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。 MuV0;K\
]t)M}^w
acceptance 承兌 rJZs
5g`
account 賬戶 8$ZSF92C
accountant 會計員 "jO3Y/>S
accounting 會計 { $/Fk6qr
accounting system 會計制度 G.nftp(*}
accounts payable 應付賬款 ^
:DhHqvK
accounts receivable 應收賬款 `l2<
accumulated profits 累積利益 !u4Z0 !Ll
adjusting entry ?#123;整記錄 BddECY,z
adjustment ?#123;整 xeM':hD.o
administration expense 管理費用 1 {x~iZa
advances 預付 |vN@2h(|"
advertising expense 廣告費 H
r^15
agency 代理 ;K\N
agent 代理人 H!r
Kz
agreement 契約 '$h@
allotments 分配數 %;(|KrUN
allowance 津貼 LQ\
ELJj
amalgamation 合併 k>&s(b
amortization 攤銷 R P:F<`DB|
amortized cost 應攤成本 -*hb^MvP
annuities 年金 h2"|tTm,a
applied cost 已分配成本 w<~<(5mM5;
applied expense 已分配費用 "Dl9<EZ
applied manufacturing expense 己分配製造費用 gSr}p$N
apportioned charge 攤派費用 E`uaE=Mdq
appreciation 漲價 7s8<FyFsjd
article of association 公司章程 +GYMJK`S+
assessment 課稅 xcZ%,7
assets 資產 \W`} L
attorney fee 律師費 R^yZG{?t
audit 審計 6"Lsui??
auditor 審計員 qN1 -plY
average 平均數 37O#aJ,K
average cost 平均成本 _A,-[*OKI
bad debt 壞賬 >!Ap/{2
balance 餘額 x1:Pj
balance sheet 資產負債表 VyoE5o
bank account 銀行賬戶 _Hd1sx
bank balance 銀行結存 kyx SIQ^
bank charge 銀行手續費 +# RlX3P
bank deposit 銀行存款 "T{~,'T
bank discount 銀行貼現 d@6:|auO
bank draft 銀行匯票 noaN@K[GO
bank loan 銀行借款 =EcIXDzC>
bank overdraft 銀行透支 85%Pq:E
bankers acceptance 銀行承兌 NT;x1
bankruptcy 破產 hr<7l
C
bearer 持票人 QypiF*fSU
beneficiary 受益人 k>:/D
bequest 遺產 ^\vfos
bill 票據 PUE'Rr(Q
bill of exchange 匯票 9*=@/1
bill of lading 提單 mI7rx`4H
bills discounted 貼現票據 Tw`c6^%^y
bills payable 應付票據 rKzv8d
bills receivable 應收票據 )iEa2uJ
board of directors 董事會 x0u?*5-t
bonds 債券 EtR@sJ<
bonus 紅利 yZ;k@t_WRD
book value 賬面價值 ]{AOh2Z.hv
bookkeeper 簿記員 h/1nm U]
bookkeeping 簿記 f/0v'
Jt
branch office general ledger 支店往來賬戶 cXb
@H#
broker 經紀人 foFg((tS
brought down 接前 O^X[9vr
W
brought forward 接上頁 z;bH<cQ
budget 預算 HzD> -f
by-product 副產品 nE]~E xr
by-product sales 副產品銷售 V@#*``M,3
capital 股本
5W[3_P+
capital income 資本收益 ~T>jBYI0
capital outlay 資本支出
{t844La"
capital stock 股本 <\1}@?NGC
capital stock certificate 股票 Yg=E@F
carried down 移後 ']d
!?>C@o
carried forward 移下頁 NJ|NJp&0
cash 現金 ^MW\t4pZ
cash account 現金賬戶 L.09\1?.n
cash in bank 存銀行現金 ;[TljcbS
cash on delivery 交貨收款 9N~8s6Ob
cash on hand 庫存現金
-+3be(u
cash payment 現金支付 #<a_: m)@
cash purchase 現購 6keP':bt
cash sale 現沽 , @%C8Z
cashier 出?#123;員 r#_7]_3
cashiers check 本票 1DEO3p
certificate of deposit 存款單折 v!<PDw2'
certificate of indebtedness 借據 !X5o7b )
certified check 保付支票 zW"~YaO%C
certified public accountant 會計師 -`zG_]=-
charges 費用 =cf{f]N
charge for remittances 匯水手續費 6QN1+MwB
charter 營業執照 g2g`,"T
chartered accountant 會計師 P]pmt1a
chattles 動產 8 A2if9E3
check 支票 /]ku$.mr
\
che stub 支票存根 eaV3)uP
closed account 己結清賬戶 abM84EU
closing 結算 OJM
vn'y
closing entries 結賬紀錄 0s860Kn
closing stock 期末存貨 Ms.PO{wb
closing the book 結賬 Bz~ -2#l
columnar journal 多欄日記賬 =ud`6
{R
combination 聯合 i Td-n9
commission 佣金 Dz[566UD
commodity 商品 x S
common stock 普通股 90Xt_$_}s
company 公司 =y?#^
compensation 賠償 R<Z^L~)
compound interest 複利 j.k@6[R>?
consignee 承銷人 $GQphXb$
consignment 寄銷 ;LHDh_.pX
consignor 寄銷人 (FM4 ^#6
consolidated balance sheet 合併資產負債表 riID,aut
consolidated profit and loss account 合併損益表 'b8R#R\P
consolidation 合併 j.
_G7z/LJ
construction cost 營建成本 S*4f%!
construction revenue 營建收入 ;!'qtw"CB
contract 合同 2*+3RrJ
control account 統制賬戶 $v FrU v
copyright 版權 Y;8
>=0ye
corporation 公司 5!<o-{J[(=
cost 成本 >Cvjs
cost accounting 成本會計 d{W}p~UbH
cost of labour 勞工成本 DYX-5~;!
cost of production 生產成本 e[s5N:IUd3
cost of manufacture 製造成本 >&BrCu[u
cost of sales 銷貨成本 u0xQ;BQ
cost price 成本價格 _Aa[?2 O
credit 貸方 x7f:F.
credit note 收款通知單 ])C>\@c6Gm
creditor 債權人 h9)RJSF4
crossed check 橫線支票 sN-oEqS
current account 往來活期賬戶 Z)NrhJC
current asset 流動資產 9J?W '8s5
current liability 流動負債 :ztyxJv1
current profit and loss 本期損益 <_t5:3HL
debit 借方 rw&y,%2
debt 債務 /M:H9Z8!
debtor 債務人 oB4#J*
deed 契據 jA,|JgN|n
deferred assets 遞延資產 TaOOq}8c#
deferred liabilities 遞延負債 i!L;? `F{
delivery 交貨 .?f:Nb.O
delivery expense 送貨費 YX_vv!-]
delivery order 出貨單 lDC}HC
demand draft 即期匯票 L%f;J/
demand note 即期票據 85}
ii{S
demurrage charge 延期費 3EmcYC
deposit 存款 ~Yl<S(/4
deposit slip 存款單 h`lmC]X_
depreciation 折舊 +5-]iKh
direct cost 直接成本 X($
6IL6m
direct labour 直接人工 vb
%T7
director 董事 ?ZaD=nh$mK
discount 折扣 v{.\iIg N
discount on purchase 進貨折扣 FO
Sbe]
FZpsL-yx^N