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。 B%@!\D#
nh=Us^xD
acceptance 承兌 'q'Y:A?,
account 賬戶 ZY!pw6R1>*
accountant 會計員 0:Y`#0qK
accounting 會計 i 9tJHeSm
accounting system 會計制度 >1U@NK)HfY
accounts payable 應付賬款 *Z`eNz}
accounts receivable 應收賬款 B^(rUR
accumulated profits 累積利益 dO4#BDn"=
adjusting entry ?#123;整記錄
LXC`Zq\
adjustment ?#123;整 5SL>q`t.bd
administration expense 管理費用 ePpK+E[0Z
advances 預付 ;]M67ma7C
advertising expense 廣告費 .r| vz6tU?
agency 代理 ')<FLCFwT
agent 代理人 D
Ok^ON
agreement 契約 m90R8 V
allotments 分配數 eH!|MHe
allowance 津貼 bus=LAJt=
amalgamation 合併 7 3z
Y^x
amortization 攤銷 OEE{JVeI
amortized cost 應攤成本 M y"!j,Up
annuities 年金 EjX'&"3.
applied cost 已分配成本 z{3%Hq
applied expense 已分配費用 %H}Y]D~R
applied manufacturing expense 己分配製造費用 pu$XUt
apportioned charge 攤派費用 ?SO F
n
appreciation 漲價 CotMV^
article of association 公司章程 b#;N!V
X
assessment 課稅 /-YlC(kL
assets 資產 Wx|6A#cg!
attorney fee 律師費 M}oj!xGB
audit 審計 e3={$A h
auditor 審計員 inv{dg/2
average 平均數 +Q!xEfpO;
average cost 平均成本 #oroY.o
bad debt 壞賬 fI
d)
balance 餘額 ]<;i}n|
<
balance sheet 資產負債表 tbzvO<~
bank account 銀行賬戶 Pv-V7`{
bank balance 銀行結存 yFU2'pB
bank charge 銀行手續費 e=]oh$]
bank deposit 銀行存款 Xf_tj:eO~
bank discount 銀行貼現 R`C_CsXir
bank draft 銀行匯票 YTjuSV
bank loan 銀行借款 S[hJ{0V
bank overdraft 銀行透支 Bd oC6H
bankers acceptance 銀行承兌 T3t~=b>&L
bankruptcy 破產 Sp~Gv>uMK
bearer 持票人
~\:j9cC
beneficiary 受益人 8@W/43K8-
bequest 遺產 H=o-ScA
bill 票據 C3b0`|5
bill of exchange 匯票 c7l!G~yx'
bill of lading 提單 (-'0g@0UA
bills discounted 貼現票據 p-yOiG8b}
bills payable 應付票據 }M9DqZ;I
bills receivable 應收票據 qgC-@I
board of directors 董事會 R#7+
bonds 債券 7z&adkG:
bonus 紅利 ^8-~@01.`_
book value 賬面價值 ]k`Fl,"
bookkeeper 簿記員 6KCCbg/
bookkeeping 簿記 Fy_<Ui
branch office general ledger 支店往來賬戶 J'\eS./w|
broker 經紀人 b ?2X>QJ
brought down 接前 %j[LRY/
brought forward 接上頁 SCh7O}
budget 預算
IGK_1@tq
by-product 副產品 w-'D*dOi
by-product sales 副產品銷售 =wlm
capital 股本 2 -p
capital income 資本收益 L=$?q/=-
capital outlay 資本支出 .i3lG(
YG
capital stock 股本 Ql:
b1C,
capital stock certificate 股票 iA%'
;V
carried down 移後 FU(}=5n
carried forward 移下頁 yYG3/Z3u5
cash 現金 zh{@?k
cash account 現金賬戶 KT
lP:pB;
cash in bank 存銀行現金 1O]5/Eu
cash on delivery 交貨收款 RvPniT(<?
cash on hand 庫存現金 p'Y&Z?8
cash payment 現金支付 Ukh$`q}
cash purchase 現購 lC /Hib
cash sale 現沽 l6S19Kv
cashier 出?#123;員 \C+*loLs
cashiers check 本票 @`IXu$Wm(
certificate of deposit 存款單折 5!SoN}$
certificate of indebtedness 借據 GTp?)nh^
certified check 保付支票 HeT6Dv
certified public accountant 會計師 W?"2;](
charges 費用 }1a <{&
charge for remittances 匯水手續費 0\EpH[m}-
charter 營業執照 G. -h=DT]
chartered accountant 會計師 2xL!PR-
chattles 動產 WbC0H78]
check 支票 v9t47>V
che stub 支票存根 wr3_Bf3]
closed account 己結清賬戶 t?]\M&i&
closing 結算 IDGQIg
closing entries 結賬紀錄 )KaLSL>
closing stock 期末存貨 F_Z&-+,*3t
closing the book 結賬 H
9Y2n 0
columnar journal 多欄日記賬 .g/ARwM}
combination 聯合 \A'|XdQ
commission 佣金 2Y E;m&
commodity 商品 '!j #X_;
common stock 普通股 zp7V\W;
&
company 公司 5"-una>D
compensation 賠償 fV.A=*1l#
compound interest 複利 O8K@&V p
consignee 承銷人 <&qpl0U)Y
consignment 寄銷 ;mf4U85
consignor 寄銷人 lj
"Z
consolidated balance sheet 合併資產負債表 tr6jh=
consolidated profit and loss account 合併損益表 rxs~y{Xi
consolidation 合併 "*Lj8C3|n
construction cost 營建成本 18DTv6?QG
construction revenue 營建收入 #dva0%-1
contract 合同 B
`?N,N"
control account 統制賬戶 5y1or
copyright 版權 2Ueq6IuQ
corporation 公司 rao</jN.9
cost 成本 Hv8SYQ|
cost accounting 成本會計 '}U_D:o.b
cost of labour 勞工成本 Q!4i_)rM
cost of production 生產成本 Qqd6.F
cost of manufacture 製造成本 L#
`l
Q"`K
cost of sales 銷貨成本 D+@-XU<Lp<
cost price 成本價格 Ys"|</;dbj
credit 貸方 B#HV20\?v
credit note 收款通知單 Vk MinE
creditor 債權人 &Q\_
;
crossed check 橫線支票 2Pbe~[
current account 往來活期賬戶 !1ML%}vvB,
current asset 流動資產 ;j>*;Q`
current liability 流動負債 <Vz<{W3t
current profit and loss 本期損益 :7 qqjs
debit 借方 k_,MoDz
debt 債務 j2RRSz&9
debtor 債務人 ;;ER"N
deed 契據 j y7
deferred assets 遞延資產 K^"w]ii=
deferred liabilities 遞延負債 cU7rq j_
delivery 交貨 OJ v}kwV
delivery expense 送貨費 |0tg:\.
delivery order 出貨單 W3 ^z Ij
demand draft 即期匯票 cqeR<len
demand note 即期票據 k/df(cs
demurrage charge 延期費 VLf
g[*k
deposit 存款 u
WUR3n
deposit slip 存款單 aRbx
depreciation 折舊 RXGHD19]
direct cost 直接成本 ` *>V6B3
direct labour 直接人工 , p_G/OU
director 董事 ,`;jvY~Ec
discount 折扣 Uh>.v |P6
discount on purchase 進貨折扣 ~_'0]P\
+IG1IF