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。 X+=-f^)&
E,{GU
acceptance 承兌 :ozV3`%$(
account 賬戶 T
n"e
accountant 會計員 j$3rJA%rN
accounting 會計 V]79
vC
accounting system 會計制度 9T(L"9r-e
accounts payable 應付賬款 HXQ e
\r
accounts receivable 應收賬款 '3A+"k-}mh
accumulated profits 累積利益 ,N53Iic
adjusting entry ?#123;整記錄 2t+D8 d|c<
adjustment ?#123;整 ?b||Cr
administration expense 管理費用 \7pipde
advances 預付 A_!QrM
advertising expense 廣告費 KAd_zkUA
agency 代理 J,f/fPaf7
agent 代理人 q[7CPE0n
agreement 契約 6cJ<9i
&
allotments 分配數 =96G8hlT
allowance 津貼 f|OI`
amalgamation 合併 $}t=RW
amortization 攤銷 \gLxC
amortized cost 應攤成本 1N8;)HLIBJ
annuities 年金 tAF]2VV(e
applied cost 已分配成本 9B
/s
applied expense 已分配費用 {Fbg]'FQ
applied manufacturing expense 己分配製造費用 {m[s<A(
apportioned charge 攤派費用 ^YGTh0$W
appreciation 漲價 ?w-1:NWjt
article of association 公司章程 }91*4@B7
assessment 課稅 ebqg"tPN{
assets 資產 \V,c]I
attorney fee 律師費 3UdU"d[75
audit 審計 2d*
_Qq1
auditor 審計員 i3#'*7f%j
average 平均數 ~g6"'Cya?k
average cost 平均成本 B`fH^N
bad debt 壞賬 !xu9+{-
balance 餘額 i}v9ut]B
balance sheet 資產負債表 YutQ ]zYA.
bank account 銀行賬戶 F/>*Ifs
bank balance 銀行結存 YTK^ijmU6x
bank charge 銀行手續費 sYJL-2JX
bank deposit 銀行存款 mzX;s&N#
bank discount 銀行貼現 7h%4]
bank draft 銀行匯票 "+)K |9T#
bank loan 銀行借款 N2BI_,hI1
bank overdraft 銀行透支 XVt/qb%)r
bankers acceptance 銀行承兌 8-m
3e
bankruptcy 破產 8V9
[a*9
bearer 持票人 q/NY72tj0
beneficiary 受益人 ciudRK63M
bequest 遺產 `5q
;ssu
bill 票據 UUeB;'E+
bill of exchange 匯票 !^e =P%S
bill of lading 提單 {CtR+4KD
bills discounted 貼現票據 3GF2eS$$P
bills payable 應付票據 /`
[!_4i
bills receivable 應收票據 U3E&n1AA
board of directors 董事會 w&Y{1r F>
bonds 債券 qi(*ty
bonus 紅利 24ux
book value 賬面價值 oKA& An
bookkeeper 簿記員 7\ypW $Ot
bookkeeping 簿記 a8pY[)^c
branch office general ledger 支店往來賬戶 i0:>Nk
broker 經紀人 UL(
lf}M
brought down 接前 y+9h~,:A
brought forward 接上頁 $d/&k`
budget 預算 -Fxmsi
by-product 副產品 DIaYo4
by-product sales 副產品銷售 bUZ_UW
capital 股本 (u hd "
capital income 資本收益 7AwgJb hn
capital outlay 資本支出 )}MHx`KT2
capital stock 股本 .$!{-v[
capital stock certificate 股票 fuUm}N7
carried down 移後 ";x+1R.d
carried forward 移下頁 S{#cD1>.
cash 現金 FY'ty@|_s
cash account 現金賬戶 h5"Ov,K3[
cash in bank 存銀行現金 bc I']WgB-
cash on delivery 交貨收款 >Kivuc
cash on hand 庫存現金 o31Nmy
Ni
cash payment 現金支付 LOvHkk@+
cash purchase 現購 EpYy3^5d
cash sale 現沽 +oc
>S
cashier 出?#123;員 CSTI?A"P
cashiers check 本票 e5?PkFV^a1
certificate of deposit 存款單折 n6MM5h/#r
certificate of indebtedness 借據 t*G
/]
certified check 保付支票 ua5?(,E`']
certified public accountant 會計師 `.%JjsD<
charges 費用 _Ov;4nt!
charge for remittances 匯水手續費 pZ(Fx&fy
charter 營業執照 +Qxu$#
chartered accountant 會計師 \.uc06
chattles 動產 $HJTj29/
check 支票 (:pq77
che stub 支票存根 S'LZk9E
closed account 己結清賬戶 $t~@xCi]S
closing 結算 C&~1M}I
closing entries 結賬紀錄 &a,OfSz
closing stock 期末存貨 b:J(b?
closing the book 結賬 %JZZ%xc
columnar journal 多欄日記賬 <#M`5X.
combination 聯合 $ ((6=39s
commission 佣金 ])DX%$f
commodity 商品 #A7jyg":
common stock 普通股 o%E;3l
company 公司 V 9wI\0
compensation 賠償 nH|,T%
compound interest 複利 69K{+|
consignee 承銷人 w|[RDaA b
consignment 寄銷 )~J>X{hy
consignor 寄銷人 sP@X g;]
consolidated balance sheet 合併資產負債表 a:,y
Z
consolidated profit and loss account 合併損益表 :}:3i9e*2
consolidation 合併 ;%C'FV e]
construction cost 營建成本 H*^\h?s
construction revenue 營建收入 U69u'G:
contract 合同 5yZ TcS z
control account 統制賬戶 {c?JuV4q?
copyright 版權 g*UMG>
corporation 公司 +!IQj0&'Y3
cost 成本 YgUH'P-
cost accounting 成本會計 cF)/^5Z
cost of labour 勞工成本 U9y|>P\)T
cost of production 生產成本 (>4aibA'P
cost of manufacture 製造成本 A>`945|
cost of sales 銷貨成本 ?~"bR%
cost price 成本價格 WEg6Kz
credit 貸方 [#Lc]$
credit note 收款通知單 "@A![iP
creditor 債權人 {`=0 |oP}
crossed check 橫線支票 2T@GA1G
current account 往來活期賬戶 b-U
eIjX
current asset 流動資產 K;hh&sTB
current liability 流動負債 {5r0v#;
current profit and loss 本期損益 KlV:L 4a~
debit 借方 VV4Gjc
debt 債務 B
vo5-P6XY
debtor 債務人 `afIYXP
deed 契據 5!YA o\S
deferred assets 遞延資產 Wz4&7KY
Y
deferred liabilities 遞延負債 do*}syQ`O
delivery 交貨 Ji1Pz)fq
delivery expense 送貨費 8$s9(n-_Y
delivery order 出貨單 ?\KM5^eX
demand draft 即期匯票 n+@F`]Ke
demand note 即期票據 w=]Ks'C
]
demurrage charge 延期費 -9
!.m
deposit 存款 tWTKgbj
(
deposit slip 存款單 hz;|N
W{u
depreciation 折舊 1g##sSa6
direct cost 直接成本 -K,-h[o
direct labour 直接人工 '7wd$rl
director 董事 ?Xdak|?i
discount 折扣 \^( 0B8|w
discount on purchase 進貨折扣 taGU
5uq3\a