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。 !1n8vzs"c
%ThyOl@O
acceptance 承兌 UJ0<%^f
account 賬戶 vy_D
>tp
accountant 會計員 3 N7[.I>A
accounting 會計 `Q+(LBP
accounting system 會計制度 I&MY{f
accounts payable 應付賬款 _
):d`O e
accounts receivable 應收賬款 ^
"i l}8`
accumulated profits 累積利益 ~ zil/P8
adjusting entry ?#123;整記錄 QYa(N[~a
adjustment ?#123;整 &ZghMq~
administration expense 管理費用
XO-Prs
advances 預付 2H/Z_+\
advertising expense 廣告費 cC o`~7rE
agency 代理 /CuXa%Ci^
agent 代理人 ?pYKZg/c
agreement 契約 %|^OOU}
allotments 分配數 "jTKSgv+q5
allowance 津貼 psnTFe
amalgamation 合併 u5 {JQO
amortization 攤銷 6(]tYcC
amortized cost 應攤成本 N;A@'
tu8
annuities 年金
}8@M@
applied cost 已分配成本 Zm"{V iv]
applied expense 已分配費用 5Xl/L
applied manufacturing expense 己分配製造費用 T[,/5J
apportioned charge 攤派費用 nSF``pp+
appreciation 漲價 ZA Jp%
article of association 公司章程 )I^2k4Cg"
assessment 課稅 t~E<j+<2B
assets 資產 s[K^9wz
attorney fee 律師費 4Ue_Y'LmM
audit 審計 q}/WQ]p} <
auditor 審計員 i
`s|,"0o
average 平均數 zaFt*~@X
average cost 平均成本 yC3yij<oR
bad debt 壞賬 3I!?e!y3(
balance 餘額 /0W9g
balance sheet 資產負債表 wO:Sg=,
bank account 銀行賬戶 ew;ur?
bank balance 銀行結存 P+!"wX0*N
bank charge 銀行手續費 KjFK/Og.
bank deposit 銀行存款 `}m Q
bank discount 銀行貼現 ~`GhS<D
bank draft 銀行匯票 l"q1?kaVg
bank loan 銀行借款 Dy]I8_
bank overdraft 銀行透支 <W`#gn0b6
bankers acceptance 銀行承兌 RP2_l$
bankruptcy 破產 :-iMdtm
bearer 持票人 n4R2^gXAw
beneficiary 受益人 X*g(q0N<S
bequest 遺產 TDg@Tg0
bill 票據 zOHypazOTq
bill of exchange 匯票 6oinidB[l
bill of lading 提單 j7MO'RX`&
bills discounted 貼現票據 k-E{d04-2
bills payable 應付票據 ;uqx@sx ;
bills receivable 應收票據 E"%2)
board of directors 董事會 H{?9CxYa
bonds 債券 4g}FB+[u
bonus 紅利 R*zO
dxY
book value 賬面價值 ygSL
bookkeeper 簿記員 `e]6#iJ^
bookkeeping 簿記 MlJVeod
branch office general ledger 支店往來賬戶 YB)3X[R+0
broker 經紀人 [EY`am8[
brought down 接前 <e)o1+[w
brought forward 接上頁 1^dJg8
budget 預算 3Wcy)y>2Ap
by-product 副產品 >r)X:K+I
by-product sales 副產品銷售 mmEp'E
capital 股本 3ta$L"a
capital income 資本收益 EPX8Wwf
capital outlay 資本支出 F_ 7H!F
capital stock 股本 xMs]Hs
capital stock certificate 股票 3
+xy4G@L
carried down 移後 2X88:
carried forward 移下頁 .mL#6P!d3^
cash 現金 J^m<*
cash account 現金賬戶 C;Ic
cash in bank 存銀行現金 u/Fj'*M
cash on delivery 交貨收款 .5> 20\b2
cash on hand 庫存現金 y69J%/c
ra
cash payment 現金支付 ?@R")$
cash purchase 現購 DlyMJ#a
cash sale 現沽 LS.r%:$mb
cashier 出?#123;員 m@rSz
cashiers check 本票 0{^H]Y
certificate of deposit 存款單折 mzD^Y<LTd
certificate of indebtedness 借據 "DSPPE&[c
certified check 保付支票 *s)}Bj
certified public accountant 會計師 VjbG(nB?_
charges 費用 ad n|N
charge for remittances 匯水手續費 Wv K(G3
charter 營業執照 7;LO2<|1
chartered accountant 會計師 S{p}ux[}=
chattles 動產 GlR~%q-jiQ
check 支票 3+YbA)i;
che stub 支票存根 dL;H
V8z^
closed account 己結清賬戶 kJ=L2g>W<.
closing 結算 yu&Kh4AP
closing entries 結賬紀錄 Fa3gJ[ZAqf
closing stock 期末存貨 b>cafu
closing the book 結賬 b; 9n'UX\
columnar journal 多欄日記賬 h(xP_Svj>
combination 聯合 V
RS 2cc
commission 佣金 5n:71$6[
commodity 商品 w;yx
<1f
common stock 普通股 "D> ]ES%5
company 公司 ^Gz{6@TY5
compensation 賠償 2eok@1
compound interest 複利 rS~qi}4X
consignee 承銷人 Qp:6=o0:
consignment 寄銷 & 5
<**
consignor 寄銷人 gOE_
]
consolidated balance sheet 合併資產負債表 0B3 QVbp'
consolidated profit and loss account 合併損益表 R40W'N1%q
consolidation 合併 kl{6]39
construction cost 營建成本 Hc!!tbBQ
construction revenue 營建收入 k@qWig
contract 合同 -qn[HXq
control account 統制賬戶 Oje|bxQ
copyright 版權 S|2VP8xY9
corporation 公司 U6i~A9;
cost 成本 xw%)rm<t
cost accounting 成本會計 wr@GN8e`
cost of labour 勞工成本 ZDlu1>Q
cost of production 生產成本 :
c;_a-69
cost of manufacture 製造成本
8xo;E=`
cost of sales 銷貨成本 ^_w*XV
cost price 成本價格 </w7W3F
credit 貸方 BD1K H;
credit note 收款通知單 U+!UL5k
creditor 債權人 U(A4v0T
crossed check 橫線支票 kbq:U8+k
current account 往來活期賬戶 >40
GP#Vz
current asset 流動資產 q6)p*}-
current liability 流動負債 XZBj=2~-3
current profit and loss 本期損益 B?TpBd
debit 借方 p5qx=p~c
debt 債務 77_g}N
debtor 債務人 b7f0#*(?
deed 契據 ,#
iZS&
deferred assets 遞延資產 R8{e&nPE
deferred liabilities 遞延負債 BGA%"b
delivery 交貨 ^(m0M$Wk*
delivery expense 送貨費 0Ts!(b]B
delivery order 出貨單 |<QI%Y$dr
demand draft 即期匯票
!Pe1o
-O
demand note 即期票據 ]g7HEB.Y
demurrage charge 延期費 7Ff?Ysr
deposit 存款 /9TL&_A-T
deposit slip 存款單 @C<d2f|8
depreciation 折舊 ~\-r
direct cost 直接成本 ){jqfkL
direct labour 直接人工 $KH@,;Xz
director 董事 w+3>DEfz
discount 折扣 eTT^KqE>&
discount on purchase 進貨折扣 HcDyD0;L.
B[Ix?V4yy