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。 3eQ&F~S
j3E7zRm] \
acceptance 承兌 4ID5q~
account 賬戶 Qj3EXb
accountant 會計員 :&."ttf=
accounting 會計 89(Q1R ?:
accounting system 會計制度 Z=vU}S>r|v
accounts payable 應付賬款 cTT L1SW
accounts receivable 應收賬款 Se =`N
accumulated profits 累積利益 c(s.5p ^
adjusting entry ?#123;整記錄 }b.%Im<3R
adjustment ?#123;整 R~q]JSIC@
administration expense 管理費用 smo~7;
advances 預付 <frutU16\
advertising expense 廣告費
0oIe>r
agency 代理 .3Oap*X
agent 代理人 6i3$C W
agreement 契約 s?L
allotments 分配數 sD#.Oq4&]y
allowance 津貼 /h|#J
amalgamation 合併 ^s"R$?;h
amortization 攤銷 ji0@P'^;
amortized cost 應攤成本 v mk2{f,g
annuities 年金 t;\Y{`
applied cost 已分配成本 7WZ+T"O{I
applied expense 已分配費用 ER.}CM6{[
applied manufacturing expense 己分配製造費用 |aq"#Ml)
apportioned charge 攤派費用 ]~3V}z,T*
appreciation 漲價 |Z +=
article of association 公司章程 7J<5f)
assessment 課稅 c9h6C
assets 資產 tK\~A,=
attorney fee 律師費 cSV aI
audit 審計 Jdj4\ju
auditor 審計員 [` 7ThHX
average 平均數 20Wg=p9L
average cost 平均成本 ^k9I(f^c-_
bad debt 壞賬 {3aua:q
balance 餘額 oXF.1f/h
balance sheet 資產負債表 5$C-9
bank account 銀行賬戶 \bw2u!
bank balance 銀行結存 R8'RA%O9J
bank charge 銀行手續費 (<C3Vts))
bank deposit 銀行存款 {_v#~595
bank discount 銀行貼現 Ig>(m49d
bank draft 銀行匯票 }*]-jWt1J\
bank loan 銀行借款 1iF1GkLEq
bank overdraft 銀行透支 Xc&9Glf
bankers acceptance 銀行承兌 fI|Nc
bankruptcy 破產 qlPT Ll
bearer 持票人 Qt<&WB
fn
beneficiary 受益人 }0Ed]
bequest 遺產 f4|rVP|x
bill 票據 IjnU?Bf
bill of exchange 匯票 'TB2:W3
bill of lading 提單 }@d @3
bills discounted 貼現票據 hp|YE'uYT
bills payable 應付票據 L.JT[zOfb
bills receivable 應收票據 b4N[)%@
board of directors 董事會 d%n-[ZL
bonds 債券 ysY*k` 5
bonus 紅利 j?4qO]_Wx+
book value 賬面價值 3%b6{ie/=
bookkeeper 簿記員 LZxNAua
bookkeeping 簿記 tc_ 3sC7jN
branch office general ledger 支店往來賬戶 AFwdJte9e
broker 經紀人 `'7R,
brought down 接前 bV3|6]k^
brought forward 接上頁 R.<g3"Lm>
budget 預算 @`9]F7h5W
by-product 副產品 '!B&:X)
by-product sales 副產品銷售 f]srRYSR
capital 股本 DZ
tsy!xA
capital income 資本收益 [ub e6
capital outlay 資本支出 !R`{ TbN
capital stock 股本 l+0oS'`V*L
capital stock certificate 股票 =[ 7A v>
carried down 移後 4;2uW#dG"
carried forward 移下頁 X%x*f3[
cash 現金 H3-hcx54T
cash account 現金賬戶 N4TV
cash in bank 存銀行現金 1 [Bk%G@D&
cash on delivery 交貨收款 xr^LFn)
cash on hand 庫存現金 SQ+Gvq%Q]
cash payment 現金支付 }W^A*]X
cash purchase 現購 !0<,@v"
cash sale 現沽 yyTnL 2Y9
cashier 出?#123;員 ="l/ klYV
cashiers check 本票 )MT}+ai
certificate of deposit 存款單折 jq0O22
-R
certificate of indebtedness 借據 }3WxZv]I}
certified check 保付支票 aV0"~5
certified public accountant 會計師 Xne1gms
charges 費用 uHRsFlw
charge for remittances 匯水手續費 Z*6IW7#
charter 營業執照 [AJJSd/:
chartered accountant 會計師 jT;;/Fd3/
chattles 動產 }4X0epPp;:
check 支票 C~exi[3
che stub 支票存根 aw&,S"A@
closed account 己結清賬戶 k$:|-_(w
closing 結算 p0eX{xm
closing entries 結賬紀錄 &_8947
closing stock 期末存貨
1s;Saq+
closing the book 結賬 _Y m2/3!
columnar journal 多欄日記賬 y$M%2
mh`
combination 聯合 X1_5KH
commission 佣金 vtJJ#8a]
commodity 商品 V>rU.Mp
QU
common stock 普通股 %E;'ln4h&,
company 公司 9%obq/Lb
compensation 賠償 Q22 GIr
compound interest 複利 Y8t8!{ytg
consignee 承銷人 ?:9"X$XR
consignment 寄銷 V>3X\)qu
consignor 寄銷人 hOK8(U
0
consolidated balance sheet 合併資產負債表 E _|<jy$`
consolidated profit and loss account 合併損益表 *lJxH8 \
consolidation 合併 [dV L&k<P
construction cost 營建成本 7F.4Ga;
construction revenue 營建收入 'dc#F3
contract 合同 `uTmw^pZX
control account 統制賬戶 `\ol,B_l
copyright 版權 %\:Wi#w>
corporation 公司 /G`]=@~
cost 成本 |JsZJ9W+J
cost accounting 成本會計 a?oI>8*
cost of labour 勞工成本
iH'p>s5L
cost of production 生產成本 ,<X9 Y
2B
cost of manufacture 製造成本 oxtay7fx
cost of sales 銷貨成本 I5W~g.<6
cost price 成本價格 x.4m|f0;
credit 貸方 q ZZK#,Qb
credit note 收款通知單 cm+P]8o%{
creditor 債權人 HjwE+: w
crossed check 橫線支票 JK
]PRDyD
current account 往來活期賬戶 -D:b*D
current asset 流動資產 b#o|6HkW
current liability 流動負債
DVeE1Q
current profit and loss 本期損益 |5 ]X| v
debit 借方 ,`sv1xwd
debt 債務 y|jq?M<A
debtor 債務人 HK%7g
deed 契據 )LCHy^'
deferred assets 遞延資產 ]I6 J7A[
deferred liabilities 遞延負債 0tJZ4(0
delivery 交貨 s,_m{ to
delivery expense 送貨費 /zox$p$?h
delivery order 出貨單 EiaW1Cs
demand draft 即期匯票 f?)-}\[IR{
demand note 即期票據 J9 I:Q<;
demurrage charge 延期費 *=xr-!MEk
deposit 存款 {\\Tgs
deposit slip 存款單 O33`+UV"W
depreciation 折舊 <{
cQ2
direct cost 直接成本 !TcJ)0
direct labour 直接人工 23jwAsSo
director 董事 7x8
yxE
discount 折扣 4b`=>X;W
discount on purchase 進貨折扣 51.%;aY~z
6E}qL8'5x