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。 Y(1?uVYW\d
psIo[.$rTk
acceptance 承兌 dg#Pb@7a
account 賬戶 NV/paoyx:*
accountant 會計員 Pb T2-
F_
accounting 會計 mUP!jTF
accounting system 會計制度 RiR],Sj
accounts payable 應付賬款 B;8Zl m9
accounts receivable 應收賬款 s=jH1^
accumulated profits 累積利益 )O+Zbn
adjusting entry ?#123;整記錄 af
@a /
adjustment ?#123;整 tF/Ni*\^rV
administration expense 管理費用 ;Qt/(/
advances 預付 )_j(NX-C:
advertising expense 廣告費 9fb
bJ"I+
agency 代理 7@gH{p1
agent 代理人 9Ca0Tu
agreement 契約 WO%pX+PoH
allotments 分配數 <Bn0wr8)\
allowance 津貼 7\g#'#K
amalgamation 合併 #0h}{y
E
amortization 攤銷 /]J\/Z>
amortized cost 應攤成本 4,:I{P_>6B
annuities 年金 *^G,
applied cost 已分配成本 Dl0{pGK~
applied expense 已分配費用 ,!^c`_Q\>@
applied manufacturing expense 己分配製造費用 +\ "NPK@3
apportioned charge 攤派費用 x5\D u6
3
appreciation 漲價
xa]yq%
article of association 公司章程 @?]>4+Oa0
assessment 課稅 .6rbn8h
assets 資產 L{IMZ+IB2|
attorney fee 律師費 |LLpG37_
audit 審計 5o4KV?"
auditor 審計員 `IBNBJy
average 平均數 +$>aT(q
average cost 平均成本 /=za
m3kd
bad debt 壞賬 tXrKC
balance 餘額 Z
6Mjc/
balance sheet 資產負債表 a"O;DYh
bank account 銀行賬戶 WY@g=W>+
bank balance 銀行結存 D{7^y>8_Y-
bank charge 銀行手續費 G{X7;j e
bank deposit 銀行存款 I<<1mEk
bank discount 銀行貼現 -:r<sv$
bank draft 銀行匯票 =#Jx~d [C
bank loan 銀行借款 [8Z#HjhQ
bank overdraft 銀行透支 cQd?,B3#F
bankers acceptance 銀行承兌 |%XcI3@*
bankruptcy 破產 aYk: CYQ
bearer 持票人 sb_/F
E5e
beneficiary 受益人 =6\^F i
bequest 遺產 m0.g}N-w
bill 票據 l9j=;h
bill of exchange 匯票 ^%Y-~yB-
bill of lading 提單 6/g
82kqpk
bills discounted 貼現票據 ^a
/q6{
bills payable 應付票據 ]i,o+xBKH
bills receivable 應收票據 Hq>h
nCT
board of directors 董事會 FaWc:GsfB
bonds 債券 6)i>qz).
bonus 紅利 o>+ mw| {
book value 賬面價值 RRQv<x
bookkeeper 簿記員 /4 Kd
bookkeeping 簿記 ^ @=4HtA
branch office general ledger 支店往來賬戶 4DL2
A;T
broker 經紀人 BaP'y8dVN
brought down 接前 "|&3z/AUh
brought forward 接上頁 wXnVQ-6H
budget 預算 t(6i4c>
by-product 副產品 0cfGI%
by-product sales 副產品銷售 "G*
$#
capital 股本 hD?6RVfG
capital income 資本收益 <f.Eog
capital outlay 資本支出 (s|WmSQ
capital stock 股本 #k d9}
capital stock certificate 股票 d5{=
<j
carried down 移後 ZO<\rX (
carried forward 移下頁 UNv!G/i-5
cash 現金 z"QtP[_m
cash account 現金賬戶 r.Z g<T
cash in bank 存銀行現金 5
"
1wz
cash on delivery 交貨收款 Us#/#-hJ
cash on hand 庫存現金
"u$XEA
cash payment 現金支付 u+6D|
cash purchase 現購 T <k;^iqR
cash sale 現沽 n?D/bX p
cashier 出?#123;員 #M#$2Vt
cashiers check 本票 aEa+?6;D
certificate of deposit 存款單折 %`]!atH
certificate of indebtedness 借據 NZ8X@|N
certified check 保付支票 T?Z^2.Pvc
certified public accountant 會計師 PX23M|$!
charges 費用 r
haq!s38:
charge for remittances 匯水手續費 WL,2<[)Ew
charter 營業執照 14uv[z6
chartered accountant 會計師 0/!0W%f[}
chattles 動產 >@?mP$;=
check 支票 b9T6JS j
che stub 支票存根 <|G!Qn?2-
closed account 己結清賬戶 }?6;;d#
closing 結算 H
FyQ$pbBU
closing entries 結賬紀錄 7042?\\=
closing stock 期末存貨 \WdSj
closing the book 結賬 l(F\5Ys
columnar journal 多欄日記賬 &dni6E4
combination 聯合 K]yWpW
commission 佣金 3'A0{(b
commodity 商品 /$\8?<Pc".
common stock 普通股 2w+4B4
company 公司 ?-9uf\2_
compensation 賠償 ~FXq%-J
compound interest 複利 Nq9M$Nt]
consignee 承銷人 'YbE%i}
consignment 寄銷 # SJJ@SM
consignor 寄銷人 4eSFpy1
consolidated balance sheet 合併資產負債表 L+@X]OW8
consolidated profit and loss account 合併損益表 uz$p'Q
consolidation 合併 >/}p{Tj
construction cost 營建成本 1#
+|RL4o
construction revenue 營建收入 :1bDkoK
contract 合同 SGy2&{\Z
control account 統制賬戶 ?X\.O-=4X
copyright 版權 `e3$jy@
corporation 公司 HmU6:8V
*Z
cost 成本 6<5:m:KE
cost accounting 成本會計 (64es)B}"
cost of labour 勞工成本 -lv(@7o~
cost of production 生產成本 suLC7x`Z
cost of manufacture 製造成本 o#z$LT
1dY
cost of sales 銷貨成本 ?0JNaf
cost price 成本價格 Tj<B;f!u
credit 貸方 <_=O0 t|6
credit note 收款通知單 MujEjD "|
creditor 債權人 Y2dml!QM
crossed check 橫線支票 DYgB_Iak
current account 往來活期賬戶 SlT>S1`rnG
current asset 流動資產 5.yiNWh
current liability 流動負債 bt.3#aj
current profit and loss 本期損益 JxLfDr,dy
debit 借方 P-8QXDdr
debt 債務 Ux= B*m1@{
debtor 債務人 :mf&,?
deed 契據 q.@% H}
deferred assets 遞延資產 UH\{:@GjNO
deferred liabilities 遞延負債 zA3r&stN+
delivery 交貨 cyabqx
delivery expense 送貨費 $bZ-b1{c C
delivery order 出貨單 w5/6+@}
demand draft 即期匯票 >@4AxV\
demand note 即期票據 ,Sy&?t}`
demurrage charge 延期費 \M0's&