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。 yx;R#8;b.
R/cq00g
acceptance 承兌 (0m$W<
account 賬戶 e.ym7L]$O
accountant 會計員 bK;a
V&
accounting 會計 -t'oW*kdL
accounting system 會計制度 ?F!J@Xn5
accounts payable 應付賬款 u,SZ-2K!7~
accounts receivable 應收賬款 /~huTKA}
accumulated profits 累積利益 il%tu<E#J~
adjusting entry ?#123;整記錄 "57G@NC{n
adjustment ?#123;整 n]c,0N
administration expense 管理費用 pz}hh^]t
advances 預付 f>[;|r@K
advertising expense 廣告費 J3S+| x h~
agency 代理 Ns8NaD
agent 代理人 t\d;}@bl
agreement 契約 s:F+bG}|
allotments 分配數 PlRs-% d
allowance 津貼 Prx s2 i 8
amalgamation 合併 tU/NwA"
amortization 攤銷 S,v >*AF
amortized cost 應攤成本 n(Op<
annuities 年金 3^yWpSC
applied cost 已分配成本 <
^!eaBR4
applied expense 已分配費用 J,KTc'[
applied manufacturing expense 己分配製造費用 O|zmDp8a+
apportioned charge 攤派費用 *t9qH
appreciation 漲價 sl O9H6<
article of association 公司章程 MJpTr5Vs
assessment 課稅 ibUPd."W
assets 資產 xm,yqM!0A
attorney fee 律師費 5<?$/H|7T
audit 審計 zR_l^NK
auditor 審計員 b+apN ph
average 平均數 s(Bi&C\
average cost 平均成本 \1D,Kx;Cb
bad debt 壞賬 '6J$X-
balance 餘額 yZaDNc9'
balance sheet 資產負債表 &?sjeC_
bank account 銀行賬戶 K
:ptfD
bank balance 銀行結存 Dq4}VkY
bank charge 銀行手續費 ,.MG&O
bank deposit 銀行存款 J
uKaRR~
bank discount 銀行貼現 [;8fL
bank draft 銀行匯票 8Kkr1}!wd
bank loan 銀行借款 D ,^
U%<`
bank overdraft 銀行透支 ,
)3+hnFY
bankers acceptance 銀行承兌 2DdLqZY#
bankruptcy 破產 5z]KkPQ
bearer 持票人 )X$n'E
beneficiary 受益人 v~QZO4['
bequest 遺產 *X5LyO3-gP
bill 票據 HV(*6b@
bill of exchange 匯票 i.,B
0s]Z
bill of lading 提單 481u1
bills discounted 貼現票據 V t;&2v
bills payable 應付票據 }gaKO 5
bills receivable 應收票據 m]pvJJ@
board of directors 董事會 '-TFr NO;h
bonds 債券 PMZzzZ
bonus 紅利 ~3]8f0^%m
book value 賬面價值 vjS7nR"T
bookkeeper 簿記員 Yr0i9Qow
bookkeeping 簿記 sRI8znus
branch office general ledger 支店往來賬戶 MRu+:Y=K
broker 經紀人 ,kuOaaV7K
brought down 接前 1H@F>}DP
brought forward 接上頁 vbJMgdHFR
budget 預算 c3-bn #
by-product 副產品 @cNI|T
by-product sales 副產品銷售 lR^Qm|
capital 股本 .AS,]*?Zn%
capital income 資本收益 WG4|Jf Y
capital outlay 資本支出 PmTd
+Gj$
capital stock 股本 $"1&!
capital stock certificate 股票 ^>uGbhBp
carried down 移後 zaPR>:r0
carried forward 移下頁 ?q`mr_x%?
cash 現金 H[U*'
2TJ
cash account 現金賬戶
wt,N<L
cash in bank 存銀行現金 |9M
y>8k(
cash on delivery 交貨收款 l).Ijl}AH;
cash on hand 庫存現金 %&GQ]pmcY
cash payment 現金支付 l>q.BG
cash purchase 現購 I
A^DfdZY
cash sale 現沽 yB[LO(i
cashier 出?#123;員 1N*~\rV*?
cashiers check 本票 VQ`O;n6/`
certificate of deposit 存款單折 f}3bYF
certificate of indebtedness 借據 =z.AQe+
certified check 保付支票 [r'M_foga*
certified public accountant 會計師 EQ-~e
charges 費用 VNPdL
charge for remittances 匯水手續費 H8U*oLlc
charter 營業執照 qxh\umm+2
chartered accountant 會計師 hw2Hn
chattles 動產 S?$T=[yY)
check 支票 K*[wr@)u
che stub 支票存根
#kEdf0
closed account 己結清賬戶 E"!*ASN
closing 結算 I}x*AM 7+
closing entries 結賬紀錄 ) 'KHUa9
closing stock 期末存貨 uqH;1T;s
closing the book 結賬 Joj8'
columnar journal 多欄日記賬 /8R1$7
combination 聯合 @"0qS:s]X
commission 佣金 I&0yUhn
commodity 商品 t&]IgF
common stock 普通股 SQK6BEjE8
company 公司 iV=#'yY
compensation 賠償 Zup?nP2GkT
compound interest 複利 m? hX=
consignee 承銷人 *']RYu?X
consignment 寄銷 0fNBy^(K
consignor 寄銷人 g(Nf.hko
consolidated balance sheet 合併資產負債表 &gfQ
ZxT
consolidated profit and loss account 合併損益表 8*ysuL#
consolidation 合併 e2Dj%=`EU
construction cost 營建成本 dewu@
construction revenue 營建收入 Fk:(%ci
contract 合同 +tF,E^
control account 統制賬戶 XDF",N)
copyright 版權 R<)uvW_@
corporation 公司 s zg1.&
cost 成本 /k,p]/e
cost accounting 成本會計 2ou?:5i
cost of labour 勞工成本 Z8W<RiR
cost of production 生產成本 HT'dft #
cost of manufacture 製造成本 $- L)
>"
cost of sales 銷貨成本 d8>D=Ve
cost price 成本價格 =9M-N?cV
credit 貸方 xXtDGP
credit note 收款通知單 !p2&$s"N.
creditor 債權人 zc"eSy< w$
crossed check 橫線支票 n3w2&
current account 往來活期賬戶 .:0nK
bW
current asset 流動資產 RK0IkRXQd
current liability 流動負債 >=bO@)[
current profit and loss 本期損益 Vz^:|qON
debit 借方 4 ET
P
debt 債務 +qdK]RR}
debtor 債務人 @`{UiTNX`
deed 契據 Q.
>"@c[
deferred assets 遞延資產 -
mXEbsm
deferred liabilities 遞延負債 n| %{R|s
delivery 交貨 :;EzvRy
delivery expense 送貨費 bm^ou#]|
delivery order 出貨單 "6ZatRUd
demand draft 即期匯票 ~(c<ioIf
demand note 即期票據 @ 9uwcM1F
demurrage charge 延期費 BB-`=X~:m
deposit 存款 rRMC<.=
deposit slip 存款單 X qh+
depreciation 折舊 ~b+>o
direct cost 直接成本 4 ClW*l
direct labour 直接人工 `]Xbw^Y'x
director 董事 B:l(`G
discount 折扣 )wC>Hq[mhW
discount on purchase 進貨折扣 uZNR]+Yu@
n V<YwqK