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。 Kj+=?R~}S
jJ B+UF=
acceptance 承兌 42If/N?
account 賬戶 /xu#ZZ?8F_
accountant 會計員 F79
!B
accounting 會計 jIOrB}
accounting system 會計制度 3<L>BakD
accounts payable 應付賬款
Y#A0ud,
accounts receivable 應收賬款 .dM|J'`g
accumulated profits 累積利益 uv}?8$<\
adjusting entry ?#123;整記錄 C'a%piX
adjustment ?#123;整 {~lVe GBp
administration expense 管理費用 IeZgF>
advances 預付 `RriVYc<
advertising expense 廣告費 T]#S=]G
agency 代理 (8$; 4 q[!
agent 代理人 ;YYo^9Lh}
agreement 契約 /Mg$t6vM
allotments 分配數 , (Bo .(]
allowance 津貼 oOj7y>Nm
amalgamation 合併 {okx*]PIc
amortization 攤銷 c[h{C!d1
amortized cost 應攤成本 5Lo
\[K>j
annuities 年金 |v[0(
applied cost 已分配成本 2yt)"DnFk
applied expense 已分配費用 :|P[u+v
applied manufacturing expense 己分配製造費用
!qF U
apportioned charge 攤派費用 X,Q'Xe/
appreciation 漲價 (#t"u`_Ee
article of association 公司章程 =jWcD{;1I}
assessment 課稅 ?)#qBE ]
assets 資產 { !;I4W%!
attorney fee 律師費 W>*9T?
audit 審計 LZ?z5U:
auditor 審計員 Rx}*I00
average 平均數 t\/i9CBn
average cost 平均成本 ^Qx
qv
bad debt 壞賬 `ecIy_O3P&
balance 餘額
2^\67@9
balance sheet 資產負債表 A5A4*.C
bank account 銀行賬戶 tcm?qro)
bank balance 銀行結存 ^^O @ [
_
bank charge 銀行手續費 ^>3q@,C]c
bank deposit 銀行存款 orGkS<P
bank discount 銀行貼現 L7}dvdtZ0
bank draft 銀行匯票 }#0i1]n$D
bank loan 銀行借款 5Q9nJC{'NN
bank overdraft 銀行透支 ?
_>L<Y
bankers acceptance 銀行承兌 FM80F_G^z
bankruptcy 破產 g$(<wWsU
bearer 持票人 *j9hjq0j
beneficiary 受益人 ^E)*i#."4
bequest 遺產 - s}
bill 票據 8`0/?MZ)
bill of exchange 匯票 T=NF5kj-=
bill of lading 提單 `~0^fSww
bills discounted 貼現票據 I 19 /
bills payable 應付票據 6G^x%s
bills receivable 應收票據 )yOdRRP
board of directors 董事會 _yu d
bonds 債券 IO*}N"
bonus 紅利 qir/Sa'[
book value 賬面價值 wOlnDQs
bookkeeper 簿記員 qt.G_fOz
bookkeeping 簿記 ]I+"";oQGB
branch office general ledger 支店往來賬戶 ^uDNArDmj5
broker 經紀人 +J`H
I1
brought down 接前 >Z\{P8@k0
brought forward 接上頁 YM:;mX5B
budget 預算 I"4Lma
by-product 副產品 vz[-8 m:f
by-product sales 副產品銷售 @lYm2l^
capital 股本 aLWNqe&1
capital income 資本收益 N 9.$--X}D
capital outlay 資本支出 e
Qz_,vTk
capital stock 股本 P_ [A
capital stock certificate 股票 /|)VO?*D
carried down 移後 06Irx^n
carried forward 移下頁 HZG^o^o1l+
cash 現金 (D?%(f
cash account 現金賬戶 h0=Q .Yz6
cash in bank 存銀行現金
v4pFts$J
cash on delivery 交貨收款 #JOWiO0>
cash on hand 庫存現金 sp2"c"_+
cash payment 現金支付 :nt 7jm,
cash purchase 現購 FLqF!N\G
cash sale 現沽
x=/`W^t2
cashier 出?#123;員 ^hc&rD)_
cashiers check 本票 _4#8o\
certificate of deposit 存款單折 {x-iBg9#l2
certificate of indebtedness 借據 T~238C{vh
certified check 保付支票 "M GX(SQ
certified public accountant 會計師 {hXIP`
charges 費用 _D{V(c<WD
charge for remittances 匯水手續費 &EELq"5K
charter 營業執照 t7t?xk!2
chartered accountant 會計師 =&5^[:ksB
chattles 動產 e]1&f.K
check 支票 ({R-JkW:;
che stub 支票存根 [YGPcGw
closed account 己結清賬戶 cJ}J4?
closing 結算 udEJo~u
closing entries 結賬紀錄 d~G, *
closing stock 期末存貨 d>RoH]K4
closing the book 結賬 ="k9
y
columnar journal 多欄日記賬 {c7ZA%T~R
combination 聯合 ]
ZkR~?
commission 佣金 fAW(
commodity 商品 S,=#b
4\#%
common stock 普通股 /8)-j}gZa
company 公司 .IO_&^
compensation 賠償 TL29{'4V
compound interest 複利 \1[=t+/
consignee 承銷人 hPb erc2
consignment 寄銷 n]15 ~GO.
consignor 寄銷人 'aWrjfDy:
consolidated balance sheet 合併資產負債表 P0Q]Ds|
consolidated profit and loss account 合併損益表 b`lLqV<[cB
consolidation 合併 sDylSYq
construction cost 營建成本 #><P28m
construction revenue 營建收入 d)
{o#@
contract 合同 +b9gP\Hke
control account 統制賬戶 \$g,Hgp/<
copyright 版權 k\ 2.\Lwb
corporation 公司 p4Wy2.&Q
cost 成本 CTNeh%K;
cost accounting 成本會計 C1x"q9|\`
cost of labour 勞工成本 &n}eF-
cost of production 生產成本 F+c4v A})
cost of manufacture 製造成本 BA5b;+o-
cost of sales 銷貨成本 *_qW;
l7
cost price 成本價格 L"_
l(<g
credit 貸方 Pl>BTo>p'
credit note 收款通知單 K
5h2 ~
creditor 債權人 O/?Lk*
r
crossed check 橫線支票 b3zxiq
x
current account 往來活期賬戶 !xIK<H{*
current asset 流動資產 r Ljb'\<*
current liability 流動負債 ".Z1CBM(
current profit and loss 本期損益 rryC^Vma
debit 借方 bzl-|+!yB
debt 債務 (3_m[N\F
debtor 債務人 S4salpz
deed 契據 B@8M2Pl
deferred assets 遞延資產 4YT d
deferred liabilities 遞延負債 PsV1btq]
delivery 交貨 5>S<9A|Q
delivery expense 送貨費 Fm| h3.`V
delivery order 出貨單 Xcy Xju#"p
demand draft 即期匯票 N084k}io
demand note 即期票據 daX$=n
demurrage charge 延期費 M<%g )jn_
deposit 存款 ::lD7@Wg
deposit slip 存款單 vmY 88Kx&S
depreciation 折舊 MYmH?A
direct cost 直接成本 pZ IDGy=~
direct labour 直接人工 'X$J+s}6&
director 董事 2fa1jl
discount 折扣 RqONVytx
discount on purchase 進貨折扣 2i4&*&A
}Qqi013E L