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。 Zw\V}uXI?
mg/kyua^
acceptance 承兌 QF "&~
account 賬戶 "Am0.c/
accountant 會計員 >:E-^t%
accounting 會計 nJH%pBc
accounting system 會計制度 W2Z]?l;vQQ
accounts payable 應付賬款 L;7mt
4H
accounts receivable 應收賬款 x i,wL0{
accumulated profits 累積利益 z9O/MHT[w
adjusting entry ?#123;整記錄 &+^ Y>Ke
adjustment ?#123;整 TN aff
administration expense 管理費用 x%ag.g2I
advances 預付 !Y(q
pC:$
advertising expense 廣告費 L([ >yQZ
agency 代理 pAmI ](
agent 代理人 /O9EI'40)
agreement 契約 !sQ8,l0h
allotments 分配數 ua-|4@YO
allowance 津貼 K"$ky,tU
amalgamation 合併 :.df( 1(RL
amortization 攤銷 >*xzSd?\
amortized cost 應攤成本 IjAity.Xrq
annuities 年金 =8_TOvSJ4p
applied cost 已分配成本 `~TGVa`D
applied expense 已分配費用 oHnpw U
applied manufacturing expense 己分配製造費用 _'p;V[(+M
apportioned charge 攤派費用 %k)I=|
appreciation 漲價 j&GKp t
article of association 公司章程 Dy@NgHe
assessment 課稅 B4Oa7$M/U
assets 資產 $0 zL
attorney fee 律師費 0\*<k`dY
audit 審計 ^BTNx2VHf
auditor 審計員 j=>Gfo
average 平均數 :]hfmWC
average cost 平均成本 XhV"<&v
bad debt 壞賬 C YKGf1;If
balance 餘額 %'O(Y{$Y.
balance sheet 資產負債表 Z@A 1+kUS
bank account 銀行賬戶 &r!>2$B\
bank balance 銀行結存 ?7a[|-
bank charge 銀行手續費 !Sh5o'D28
bank deposit 銀行存款 nzl,y,
bank discount 銀行貼現 yo6IY
bank draft 銀行匯票 _'
a4I;
bank loan 銀行借款 \Da$bJ
bank overdraft 銀行透支 %&(\dt&R1h
bankers acceptance 銀行承兌 0M -AIQ5
bankruptcy 破產 n(VMGCZPV
bearer 持票人 KrH;o)|
beneficiary 受益人 Lr&BZM
bequest 遺產 hJNA%
bill 票據 f|5|n>*
bill of exchange 匯票 {v(|_j&:o
bill of lading 提單 C (
;7*]
bills discounted 貼現票據 8;3FTF
bills payable 應付票據 r'?&VS-Cj
bills receivable 應收票據 -H]O&u3'c
board of directors 董事會 SUhP
e
+
bonds 債券 9z}kkYk
bonus 紅利 H/f=
2b
book value 賬面價值 S/jHyJ,
bookkeeper 簿記員 WU_Q
7%+QS
bookkeeping 簿記 Mq?21gW
branch office general ledger 支店往來賬戶 6j#5Ag:
broker 經紀人 $y}Tbm
brought down 接前 cG6+'=]3<
brought forward 接上頁 ;ecF~-oku
budget 預算 n
1h+`nsf
by-product 副產品 '?t{-z,
by-product sales 副產品銷售 +.St"f/1
capital 股本 (@9}FHJzi
capital income 資本收益 P6rL;_~e
capital outlay 資本支出 tnntHQ&b
capital stock 股本 u5[Wr :
capital stock certificate 股票 NunT2JP.
carried down 移後 3kg+*]tLx
carried forward 移下頁 d[de5Xra
cash 現金 ><HXd+- sd
cash account 現金賬戶 %l,EA#89s
cash in bank 存銀行現金 9AaixI
cash on delivery 交貨收款 yM
xS'j1
cash on hand 庫存現金 ;$]R#1i44
cash payment 現金支付 S
1JB]\
cash purchase 現購
SZEr
cash sale 現沽 seim?LK
cashier 出?#123;員 oT w1w
cashiers check 本票 WObfHAp.
certificate of deposit 存款單折 O.!?O(
certificate of indebtedness 借據 7 m%|TwJN
certified check 保付支票 h/ic-iH(>
certified public accountant 會計師 N]~q@x;<)3
charges 費用 N !:&$z-
charge for remittances 匯水手續費 h#>67gJV
charter 營業執照 1Low[i
chartered accountant 會計師 WqAP'x 1
chattles 動產 )erPp@
check 支票 XUWza=BR"
che stub 支票存根 (RF6K6~
closed account 己結清賬戶 #PGExN3e
closing 結算 4 2~;/4
closing entries 結賬紀錄 mz''-1YY$
closing stock 期末存貨 fO+;%B
closing the book 結賬 BScysoeD
columnar journal 多欄日記賬 <e"2<qVi
combination 聯合 P`0aU3pl
commission 佣金 &E
~7ty'
commodity 商品 %pdfGM9g
common stock 普通股
7)YU ;
company 公司 ^H>vJT
compensation 賠償 g6S8@b))|
compound interest 複利 MLJ8m
consignee 承銷人 f7L |Jc
consignment 寄銷 &' Ch[Wo]H
consignor 寄銷人 U i;o/Z3
consolidated balance sheet 合併資產負債表 zR:S.e<
consolidated profit and loss account 合併損益表 &c'unKH
consolidation 合併 Sx}h$E:
construction cost 營建成本 MTQdyTDHl
construction revenue 營建收入 ,PnEDQ|l
contract 合同 8Og9P1jVh
control account 統制賬戶 6sntwT"?
copyright 版權 &*0V!+#6
corporation 公司 NWf!c-':
cost 成本 2
>mDT
cost accounting 成本會計 nWh?zf#{
cost of labour 勞工成本 f-#fi7
cost of production 生產成本 $`i&\O2*
cost of manufacture 製造成本 ~ohW9Z1
cost of sales 銷貨成本 A="h}9ok
cost price 成本價格 NLj0\Pz|B
credit 貸方 tNtP+v-{
credit note 收款通知單 mu*wX'.'
creditor 債權人 ^+pmZw9
0
crossed check 橫線支票 _)ERi*}x8
current account 往來活期賬戶 FQ[::*-
current asset 流動資產 ,}bC
current liability 流動負債 4&?%" 2
current profit and loss 本期損益 Ts^IA67&<
debit 借方 O32:j
debt 債務 ^<<
Wqmx
debtor 債務人 &u8BGMl2
deed 契據 _M7AQ5
deferred assets 遞延資產 &9'6hM
u
deferred liabilities 遞延負債 Ly3^zFW
delivery 交貨 ^ c:(HUo#
delivery expense 送貨費 \!-X&ws
delivery order 出貨單 E*[X\70
demand draft 即期匯票 X)Kd
'6
zg
demand note 即期票據 >XA#/K
demurrage charge 延期費 %lvSO/F+
deposit 存款 [IMa0qs'
deposit slip 存款單 !X8:#a(
depreciation 折舊 #T+%$q [:
direct cost 直接成本 jn]{|QZ
direct labour 直接人工 W8\K_M}
director 董事 {BgGG@e
discount 折扣 ,]>Eg6B,u
discount on purchase 進貨折扣 :?&N/7
cU+/I>V