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。 yMoV|U6
GnzKDDH
'
acceptance 承兌 ,_(AiQK
account 賬戶 wfXm(RYM
accountant 會計員 M'D l_dx-
accounting 會計 byTTLs,}d
accounting system 會計制度 C>:'@o
Z
accounts payable 應付賬款 n$oHr
accounts receivable 應收賬款 m<X[s
accumulated profits 累積利益 NP#:} )
adjusting entry ?#123;整記錄 J>XMaI})U
adjustment ?#123;整 jJK`+J,i}X
administration expense 管理費用 TppuEC>
advances 預付 _^5OoE"}!
advertising expense 廣告費 A3|hFk
agency 代理 iir]M`A.-
agent 代理人 dRD t.U!T
agreement 契約 -)p
S\$GC
allotments 分配數 NB|yLkoDyI
allowance 津貼 DZ7<-SFU
amalgamation 合併 Ad
ma~]T9
amortization 攤銷 (q]_&%yW
amortized cost 應攤成本 F?B`rw@xr
annuities 年金 i=^!?
i
applied cost 已分配成本 r$
8^K\oF
applied expense 已分配費用 /)<x<7FKW
applied manufacturing expense 己分配製造費用
4,]z
apportioned charge 攤派費用 t3//
U
#
appreciation 漲價 P`xQL
article of association 公司章程 }@XokRk
assessment 課稅 ac%6eW0#
assets 資產 zvgy$]y'\
attorney fee 律師費 0lm7'H*~
audit 審計 <lo\7p$A
auditor 審計員 4Nun-(q
average 平均數 0Kytg\p}
average cost 平均成本 '=X)0GG
bad debt 壞賬 &{uj3s&C
balance 餘額 <(c_[o/
balance sheet 資產負債表 S[ln||{
bank account 銀行賬戶 b?kY`LC
bank balance 銀行結存 ,ut-Di=6
bank charge 銀行手續費 S<Os\/*
bank deposit 銀行存款 9-3, DxZ}
bank discount 銀行貼現 (E{}iq@2
bank draft 銀行匯票 y2{uEbA
bank loan 銀行借款 /L yoTBG
bank overdraft 銀行透支 J^V}%N".
bankers acceptance 銀行承兌 R9z:K_d,
bankruptcy 破產 p.^qB]%
bearer 持票人 6D&{+;
beneficiary 受益人 tSVWO]<
bequest 遺產 M(/ATOJ(
bill 票據 0;Oe&Y
bill of exchange 匯票 A+w
'quXn
bill of lading 提單 YLsOA`
5X
bills discounted 貼現票據 .US=fWyrb
bills payable 應付票據 yt
@7l]I
bills receivable 應收票據 #=g1V?D
board of directors 董事會 }NJKkj?
bonds 債券 B{ A b#
bonus 紅利 ;0vCZaEF
book value 賬面價值 B%^W$7
q
bookkeeper 簿記員 e~U]yg5X-
bookkeeping 簿記 \'Q rJ ?D
branch office general ledger 支店往來賬戶 OAauD$Hh
broker 經紀人 Fd86P.Df
brought down 接前 2z9s$tp
brought forward 接上頁 H[_i=X3-~
budget 預算 :;hz!6!
by-product 副產品 kz\Ss|jl
by-product sales 副產品銷售 2Onp{,'}
capital 股本 ?Gl]O3@3
capital income 資本收益 7 'q *(v
capital outlay 資本支出 3Cw}y55_y
capital stock 股本 Xwo%DZKN
capital stock certificate 股票 XkPE%m_5D
carried down 移後 =%ok:+D]
carried forward 移下頁 hm*cGYV/
cash 現金 hp1+9vEN
cash account 現金賬戶 Uv m:`e~?
cash in bank 存銀行現金 SF=TG84<
cash on delivery 交貨收款 RY
.@_{
cash on hand 庫存現金 ^B)f!HtU
cash payment 現金支付 *
'_(.Z:
cash purchase 現購 9{wRqY
cash sale 現沽 ]t0St~qUL)
cashier 出?#123;員 D3B]
cashiers check 本票
_a#k3r
certificate of deposit 存款單折 @-ml=S7;Sz
certificate of indebtedness 借據 2
EWXr+IU.
certified check 保付支票 )qRH?Hsb7
certified public accountant 會計師 *4ido?
charges 費用 k2@]nW"S
charge for remittances 匯水手續費 Bd]k]v+
charter 營業執照 ;1HzY\d%<
chartered accountant 會計師 '451H3LC0
chattles 動產
.P
<3+
check 支票 yeI>b 1>Q
che stub 支票存根 \xlG 3nz
closed account 己結清賬戶 P)l_ :;&
closing 結算 W,|+Dl
closing entries 結賬紀錄 i! x>)E
closing stock 期末存貨 gYCr,-_i
closing the book 結賬 ?P}bl_
columnar journal 多欄日記賬 ~Pj q3etk
combination 聯合 Cz)&R^
commission 佣金 <5?pa3
commodity 商品 _u+ 7>
common stock 普通股 f14^VTzP/#
company 公司 W=#AfPi$&
compensation 賠償 ?-zuy
US
compound interest 複利 EV?U
!O
consignee 承銷人 R
RE8|%p;B
consignment 寄銷 j
U $G<G
consignor 寄銷人 S,j. ?u*!
consolidated balance sheet 合併資產負債表 zak|* _
consolidated profit and loss account 合併損益表 Vr|e(e.%
consolidation 合併 9O- 2
construction cost 營建成本 o@BV&|
construction revenue 營建收入 d[>HxPwo
contract 合同 b[GhI+_
control account 統制賬戶 zXM,cV/s
copyright 版權
vTgx7gP
corporation 公司 @0'U
p
cost 成本 z&WtPSyGj
cost accounting 成本會計 vQ
L$.A3>
cost of labour 勞工成本 EJ>&\Iq
cost of production 生產成本 *i}X(sfe
cost of manufacture 製造成本 hLbWqF
cost of sales 銷貨成本 cT(6>@9@
cost price 成本價格 r\d(*q3B
credit 貸方 oNtoqYwH
credit note 收款通知單 FJDE4
8Vi
creditor 債權人 ~ ;LzTL
crossed check 橫線支票 {O9(<g
current account 往來活期賬戶 a%e`
current asset 流動資產 V
^+p:nP
current liability 流動負債 +Q[uq!<VJk
current profit and loss 本期損益 Lo~;pvv
debit 借方 fz\Q>u'T
debt 債務 'w27Lt'V
debtor 債務人 b,^Gj]7
deed 契據 d)emTXB(
deferred assets 遞延資產 kzjuW
deferred liabilities 遞延負債 JwB'B
delivery 交貨 bx(@ fl:m
delivery expense 送貨費 PR
Mg6
delivery order 出貨單 S~i9~jA
demand draft 即期匯票 {g!
7K
demand note 即期票據 "bIb?e2h9G
demurrage charge 延期費 t|$jgM
deposit 存款 Y@`uBB[
deposit slip 存款單 |82q|@e
depreciation 折舊 oX;.v9a
direct cost 直接成本 F)(^c
direct labour 直接人工 X>Vc4n<}
director 董事 iCPm7AU
discount 折扣 pY`$k#5
discount on purchase 進貨折扣 \ dFE.4
w.-x2Zg},