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。 BXytAz3
TpHzf3.I
acceptance 承兌 tU>7jo[-p
account 賬戶 $2Bll 5!]
accountant 會計員 A+fXt`YNM
accounting 會計 <" 0b8 Z
accounting system 會計制度 tvUC d}
accounts payable 應付賬款 ':f,RG
accounts receivable 應收賬款 H5CL0#I
accumulated profits 累積利益 o,$K=#Iv
adjusting entry ?#123;整記錄 '+*'sQvH[
adjustment ?#123;整 ]L3MIaO2T
administration expense 管理費用 H}8kku>7
advances 預付 ^t`0ul]c
advertising expense 廣告費 r=]$>&
agency 代理 z1.vnGP
agent 代理人 z.tN<P 7
agreement 契約 )d{fDwrx1
allotments 分配數 ZJ/K MW
allowance 津貼 jm'^>p,9G
amalgamation 合併 {GGP8
amortization 攤銷 FgR9$ is+
amortized cost 應攤成本 jFI`CA6P
annuities 年金 meGLT/
applied cost 已分配成本 E[FE-{B#
applied expense 已分配費用 74c5\UxA
applied manufacturing expense 己分配製造費用 #f_.
apportioned charge 攤派費用 3A.lS+P1
appreciation 漲價 tNYuuC%N
article of association 公司章程 Q+O./1x*,
assessment 課稅 o;OEb
assets 資產 ,y}~rYsP%
attorney fee 律師費 yMpZ-b$*~
audit 審計 .
\8"f]~
auditor 審計員 +.uQToqy
average 平均數 #W4
" ^#2
average cost 平均成本
EQ>@K-R
bad debt 壞賬 [7,q@>:CS
balance 餘額 NFqGbA|
balance sheet 資產負債表 t"vkd
bank account 銀行賬戶 w/9%C(w6
bank balance 銀行結存 !1
Y[e^
bank charge 銀行手續費 ss`Sl$
bank deposit 銀行存款 $M$-c{>s
bank discount 銀行貼現 %Y9CZRY9
bank draft 銀行匯票 YhP+{Y8t
bank loan 銀行借款 O<MO2U+^x
bank overdraft 銀行透支 O-3a
U!L
bankers acceptance 銀行承兌 O.jCDAP
bankruptcy 破產 \Qf2:[-V0
bearer 持票人 q
w@g7
beneficiary 受益人 T`GiM%R;g
bequest 遺產 {TDZDH
bill 票據 Zb:Z,O(vn
bill of exchange 匯票 v^Rw9*w{
bill of lading 提單 #K!"/,d@>J
bills discounted 貼現票據 F!-%v5.y
bills payable 應付票據 msQ?
V&+<
bills receivable 應收票據 d)d0,fi?-
board of directors 董事會 h-DHIk3/
bonds 債券 Zg|l:^E
bonus 紅利 {vQ:4O!:
book value 賬面價值 vx}BTH
bookkeeper 簿記員 bGxHzzU}
bookkeeping 簿記 lAkg47i
branch office general ledger 支店往來賬戶 I__a}|T%
broker 經紀人 U/_hH*N"!
brought down 接前 u-QHV1H`(
brought forward 接上頁 rE0%R+4?
budget 預算 w:mm@8N
by-product 副產品 +zEyCx=8H
by-product sales 副產品銷售
*U`R<mV\
capital 股本 t/l<X]o
capital income 資本收益 ,hm&]
capital outlay 資本支出 Fh/sD?
capital stock 股本 by\Sq}
capital stock certificate 股票 FrE#l.)?!
carried down 移後 yJ;Qe_up
carried forward 移下頁 Eqh*"hE7
cash 現金 |/n
cash account 現金賬戶 D
,[yx='
cash in bank 存銀行現金 7y_<BCx
h
cash on delivery 交貨收款 nYe:$t3F=
cash on hand 庫存現金 :>F3es`
cash payment 現金支付 /Pg)@*~
cash purchase 現購 Zay%QNsb
cash sale 現沽 RE1M4UV.
cashier 出?#123;員 wJ"]H!r0
cashiers check 本票 A2$05a$%
certificate of deposit 存款單折 ^F&j;8U
certificate of indebtedness 借據 ~wO-Hgd
certified check 保付支票 EV7lgKM^
certified public accountant 會計師 0
ZSn r+
charges 費用 }_('3C,Ba
charge for remittances 匯水手續費 ae](=OQ
charter 營業執照 |*Oi:)qt
chartered accountant 會計師 X,{[R |
chattles 動產 S)/548=`
check 支票 cIcu=U
che stub 支票存根 !Uv>>MCr
closed account 己結清賬戶 NK'@.=$
closing 結算 Ey=}bBx
closing entries 結賬紀錄 &9"Y:),
closing stock 期末存貨 :Gew8G
closing the book 結賬 H!>>|6OPF
columnar journal 多欄日記賬 ]wi0qc2{
combination 聯合 8H`L8:
CM
commission 佣金 ]&dPY[~,/i
commodity 商品 mkrVeBp
common stock 普通股 lD-2 5~YV
company 公司 G6+6uWvl
compensation 賠償 &I%E8E
compound interest 複利 \jmZt*c
consignee 承銷人 A;dD'Kgl
consignment 寄銷 >s1?rC
consignor 寄銷人 i%,
't
consolidated balance sheet 合併資產負債表 '+3C2!
consolidated profit and loss account 合併損益表 z^s\&gix
consolidation 合併 PB!XApTb
construction cost 營建成本 ayQeT
construction revenue 營建收入 !~vx|_$#
contract 合同 :,g]Om^
control account 統制賬戶 _pDfPLlY&
copyright 版權 \9uK^oS
corporation 公司 D wr 9}Z-]
cost 成本 3s67)n
cost accounting 成本會計 ;tF&r1
cost of labour 勞工成本 Nwe-7/Q
cost of production 生產成本 4O/IT1+A
cost of manufacture 製造成本 .!Kqcz% A
cost of sales 銷貨成本 c{KJNH%7
cost price 成本價格 Y=g]\%-PB
credit 貸方 r
s( e
credit note 收款通知單 R/kJUl6HEl
creditor 債權人 +\)Y,@cw
crossed check 橫線支票 7(a1@
V H
current account 往來活期賬戶 Y*\N{6$2
current asset 流動資產 7#NHPn
current liability 流動負債 uG +ZR:
_
current profit and loss 本期損益 &fl RrJ
debit 借方 x 4sIZe+
debt 債務 p\9}}t7n
debtor 債務人 FOsxId[f9
deed 契據 <(B|g&A
deferred assets 遞延資產 M)nh~gU
deferred liabilities 遞延負債 O:GAS [O`
delivery 交貨 Wq"-T.
i
delivery expense 送貨費 `@v;QLD"d<
delivery order 出貨單 DEt!/a{X
demand draft 即期匯票 ByO?qft>u
demand note 即期票據 O&yAFiCd
demurrage charge 延期費 1uCF9P
ai
deposit 存款 3HW&\:q5'M
deposit slip 存款單 U_j[<.aN)
depreciation 折舊 6,MQT,F
direct cost 直接成本 !n P4S)A
direct labour 直接人工
3bR%#G%
director 董事 ~P"Agpx3u
discount 折扣 c b&Yf1
discount on purchase 進貨折扣 6x=w-32+ y
+."cbqGP_q