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。 z4bN)W )p
w=|py>%
acceptance 承兌 nX )f'[ 7
account 賬戶 =x1Wii$`
accountant 會計員 @cPflb
accounting 會計 F.68iN}
accounting system 會計制度 G?R_aPP
accounts payable 應付賬款 7_KXD#
accounts receivable 應收賬款 7|Xe&o<n
accumulated profits 累積利益 C!5I?z&
adjusting entry ?#123;整記錄 f9a$$nb3`
adjustment ?#123;整 ;I+H>$%jZ
administration expense 管理費用 PYu$1o9+N
advances 預付 eSn$k:\W
advertising expense 廣告費 V3Yd&HVWNQ
agency 代理 IytDvz*|
agent 代理人 [3kl^TE
agreement 契約 2[ksi51y
allotments 分配數 "oe!M'aj`1
allowance 津貼 JYQ.EAsr!
amalgamation 合併 68p R:
amortization 攤銷 w:Ra7ExP
amortized cost 應攤成本 jQ|:I7y
annuities 年金 m<3w^mww
applied cost 已分配成本 57<Di!rt
applied expense 已分配費用 4vLw?_".
applied manufacturing expense 己分配製造費用 Y.NE^Vn0
apportioned charge 攤派費用 ' Rc#^U*n
appreciation 漲價 IT18v[-G
article of association 公司章程 e^8BV;+c
assessment 課稅 r%|A$=[Q
assets 資產 7E\g
&R.
attorney fee 律師費 o0l74
audit 審計 Y&5.9 s@'
auditor 審計員 W~yLl%
average 平均數 0<Q*7aY
average cost 平均成本 Yz\
N&0"
bad debt 壞賬 BPewc9RxV
balance 餘額 ceG&,a$\
balance sheet 資產負債表 m]P/if7
bank account 銀行賬戶 [~)x<=H8{
bank balance 銀行結存 G|*G9nQ
bank charge 銀行手續費 qe%V#c
bank deposit 銀行存款 -?z\5z
bank discount 銀行貼現 '%&z.{
bank draft 銀行匯票 c]NN'9G!{
bank loan 銀行借款 #x)8f3I
bank overdraft 銀行透支 Kp&3=e;vn{
bankers acceptance 銀行承兌 l `R KqT+
bankruptcy 破產 dlR_ckp
bearer 持票人 mX;H((
beneficiary 受益人 B`1kG Ex .
bequest 遺產 M)O[j}N
bill 票據 ~b6GrY"vB
bill of exchange 匯票 yLqF ,pvO
bill of lading 提單 P,ydt
bills discounted 貼現票據 =?/&u<
bills payable 應付票據 RX>2~^
bills receivable 應收票據 9`Vc
board of directors 董事會 >f@ G>H)+
bonds 債券 T?rH
,$:
bonus 紅利 yb?|Eww_o
book value 賬面價值 RG}}Oh="v
bookkeeper 簿記員 |' ;7v)CIG
bookkeeping 簿記 7I
>J$"
branch office general ledger 支店往來賬戶 (0C&z/
broker 經紀人 "b%FmM
brought down 接前 lT,+bU
brought forward 接上頁 [W;[v<E;
budget 預算 (U9a@1
by-product 副產品 8x{Hg9
by-product sales 副產品銷售 ChE_unw
capital 股本 ?,XC=}
capital income 資本收益 fM^<+o@
capital outlay 資本支出 z<<Tk.65
capital stock 股本 38Efp$)
capital stock certificate 股票 Ue7 6py9
carried down 移後 '[fZt#
carried forward 移下頁 (("OYj
cash 現金 ?\Q0kr.T%
cash account 現金賬戶 *U_oao
cash in bank 存銀行現金 &J(!8y*QyE
cash on delivery 交貨收款
Zi4d]
cash on hand 庫存現金 2C1+_IL
cash payment 現金支付 '{VM>Q
cash purchase 現購 XeU<^ [
cash sale 現沽 SdI1}&
cashier 出?#123;員 KY+]RxX
cashiers check 本票 mHs:t{
q
certificate of deposit 存款單折 w+_Wc~f
certificate of indebtedness 借據 r0btC@Hxy
certified check 保付支票 W4vBf^eC
certified public accountant 會計師 D]u=PqHk2
charges 費用 `%y5\!X
charge for remittances 匯水手續費 woau'7}XOu
charter 營業執照 * nCx[
chartered accountant 會計師 c<tmj{$
chattles 動產 q[c Etp28h
check 支票 {D,RU8&
che stub 支票存根 5;Ia$lm=y
closed account 己結清賬戶 ";dU-\3M
closing 結算 @vAFfYU9<.
closing entries 結賬紀錄 7\%$>< K
closing stock 期末存貨 `bqzg
closing the book 結賬 bl.E
IyG>
columnar journal 多欄日記賬 WG%2<Q^
combination 聯合 sX'nn
commission 佣金 b:Dg}
commodity 商品 ?Aw3lH#:
common stock 普通股 kqf8=y
company 公司 SRWg[H
compensation 賠償 -u~eZ?(!Ye
compound interest 複利 +c?ie4
consignee 承銷人 o#}mkE87
consignment 寄銷 OX3Xy7
consignor 寄銷人 V6*?$o
consolidated balance sheet 合併資產負債表 FL&dv
consolidated profit and loss account 合併損益表 !*bdG(pK
consolidation 合併
3EOyq^I%
construction cost 營建成本 PL@7KDQ
construction revenue 營建收入 4J}3,+
contract 合同 la`"$f
control account 統制賬戶 tN!Bvj:C[M
copyright 版權 Z =
ik{/
corporation 公司 K~@`o-Z[
cost 成本 @_Sp3nWdu
cost accounting 成本會計 FG#nap{
cost of labour 勞工成本 6t$N78U
cost of production 生產成本 (&c,twa~
cost of manufacture 製造成本 rKIRNc#d
cost of sales 銷貨成本 Wr#~G
Fg
cost price 成本價格 G?ZC9w]rA
credit 貸方 ]}~4J.Yn
credit note 收款通知單 "XB4yExy
creditor 債權人 3?^NN|xg
crossed check 橫線支票 JV%nH!Fs
current account 往來活期賬戶 3):?ZCw7y
current asset 流動資產 vX.]hp5~
current liability 流動負債 8!4[#y<
current profit and loss 本期損益 %rXexy!V
debit 借方 O!
(85rp/
debt 債務 hgwn> p:S#
debtor 債務人 ~'{VaYk]v
deed 契據 AysL-sqR
deferred assets 遞延資產 8<c'x]~
deferred liabilities 遞延負債 $eMK{:$O
delivery 交貨 niAZ$w
delivery expense 送貨費 _.-#E$6s#q
delivery order 出貨單 WL/5 oj
demand draft 即期匯票 3P`WPph
demand note 即期票據 Ys%'#f
demurrage charge 延期費 -;ER`Jqs,
deposit 存款 NfqJ=9
deposit slip 存款單 |?yE^$a
depreciation 折舊 ]_\AHnJ
direct cost 直接成本 Hh\
4MNl
direct labour 直接人工 DZ2Fl>7
director 董事 J@gm@ jLc
discount 折扣 C$_G'XI
discount on purchase 進貨折扣 j@CKO cn2
n{$
}#NdV