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。 dU,/!|.K
#p]On87>
acceptance 承兌 L<:ya
account 賬戶 kcle|B
accountant 會計員 aozk,{9-
accounting 會計 T(6S~;,Z
accounting system 會計制度 ]#nAld1cmy
accounts payable 應付賬款 1na[=Q2
accounts receivable 應收賬款 ep5aBrN]"
accumulated profits 累積利益 [kCn6\_<V
adjusting entry ?#123;整記錄 eMs`t)rQ
adjustment ?#123;整 7?Fl [FW$
administration expense 管理費用 &("?6%GC
advances 預付 m +gVGK
advertising expense 廣告費 U+KbvkX wj
agency 代理 \vI_%su1N
agent 代理人 sEoS[t|"
agreement 契約 -&c@c@dC
allotments 分配數 ;(XSw%Y
H
allowance 津貼 $hL0/T-m
amalgamation 合併
G 6][@q
amortization 攤銷 @:Ns`+ W*
amortized cost 應攤成本 YXvKDw'95
annuities 年金 &5B+8>
applied cost 已分配成本 !`SR$dnE
applied expense 已分配費用 [-l^,,E
applied manufacturing expense 己分配製造費用 8)i\d`
apportioned charge 攤派費用 E_++yK^=
appreciation 漲價 '
|4XyU=
article of association 公司章程 '@$?A>.cj
assessment 課稅 .m<-)Kx
assets 資產 #8PjYB
attorney fee 律師費 txi
m|)
audit 審計 8w{V[@QLn
auditor 審計員 E( TY%wO
average 平均數 O
@w=
average cost 平均成本 ,yB-jk
?
bad debt 壞賬 +/ #J]v-
balance 餘額 sx22|j`)V
balance sheet 資產負債表 8'zwyd3
bank account 銀行賬戶 9(m^^
bank balance 銀行結存 LE7o[<>
bank charge 銀行手續費 t<e?f{Q5
bank deposit 銀行存款 0Vg8o @
bank discount 銀行貼現 @gZ%>qe
bank draft 銀行匯票 +Y.As
bank loan 銀行借款 Va1|XQ<CL
bank overdraft 銀行透支 "MyYu}AD
bankers acceptance 銀行承兌 1r;Q5[
@
bankruptcy 破產 3,pRmdC
bearer 持票人 &B))3WFy
beneficiary 受益人 +'[iyHBJ
bequest 遺產 UOa{J|k>h
bill 票據 Jap
v<lV%
bill of exchange 匯票 }b1P!xb!A
bill of lading 提單 [9w8oNg0
bills discounted 貼現票據 n|(Y?`(
bills payable 應付票據 @.%ll n
bills receivable 應收票據 j3$KYf`T}
board of directors 董事會 EB)0 iQ
bonds 債券 f5'+F-`N
bonus 紅利 9;:Lf
book value 賬面價值 5Eq_L
bookkeeper 簿記員 ](%-5G1<
bookkeeping 簿記 C<{k[!N%zm
branch office general ledger 支店往來賬戶 T'w=v-(J
broker 經紀人 zhFGMF1
brought down 接前 J H6\;
G6
brought forward 接上頁 d=q2Or
budget 預算 .rwZ`MP
by-product 副產品 CnJO]0Op3
by-product sales 副產品銷售 gPDc6{/C<
capital 股本 vRm;H|[%
S
capital income 資本收益 d
kPfdK}G
capital outlay 資本支出 N8:vn0ww
capital stock 股本 0'a.Ypf
capital stock certificate 股票 ,;UVQwY
carried down 移後 1;SWfKU?.
carried forward 移下頁 hMi`n6m
cash 現金 ~]}7|VN.}
cash account 現金賬戶 [03Aej
cash in bank 存銀行現金 + -U7ogs
cash on delivery 交貨收款 D (yRI
cash on hand 庫存現金 Dk/;`sXV
cash payment 現金支付 vX&Nh"0H&
cash purchase 現購 $l Y
cash sale 現沽 ,LG6py&aT
cashier 出?#123;員 eqYa`h@g^
cashiers check 本票 ]>&au8
certificate of deposit 存款單折
]5B5J
certificate of indebtedness 借據 @ 3FTf"#Y
certified check 保付支票 =!
/S |
certified public accountant 會計師 TN(1oJ:
charges 費用 9=Y-w s
charge for remittances 匯水手續費 g;vG6!;E\
charter 營業執照 s
-Bpd#G>/
chartered accountant 會計師 L=
hPu#&/
chattles 動產 {Dqf.w>t
check 支票 YS%HZFY, "
che stub 支票存根 6!O~:\`DJ
closed account 己結清賬戶 M~=9ym
closing 結算 NEJxd%-
closing entries 結賬紀錄 .XTBy/(0
closing stock 期末存貨 ,SH))%Cyt
closing the book 結賬 "\Z.YZUa\
columnar journal 多欄日記賬 X&pK#=
combination 聯合 Fd9ypZs
commission 佣金 eVn]/.d
commodity 商品 Fep#Pw1
common stock 普通股 )mS
Aog<
company 公司 #1+1 q{=Z<
compensation 賠償 U)o(}:5xF
compound interest 複利 C8%q?.nH=
consignee 承銷人 >d&B:
consignment 寄銷 .sgP3Ah
consignor 寄銷人 5_9mA4gs@
consolidated balance sheet 合併資產負債表 +\2{{~_z
consolidated profit and loss account 合併損益表 EE=!Y NP]
consolidation 合併 cE$7CSR
construction cost 營建成本 9])dLL0
construction revenue 營建收入 jIaAx_
contract 合同 l`4hWs\I
control account 統制賬戶 Z`Rrv$M!
copyright 版權 qlNK }
corporation 公司 Gk
g)\ 3
cost 成本 tU.Y$
%4
cost accounting 成本會計 FI
DV5Y/f
cost of labour 勞工成本 tI ~.3+F
cost of production 生產成本 $i;%n1VBg
cost of manufacture 製造成本 q ^Un,h64t
cost of sales 銷貨成本 Q,S~+bD(z
cost price 成本價格 ozy~`$;c
credit 貸方 8m\*~IX=
credit note 收款通知單 8GgZAu'X
creditor 債權人 KLrxlD4\
crossed check 橫線支票 Lk9X>`b#B
current account 往來活期賬戶 _o`+c wc
current asset 流動資產 w3WBgH
current liability 流動負債 aEM2xrhy,
current profit and loss 本期損益 4}E|CD/pZ
debit 借方 =dSH8C"
debt 債務 ).0kl
wfV
debtor 債務人 :c)N"EJlI2
deed 契據 XEl-5-M"
deferred assets 遞延資產 f~
kz=R=
deferred liabilities 遞延負債 Wa7-N4
delivery 交貨 #eadkj#;
delivery expense 送貨費 eg!s[1[_
delivery order 出貨單 lA>^k;+
>
demand draft 即期匯票 H]As2$[
demand note 即期票據 ammlUWl
demurrage charge 延期費 GCm(3%{V%(
deposit 存款 -j9Wf=
deposit slip 存款單 k+b!Lw!L
depreciation 折舊 "NWILZwEV
direct cost 直接成本 @K
.{o'
direct labour 直接人工 W<|
M0S{
director 董事 BQTZt'p
discount 折扣 3Z/_}5%"
discount on purchase 進貨折扣 bl yU53g
XT+V> HI