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。 D ]03eu
Z|m`7xeCy
acceptance 承兌 |\9TvN^$`
account 賬戶 Im72Vt:p-
accountant 會計員 fw-\|fP
accounting 會計 vT{ kL
accounting system 會計制度 "
M
H6fF
accounts payable 應付賬款 HIc a nk
accounts receivable 應收賬款 kI\tqNJ i
accumulated profits 累積利益 x~DLW1I
adjusting entry ?#123;整記錄 2.I^Xf2
adjustment ?#123;整 MmoR~~*
administration expense 管理費用 ]`o!1( GA
advances 預付 Z*!O:/B
advertising expense 廣告費 Kx`/\u=/
agency 代理 S33j?+Vs
agent 代理人 %j,iAUE<
agreement 契約 TpfZ>d2
allotments 分配數 &l2
TeC@;
allowance 津貼 .IrNa>J~
amalgamation 合併 <,@%*G1-
amortization 攤銷 z!wDpG7b
amortized cost 應攤成本 ~W#sTrK
annuities 年金 OYL]j{
applied cost 已分配成本 cNK)5-
U
applied expense 已分配費用 @4+#Xd7"
applied manufacturing expense 己分配製造費用 m?CZQq,
apportioned charge 攤派費用 G-um`
/ <%
appreciation 漲價 hUpnI@
article of association 公司章程 $K}DB N; 4
assessment 課稅 #Z,E><t
assets 資產 `FF8ie 8L
attorney fee 律師費 qv2!grp]*W
audit 審計 S]/b\B.h+
auditor 審計員 7{kP}?
average 平均數 Sr Ca3PA
average cost 平均成本 K >tf,
bad debt 壞賬 7
h=QW5
balance 餘額 N;sm*+r
balance sheet 資產負債表 @'FE2^~Jj
bank account 銀行賬戶 }(FPV*mS
bank balance 銀行結存 k-LEI}h
bank charge 銀行手續費
WY
bank deposit 銀行存款 C}}/)BYi
bank discount 銀行貼現 <O~WB
bank draft 銀行匯票 x34f9!
't
bank loan 銀行借款 (#\pQ51
bank overdraft 銀行透支 =6 r:A<F!n
bankers acceptance 銀行承兌 #$ thPZ
bankruptcy 破產 ;iYff N
bearer 持票人 "?}uQ5f
beneficiary 受益人 fRZ KEIyk
bequest 遺產 cDEJk?3+
bill 票據 ?V(^YFzZ
bill of exchange 匯票 Q\Kx"Y3i
bill of lading 提單 AG6K
daJ
bills discounted 貼現票據 ;\;M =&{}
bills payable 應付票據 g(x9S'H3l
bills receivable 應收票據 AIijCL
board of directors 董事會 Z?NW1m()F
bonds 債券 V\
5 L?}
bonus 紅利 .3qu9eP
book value 賬面價值 W
!}{$
bookkeeper 簿記員 =<z.mzqu5
bookkeeping 簿記 /s:fW+C
branch office general ledger 支店往來賬戶 h11.'Eej`
broker 經紀人 d'
>>E
brought down 接前 hc
Cp,b
brought forward 接上頁 RD,5AShP
budget 預算 <PN"oa#
by-product 副產品 x *XH]&V
by-product sales 副產品銷售 ShOX<Fb&
capital 股本 H6TD@kL9Wr
capital income 資本收益 C(T;>if0NH
capital outlay 資本支出 (7FW9X;
capital stock 股本 Ucw yxXI
capital stock certificate 股票 Rf-[svA
carried down 移後 N5zlT
carried forward 移下頁 &BE
g
cash 現金 E-5_{sc
cash account 現金賬戶 8|?LN8rp
cash in bank 存銀行現金 ow'Vz
Ay-
cash on delivery 交貨收款 XM1`x
cash on hand 庫存現金 RJeDEYXeg
cash payment 現金支付 eJCjJ)
cash purchase 現購 {LzH&qu
cash sale 現沽 bvBHYf:^
cashier 出?#123;員 #K\?E.9h
cashiers check 本票 FCj{A
D
certificate of deposit 存款單折 ^ZDBO/
certificate of indebtedness 借據 z&8un%Jt
certified check 保付支票
UO Ug 4
certified public accountant 會計師 sZgRt
charges 費用 'J)2g"T@
charge for remittances 匯水手續費 B$Z3+$h
fF
charter 營業執照 0JuD^
chartered accountant 會計師 x`R
Tp:#
chattles 動產 LjFqZrH
check 支票 hg@
}@Wq\)
che stub 支票存根 /Dtd#OAdr
closed account 己結清賬戶 &QX`NO6
closing 結算 S8Fmy1#
closing entries 結賬紀錄 LA3<=R]
closing stock 期末存貨 Uh1NO&i.W
closing the book 結賬 YZ$ZcfXDW
columnar journal 多欄日記賬 p{dwZ_gl
combination 聯合 M6r^L6$N
commission 佣金 CI:^\-z
commodity 商品 %?C8mA'w
common stock 普通股 o_M.EZO
company 公司 Lw7=+h
)
compensation 賠償 xda;
K~w
compound interest 複利 %#L]]-%
consignee 承銷人 _96~rel_P
consignment 寄銷 fQK"h
consignor 寄銷人 DHC+C4
consolidated balance sheet 合併資產負債表 C`jM0Q
consolidated profit and loss account 合併損益表 5v\!]?(O;
consolidation 合併 ,B<l
construction cost 營建成本 {%v-(
construction revenue 營建收入 x3ERCqTR
contract 合同 ixm&aW6<
control account 統制賬戶 ]j~"mFAP
copyright 版權 ^\:8w0Y^
corporation 公司 ]'~vI/p
cost 成本 ^&/G|
cost accounting 成本會計 5BkV aF7Th
cost of labour 勞工成本
mV^Zy
cost of production 生產成本 8x{B~_~
cost of manufacture 製造成本 ZPN
roCK`
cost of sales 銷貨成本 {+<P:jbz;
cost price 成本價格 nfW&1a
credit 貸方 88"Sai
credit note 收款通知單 g @I6$Z
creditor 債權人 ; |/leu8
crossed check 橫線支票 NC qo@vE
current account 往來活期賬戶 F
09DV<j
current asset 流動資產 ~n')&u{
current liability 流動負債 HpEQEIvt
current profit and loss 本期損益 XMB[h
debit 借方 /"H`.LD.?
debt 債務 )Rat0$6
debtor 債務人 %n%xR%|
deed 契據 kPBV6
+d~
deferred assets 遞延資產 |wEN`#.;b
deferred liabilities 遞延負債 @4(k(
delivery 交貨 ;Yfv!\^ |
delivery expense 送貨費 l+][V'zL
delivery order 出貨單 "N:XzG
demand draft 即期匯票 F;lI+^}}
demand note 即期票據 R`";Z$~{
demurrage charge 延期費 ]9=h%5Ji>
deposit 存款 @pI5lh
deposit slip 存款單
+QM@VQ
depreciation 折舊 F["wDO
direct cost 直接成本 J?JeU/:+
direct labour 直接人工 q{
2I_[p
director 董事 H+}"q$
discount 折扣 0,s$T2
discount on purchase 進貨折扣 V~ ~=Qp+.
/:6Wzj