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。 ;|_aACina
vf6_oX<Os
acceptance 承兌 l_bvw
o
account 賬戶 b|mWEB.p
accountant 會計員 n,D~ whZx
accounting 會計 faQ}J%a
accounting system 會計制度 wG;#L7%
accounts payable 應付賬款 S9/oBxGN
accounts receivable 應收賬款 N~7xj?
accumulated profits 累積利益 zUX%$N+w}>
adjusting entry ?#123;整記錄
1@Abs
adjustment ?#123;整 +>3XJlZV
administration expense 管理費用 &)`
xlIw}
advances 預付 #'5|$ug[
advertising expense 廣告費 &:1PF.)N
agency 代理 ?+#|h;M8
agent 代理人 >iD&n4TK
agreement 契約 7<{g
+Q~7*
allotments 分配數 X"_,#3Ko!
allowance 津貼 <vxj*M;
amalgamation 合併 NIZN}DnP
amortization 攤銷 "f^s*I
amortized cost 應攤成本 Q72}V9I9
annuities 年金 o5=1
applied cost 已分配成本 E"d\N-I
applied expense 已分配費用 B#RBR<MFC
applied manufacturing expense 己分配製造費用 )I7~<$w
apportioned charge 攤派費用 0>@D{_}s
appreciation 漲價 Ln6\Iis
article of association 公司章程 6*yt^[W
assessment 課稅 #[ZF'9x
assets 資產 1k-YeQNe
attorney fee 律師費 DmDsn
audit 審計 hP1}Do
auditor 審計員 j{k]8sI,H]
average 平均數 nnr
g^F
average cost 平均成本 cp D=9k!*K
bad debt 壞賬 D7q%rO|F'
balance 餘額 qKoD*cl)Za
balance sheet 資產負債表 Vl=!^T}l+
bank account 銀行賬戶 q\+khy,k
bank balance 銀行結存 hcWYz
bank charge 銀行手續費 R9
=K/
bank deposit 銀行存款 <dzfD;
bank discount 銀行貼現 G@s]HJ:
bank draft 銀行匯票 fTQ_miAlP
bank loan 銀行借款 .Up\ 0|b
bank overdraft 銀行透支 2.''Nt6|
bankers acceptance 銀行承兌 Bw5zh1ALC;
bankruptcy 破產 ODS8bD0!i
bearer 持票人 l!r2[T]I@7
beneficiary 受益人 h#_KO-#.[
bequest 遺產 <{$0mUn;s|
bill 票據 tJ:]ne
bill of exchange 匯票 /u
hA\m(
bill of lading 提單 p)_v.D3i
bills discounted 貼現票據 Fh2$,$
2
bills payable 應付票據 :|j,x7&/{
bills receivable 應收票據 y b 7
board of directors 董事會 ,'=Tf=wq
bonds 債券 Fk&W*<}/;
bonus 紅利 LjZvWts?
book value 賬面價值 "9mVBa|Q
bookkeeper 簿記員 Gyo[C98
bookkeeping 簿記 Af*e:}}
branch office general ledger 支店往來賬戶 \}CQo0v
broker 經紀人 2|="!c8K
brought down 接前 +{b!,D3sa*
brought forward 接上頁 sZ~q|}D-
budget 預算 jC<1bf$K
by-product 副產品 l,z#
:k
by-product sales 副產品銷售 UNx|+
capital 股本 Xr?(w(3
capital income 資本收益 Cs2hi,s
capital outlay 資本支出 (_:
k s
capital stock 股本 z"cF\F
capital stock certificate 股票 4 h}03 oG
carried down 移後 px|y_.DB2x
carried forward 移下頁 aQ@9(j>
F
cash 現金 *,C[yg1P
cash account 現金賬戶 FG-v71!h#
cash in bank 存銀行現金 q?R)9E$h
cash on delivery 交貨收款
$f++n5I
cash on hand 庫存現金 +ZuT\P&kR5
cash payment 現金支付 \0}!qG![AA
cash purchase 現購 rE:"8d}z
cash sale 現沽 d!BQ%a
cashier 出?#123;員 96L-bBtyY
cashiers check 本票 g43j-[j)
certificate of deposit 存款單折 2Fi~GY_
certificate of indebtedness 借據 {2|[7oNT6
certified check 保付支票
G9`;Z^<L
certified public accountant 會計師 ->BGeP_=|
charges 費用 HC%tJ:G
charge for remittances 匯水手續費 ;m/h?Y~
charter 營業執照 0F"W~OQ6
chartered accountant 會計師 s^atBqw,
chattles 動產 'Vgd
Qp$L$
check 支票 Vrwy+o>:X
che stub 支票存根 Iq76JJuCb
closed account 己結清賬戶 Qqp_(5S|>
closing 結算 Se0!-NUK0
closing entries 結賬紀錄 79DzrLu
closing stock 期末存貨 DC&3=Nd
closing the book 結賬 U9?fUS
columnar journal 多欄日記賬 O9+Dd%_KS#
combination 聯合 bOEO2v'cQ
commission 佣金 0_!')+
commodity 商品 qh|t}#DrR
common stock 普通股 #hp7@ Tu
company 公司 3YKJN4
compensation 賠償 kIC$ai6.
compound interest 複利 F&tU^(7<
consignee 承銷人 \&{a/e2:S
consignment 寄銷 pKxsK^O5[
consignor 寄銷人 y4@zi "G
consolidated balance sheet 合併資產負債表 Y/%(4q*'
consolidated profit and loss account 合併損益表 4
AIo,{(
consolidation 合併 E{Kc$,y
construction cost 營建成本 #8Bs15aV
construction revenue 營建收入 ce3UB~Q
contract 合同 _Q9 Mn-&qQ
control account 統制賬戶 {V8yJ{.G
copyright 版權 {7'Evfn)
corporation 公司 mJ_5Vt=
cost 成本 ?S*Cvr+=4
cost accounting 成本會計 0XcH
cost of labour 勞工成本 R m&^[mv
cost of production 生產成本 } @)r\t4m
cost of manufacture 製造成本 cuw 7P
cost of sales 銷貨成本 b7^Db6qu
cost price 成本價格 <Ny DrO"C3
credit 貸方 ^"\3dfzKM
credit note 收款通知單 |)Q#U$ m
creditor 債權人 ;+Dq3NE
crossed check 橫線支票 N$!aP/b
current account 往來活期賬戶 Bf21u9
current asset 流動資產 65HP9`5Tm
current liability 流動負債 Q.U
wtH
current profit and loss 本期損益 f:\)oIW9Kk
debit 借方 q&DM*!Jq
debt 債務 8[k:FGp>
debtor 債務人 }&*wJ]j`L
deed 契據 Lhts4D/V7
deferred assets 遞延資產 8gHOs#\
deferred liabilities 遞延負債 ,+d\@ :
delivery 交貨 iBM;$0Y
delivery expense 送貨費 =O1py_m
delivery order 出貨單 8opd0'SNaB
demand draft 即期匯票 >=6 j:
demand note 即期票據 kS7`g A
demurrage charge 延期費 xg^Z. q)d
deposit 存款 9hTzi+'S
deposit slip 存款單 ee}HQ.}Ja
depreciation 折舊 qk{+Y
direct cost 直接成本 .c5)`
direct labour 直接人工 A6?!BB=]
director 董事 %tE#
%;Z
discount 折扣 t@;r~Sb
discount on purchase 進貨折扣 R<L<kChg
nOCCOTf