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。 U;4i&=.!
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acceptance 承兌 VFx[{Hy
account 賬戶 R`E:`t4G
accountant 會計員 8<mloM-4
accounting 會計 KXDnhVf
accounting system 會計制度 U~)5 {
accounts payable 應付賬款 az:}
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accounts receivable 應收賬款 pe0ax-Zv
accumulated profits 累積利益 D_0sXIbg
adjusting entry ?#123;整記錄 yo->
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adjustment ?#123;整 _pZ
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administration expense 管理費用 y<j7iN
advances 預付 yP"}(!~m
advertising expense 廣告費 +6$+]u]
agency 代理 ,Yx<"2 W
agent 代理人 ^)Awj
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agreement 契約 YTZ :D/
allotments 分配數 ymqv@Byi8A
allowance 津貼 vs[!B-
amalgamation 合併 hnB`
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amortization 攤銷 Hv/5)
amortized cost 應攤成本 ,b -
annuities 年金 "_\"S
applied cost 已分配成本 l0`bseN<
applied expense 已分配費用 9aLd!PuTN
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 Hzm_o>^KC
appreciation 漲價 2ua!<^,
article of association 公司章程 <mlN\BcX;
assessment 課稅 ;$zvm`|:
assets 資產 ~cSXBc,+
attorney fee 律師費 VgIk '.
audit 審計 jT$J~MpHh
auditor 審計員 f_n
average 平均數 L&)e}"
average cost 平均成本 ! J<Xel{
bad debt 壞賬 RV_I&HD!
balance 餘額 %LP4RZ
balance sheet 資產負債表 }A@:JR+|
bank account 銀行賬戶 6'kQ(r>
bank balance 銀行結存 X,aRL6>r
bank charge 銀行手續費 A03io8D6
bank deposit 銀行存款 <!FcQVH+L
bank discount 銀行貼現 XP
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bank draft 銀行匯票
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bank loan 銀行借款 PNo:[9`S;m
bank overdraft 銀行透支 mY/"rm
bankers acceptance 銀行承兌 jY%.t)>)
bankruptcy 破產 \ui'~n_t]
bearer 持票人 0Zwx3[bq6K
beneficiary 受益人 >I5Wf/
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bequest 遺產 ]tT=j
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bill 票據 LYL_Ah'=
bill of exchange 匯票 HQ9tvSc
bill of lading 提單 7r'_p$
bills discounted 貼現票據 n@ba>m4{
bills payable 應付票據 _,60pr3D'
bills receivable 應收票據 C.:S@{sK
board of directors 董事會 ^
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bonds 債券 G4:\6fu
bonus 紅利 3%(r,AD
book value 賬面價值 D!Y@Og.
bookkeeper 簿記員 JD0s0>q_
bookkeeping 簿記 0j4n11#
branch office general ledger 支店往來賬戶 B-]bhA4|:
broker 經紀人 BWxJ1ENM
brought down 接前 t !6sU]{
brought forward 接上頁 #`gX(C>
budget 預算 -ak.wwx\
by-product 副產品 "Hz%0zP&
by-product sales 副產品銷售 )#i"hnYpQ
capital 股本 |3E|VGm~
capital income 資本收益 !Whx^B:
capital outlay 資本支出 2;"vF9WMm
capital stock 股本 PVF:p7
capital stock certificate 股票 WvT H+
carried down 移後 Xw'sh#i2
carried forward 移下頁 N atC}k
cash 現金 0Yq_B+IC
cash account 現金賬戶 *5oQZ".vA*
cash in bank 存銀行現金 mMXDzAllB
cash on delivery 交貨收款 o96c`a u
cash on hand 庫存現金 aW dI
cash payment 現金支付 )8g&lyT
cash purchase 現購 I
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cash sale 現沽 cq?,v?m
cashier 出?#123;員
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cashiers check 本票 9-{
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certificate of deposit 存款單折 D=z="p\
certificate of indebtedness 借據 ,.(:b82$
certified check 保付支票 E"p _!!1
certified public accountant 會計師 <)
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charges 費用 -Q J8\/1>
charge for remittances 匯水手續費 Kgi
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charter 營業執照 "#gKI/[qxq
chartered accountant 會計師 C4ktCN
chattles 動產 3GKKC9C6
check 支票 o:ow"cOEf
che stub 支票存根 FIfLDT+ Wh
closed account 己結清賬戶 [Q8Wy/o
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closing 結算 R'tvF$3=i
closing entries 結賬紀錄 .!L{yU,
closing stock 期末存貨 ^pu8\K;~
closing the book 結賬 l3^'b p6HQ
columnar journal 多欄日記賬 zfI{cMn'J
combination 聯合 '[8w8,v(
commission 佣金 =s*c(>
commodity 商品 D`[@7$t
common stock 普通股 >6&Rytcc]
company 公司 k)D5>T
compensation 賠償 @8m%*
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compound interest 複利 YKU|D32
consignee 承銷人 5655)u.N8
consignment 寄銷 Wf8@B#^{
consignor 寄銷人 $v2t6wS,"
consolidated balance sheet 合併資產負債表 Z]{=Jy!F
consolidated profit and loss account 合併損益表 P(I%9
consolidation 合併 ! jApV
construction cost 營建成本 EX!`Zejf
construction revenue 營建收入 f,6V#,
contract 合同 ^Tj{}<yT
control account 統制賬戶 73S
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copyright 版權 zmD7]?|
corporation 公司 q'y<UyT6
cost 成本 .
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cost accounting 成本會計 vJi<PQ6
cost of labour 勞工成本 `_1fa7,z
cost of production 生產成本 'J0I$-QYk
cost of manufacture 製造成本 wsQuJrG
cost of sales 銷貨成本 !PeSnO
cost price 成本價格 YW~ 9 N
credit 貸方 8EJP~bt
credit note 收款通知單 95j`^M)Q
creditor 債權人 ADOA&r[
crossed check 橫線支票 F?FfRzZ[
current account 往來活期賬戶 z#`Qfvu6Hi
current asset 流動資產 M~`^deU1
current liability 流動負債 lcEK&AtK
current profit and loss 本期損益
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debit 借方 =(\BM')l
debt 債務 h$9ut@I
debtor 債務人 kzK9.
deed 契據 9dAtQwGR"6
deferred assets 遞延資產 0uM&F[.x@g
deferred liabilities 遞延負債 pZ*%zt]-a
delivery 交貨 HrZX~JnTmf
delivery expense 送貨費 b?,%M^9\`
delivery order 出貨單 <2<2[F5Q%
demand draft 即期匯票 n!SHExBp
demand note 即期票據 G
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demurrage charge 延期費 noz1W ]
deposit 存款 H0])>1sWB
deposit slip 存款單 IaOR%Bg
depreciation 折舊 :t "_I
direct cost 直接成本 _4nm h0q4
direct labour 直接人工 X}x\n\Z
director 董事 k$f2i,7'
discount 折扣 [742s]j
discount on purchase 進貨折扣 ]o=ON95ja
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