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。 OCR`1
-!d'!;
]
acceptance 承兌 ?#N:
a
account 賬戶 Sg#$
B#g
accountant 會計員 bs_>!H1
accounting 會計 ]B8`b
accounting system 會計制度 3<Qe'd
^
accounts payable 應付賬款 +f h@m
h0[
accounts receivable 應收賬款 n=t50/jV3=
accumulated profits 累積利益 <%d/"XNg[D
adjusting entry ?#123;整記錄 S5o\joc
adjustment ?#123;整 .`./MRC
administration expense 管理費用 S87E$k
advances 預付 '0\,waEu
advertising expense 廣告費 0j{Rsy
agency 代理 $7J9Yzp?L
agent 代理人 is?#wrV=K
agreement 契約 m
|Isi
allotments 分配數 0v7#vZ
allowance 津貼 h2k"iO}
amalgamation 合併 H?]%b!gQG
amortization 攤銷 @4)NxdOE
amortized cost 應攤成本 <Zb~tYp
annuities 年金 /x2-$a:<
applied cost 已分配成本 YK xkO
applied expense 已分配費用 sd5%S zx
applied manufacturing expense 己分配製造費用 +Tf4S
J
apportioned charge 攤派費用 .wH`9aq;5@
appreciation 漲價 =()Vrk|uK
article of association 公司章程 Ms4~P6;%
assessment 課稅 ]1Wh3C
assets 資產 o]R*6$
attorney fee 律師費 [P:+n7= ,l
audit 審計 !841/TR b
auditor 審計員 dG8_3T}i
average 平均數 +aY]?]
average cost 平均成本 l&
A8P
bad debt 壞賬 _%R]TlL
balance 餘額 9~7s*3zI
balance sheet 資產負債表 .}n-N
#
bank account 銀行賬戶 [SKN}:D
bank balance 銀行結存 b((>?=hh
bank charge 銀行手續費 }Quk n
bank deposit 銀行存款 7.mYzl-F(
bank discount 銀行貼現
\iP=V3
bank draft 銀行匯票 |Eyn0\OA
bank loan 銀行借款 *\$m1g7b
bank overdraft 銀行透支 _O,k0O
bankers acceptance 銀行承兌 l('@~-Zy
bankruptcy 破產 Y5fz_ [("
bearer 持票人 ur$=%3vM
beneficiary 受益人 5^5hhm4
bequest 遺產 Be$v%4
bill 票據 S
SQB1c
bill of exchange 匯票 <u_vL
WS
bill of lading 提單 ;% <[*T:*'
bills discounted 貼現票據 &7J-m4BI
bills payable 應付票據 6
*&$ha}X
bills receivable 應收票據 m[}@\y
board of directors 董事會 0h-'TJg*sk
bonds 債券 xqQLri}
bonus 紅利 |Cm6RH$(
book value 賬面價值 cM_!_8o
bookkeeper 簿記員 <B&vfKO^h
bookkeeping 簿記 g\2/Ia+/@
branch office general ledger 支店往來賬戶 e"(SlR
broker 經紀人 w/f?KN
brought down 接前 wJc`^gj
brought forward 接上頁 j 06mky
budget 預算 _C3O^/<n4V
by-product 副產品 LrH"d
by-product sales 副產品銷售 Y@y"bjK \
capital 股本 HO_!/4hrU
capital income 資本收益 "wR1=&gk
capital outlay 資本支出 5W!#,jz
capital stock 股本 e>2KW5.
capital stock certificate 股票 C=Tq/L w
carried down 移後 Q?2GwN
carried forward 移下頁 *djVOC
cash 現金 GIvl|
cash account 現金賬戶 5X73@Aj
cash in bank 存銀行現金 A2.GNk
cash on delivery 交貨收款 XI+GWNAmJ
cash on hand 庫存現金 %M,^)lRP
cash payment 現金支付 xj[v$HP
cash purchase 現購 9e*o$)j_
cash sale 現沽 UOpSH{N
cashier 出?#123;員 w `nm}4M
cashiers check 本票 d{Cg3v` Rd
certificate of deposit 存款單折 }X/>WiGh:
certificate of indebtedness 借據 /|p\l"
certified check 保付支票 V!Pe%.>
certified public accountant 會計師 tR\cS)
charges 費用 j#jwK(:]
charge for remittances 匯水手續費 ,MjlA{0
charter 營業執照 H+
7HD|GE
chartered accountant 會計師 nR=!S
5>S
chattles 動產 Urz9S3#\
check 支票 qjsEyro$-
che stub 支票存根 ^4Uk'T7V
closed account 己結清賬戶 rI OKCL?
closing 結算 SyI\
ulmL
closing entries 結賬紀錄 m
al?3*x/
closing stock 期末存貨 if?X^j0
closing the book 結賬 NY6;\ 7!n
columnar journal 多欄日記賬 kni{1Gr
combination 聯合 cGyR_8:2cv
commission 佣金 "%
YVAaN
commodity 商品 AqAL)`#K
common stock 普通股 Zb7%$1)L~
company 公司 H;seT XL
compensation 賠償 ,e^~(ITaq
compound interest 複利 8,IQ6Or|-2
consignee 承銷人 1k]L ,C
X
consignment 寄銷 6:q,JB@i
consignor 寄銷人 {"2Hv;x
consolidated balance sheet 合併資產負債表 h$XoR0
consolidated profit and loss account 合併損益表 DX^8w?t
consolidation 合併 $Xh5N3
construction cost 營建成本 !"ir}Y%
construction revenue 營建收入 9^&B.6! 6
contract 合同 g~2=he\C
control account 統制賬戶 }G "EdhSl
copyright 版權 1(pv3
corporation 公司 +k
h
Tl:
cost 成本 };R2M
cost accounting 成本會計 $o.;}
cost of labour 勞工成本 [ahwJ F#r
cost of production 生產成本 yFn~rv|&G
cost of manufacture 製造成本 )5`~WzA
cost of sales 銷貨成本 iaJLIr l
cost price 成本價格 !*3]PZ25a(
credit 貸方
W7c
B
credit note 收款通知單 hE
E1i
creditor 債權人 Cd]g+R}j
crossed check 橫線支票 If]rg+|U
current account 往來活期賬戶 1>/ iYf
current asset 流動資產 ;<*USS6X
current liability 流動負債 0e07pF/!
current profit and loss 本期損益 3<l}gB'S[
debit 借方 x:Q
$1&3N
debt 債務 K%W;-W*'
debtor 債務人 }]M'f:%b
deed 契據 /bn$@Cy@
deferred assets 遞延資產 NHQoP&OG
deferred liabilities 遞延負債 cNikLd~?A
delivery 交貨 ~Q#!oh'i
delivery expense 送貨費 R!
n7g8I%
delivery order 出貨單 {>PEl;,-
demand draft 即期匯票 L]H'
]wpn=
demand note 即期票據 #|3,DZ|)F
demurrage charge 延期費 , h
rv
deposit 存款 /MMnW$)
deposit slip 存款單 |26[=_[q
depreciation 折舊 ?~IdPSY
direct cost 直接成本 orYZ<,u
direct labour 直接人工 8_ascvs5
director 董事 9KB}?~Nx4
discount 折扣 >j7]gi(
discount on purchase 進貨折扣 Y
DW^N]G
`mI5Z*]-