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。 +Sk ;
|s
:b9sfA
acceptance 承兌 5QU7!jbI
account 賬戶 >Liv].
accountant 會計員 0[g8
accounting 會計 `#hdb=3
accounting system 會計制度 zFh
JLH*C
accounts payable 應付賬款 I ;N)jj`b
accounts receivable 應收賬款 /"+n{*9
accumulated profits 累積利益 !L"3Ot d
adjusting entry ?#123;整記錄 T_O\L[]p*
adjustment ?#123;整 ~HD:Y7
administration expense 管理費用 |?0Cm|?
advances 預付 ? &ew$%
advertising expense 廣告費 EoqUFa,
agency 代理 r#
5))q-
agent 代理人 <l(6$~(-u
agreement 契約 Z[
}0K3,5
allotments 分配數 w
`6qT3v
allowance 津貼 mXT{)pU
amalgamation 合併 Q+E%"`3V4l
amortization 攤銷 nmp(%;<exN
amortized cost 應攤成本 VL"!.^'c
annuities 年金 ,9gyHQ~
applied cost 已分配成本 IC>OxYg*
applied expense 已分配費用 k2l(!0o|;
applied manufacturing expense 己分配製造費用 A.m#wY8
apportioned charge 攤派費用 1 ry:Z2
appreciation 漲價 -J4?Km
article of association 公司章程 a9qB8/Gg[
assessment 課稅 O.e^?ysp/
assets 資產 8'?V5.6?|~
attorney fee 律師費 iy Zs:4jkc
audit 審計 Asicf{HaX
auditor 審計員 g<O*4
]=
average 平均數 u^SXg
dj
average cost 平均成本 Ia$&SS)K
bad debt 壞賬 KHKf+^u u
balance 餘額 N7k<q=r-
balance sheet 資產負債表 w~QUG^0Fx
bank account 銀行賬戶 oqHI
`Tu
bank balance 銀行結存 hN$6Kx>{
bank charge 銀行手續費 w}^z1n
bank deposit 銀行存款 .Y[sQO~%
bank discount 銀行貼現 #>dfP"}&,
bank draft 銀行匯票 9'C kV [
bank loan 銀行借款 jftoqK-
p
bank overdraft 銀行透支 &}31q`
bankers acceptance 銀行承兌 RekTWIspT/
bankruptcy 破產 LF?83P,UJ#
bearer 持票人 gUzCDB^.:
beneficiary 受益人 2 628 c`
bequest 遺產 8;/`uB:zV
bill 票據 6T0E'kv
S
bill of exchange 匯票 1$ez}k,
bill of lading 提單 v;AMx-_WH
bills discounted 貼現票據 n!
~mdI&
bills payable 應付票據 sF^3KJ
|
bills receivable 應收票據 \^vf`-uG
board of directors 董事會 U8kH'OD
bonds 債券 Fy5xIRyI\F
bonus 紅利 1[o] u:m9U
book value 賬面價值 (nfra,'
bookkeeper 簿記員 2KMLpO&De
bookkeeping 簿記 u{xjFx-
branch office general ledger 支店往來賬戶 .g_
BKeU
broker 經紀人 {ecmOxKP}
brought down 接前 x&7%U
brought forward 接上頁 TDXLxoC?
budget 預算 IO~d.Ra
by-product 副產品 `W< 7.
by-product sales 副產品銷售 GJW+'-f
capital 股本 -~ytk=
capital income 資本收益 4thLK8/c5g
capital outlay 資本支出 FCTz>N^p
capital stock 股本 :Jwc'y-]
capital stock certificate 股票 Ac!,#Fq
carried down 移後 jC>l<d_
carried forward 移下頁 =(b;Cow
cash 現金 /-JBzU$
cash account 現金賬戶 ]uO 8
cash in bank 存銀行現金 |9ro&KA
cash on delivery 交貨收款 5f2ah4 g
cash on hand 庫存現金 XH&Fn+
cash payment 現金支付 1xg^;3m2
cash purchase 現購 ;xaOv
e;9
cash sale 現沽 FU/yJy
cashier 出?#123;員 68?oV)fE
cashiers check 本票 j%Mz;m4y
certificate of deposit 存款單折
::Y
certificate of indebtedness 借據 j J6Y z
certified check 保付支票 +hL+3`TD#H
certified public accountant 會計師 2P`QS@v0a=
charges 費用 dP[l$/
charge for remittances 匯水手續費 [?$ZB),L8
charter 營業執照 q/-8sO}q
chartered accountant 會計師 x"h0Fe?J
chattles 動產 G4->7n N
check 支票 |E$Jt-'
che stub 支票存根 c n
#JO^8
closed account 己結清賬戶 uP/PVoKQ
closing 結算 ?F' gh4
closing entries 結賬紀錄 CZyOAoc<
closing stock 期末存貨 ^~}|X%q3
closing the book 結賬 gv$6\1
columnar journal 多欄日記賬 /l_$1<c
combination 聯合 nB2AmS
commission 佣金 z5I
HcZ
commodity 商品 T677d.zaT
common stock 普通股 vf(8*}'!Q
company 公司 S@]7
compensation 賠償 {n
}6
compound interest 複利 -C.x;@!k
consignee 承銷人 :"? boA#L
consignment 寄銷 ?PORPv#
consignor 寄銷人 <cG .V|B
consolidated balance sheet 合併資產負債表 bf2R15|t5`
consolidated profit and loss account 合併損益表 vr56
f1
consolidation 合併 Q#xeu
construction cost 營建成本 %||}WT-wv
construction revenue 營建收入 (.\GI D+i
contract 合同 )
?rJKr[`
control account 統制賬戶 b3}928!D-@
copyright 版權 JPL8fX-w
corporation 公司 k^
AI7H
cost 成本 0L10GJ "(
cost accounting 成本會計 G|FF
cost of labour 勞工成本 L;30
&a
cost of production 生產成本 {Pm^G^EP
cost of manufacture 製造成本 HH+R47%*
cost of sales 銷貨成本 Pm;
/Ua
cost price 成本價格 Jhu<^pjs
credit 貸方 ,t5X'sY L
credit note 收款通知單 ~d6
_
creditor 債權人 R L/~E
xYC
crossed check 橫線支票 ]4SnOSV?S
current account 往來活期賬戶 l=*^FK]L`
current asset 流動資產 K;;Q*NN-
current liability 流動負債 eCdx(4(\a
current profit and loss 本期損益 ;AKtbS;H
debit 借方 n
m(yFX?=
debt 債務 _ b}\h,Ky
debtor 債務人 Gx
fw!aF~
deed 契據 1)
V,>)Ak
deferred assets 遞延資產 hkSpG{;7
deferred liabilities 遞延負債 ;SkC[;`J
delivery 交貨 0(#HMBE8
delivery expense 送貨費 B'6^E#9
delivery order 出貨單 Pi::cf>3
demand draft 即期匯票 +(3"XYh
demand note 即期票據 06*R)siC
demurrage charge 延期費 ~J!a?]
deposit 存款 Us.yKAHPV
deposit slip 存款單 ;>[).fX>/
depreciation 折舊 j~c7nWfX
direct cost 直接成本 P$_Y:XI !
direct labour 直接人工 `*PVFm>
director 董事 d}tn/Eu?B
discount 折扣 I$0`U;Xd
discount on purchase 進貨折扣 {OP-9P=p
t+Mr1e