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。 1|bu0d\]
"~Twx]Z
acceptance 承兌 !`q*{Ojx
account 賬戶 &,4]XT
accountant 會計員 x|i"x+o
accounting 會計 @P#uH5U
accounting system 會計制度 qIcQPJn!}
accounts payable 應付賬款 J\<7M8
accounts receivable 應收賬款 Ug_5INK
accumulated profits 累積利益 'c<vj
jIg
adjusting entry ?#123;整記錄 Nr=ud QA{
adjustment ?#123;整 ^8$CpAK]M
administration expense 管理費用 xnmIo?
hC
advances 預付 Yr@_X
advertising expense 廣告費 =A={Dpv[>
agency 代理 Zs<}{`-
agent 代理人 Gc>bli<-
agreement 契約 :VP4|H#SP
allotments 分配數 j89|hG)2
allowance 津貼 4b=hFwr[?
amalgamation 合併 s,m+q)
amortization 攤銷 _/ bF t6
amortized cost 應攤成本 %^[45e
annuities 年金 z!;n\CV @
applied cost 已分配成本 *')BP;|V`
applied expense 已分配費用 qb(#{Sw0
applied manufacturing expense 己分配製造費用 *6^|i}
apportioned charge 攤派費用 ?(Q" y\
appreciation 漲價 wH=
article of association 公司章程 Cbm
assessment 課稅 c[E{9wp v
assets 資產 WXu:mv,'e
attorney fee 律師費 <$wh@$PK
audit 審計 UMwB. *
auditor 審計員 3{RuR+yi
average 平均數 KY
H*5
average cost 平均成本 dl;~-'0
bad debt 壞賬 4*MjDb
balance 餘額 mbxJS_P
balance sheet 資產負債表 B3K!>lz
bank account 銀行賬戶 Uo v%12
bank balance 銀行結存 9C}Ie$\
bank charge 銀行手續費 E]w1!Ah M
bank deposit 銀行存款 GY<ErS)2
bank discount 銀行貼現 )hmU/E@
bank draft 銀行匯票 6TJ5G8z_
bank loan 銀行借款 }qmBn`3R
bank overdraft 銀行透支 Cnd70tbD )
bankers acceptance 銀行承兌 WRU/^g3O@'
bankruptcy 破產 {9U<!
bearer 持票人 /Y5I0Ko Uw
beneficiary 受益人 txQyHQ)
@
bequest 遺產 0fA42*s;
bill 票據 qJ|ByZ.N+
bill of exchange 匯票 Ze~$by|9f
bill of lading 提單 L,!?'.*/]
bills discounted 貼現票據 -q' n p0H
bills payable 應付票據 Ol H{!
bills receivable 應收票據 .z&V!2zp
board of directors 董事會 _'<V<OjVM!
bonds 債券 TEz)d=
bonus 紅利 0i\ol9,bf
book value 賬面價值 5r"BavA
bookkeeper 簿記員 %y.9S=,v,
bookkeeping 簿記 /tRzb8`
branch office general ledger 支店往來賬戶 _?>!Bz
m
broker 經紀人 ='u'/g$'&
brought down 接前 f gI.q
brought forward 接上頁 2uFaAAT
budget 預算 ,OWdp<z
by-product 副產品 [M_pf2Y
by-product sales 副產品銷售 #<f}.P.Uc
capital 股本 ^-{ 1]G:
capital income 資本收益 /+4Dq4{t)
capital outlay 資本支出 6-va;G9Fc
capital stock 股本 3GqJs
capital stock certificate 股票 hj64ES#x
carried down 移後 GlP
[:
carried forward 移下頁 3U<\y
6/
cash 現金 AE!WYE
cash account 現金賬戶 .B*Yg<j
cash in bank 存銀行現金 2!f0!<te
cash on delivery 交貨收款 MK9?81xd
cash on hand 庫存現金 b7R#tT
cash payment 現金支付 _?<Y>B, E
cash purchase 現購 L(TO5Y]
cash sale 現沽 zk5sAHQ
cashier 出?#123;員 [W=%L:Ea
cashiers check 本票 wpu]{~Y
certificate of deposit 存款單折 :}x\&]uC#k
certificate of indebtedness 借據 H^xrFXg~z
certified check 保付支票 *cCr0
\Z`
certified public accountant 會計師 "L@qjSs8
charges 費用 }hyK/QUCoN
charge for remittances 匯水手續費 1 6;l,@
charter 營業執照 fOiLb.BW
chartered accountant 會計師 8~RUYsg
chattles 動產 +A8S 6bA[=
check 支票 ]*j>yj.Y'~
che stub 支票存根 GJWC}$#TY
closed account 己結清賬戶 ;d G.oUk=
closing 結算 % \N.m/5
closing entries 結賬紀錄 RI w6i?/I
closing stock 期末存貨 Uy^Hh4|
closing the book 結賬 Y>t*L#i
columnar journal 多欄日記賬 hor ok:{
combination 聯合 WIO V
commission 佣金 s=#IoNh
commodity 商品 @dX0gHU[c
common stock 普通股 OdgfvHDgW
company 公司 qTC`[l
compensation 賠償 G+4a%?JH
compound interest 複利 yGgHd=?
consignee 承銷人 ar+mj=m
consignment 寄銷 p`gg
consignor 寄銷人 \sHM[nF0
consolidated balance sheet 合併資產負債表 mmY~V:,Kd
consolidated profit and loss account 合併損益表 efMv1>{
consolidation 合併 .6!]RA5!=
construction cost 營建成本 9UOx~Ty
construction revenue 營建收入 ;w4rwL
contract 合同 rsBF\(3b~
control account 統制賬戶 8>j+xbw
copyright 版權 nhk +9
corporation 公司 "V~U{(Z
cost 成本 tnqW!F~
cost accounting 成本會計 \ ^EjE
cost of labour 勞工成本 M7yJ2u <Ty
cost of production 生產成本 gv `jeN
cost of manufacture 製造成本 ",E6)r
cost of sales 銷貨成本 ':[+UUC@
cost price 成本價格 v0X5`VV
credit 貸方 L"zOa90ig
credit note 收款通知單 ;5my(J*b
creditor 債權人 [rTV)JsTb
crossed check 橫線支票 |F<U;xV$p
current account 往來活期賬戶 6#N1 -@
current asset 流動資產 @U;-5KYYi
current liability 流動負債 kSU*d
/}*u
current profit and loss 本期損益 y>2v 9;Qp
debit 借方 [lS'GszA
debt 債務 S7aS Ut!
debtor 債務人 tRbZ^5x\@
deed 契據 dcU|y%k%
deferred assets 遞延資產 |Y(].G,
deferred liabilities 遞延負債 1>a^Q
delivery 交貨 )~d2`1zGS
delivery expense 送貨費 K!|=)G3.`
delivery order 出貨單 N$Gx$u3Cd
demand draft 即期匯票 K/Q;]+D
demand note 即期票據 !SJmu}OB]
demurrage charge 延期費 1{o
CMq/v
deposit 存款 rorzxp{
deposit slip 存款單 sf\;|`}
depreciation 折舊 m>:%[vm
direct cost 直接成本 ,wO5IaV
direct labour 直接人工 Km+29
director 董事 >ID 3oi
discount 折扣 xO1d^{~^^
discount on purchase 進貨折扣 b${Kj3(
pe,c