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。 ,*x/L?.Z!
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acceptance 承兌 5OFB
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account 賬戶 _|MK0'+f
accountant 會計員 [;D1O;c'W.
accounting 會計 5yV>-XT+-
accounting system 會計制度 md\Vw?PkU
accounts payable 應付賬款 mB
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accounts receivable 應收賬款 ?e+y7K}"]
accumulated profits 累積利益 m*7RC4"J
adjusting entry ?#123;整記錄 ]D2d=\
adjustment ?#123;整 -J]N
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administration expense 管理費用 ].QzOV'
advances 預付 pf yJL?_%
advertising expense 廣告費 "18cD5-#
agency 代理 K^b'<} $|p
agent 代理人 8yZs>Og?
agreement 契約 G-vkkNj%e
allotments 分配數 PCc{0Rp\vk
allowance 津貼 ,^v_gc
amalgamation 合併 %(\et%[]
amortization 攤銷 fP( n 3Q
amortized cost 應攤成本 &t6SI'
annuities 年金 tgeXX1Eq!
applied cost 已分配成本 }C=+Tn
applied expense 已分配費用 nx{X^oc8e
applied manufacturing expense 己分配製造費用 nU2w\(3|
apportioned charge 攤派費用 ^8?px&B y:
appreciation 漲價 8KdcU[w]
article of association 公司章程 [8WG
assessment 課稅 A*]sN8
assets 資產 l?^}n(_.
attorney fee 律師費 f{(D+7e}
audit 審計 mD?={*7%
auditor 審計員 WE
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average 平均數
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average cost 平均成本 Te^_gdf
bad debt 壞賬 cj#.Oaeq*
balance 餘額 I "R<XX
balance sheet 資產負債表 ,x[~|J!
bank account 銀行賬戶 ehMpo BL
bank balance 銀行結存 %~lTQCPE
bank charge 銀行手續費 N=!k2+
bank deposit 銀行存款 2jP(D%n
bank discount 銀行貼現 O;(n[k
bank draft 銀行匯票 yOk]RB<'r
bank loan 銀行借款 PnI_W84z
bank overdraft 銀行透支 Qgo|\=
bankers acceptance 銀行承兌 2aUE<@RU[
bankruptcy 破產 wu}Zu
bearer 持票人 0o
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beneficiary 受益人 +KP&D.wIo
bequest 遺產 Y)AHM0;g
bill 票據 Ff[GR$m
bill of exchange 匯票 uUv^]B 8GM
bill of lading 提單 xu'b@G}12
bills discounted 貼現票據 q-+_Y `_\
bills payable 應付票據 P@Pe5H"o
bills receivable 應收票據 i)]^b{5nyB
board of directors 董事會 ~>3#c#[
bonds 債券 e~6>8YO+7j
bonus 紅利 ?y~"\iP
book value 賬面價值 -x>2Wb~%
bookkeeper 簿記員 S^5Qhv
bookkeeping 簿記 U\"FYTC
branch office general ledger 支店往來賬戶 *Oh]I|?
broker 經紀人 Dv=pX.Z+
brought down 接前 92/_!P>
brought forward 接上頁 L^ U.h
budget 預算 e{ZS"e`!
by-product 副產品 `] Zil8n
by-product sales 副產品銷售 z)
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capital 股本 [](] "r
capital income 資本收益 ,e*WJh8k[
capital outlay 資本支出 u$(XZ;Jg
capital stock 股本 ~8lB#NuN
capital stock certificate 股票 A] f^9F@
carried down 移後 Lhxg5cd
carried forward 移下頁 0P4g6t}e
cash 現金 Xc
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cash account 現金賬戶 >#5jO9
cash in bank 存銀行現金 2)|G%f_lS
cash on delivery 交貨收款 -9q3]nmT(
cash on hand 庫存現金 F||oSJrI
cash payment 現金支付 f(c#1AJE53
cash purchase 現購 sN/8OLc
cash sale 現沽 8iUKG
cashier 出?#123;員 qoC<qn{.a
cashiers check 本票 *HQ>t
vUh
certificate of deposit 存款單折 U1=\ `)u;
certificate of indebtedness 借據 rJCu6
certified check 保付支票 xGw|
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certified public accountant 會計師 AK$i0Rn;pm
charges 費用 Rw`64 L_
charge for remittances 匯水手續費 AhNz[A
charter 營業執照 AZbFj-^4
chartered accountant 會計師 G;^,T/q47
chattles 動產 ]l=iKl
check 支票 VVi3g
che stub 支票存根 .oe\wJ S6
closed account 己結清賬戶 ?;
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closing 結算 A 1aN<!ehB
closing entries 結賬紀錄 sbq:8P#
closing stock 期末存貨 5Ln !>,
closing the book 結賬 I=4G+h5p
columnar journal 多欄日記賬 T$o;PJc
combination 聯合 &v/R-pz
commission 佣金 LcmZ"M6
commodity 商品 \`>f?}4
common stock 普通股 i [2bz+Z?
company 公司 #7naI*O
compensation 賠償 #9]O92t2UV
compound interest 複利 srd\Mf_Ej
consignee 承銷人 R"O,2+@<.
consignment 寄銷 ZtOv'nTD
consignor 寄銷人 `Wp& 'X
consolidated balance sheet 合併資產負債表 8MBvp*
consolidated profit and loss account 合併損益表 6=jL2cqx
consolidation 合併 wl%I(Cw{]
construction cost 營建成本 x Z`h8
construction revenue 營建收入 +}^^]J$Nh
contract 合同 ,TQ;DxB}=E
control account 統制賬戶 L=kETJ:g
copyright 版權 n@//d.T
corporation 公司 W,[iRmxn
cost 成本 vH>s2\V"
cost accounting 成本會計 VI8/@A1Gv
cost of labour 勞工成本 0Q:l,\lY
cost of production 生產成本 m~8
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cost of manufacture 製造成本 W-4R;!42
cost of sales 銷貨成本 zB#.EW
cost price 成本價格 D<Z
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credit 貸方 7y=1\KW(
credit note 收款通知單 .-.b:gdO(
creditor 債權人 d+&w7/F
crossed check 橫線支票 \-{2E
current account 往來活期賬戶 kFQx7m
current asset 流動資產 |
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current liability 流動負債 U/
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current profit and loss 本期損益 G$6mtw6[M
debit 借方 *~8g:;u
debt 債務 T)Pr%kF
debtor 債務人 Xrzpn&Y=#
deed 契據 #++D|oE
deferred assets 遞延資產 7$Pf
deferred liabilities 遞延負債 v)LSH;<
delivery 交貨 F|?}r3{aJ
delivery expense 送貨費 Vu Ey`c
delivery order 出貨單 dIk9C|-.
demand draft 即期匯票 co>IJzg
demand note 即期票據 71,GrUV:
demurrage charge 延期費 OA&r8WK3
deposit 存款 B1z7r0Rm,
deposit slip 存款單 q
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depreciation 折舊 So}pA2[0
direct cost 直接成本 C@@PLsMg
direct labour 直接人工 ;H"OZRQ
director 董事 @{@)gE
discount 折扣 .!_^<