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。 K7C!ZXw~
LK
!sk5/
acceptance 承兌 O9m sPb:
account 賬戶 K:% MhH-
accountant 會計員 9I`0`o"A
accounting 會計 X]n`YF7
accounting system 會計制度 wp'[AR}
accounts payable 應付賬款 rCsC}2O
accounts receivable 應收賬款 rP,|
accumulated profits 累積利益 {U@"]{3Qx
adjusting entry ?#123;整記錄 2
E?]!9T~|
adjustment ?#123;整 xFJT&=Af W
administration expense 管理費用 >DbG
)0|
advances 預付 +Z-{6C
advertising expense 廣告費 6`%|-o
:
agency 代理 h~qv_)F_
agent 代理人 ,izp^,`
agreement 契約 Ui-Y`
allotments 分配數 >;F}>_i
allowance 津貼 &y7
=tEV
amalgamation 合併 Q@8(e&{#W
amortization 攤銷
K>5bb
amortized cost 應攤成本 .gNziDO
annuities 年金 w`r%_o-I
applied cost 已分配成本 TaaCl#g$?
applied expense 已分配費用 .r&CIL>
applied manufacturing expense 己分配製造費用 j?T>S]xOX
apportioned charge 攤派費用 v~W
;&{
appreciation 漲價 d>T8V(Bb
article of association 公司章程 #T8jHnI
assessment 課稅 S,udpQ7
assets 資產 `sy_'`i>X
attorney fee 律師費 `c|H^*RC
audit 審計 #%8)'=1+4?
auditor 審計員 R4'>5.M
average 平均數 t-n'I/^5
average cost 平均成本 wDSwcNS
bad debt 壞賬 b6H7>x
balance 餘額 [6
"5
balance sheet 資產負債表 1|s`z
bank account 銀行賬戶 +2k{yl
bank balance 銀行結存 osmCwM4O
bank charge 銀行手續費 Tr4\ `a-i
bank deposit 銀行存款 XMykUr e|
bank discount 銀行貼現 U%Hcck'
bank draft 銀行匯票 A|@d{g
bank loan 銀行借款 g;OR
{
bank overdraft 銀行透支 :8hX kQ
bankers acceptance 銀行承兌 ke KsLrd
bankruptcy 破產 *b!.9p K
bearer 持票人 `Fe/=]<$
beneficiary 受益人 Os].
IL$
bequest 遺產 j
|qdf3^f
bill 票據 !>wu7u-
bill of exchange 匯票 aqI m W
bill of lading 提單 <lU(9)
L;&
bills discounted 貼現票據 )7-mALyW
bills payable 應付票據 (&V)D?/hS
bills receivable 應收票據 TEGg)\+D>
board of directors 董事會 ;9-J=@KY4
bonds 債券 G(o6/
bonus 紅利 L_+Fin
book value 賬面價值 W>c*\)Xk !
bookkeeper 簿記員 [9}<N2,9z
bookkeeping 簿記 7L6^IK
branch office general ledger 支店往來賬戶 }5z!FXB
broker 經紀人 tu@-+<*
brought down 接前 aI}htb{m`
brought forward 接上頁 a@9W'/?igk
budget 預算 BPKrRex
by-product 副產品 |5q,%9_
by-product sales 副產品銷售 iAPGP-<6
capital 股本 |%rRALIY
capital income 資本收益 6/p9ag]
capital outlay 資本支出 _5b~3K/V
capital stock 股本 mq(K_
capital stock certificate 股票 7TU77
carried down 移後 B
Lt_(S?Z`
carried forward 移下頁 ^vzXT>t-M
cash 現金 MCIuP`sC|
cash account 現金賬戶 9Uz2j$p7
cash in bank 存銀行現金 Nr"GxezU+A
cash on delivery 交貨收款 t-iQaobF
cash on hand 庫存現金 :RYYjmG5;
cash payment 現金支付 *IF~ab2
cash purchase 現購 *+2BZZwT
cash sale 現沽 _W,?_"[R=
cashier 出?#123;員 uKJo5%>
cashiers check 本票 vDR>
Q&/K
certificate of deposit 存款單折 :9q|<[Y^
certificate of indebtedness 借據 bGwj` lue
certified check 保付支票 X3XTB*
certified public accountant 會計師 P8w56
charges 費用
?i!d00X
charge for remittances 匯水手續費 Q&PEO%/D
charter 營業執照 v0;dk(
chartered accountant 會計師 dDA&\BuS
chattles 動產 y.gNjc
check 支票 8Bxb~*
che stub 支票存根 bIk4?S
closed account 己結清賬戶 ~X'hRNFx~
closing 結算 ;L$l0(OO
closing entries 結賬紀錄 $%ztP
Ta
closing stock 期末存貨 !HW?/-\,O
closing the book 結賬 AvuGAlP
columnar journal 多欄日記賬
3L4v@
combination 聯合 z~1S/,Ca
commission 佣金 1p SEr6
commodity 商品 6$csFW3R
common stock 普通股 D6\k}4n-
company 公司 `V*$pHo
compensation 賠償 &##JZ
compound interest 複利
[Z1,~(3
consignee 承銷人 Cs,t:ajP
consignment 寄銷 +<f+kh2L
consignor 寄銷人 /
=v1.9(
consolidated balance sheet 合併資產負債表 k4^!"~<+0
consolidated profit and loss account 合併損益表 /de~+I5AB~
consolidation 合併 'X_%m~}N
construction cost 營建成本 Go~3L8
'
construction revenue 營建收入 UVsF !0
contract 合同 ;jlI>;C;V
control account 統制賬戶 q _:7uQ
copyright 版權 uL~.#Y_jQ
corporation 公司 w (ev=)7<
cost 成本 :<1PCX2
cost accounting 成本會計 Xc
g+ SOB
cost of labour 勞工成本 N'21I$ D
cost of production 生產成本 ag
!q:6&
cost of manufacture 製造成本 "`[4(j
cost of sales 銷貨成本 &iJvkt
cost price 成本價格 ;`a~9uG
credit 貸方 HLq2avs\
credit note 收款通知單 XNl!?*l5?l
creditor 債權人 ~(^?M
crossed check 橫線支票 ^Uik{x
current account 往來活期賬戶 th{Ib@o
current asset 流動資產 T
{F
' Y%
current liability 流動負債 U/\LOIs
current profit and loss 本期損益 CraD
debit 借方 @4]dv> Z
debt 債務 wPJA+
debtor 債務人 9tCF m.m
deed 契據 uC 2{
Mmy
deferred assets 遞延資產 !Bhs8eGr3
deferred liabilities 遞延負債 O[9A} g2~
delivery 交貨 ;\Pq
delivery expense 送貨費 AUr~b3< 6
delivery order 出貨單 [R/'hH5
demand draft 即期匯票 ;!H]&2`'(
demand note 即期票據 :HH3=.qAp`
demurrage charge 延期費 aR%E"P-6l
deposit 存款 GVM)-Dp]
deposit slip 存款單 PD:lI]:s
depreciation 折舊 xJ\>;$CY
direct cost 直接成本 }>'1Qg
direct labour 直接人工 *k;%H'2g{}
director 董事 8fb<hq<
discount 折扣 @dvb%A&Pur
discount on purchase 進貨折扣 ;k,#o!>
XILreATK@