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。 ?VC[%sjwn
",wv*z)_>
acceptance 承兌 E`vCYhf{
account 賬戶 xWkCP2$?P
accountant 會計員 :
4 9ttJl
accounting 會計 TI
'(
accounting system 會計制度 V%k #M
accounts payable 應付賬款 3Z?"M
accounts receivable 應收賬款 MExP'9
accumulated profits 累積利益 Y:|_M3&'o
adjusting entry ?#123;整記錄 J:6wFmU
adjustment ?#123;整 $`7cs}#
administration expense 管理費用 m1,?rqeb
advances 預付 z?o16o-:
advertising expense 廣告費 aH@Ux?-}
agency 代理 EPx_xX
agent 代理人 CX](^yU_
agreement 契約 d=<"sHO
allotments 分配數 RU}
M&&
allowance 津貼 E]zTd$v6
amalgamation 合併 V}?d
,.m`{
amortization 攤銷 SQ*dC
amortized cost 應攤成本 7A
7=~:l\G
annuities 年金 )b<-=VR
applied cost 已分配成本 __x2xtrH
applied expense 已分配費用 vZEeb j
applied manufacturing expense 己分配製造費用 tqI]S
X
apportioned charge 攤派費用 $nR1AOm}.B
appreciation 漲價 U@#YKv
article of association 公司章程 N>,`l
assessment 課稅 QWt?` h=
assets 資產 k-;%/:Om
attorney fee 律師費 HJFt{tq2
audit 審計 fiDwa
;,
auditor 審計員 Jjt'R`t%t
average 平均數 M%dJqwH5{
average cost 平均成本 ~G0\57;h
bad debt 壞賬 ex_Zw+n
balance 餘額 +eiM6* /0
balance sheet 資產負債表 CiE
bank account 銀行賬戶 5DgfrX
bank balance 銀行結存 q}-q[p?
5
bank charge 銀行手續費 SM>
V
o+
bank deposit 銀行存款 {XC1B
bank discount 銀行貼現 p-]vf$u
bank draft 銀行匯票 S}=d74(/n
bank loan 銀行借款 =-#>NlB$w
bank overdraft 銀行透支 .
J"g.Q
bankers acceptance 銀行承兌 ')pXQ
bankruptcy 破產 WfbG }%&J
bearer 持票人 L_f u<W
beneficiary 受益人 "P
A:
bequest 遺產 MB$K ?"Y
bill 票據 bn`1JI@S4
bill of exchange 匯票 Uj!3H]d
bill of lading 提單 oqzx}?0
bills discounted 貼現票據 4k9O6
bills payable 應付票據 anwMG0
bills receivable 應收票據 Uloa]X=Im8
board of directors 董事會 0IHcyb
bonds 債券 j{)_&|^{
bonus 紅利 BMlnzi
book value 賬面價值 O*MC"%T
bookkeeper 簿記員 gXtyl]K:
bookkeeping 簿記 Rs@2Pe$3
branch office general ledger 支店往來賬戶 dZnAdlJ
broker 經紀人 I[|5 DQ
brought down 接前 =rBNEd
brought forward 接上頁 FJ}RT*7_C
budget 預算 :S
Tj
<
by-product 副產品 o&2(xI2
by-product sales 副產品銷售 Fb#_(I[
aj
capital 股本 c(@V
t&gE
capital income 資本收益 Kyy CS>
capital outlay 資本支出 _yje"
capital stock 股本 y8T%
g(
capital stock certificate 股票 ]MjQr0&M
carried down 移後 ?C#=Q6
carried forward 移下頁 r5ONAa3.
cash 現金 B%HG7
cash account 現金賬戶 zyNg?_SM
cash in bank 存銀行現金 xL,;(F\^
cash on delivery 交貨收款 #R&Dgt
cash on hand 庫存現金 aa!o::;
cash payment 現金支付 |G.|ocj;
cash purchase 現購 =]r<xON%S
cash sale 現沽 `TNWLD@Z
cashier 出?#123;員 2BA'Zu`
cashiers check 本票 m'h`%0Tc
certificate of deposit 存款單折 iU^KmM I
certificate of indebtedness 借據
M1><K:
certified check 保付支票 BbA7X
certified public accountant 會計師 %";bgU2Q
charges 費用 CR$\$-
charge for remittances 匯水手續費 s{v!jZ
charter 營業執照 I_"1.
chartered accountant 會計師 8r@_b
chattles 動產 VUF^ r7e
check 支票 H+&c=~D\_
che stub 支票存根 hr9[$4'H
closed account 己結清賬戶 ;0lHi4 c0
closing 結算 aiP.\`>}
closing entries 結賬紀錄 b(8#*S!U
closing stock 期末存貨 T%kr&XsQX
closing the book 結賬 :f?};t+
columnar journal 多欄日記賬 h$`P|#V&
combination 聯合 Ba$&4?8
commission 佣金 V4]t=3>
commodity 商品 M*|,05>
common stock 普通股 XW]'by
company 公司 qx3@]9
compensation 賠償 }E626d}uA
compound interest 複利 m44Ab6gpsb
consignee 承銷人 .W_'6Q+
consignment 寄銷 V gLnpPOQ
consignor 寄銷人 \{W}
consolidated balance sheet 合併資產負債表 Y%AVC9(
consolidated profit and loss account 合併損益表 p8CDFLuV
consolidation 合併 I^h^QeBis
construction cost 營建成本 `Pa z
construction revenue 營建收入 tOx)t$ix
contract 合同 nM*-Dy3ou
control account 統制賬戶 +C4UM9
copyright 版權 {DzOXTI[Y
corporation 公司 Ke0j8|
cost 成本 1"pvrX}
cost accounting 成本會計 SGi(Zkc
cost of labour 勞工成本 &jJj6
+P\
cost of production 生產成本 IKT3T_\-I
cost of manufacture 製造成本 Y.9s-g
cost of sales 銷貨成本 +AGI)uQQ
cost price 成本價格 j9FG)0
credit 貸方 I<p- o/TP
credit note 收款通知單 E1 )7gio
creditor 債權人 X6lkz*M.
crossed check 橫線支票 [
+w=
current account 往來活期賬戶 WCc7 MK
current asset 流動資產 .wj?}Fr?97
current liability 流動負債 ^E
c);Z
current profit and loss 本期損益 no6q3<re
debit 借方 n#F:(MSOp
debt 債務 l]
-mdq/C
debtor 債務人 Yyl(<,Yi
deed 契據 oC"1{ybyl
deferred assets 遞延資產 .UJp#/EHs
deferred liabilities 遞延負債 WCf?_\cG
delivery 交貨 8_yhV{
delivery expense 送貨費 \]bAXa{ p
delivery order 出貨單 #^|"dIZ_M
demand draft 即期匯票 h B@M5Mc$
demand note 即期票據 b#XY.+ *0
demurrage charge 延期費 3[*E>:)qh
deposit 存款 vUtA@
deposit slip 存款單 i7N|p9O.
depreciation 折舊 g<ZB9;FX %
direct cost 直接成本 tWD5Yh>.?$
direct labour 直接人工 2y"]rUS`
director 董事 z=YHRS
discount 折扣 $^[^]Q
discount on purchase 進貨折扣 [nL{n bli
ZdcG6IG+