬款 x.aqy'/`
accounts receivable 應收賬款 uZ(,7>0
accumulated profits 累積利益 5:X^Q.f;
adjusting entry ?#123;整記錄 h
v/+
adjustment ?#123;整 qM:*!Aq0g
administration expense 管理費用 xX2/uxi8
advances 預付 6eAJ>9@x
advertising expense 廣告費 F48W8'un
agency 代理 ' |
bHu
agent 代理人 =fy'w3m
agreement 契約 Z^ }4bR]
allotments 分配數 -3&m
gd
allowance 津貼 |bv7N@?e
amalgamation 合併 ue"e><c6:
amortization 攤銷 ~MLBO
amortized cost 應攤成本 cg'z:_l
annuities 年金 AWz|HF#-
applied cost 已分配成本 ;$rh&ET
applied expense 已分配費用 ~X%W2N2
applied manufacturing expense 己分配製造費用 ^ lM.lS>)
apportioned charge 攤派費用 oq9gG)F
appreciation 漲價 qJT|om
LY
article of association 公司章程 =z
+iI;
assessment 課稅 L s(l
assets 資產 )>8 k8E
attorney fee 律師費 RS
/*Dp^
audit 審計 <l"rn M%
auditor 審計員 @[w.!GW%
average 平均數 Cw
]bhaG
g
average cost 平均成本 oAxCI/
bad debt 壞賬 FpFkZFtG'm
balance 餘額 U~Y
jTjbd
balance sheet 資產負債表 f&L8<ASFo
bank account 銀行賬戶 7DCu#Y[
bank balance 銀行結存 yc3i> w`
bank charge 銀行手續費 Lo^gg#o
bank deposit 銀行存款 \:`-"Ou(*
bank discount 銀行貼現 {^*D5
bank draft 銀行匯票 a
qIpO
bank loan 銀行借款 pQ9~^
bank overdraft 銀行透支
1\ab3n
bankers acceptance 銀行承兌 )b;}]C
bankruptcy 破產 B5H=#
bearer 持票人 -JfO} DRI
beneficiary 受益人 G.sf>
.[
bequest 遺產 ,NoWAmv
bill 票據 anxwK47
bill of exchange 匯票 Q'K[?W|C
bill of lading 提單 K:8.
Dvn
bills discounted 貼現票據 P~ 7p~ke
bills payable 應付票據 a&s&6Q|Y
bills receivable 應收票據 Eawt
T
board of directors 董事會 (G`O
[JF
bonds 債券 Kzf^ras4u
bonus 紅利 fD ?w!7f-1
book value 賬面價值 2kVQ#JyuRI
bookkeeper 簿記員 |g8Q.*"l[
bookkeeping 簿記
zv HeoM,
branch office general ledger 支店往來賬戶 [-'LJG Wb<
broker 經紀人 Y5$VWUrB
brought down 接前 YKG}4{T
brought forward 接上頁 &(YNz9L
budget 預算 mUjM5ceAXO
by-product 副產品 xr).ZswQ
by-product sales 副產品銷售 ZRLS3*`
capital 股本 F=r`'\JV[
capital income 資本收益 TOXZl3s5#
capital outlay 資本支出 T~b6Zu6
capital stock 股本 8u4Fag Q,
capital stock certificate 股票 sRDxa5<MD
carried down 移後 e.?;mD
carried forward 移下頁 rhA>;9\
cash 現金 gWpG-RL0
cash account 現金賬戶 QPJz~;V2
cash in bank 存銀行現金 XD$;K$_7
cash on delivery 交貨收款 1]]#HTwX
cash on hand 庫存現金 )w'GnUqWz
cash payment 現金支付 ?_+8K`B
cash purchase 現購 \2NT7^H#
cash sale 現沽 U((mOm6
cashier 出?#123;員 {;E]#=|
cashiers check 本票 Q_M:v
certificate of deposit 存款單折 }D7} %P]
certificate of indebtedness 借據 (|U|>@
certified check 保付支票 r>3y87
certified public accountant 會計師 KB6`OT^b{r
charges 費用 ;Br
#e1~
charge for remittances 匯水手續費 gzeTBlXg
charter 營業執照 .rs\%M|X
chartered accountant 會計師 ry!0~ir
chattles 動產 Cso-WG,
check 支票 hz*H,E!>
che stub 支票存根 $61j_;WF`
closed account 己結清賬戶 G+zIh}9
closing 結算 '5
k
Sr(
closing entries 結賬紀錄 @]xHt&j
closing stock 期末存貨 t'im\_$F
closing the book 結賬 Z"Byv.yq b
columnar journal 多欄日記賬 pIP^/H
combination 聯合 0;avWa)Q
commission 佣金 pCt0[R;?
commodity 商品 q$BS@
common stock 普通股 Os"T,`F2s
company 公司 ]0@
06G(y
compensation 賠償 KG9FR*
"
compound interest 複利 j=5hW.fI
consignee 承銷人 cOo@UU P
consignment 寄銷 X;%*+xQ^
consignor 寄銷人 6
;{E-y
consolidated balance sheet 合併資產負債表 6qH^&O][
consolidated profit and loss account 合併損益表 odNHyJS0
consolidation 合併 }hA h'*(
construction cost 營建成本 [[gfR'79{
construction revenue 營建收入 f5dctDHP
contract 合同 T f;:C]
control account 統制賬戶 MMS#Ci=Lj
copyright 版權 Egr'IbB
corporation 公司 x!QA* M
cost 成本 TDR2){I
cost accounting 成本會計 kQQhZ8Ch
cost of labour 勞工成本 I4%25=0?
cost of production 生產成本 Fooa~C"
cost of manufacture 製造成本 0D:e P``
cost of sales 銷貨成本 cNvh2JI
cost price 成本價格 sm96Ye{O{
credit 貸方 C3GI?|b
credit note 收款通知單 e=Teq~K
creditor 債權人 $1bx\
crossed check 橫線支票 Z&Ao;=Gp1
current account 往來活期賬戶 2E_*'RT
current asset 流動資產 VaLl$w
current liability 流動負債 FErKr)
current profit and loss 本期損益 ztHEXM.
debit 借方 ):pFI/iC
debt 債務 F,>-+~L=
debtor 債務人 ]n$&|@
deed 契據 pSh$#]mZ`
deferred assets 遞延資產 l5fF.A7TT
deferred liabilities 遞延負債 9d1 Gu"
delivery 交貨 z }f;_NX
delivery expense 送貨費 %5|DdpES
delivery order 出貨單 #7yy7Y5
demand draft 即期匯票 ug.
'OR
demand note 即期票據 [$P.ek<
demurrage charge 延期費 &7m)K>E27
deposit 存款 ?QfomTT
deposit slip 存款單 8bP4
depreciation 折舊 Y~+`F5xX<
direct cost 直接成本 ?2$0aq
direct labour 直接人工 9&p;2/H
director 董事 ;$>wuc'L
discount 折扣 9HJA:k*k|
discount on purchase 進貨折扣 ?)V}_%fVv
}$T!qMst{