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。 dLu3C-.(
|)R{(AK-
acceptance 承兌 OY#=s!]
M
account 賬戶 A!5)$>!o
accountant 會計員 }"9jCxXL
accounting 會計 Qte'f+
accounting system 會計制度 D\GP+Ota
accounts payable 應付賬款 0 Pa\:^/6
accounts receivable 應收賬款 @MGc_"b
accumulated profits 累積利益 GfT`>M?QGK
adjusting entry ?#123;整記錄 &AlX).
adjustment ?#123;整 !~aDmY2
administration expense 管理費用 }3mIj<I1;
advances 預付 9/S-=VOe.t
advertising expense 廣告費 O!\\m0\e
agency 代理 faaFm
EC
agent 代理人 t[cZ|+^]
agreement 契約 mH} 1Zy
allotments 分配數 ,a,coeL
allowance 津貼
^'c[HVJ
amalgamation 合併 {p(.ckze+
amortization 攤銷 CVBy&o"6A
amortized cost 應攤成本 wp8ocZ-Gj
annuities 年金 (f|3(u'e?
applied cost 已分配成本 H<YS2Ed
applied expense 已分配費用 My!<_Hp-W
applied manufacturing expense 己分配製造費用 9y"*H2$#
apportioned charge 攤派費用 vSy#[9}
appreciation 漲價 Obu>xK(
article of association 公司章程 s|Acv4| V
assessment 課稅 u=h/l!lR
assets 資產 +V6N/{^5
attorney fee 律師費 YTpO4bX
audit 審計 8wqHr@}p
auditor 審計員 IGd]!
average 平均數 NrdbXPHceN
average cost 平均成本 f=Rx
8I
bad debt 壞賬 9n"D/NZB
balance 餘額 jE</a%
balance sheet 資產負債表 Cuq=>J
bank account 銀行賬戶 vHPp$lql
bank balance 銀行結存 H:BWv08~5
bank charge 銀行手續費 dRXF5Ox5K}
bank deposit 銀行存款 HW(cA}$
bank discount 銀行貼現 [,TuNd
bank draft 銀行匯票 {1V~`1(w
bank loan 銀行借款 R1X{=ct
bank overdraft 銀行透支 Yvu!Q
bankers acceptance 銀行承兌 Ojf.D6nY
bankruptcy 破產 .W<yiB}^
bearer 持票人 d&QB?yLd
beneficiary 受益人 OXuBtW*,z+
bequest 遺產 +AyrKs?h
bill 票據 -*u7MFq_
bill of exchange 匯票 h$EH|9HAb
bill of lading 提單 g9`z]qGWS:
bills discounted 貼現票據 ~P85Or
bills payable 應付票據 gZe(aGh
bills receivable 應收票據 y pv
~F
board of directors 董事會 B#_
<?
bonds 債券 h7|#7 d
bonus 紅利 E
hROd
book value 賬面價值 Oozt&* F
bookkeeper 簿記員 /L8Q[`;.
bookkeeping 簿記
=r=YV-D.
branch office general ledger 支店往來賬戶 ^b]h4z$
broker 經紀人 1>1&NQ#}
brought down 接前 B6&;nU>;
brought forward 接上頁 )V<ML7_?
budget 預算 fG107{!g=
by-product 副產品 lU0'5!3R,
by-product sales 副產品銷售 90oG+T4
capital 股本 0?KY9
capital income 資本收益 |#);^z_
capital outlay 資本支出 -rSpgk0wL
capital stock 股本 B\,pbOE?#
capital stock certificate 股票 @-9I<)Z/2
carried down 移後 Qx-/t 9`!Z
carried forward 移下頁 YQWGv,47\
cash 現金 _H9.AI
cash account 現金賬戶 v"VpE`z1#
cash in bank 存銀行現金 E({W`b~_f
cash on delivery 交貨收款 K
ErQCBeJ
cash on hand 庫存現金 [%M=nJ{8
cash payment 現金支付 "&s9;_9
cash purchase 現購 [=[>1<L>
cash sale 現沽 uz6S7I
cashier 出?#123;員 )aov]Ns
cashiers check 本票 ~ [k0ay
certificate of deposit 存款單折 zrqQcnx9(m
certificate of indebtedness 借據 fz[o;GTc
certified check 保付支票 K!c "g,S
certified public accountant 會計師 eM";P/XaX
charges 費用 4NaL#3
charge for remittances 匯水手續費 .tv'`
charter 營業執照 K}e%E&|>
chartered accountant 會計師 +>b~nK>M
chattles 動產 1 PL2[_2:
check 支票 o}q>oa b z
che stub 支票存根 )N4!zuSVf
closed account 己結清賬戶 >?/Pl"{b
closing 結算 ^=f
<WKn
closing entries 結賬紀錄 ?RyeZKf
closing stock 期末存貨 z ;>xI~
closing the book 結賬 5G!0Yy['
columnar journal 多欄日記賬 jlvh'y`
combination 聯合
V\$'3(*
commission 佣金 ZG29q>
commodity 商品 3K2B7loD)~
common stock 普通股 EDQKb TaPt
company 公司 6'YT3=
compensation 賠償
n7g}u
compound interest 複利 vS#Y,H:yAj
consignee 承銷人 }HB>Zb5
consignment 寄銷 <$6r1y*G
consignor 寄銷人 >|{n";n&
consolidated balance sheet 合併資產負債表 hk6(y?#
consolidated profit and loss account 合併損益表 2a=3->D&
consolidation 合併 s!WGs_1@
construction cost 營建成本 Q&j-a;L
construction revenue 營建收入 ! =(OvX_<
contract 合同 aQjs5RbP~
control account 統制賬戶
;gS)o#v0
copyright 版權 0 &M~lJ
corporation 公司 MI^@p`s
cost 成本 E@}N}SR
cost accounting 成本會計 8DAHaS;
cost of labour 勞工成本 ~
_ ogeD
cost of production 生產成本 H(L.k;B
cost of manufacture 製造成本 in-|",O`Z
cost of sales 銷貨成本 lZ5LHUzP
cost price 成本價格 b#~K>
credit 貸方 /e/%mo
credit note 收款通知單 z$64Ep#
creditor 債權人 /g/]Q^
crossed check 橫線支票 `_YXU
current account 往來活期賬戶 5;WESk
current asset 流動資產 /b&ka&|t
current liability 流動負債 ,7HlYPec
current profit and loss 本期損益 %y96]e1
debit 借方 |7Dc7p"D
debt 債務 O`?qnNmc;
debtor 債務人 P 2-^j)
deed 契據 1zNh&
"
deferred assets 遞延資產 qQ&=Z`p!
deferred liabilities 遞延負債 [3K& cX}B
delivery 交貨 :.DZ~I
delivery expense 送貨費 o,r72>|
delivery order 出貨單 k)j6rU
demand draft 即期匯票 $6[%N
Qp
demand note 即期票據 + d?p? v
demurrage charge 延期費 YR'dl_
deposit 存款 _ *l+ze[a
deposit slip 存款單 6Qc
*:(GE
depreciation 折舊 ~,^pya
direct cost 直接成本 V; pRw`
direct labour 直接人工 PJfADB7Y
director 董事
'c7'iDM
discount 折扣 *XUJv&ZN
discount on purchase 進貨折扣 b=L4A,w~a
$?Km3N\?v