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。 ~(Tz <
s]I],>}RU
acceptance 承兌 v,M2|x\r}
account 賬戶 }2\"(_
accountant 會計員 <5X@r#Lz
accounting 會計 5=?&q 'i
accounting system 會計制度 O Z#?
accounts payable 應付賬款 .Z^g
7 *s
accounts receivable 應收賬款 ':>B%k
accumulated profits 累積利益 *jJ62-o
adjusting entry ?#123;整記錄 Wt`D
adjustment ?#123;整 8odVdivh
administration expense 管理費用 5G!X
4%a
advances 預付 )`Fr*H3{
advertising expense 廣告費 /tUl(Fp J`
agency 代理 kl={L{r
agent 代理人 z)0VP QMT
agreement 契約 c3}}cFe
allotments 分配數 y&CUT:M6
allowance 津貼 xv*mK1e
amalgamation 合併 #>,cc?H-
amortization 攤銷 NRl"!FSD;"
amortized cost 應攤成本
H 0h
annuities 年金 gO/(/e>P
applied cost 已分配成本 AzV5Re8M
applied expense 已分配費用 <
G&v
applied manufacturing expense 己分配製造費用 7'8O*EoB'
apportioned charge 攤派費用 :D,YR(])
appreciation 漲價 /Mk)H
d
article of association 公司章程 gON6jnDO
assessment 課稅 {jVFlKP>
assets 資產 q-RGplx
attorney fee 律師費 %*gO<U4L]
audit 審計 H|!s.
auditor 審計員 6,7omYof
average 平均數 wiG
wN
average cost 平均成本
RasoO
j$
bad debt 壞賬 - VE#:&
balance 餘額 w\
mF2h
balance sheet 資產負債表 x3P@AC$\
bank account 銀行賬戶 t,+S~Cj|
bank balance 銀行結存 R#`itIYh
bank charge 銀行手續費 |")x1'M
bank deposit 銀行存款 LBE".+
bank discount 銀行貼現 Y]lqtre*Y
bank draft 銀行匯票 bPOx~ CMh
bank loan 銀行借款 n>4S P_[E7
bank overdraft 銀行透支 |]q=D1/A
bankers acceptance 銀行承兌 ;FmSL
#]I
bankruptcy 破產 Y;w]u_
bearer 持票人 y(dS1.5F
beneficiary 受益人 3/AUV%+
bequest 遺產 ]M2<I#hF.
bill 票據 vh HMxOZ;
bill of exchange 匯票 VMWg:=~$
bill of lading 提單 4yA`);r62
bills discounted 貼現票據 3wE8y&
bills payable 應付票據 _y9P]@Q7%
bills receivable 應收票據 </X"*G't
board of directors 董事會 2{CSH_"Z7
bonds 債券 Wy4^mOv
bonus 紅利 K[[k,W]qb
book value 賬面價值 !7
oy%{L
bookkeeper 簿記員 jE#8&P~
bookkeeping 簿記 [*G2wP[$
branch office general ledger 支店往來賬戶 f*],j
broker 經紀人
FT;JYkO
brought down 接前 /)1-^ju
brought forward 接上頁 ddP,_.0
budget 預算 2FzS_\":I
by-product 副產品 Q.1ohj0)
by-product sales 副產品銷售 S:YL<_oI|
capital 股本 :#}`uR,D/
capital income 資本收益 }#8uXA
capital outlay 資本支出 #+
'@/5{ n
capital stock 股本 {wP|b@(1t
capital stock certificate 股票 As|/
O7%
carried down 移後 udFju&!W
carried forward 移下頁 }L!`K"^O&
cash 現金 CiI:
uU
cash account 現金賬戶 1VFqT'
cash in bank 存銀行現金
A232"p_
cash on delivery 交貨收款 V+24- QWh
cash on hand 庫存現金 kDq%Y[6Z
cash payment 現金支付 B:~;7A\
cash purchase 現購 1RbYPX
cash sale 現沽 l*
Ei7 |Z
cashier 出?#123;員 n*~
cashiers check 本票 ts<dUO
certificate of deposit 存款單折 YSo7~^1W"
certificate of indebtedness 借據 3+3m`%G
certified check 保付支票 =-LX)|x}
certified public accountant 會計師 A=UIN!
charges 費用 ~,2hP
~
charge for remittances 匯水手續費 M7R&J'SAY
charter 營業執照 v4_OUA>z,
chartered accountant 會計師 J~3T8e#
chattles 動產 Ts .Zl{B
check 支票 )V3(nZY
che stub 支票存根 HY;?z`=
closed account 己結清賬戶 k_<{j0z.
closing 結算 K9Xd?
]a
closing entries 結賬紀錄 jHH
closing stock 期末存貨 %J7mZB9
closing the book 結賬 Ok~{@\
columnar journal 多欄日記賬 %D(prA_w
combination 聯合 8 QF?W{NK
commission 佣金 >x
ghq
commodity 商品 !9xANSb
common stock 普通股 \t# 9zn>
company 公司 w"agn}CK
compensation 賠償 6bKO;^0
compound interest 複利 1L8ULxi_?]
consignee 承銷人 arS'th:j
consignment 寄銷 |$w={N^4
consignor 寄銷人 N5s|a5
consolidated balance sheet 合併資產負債表 NK9WrUj)
consolidated profit and loss account 合併損益表 ^>8]3@ Nh
consolidation 合併 q'F_j"
construction cost 營建成本 6'Yn|
A
construction revenue 營建收入 XYHCggy
contract 合同 eM=) >zl
control account 統制賬戶 '$h@
copyright 版權 #oJbrh9J6
corporation 公司 RyOT[J
cost 成本 *C@[5#CA2z
cost accounting 成本會計 Of7) A
cost of labour 勞工成本 Di<J6xu
cost of production 生產成本
0IgnpeA]
cost of manufacture 製造成本 %C`'>,t>
cost of sales 銷貨成本 YD46Z~$
cost price 成本價格 MIlCUk
credit 貸方 Fy@#r+PgWp
credit note 收款通知單 s i"`
creditor 債權人 x)VIA]
crossed check 橫線支票 bI]UO)
current account 往來活期賬戶 Mj
B<\g>
current asset 流動資產 4nII/cPG
current liability 流動負債 ^UvK~5tBV
current profit and loss 本期損益 TdP{{&'9
debit 借方 qN1 -plY
debt 債務 37O#aJ,K
debtor 債務人 OKZam ik~
deed 契據 vbA7I<;
deferred assets 遞延資產 {nPkb5xbW
deferred liabilities 遞延負債 `}9 1S
delivery 交貨 ()C^ta_]
delivery expense 送貨費 A_jB|<bjTP
delivery order 出貨單 ?$J7%I@
demand draft 即期匯票 }.MoDR3\
demand note 即期票據 O:,2OMB}B`
demurrage charge 延期費 a(ux?V)E.
deposit 存款 Xh0wWU*
deposit slip 存款單 p_5>?[TW:
depreciation 折舊 =WmBpUh
direct cost 直接成本 otz_nF;E
direct labour 直接人工 ? gA=39[j
director 董事 F8S~wW=\w
discount 折扣 "6E1W,|{
discount on purchase 進貨折扣
HTUYvU*-
N8kb-2