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。 }e/P|7&
YadY?o./
acceptance 承兌 wL]7d3t
account 賬戶 Gc)
Zu`67
accountant 會計員 Zy2@1-z6
accounting 會計 |okS7.|IX
accounting system 會計制度 pIh%5ZU
accounts payable 應付賬款 W`fE@* k0
accounts receivable 應收賬款 yQ>
*F
accumulated profits 累積利益 4
|$|]E
adjusting entry ?#123;整記錄 %2=nS<kC
adjustment ?#123;整 iP1u u
administration expense 管理費用 h<oQ9zW)
advances 預付 .S&S#}$/]
advertising expense 廣告費 DXAA[hUjF
agency 代理 irNGURLm
agent 代理人 DiF=<} >x
agreement 契約 G`NH~C
allotments 分配數 hia_CuY#
allowance 津貼 4
a;8XAl
amalgamation 合併 rIz"_r
amortization 攤銷 3Q^@!hu
amortized cost 應攤成本 }}v04~
annuities 年金 24 S,w>j
applied cost 已分配成本 yi3@-
applied expense 已分配費用 %J\1W"I?
applied manufacturing expense 己分配製造費用 M>df7.N7%P
apportioned charge 攤派費用
&UG7
g
appreciation 漲價 /ey[cm2#[s
article of association 公司章程 n$ye:p>`-
assessment 課稅 NfcQB;0
assets 資產 >a98H4
attorney fee 律師費 5fS89?/?
audit 審計 F"9
f6<ge
auditor 審計員 -b-Pvw4
average 平均數 B[^mWVp6L
average cost 平均成本 Pg%OFhA
bad debt 壞賬 4NxtU/5-sU
balance 餘額 '\dau>
balance sheet 資產負債表 kStWsc$;+T
bank account 銀行賬戶 H".~@,-}
bank balance 銀行結存 e[}R1/!L
bank charge 銀行手續費 &*Eyw
s
bank deposit 銀行存款 W`],
bank discount 銀行貼現 uQ#3;sFO
bank draft 銀行匯票 1c
S{3
bank loan 銀行借款 [#H$@g|CT
bank overdraft 銀行透支 Sg1$/+
bankers acceptance 銀行承兌 JZ&]"12]fR
bankruptcy 破產 F7^d@hSV
bearer 持票人 }2M2R}D
beneficiary 受益人 $~4ZuV%
bequest 遺產 }' `2C$
bill 票據 v`B7[B4K3
bill of exchange 匯票 Y[x9c0
bill of lading 提單 pDD0 QO
bills discounted 貼現票據 :NHh`@0F
bills payable 應付票據 &;7\/m*W1
bills receivable 應收票據 z%t>z9hU
board of directors 董事會 0q"&AxNsP
bonds 債券 Dm6WSp1|
b
bonus 紅利 |{HtY
book value 賬面價值 e-f_#!bW
bookkeeper 簿記員 M")v ph^
bookkeeping 簿記 BuI&kU,WY
branch office general ledger 支店往來賬戶 ,dKcxp~[
broker 經紀人
uYiM~^0
brought down 接前 |SXMd'<3`Z
brought forward 接上頁 Y+ P\5G
budget 預算 [Fe`}F}Co8
by-product 副產品 d;|Pp;dc
by-product sales 副產品銷售 ciI;U/V
capital 股本 kc `Q-
N}
capital income 資本收益 ptGM'
capital outlay 資本支出 xtN%v0ZZ
capital stock 股本 Zr'VA,v
capital stock certificate 股票 9}t2OJS*h"
carried down 移後 v#:#w.]-Y
carried forward 移下頁 j&)+
qTV
cash 現金 R<)7,i`F
cash account 現金賬戶 IZeWswz
cash in bank 存銀行現金 EP7L5GZ-a
cash on delivery 交貨收款 Z2`(UbG}
cash on hand 庫存現金 % w 6fB
cash payment 現金支付 Fsv%=E{
cash purchase 現購 xlkEW&N&
cash sale 現沽 HgE^#qD?
cashier 出?#123;員 9f;\fe
cashiers check 本票 K=VYRY
certificate of deposit 存款單折 n_sCZ6uXEQ
certificate of indebtedness 借據 ZeF PwW
certified check 保付支票 $@[6j y
certified public accountant 會計師 i;`rzsRb
charges 費用 JC}y{R8
charge for remittances 匯水手續費 RvvK`}/6
charter 營業執照 )(b]-
)
chartered accountant 會計師 Z1u{.^~ ^z
chattles 動產 #/!a=
0
check 支票 bl(rCbj(w
che stub 支票存根 "CBe$b4
closed account 己結清賬戶 {,|*99V
closing 結算 Gr&5 mniu
closing entries 結賬紀錄 z#GZvB/z)
closing stock 期末存貨 \kZxys!4
closing the book 結賬 #rqLuqw
columnar journal 多欄日記賬 5E?{>1
combination 聯合 X*1vIs;[@
commission 佣金 bNp
RGhlV
commodity 商品 qYZX,
x
common stock 普通股 bcC;i~9
company 公司 B.6gJ2c
compensation 賠償 :CNWHF4$
compound interest 複利 !.H< dQS
consignee 承銷人 ] 7_ f'M1F
consignment 寄銷 C4&yC81Gm
consignor 寄銷人 #g\O*oYaw
consolidated balance sheet 合併資產負債表 4]u53`
consolidated profit and loss account 合併損益表 G+[hE|L
~y
consolidation 合併 ko*Ir@SDv
construction cost 營建成本 Wd?(B4{
construction revenue 營建收入 xq-R5(k
contract 合同 Q3u
P
7j
control account 統制賬戶 4!,x3H'
copyright 版權 a,x-akZWf
corporation 公司 i&$L$zf,
cost 成本 :% )va
cost accounting 成本會計 -("sp
cost of labour 勞工成本 *KN ' 0Z@W
cost of production 生產成本 |E&a3
TQW
cost of manufacture 製造成本 .&=nP?ZPC6
cost of sales 銷貨成本 .Ebg>j:\
cost price 成本價格 ,1EyT>
credit 貸方 SwpS6
credit note 收款通知單 Tn<
<i
creditor 債權人 A?<R9A
crossed check 橫線支票 ob05:D_bc9
current account 往來活期賬戶 <XiHQ
B!
current asset 流動資產 lt`(R*B%
current liability 流動負債 [U.3rcT"N
current profit and loss 本期損益 I9rWut@+
debit 借方 4\a K C%5
debt 債務 v\PqhI y"
debtor 債務人 S*VG;m#
deed 契據 [Nbs{f^J=
deferred assets 遞延資產 {Y6U%HG{{r
deferred liabilities 遞延負債 IWERn
v!
delivery 交貨 ~CCRs7V/L
delivery expense 送貨費 @{3$H^
delivery order 出貨單 UUJbF$@;
demand draft 即期匯票 3&:Us|}
demand note 即期票據 l8 k@.<nCO
demurrage charge 延期費 _>+!&_h
deposit 存款 yaza
deposit slip 存款單 pyYm<dn
depreciation 折舊 *UhYX)J
direct cost 直接成本 j\k|5="w-
direct labour 直接人工 3cfW|J
director 董事 m1H_kJ
discount 折扣 8Y?zxmwn]
discount on purchase 進貨折扣 8Q
ba4kgL
smaPZ^;; j