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。 @N+6qO}
_6{XqvWqb
acceptance 承兌 z)]Br1
account 賬戶 aj@<4A=;
accountant 會計員 E0<$zP}V}F
accounting 會計 !ZTBiC5R
accounting system 會計制度 #H/suQZN"g
accounts payable 應付賬款 }|(v0]
accounts receivable 應收賬款 ub=Bz1._
accumulated profits 累積利益 lc\f6J>HT
adjusting entry ?#123;整記錄
f|-%.,
adjustment ?#123;整 '7/c7m/$X<
administration expense 管理費用 04QY
x}a
advances 預付 /&g~*AL
advertising expense 廣告費 `{W>Dy
agency 代理 m<| *
agent 代理人 B>,&{ah/5J
agreement 契約 p;YS`*!s
allotments 分配數 >p@v'h/Cr
allowance 津貼 u(Y?2R
amalgamation 合併 Pvu*Y0_p
amortization 攤銷 k<!xOg
amortized cost 應攤成本 /;a b"b
annuities 年金 $z* Y:vFP
applied cost 已分配成本 dSw%Qv*y
applied expense 已分配費用 #a=~a=c(^
applied manufacturing expense 己分配製造費用 =6LF_=}
apportioned charge 攤派費用 0X[uXf
appreciation 漲價 ?_Y2'O
article of association 公司章程 p}O[A`
assessment 課稅 hTK6N
assets 資產 =P\Tk)(`
attorney fee 律師費 \?rBtD(
audit 審計 J}3 7 9
auditor 審計員
iP^o]4[c
average 平均數 mnS
F=l;;
average cost 平均成本 |\_d^U&`
bad debt 壞賬 3X
A8\Mg
balance 餘額 ;Alw`'
balance sheet 資產負債表 $ @Fvl-lK
bank account 銀行賬戶 z]O,Vqpl?
bank balance 銀行結存 B gB]M3Il
bank charge 銀行手續費 x;p7n2_
bank deposit 銀行存款 >lIQM3
bank discount 銀行貼現 ~k[q:$T
bank draft 銀行匯票 w,v~
bank loan 銀行借款 Xj("
bank overdraft 銀行透支 &['cZ/bM
bankers acceptance 銀行承兌 dE0p>4F
bankruptcy 破產 q]>m#yk
bearer 持票人 `U[s d*C"
beneficiary 受益人 /agX! E4s
bequest 遺產 /WWD;keP5
bill 票據 BmGY#D,
bill of exchange 匯票 "<5su5]
bill of lading 提單 A,'JmF$d
bills discounted 貼現票據 ?cdjQ@j~h
bills payable 應付票據 )`B
n"=
bills receivable 應收票據
re;^,
board of directors 董事會 {3{cU#\QA
bonds 債券 i`)h~V|G
bonus 紅利 <qpDAz4k
book value 賬面價值 g(Dr/D
bookkeeper 簿記員 [[sfuJD
bookkeeping 簿記 N!
N>/9
branch office general ledger 支店往來賬戶 slWO\AYiO
broker 經紀人 3
2MdDa
brought down 接前 ,]UCq?YW)T
brought forward 接上頁 Q4vl
budget 預算 ~xSAR;8
by-product 副產品 NiCB.a
by-product sales 副產品銷售 X[{tD#
capital 股本 q V+gQ
capital income 資本收益 l[D5JnWxt
capital outlay 資本支出 C_~hX G
capital stock 股本 S"wn0B$"
capital stock certificate 股票 ~p0M|
carried down 移後 gN("{j1Q
carried forward 移下頁 G$)f5_]7{
cash 現金 8vL2<VT;
cash account 現金賬戶 50l!f7
cash in bank 存銀行現金 s
v}o%
cash on delivery 交貨收款 C%l+<wpXO
cash on hand 庫存現金 =T0;F0@#4
cash payment 現金支付 6bXR?0$*M.
cash purchase 現購 8r46Wr7Q
cash sale 現沽 i G%h-
cashier 出?#123;員 zj9)vr`7
cashiers check 本票 5!p
of\/a
certificate of deposit 存款單折 v3`k?jAaI
certificate of indebtedness 借據 BD(Y=g
certified check 保付支票 g*& |Eq/
certified public accountant 會計師 2sryhS'(H
charges 費用 >m-VBo
charge for remittances 匯水手續費 X>W2aDuEZ
charter 營業執照 ?Dr K2;q
chartered accountant 會計師 !lk
-MN.
chattles 動產 s.p4+KJ
check 支票 n8
dJ6"L<"
che stub 支票存根 S);SfNh%CL
closed account 己結清賬戶 x]=s/+Y
closing 結算 5U
gxuuP4
closing entries 結賬紀錄 25zmde~ w
closing stock 期末存貨 1K`7
closing the book 結賬 $yA>j (k4
columnar journal 多欄日記賬 ^DWvzfj
combination 聯合 ?{
Rv/np=F
commission 佣金 e2X\ll
commodity 商品 jrKRXS
common stock 普通股 dpPu&m+
company 公司 \69h>h
compensation 賠償 G'M;]R9EP
compound interest 複利 nH=
8I~jp
consignee 承銷人 'fGB#uBt
consignment 寄銷 k)t_U3i
consignor 寄銷人 &I|\AG"X}
consolidated balance sheet 合併資產負債表 BsJ
d*-:X
consolidated profit and loss account 合併損益表 &O:IRR7p
consolidation 合併 $k,wA8OZ-
construction cost 營建成本 Q^H8gsv
construction revenue 營建收入 pp2,d`01[L
contract 合同 oieJ7\h]m
control account 統制賬戶 m);0sb
copyright 版權 +'lj\_n
corporation 公司 w I7iE4\vz
cost 成本 26&$vgO~:
cost accounting 成本會計 @|jLw($Ly
cost of labour 勞工成本 XDt MFig
cost of production 生產成本 [@&0@/s*t'
cost of manufacture 製造成本 <U]!1
cost of sales 銷貨成本 6Bop8B
cost price 成本價格 E<~Fi.M;\
credit 貸方 %tOGs80_{
credit note 收款通知單 dx&!RK+
creditor 債權人 @X?7a]+;8
crossed check 橫線支票 E0s|eA&
current account 往來活期賬戶 A%[BCY_
current asset 流動資產 `Nnaw+<]
current liability 流動負債 4*D'zJsJ
current profit and loss 本期損益 1LK`
debit 借方 zarxv|
}$
debt 債務 <0w"$.K#3
debtor 債務人 c&mLK1A6
deed 契據 ,'nd~{pX"(
deferred assets 遞延資產 +&*D7A>~p
deferred liabilities 遞延負債 0'QX*xfa>
delivery 交貨 F+m%PVW:
delivery expense 送貨費 C+m%_6<
delivery order 出貨單 _&wrA3@/L
demand draft 即期匯票 RXD*;B$v
demand note 即期票據 `k.Tfdu)K
demurrage charge 延期費 /FthT
deposit 存款 +QZ}c@'r
deposit slip 存款單 ^vHh*Ub
depreciation 折舊 %6%~`((4
direct cost 直接成本 kF@Z4MB}yr
direct labour 直接人工 Km)VOX[ZZ
director 董事 cEK<CV
discount 折扣 mM $|cge"
discount on purchase 進貨折扣 -P.51
q
sc0.!6^'V