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。 W]Nc6B*gI
7=NKbv]
acceptance 承兌 >|`1aCg,
account 賬戶 L0I|V[
accountant 會計員 h6IO ;:P)
accounting 會計 u\MxQIo'u
accounting system 會計制度 =HB(N|9 _d
accounts payable 應付賬款 ?Q$
a@)x#
accounts receivable 應收賬款 0~+*$W
accumulated profits 累積利益 LitdO>%#2
adjusting entry ?#123;整記錄 "LH!Trl@k
adjustment ?#123;整 R^=v&c{@
administration expense 管理費用 #z70:-`.[M
advances 預付 yye5GVY$
advertising expense 廣告費 I;1)a4Xc4R
agency 代理 =}@1Z~
agent 代理人 '/9q7?[E!
agreement 契約 !G6h~`[
allotments 分配數 lWd@
allowance 津貼 AC 2kG
amalgamation 合併 ,L.V>Ae
amortization 攤銷 19-V;F@;
amortized cost 應攤成本 *0?@/2&
annuities 年金 /2hRLyeAZ
applied cost 已分配成本 X 5X D1[
applied expense 已分配費用 4.uaWM)2
applied manufacturing expense 己分配製造費用 CW/<?X<!n
apportioned charge 攤派費用 X$@qs9?)^
appreciation 漲價 Ycx}FYTY
article of association 公司章程 FzP1b_i
assessment 課稅 -j2y#aP
assets 資產 AlG5n'
attorney fee 律師費 V1GkX=H},
audit 審計 @$t\yBSK
auditor 審計員 [Y?Y@x"MZ
average 平均數 NZ0 ?0*
average cost 平均成本 Hq,@j{($
bad debt 壞賬 ,!LY:pMK
balance 餘額 Vp0_R9oQ
balance sheet 資產負債表 {~j/sto-:
bank account 銀行賬戶 &cJ?mSI
bank balance 銀行結存 @$ju Qm
bank charge 銀行手續費 |Ldvfd
bank deposit 銀行存款 <2]D3,.g.
bank discount 銀行貼現 WRA L/
bank draft 銀行匯票 v`jHd*&6)
bank loan 銀行借款 $o;c:Kh$$
bank overdraft 銀行透支 80T2EN:$
bankers acceptance 銀行承兌 En#Q
p3
bankruptcy 破產 $+ N~Fa
bearer 持票人 {o 5^nd
beneficiary 受益人 ZBFn
bequest 遺產 AL^tUcl
bill 票據 %W2U$I5
bill of exchange 匯票 u<N`
;s
bill of lading 提單 Q4/BpKL
bills discounted 貼現票據 FC6~V6R
bills payable 應付票據 diVg|Z3T
bills receivable 應收票據 R".$x{{
board of directors 董事會 ,!GoFu
bonds 債券 /Hq
bonus 紅利 l
9g
book value 賬面價值 z*q+5
p@~
bookkeeper 簿記員 12hD*,A5j
bookkeeping 簿記 ,6pGKCUU:y
branch office general ledger 支店往來賬戶 o1?-+P/
broker 經紀人 2eeFaFif
brought down 接前 *h=>*t?I2
brought forward 接上頁 U<q`f-
budget 預算 W[a"&,okqO
by-product 副產品 MEJX5qG6m
by-product sales 副產品銷售 )8eb(!}7
capital 股本 tPN CdA
capital income 資本收益 U6*[}Ww
capital outlay 資本支出 rFkZ'rp74b
capital stock 股本 3A[<LnKR^E
capital stock certificate 股票 e8wPEDN*4
carried down 移後 }{=}^c"t'
carried forward 移下頁 WiB~sIp
cash 現金 |HYST`
cash account 現金賬戶 Jc}6kFgO6
cash in bank 存銀行現金 /{jt]8/;7
cash on delivery 交貨收款 {^(uoB C/
cash on hand 庫存現金 {:VK}w
cash payment 現金支付 *| W*Mu
cash purchase 現購 +:=FcsY
cash sale 現沽 S@S4<R1{\
cashier 出?#123;員 -y|']I^ &
cashiers check 本票 ={
-kQq
certificate of deposit 存款單折 z07&P;W!{
certificate of indebtedness 借據 w0Ex}
certified check 保付支票 i=]R1yP
certified public accountant 會計師 s]0 J'UN
charges 費用 Im!b-1
charge for remittances 匯水手續費 `H>&dK|/
charter 營業執照
U#K4)(C
chartered accountant 會計師 }7b{ZbDI
chattles 動產 3!/J!X3L
check 支票 "aI)LlyCY
che stub 支票存根 g\8B;
closed account 己結清賬戶 XTk
:lzFH
closing 結算 <nG}]Smd7
closing entries 結賬紀錄 (VI(Nv:o@
closing stock 期末存貨 K5T1dBl,0
closing the book 結賬 67&Q<`V1*q
columnar journal 多欄日記賬 TbT/ 5W3
combination 聯合 Q&w_kz.
commission 佣金 Ta/zDc"e
commodity 商品 7UGc2J
common stock 普通股 Vn:v{-i
company 公司 T}1"
compensation 賠償 #>\SK
compound interest 複利 rr\9HA
consignee 承銷人 %mU$]^Tw(
consignment 寄銷 );}M"W8
consignor 寄銷人 R@5eHP^
consolidated balance sheet 合併資產負債表 @lWNSf
consolidated profit and loss account 合併損益表 T ,!CDm$=
consolidation 合併 ":qHDL3
construction cost 營建成本 }fkdv6mz
construction revenue 營建收入 ;r~1TUKb
contract 合同 Mt`LOdiC_
control account 統制賬戶 DbB<8$
copyright 版權 HWB\}jcA6u
corporation 公司 `8O Bw
cost 成本 b
pU>(j
cost accounting 成本會計 ohyq/u+y~A
cost of labour 勞工成本 eFS$ ;3FP1
cost of production 生產成本 sb3z8:r
cost of manufacture 製造成本 y(22m+B
cost of sales 銷貨成本 ,X:3w3nr^
cost price 成本價格 V#.pi zb
credit 貸方 l<4P">M!.
credit note 收款通知單 X(Mpg[,N"
creditor 債權人 .>[l@x"
crossed check 橫線支票 yih|6sd$F
current account 往來活期賬戶 ~}d\sQF.
current asset 流動資產 <oT1&C{
current liability 流動負債 tN4&#YK<
current profit and loss 本期損益 F:#5Edo}A
debit 借方 ):Z#!O<
debt 債務 LJb=9tp~
debtor 債務人 GYb&'#F~t
deed 契據 /U!B2%vq_
deferred assets 遞延資產 2ib,33 Z
deferred liabilities 遞延負債 XRQ1Uh6
delivery 交貨 pCo3%(
delivery expense 送貨費 nsXG@C S:
delivery order 出貨單 WjR2:kT
demand draft 即期匯票 *,:2O&P
demand note 即期票據 m;rr7{7X
demurrage charge 延期費
!s/qqq:g
deposit 存款 ?f3R+4
deposit slip 存款單 X)Tyxppf'
depreciation 折舊 !O`j
direct cost 直接成本 {g`!2"
direct labour 直接人工 B<-("P(q
director 董事 SB('Nqih
discount 折扣 )F&.0 '
discount on purchase 進貨折扣 n/*" 2
u9,dSR