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。 f\:I1y
E
/ycPqD
acceptance 承兌 1aUu:#c
account 賬戶 (tg+C\
S.
accountant 會計員 ;~}!P7z
accounting 會計 K=P LOC5
accounting system 會計制度 C+C1(b;1
accounts payable 應付賬款 X(]J\?n'
accounts receivable 應收賬款 YIl,8!
z~
accumulated profits 累積利益 1-G-p:|
adjusting entry ?#123;整記錄 ,` $2
adjustment ?#123;整 I%0J=V;o{
administration expense 管理費用 PJh97%7
advances 預付 25;`yB$
advertising expense 廣告費 Vl
:M6d1
agency 代理 d%1Vby
agent 代理人 s6oIj$
agreement 契約 hSk
allotments 分配數 H_%ae'W
allowance 津貼 Ap}`Q(.
amalgamation 合併 A&Q!W)=
amortization 攤銷 ><)fK5x
amortized cost 應攤成本 u3PM 7z!~
annuities 年金 }sfvzw_
applied cost 已分配成本 H|cxy?iJ
applied expense 已分配費用 uF T5Z
applied manufacturing expense 己分配製造費用 {5T:7*
J
apportioned charge 攤派費用 wY7+E/
appreciation 漲價 \=@4F^U7`
article of association 公司章程 u z:@
assessment 課稅 b$B-LvHd1
assets 資產 i32S(3se
attorney fee 律師費 8WG_4e
audit 審計 TyaK_XW
auditor 審計員
&y7~
average 平均數 /5:qS\Zl
average cost 平均成本 wV{VV?h}
bad debt 壞賬 d
4;
balance 餘額 bB.Yq3KI
balance sheet 資產負債表 ;BEX|wxn
bank account 銀行賬戶 p;vrPS
bank balance 銀行結存 X*M-- *0q'
bank charge 銀行手續費 7"k\i=
bank deposit 銀行存款 rGSi
!q
bank discount 銀行貼現 jx];=IC3tt
bank draft 銀行匯票 *18J$
bank loan 銀行借款 JjQTD-^
bank overdraft 銀行透支 &_Gu'A({J
bankers acceptance 銀行承兌 I8:G:s:
bankruptcy 破產 I]N!cEr;@-
bearer 持票人 `
)1qq @
beneficiary 受益人 &. "ltB
bequest 遺產 IpsV4nmnz-
bill 票據 +|spC
bill of exchange 匯票 z%/<|`
7
bill of lading 提單 <V4"+5cJ8
bills discounted 貼現票據 A@I3:V
bills payable 應付票據 rj;~SC{
bills receivable 應收票據 $b"Ex>
board of directors 董事會 wafws*b%
bonds 債券 !9=Y(rb
bonus 紅利 N|s8PIcSp
book value 賬面價值 C3 (PI,,
bookkeeper 簿記員 <D(|}5qR
bookkeeping 簿記 ?B:],aztf
branch office general ledger 支店往來賬戶
lJBZ0
broker 經紀人 Oat
#%
brought down 接前 x/#.%Ga#T
brought forward 接上頁 ; HjT
budget 預算 ~RnBs`&!
by-product 副產品 VN<baK%]
by-product sales 副產品銷售 VI^~I;M^
capital 股本 /d1V&Lj
capital income 資本收益 @-}!o&G0
capital outlay 資本支出 HlX 2:\\
capital stock 股本 ]4&B*]j
capital stock certificate 股票 FGRG?d4?h
carried down 移後 >qynd'eToR
carried forward 移下頁 O9MBQNwjA
cash 現金 4 !M6RL8{
cash account 現金賬戶 ~=pyA#VVJ"
cash in bank 存銀行現金 %J|
xPp)
cash on delivery 交貨收款 dY]iAJ
cash on hand 庫存現金 +P"u1q*+p
cash payment 現金支付 Gjf1Ba
cash purchase 現購 )N]%cO(^
cash sale 現沽 #'h(o/hz&&
cashier 出?#123;員 vTYgWR
,h
cashiers check 本票 ;WsV.n
certificate of deposit 存款單折 M%FKg/
certificate of indebtedness 借據 H6-{(:
*<
certified check 保付支票 :X-\!w\
certified public accountant 會計師 xT3l>9i
charges 費用 k.w}}78N2N
charge for remittances 匯水手續費 Ix|^c268o<
charter 營業執照 mi{ r7.e5I
chartered accountant 會計師 3 p9LVa
chattles 動產 OL$^7F
B
check 支票 d0@czNWIC
che stub 支票存根 q
e;O Ox
closed account 己結清賬戶 I'16-
closing 結算 7)+%;|~
closing entries 結賬紀錄 rwepe 5
closing stock 期末存貨 >{kPa|
closing the book 結賬 s2\6\8Ipn
columnar journal 多欄日記賬 p4{3H
+y
combination 聯合 jp QmKX
commission 佣金 Ry iS
commodity 商品 8\ WOss)al
common stock 普通股 pNR
69/wGi
company 公司 &T/}|3S
compensation 賠償 h\$juIQa
compound interest 複利 834dsl+U
consignee 承銷人 'l3K*lck
consignment 寄銷 J*CfG;Y:
consignor 寄銷人 mdD9Q
N01
consolidated balance sheet 合併資產負債表 >c:- ;( k
consolidated profit and loss account 合併損益表 H>2f M^
consolidation 合併 HxH=~B1"P
construction cost 營建成本 ;Cqjg.wkB
construction revenue 營建收入 /Q[M2DN@
contract 合同 auT$-Ki8
control account 統制賬戶 Dhe ]f#d
copyright 版權 )Y+?)=~
corporation 公司 )IP{yL8c
cost 成本 GCEq3
^/
cost accounting 成本會計 -#?p16qz5
cost of labour 勞工成本 5&*B2ZBzH
cost of production 生產成本 aF\?X&|
cost of manufacture 製造成本 Z'sO9Sg8>
cost of sales 銷貨成本 xd`!z`X!,s
cost price 成本價格 s%R'c_cGZ
credit 貸方 wUz)9n 6
j
credit note 收款通知單 m}3POl/*j
creditor 債權人 &$</|F)y
crossed check 橫線支票 sZhl.[&zo
current account 往來活期賬戶 hq^@t6!C\m
current asset 流動資產 Qvd$fY**
current liability 流動負債 z
~BrKdS
current profit and loss 本期損益 NCM&6<_
debit 借方 /y"Y o
debt 債務 /RmHG
H!
debtor 債務人 ~|~j01#
deed 契據 UMJ>6Ko8
deferred assets 遞延資產 z3[0BWXs
deferred liabilities 遞延負債 *AU"FI>V
delivery 交貨 e
r;3TG~
delivery expense 送貨費 h7S&tW GU
delivery order 出貨單 J12ZdC'O
demand draft 即期匯票 H19CVc\B
demand note 即期票據 sm>Hkci%
demurrage charge 延期費 VoJelyzh
deposit 存款 5PQ
s1B
deposit slip 存款單 :bA@
u>
depreciation 折舊 n'#(iW)f
direct cost 直接成本 \ns#l@B
direct labour 直接人工 d6.9]V?
director 董事 &n:F])`2
discount 折扣 7^J-5lY3S
discount on purchase 進貨折扣 X=p~`Ar M{
7^~pOFdH