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。 {6~l$
/k<WNZM
acceptance 承兌 lhw()u
account 賬戶 XwlbJ=mf
accountant 會計員 k&.Jk
B"
accounting 會計 ~d6DD;`K
accounting system 會計制度 #_(jS+lP?k
accounts payable 應付賬款 9\]^|?zQ`
accounts receivable 應收賬款 |j VM&R2s
accumulated profits 累積利益 I;Bjfv5
adjusting entry ?#123;整記錄 qfK`MhA}
adjustment ?#123;整 k31I ysh
administration expense 管理費用 4=Krq6{
advances 預付 ])Qs {hs~s
advertising expense 廣告費 Hv\-_>}K
agency 代理 OBP1B@|l$+
agent 代理人 ;\\@q"n%<
agreement 契約 vsr[ur[eP
allotments 分配數 )JNS
ZB
allowance 津貼 <F.Tx$s
amalgamation 合併 Ie4 hhW
amortization 攤銷 [fKUyI
Y_
amortized cost 應攤成本 R#DwF,
annuities 年金 Pw;!uag
applied cost 已分配成本 Ce")[<:
applied expense 已分配費用 ?zsB6B?;
applied manufacturing expense 己分配製造費用 =?s3iP
apportioned charge 攤派費用 [w
&$| h:;
appreciation 漲價 =n'
4?W@
article of association 公司章程 `A,g] 1C:
assessment 課稅 pTyi!:g
3W
assets 資產 w&B#goS
attorney fee 律師費 vJU*>U,
audit 審計 -atGlu2
auditor 審計員 }GZ}Q5
average 平均數 NU*fg`w
average cost 平均成本 I~9hx*!%%
bad debt 壞賬 LI6hEcM=
balance 餘額 V]vc(rH
balance sheet 資產負債表 P b]3&!a
bank account 銀行賬戶 ?w+Ix~k
bank balance 銀行結存 9gEssTkts
bank charge 銀行手續費 L
bank deposit 銀行存款 H_ez'yy
bank discount 銀行貼現 wj1{M.EF\
bank draft 銀行匯票 }QsZ:J.
bank loan 銀行借款 ~~6^Sh60g
bank overdraft 銀行透支 Iy.rqc/86
bankers acceptance 銀行承兌 Ii^5\v|C
bankruptcy 破產 D^-7JbE]
bearer 持票人 Eb=#9f%y>&
beneficiary 受益人 A?oXqb
bequest 遺產 u]ZqOJXxu
bill 票據 VT.;:Q
bill of exchange 匯票 j$7Xs"
bill of lading 提單 W(Uu@^
bills discounted 貼現票據 2AVa(
bills payable 應付票據 i]#+1Hf
bills receivable 應收票據 `WOYoec
board of directors 董事會 Cb_oS4vM
bonds 債券 \^V`ds*.
bonus 紅利 E3*\
^Q_
book value 賬面價值 ((^sDE6(
bookkeeper 簿記員 nxJee=qH
bookkeeping 簿記 v*qQ? S
branch office general ledger 支店往來賬戶 W},b{NT
broker 經紀人 9P<[7u
brought down 接前 Pcc
B]
brought forward 接上頁 nWvuaQ0}
budget 預算 {h KjD"?
by-product 副產品 atW'
by-product sales 副產品銷售 S inl
capital 股本 F>X-w+b4r
capital income 資本收益 rO:u6."_
capital outlay 資本支出 B<~U3b
capital stock 股本 u?[ q=0.J7
capital stock certificate 股票 7E @+
carried down 移後 0i
ZGPe~
carried forward 移下頁 n6(.{M;
cash 現金 1H,g=Y
4f%
cash account 現金賬戶 q,2]5'
cash in bank 存銀行現金 m"9XT)N
cash on delivery 交貨收款 $) 5Bf3P0
cash on hand 庫存現金 34QfgMyH
cash payment 現金支付 Y=
7%+WyD
cash purchase 現購 P &)1Rka
cash sale 現沽 Zh/Uu6
cashier 出?#123;員 "W#t;;9Wz
cashiers check 本票 O3.C:?;x
certificate of deposit 存款單折 =]>NDWqpHN
certificate of indebtedness 借據 6UE(f@
certified check 保付支票 Kwhdu<6
certified public accountant 會計師 ZCg`z
charges 費用 `PL[lP-<
charge for remittances 匯水手續費 3?E&}J<n
charter 營業執照 8:.nEo'
chartered accountant 會計師 Oc&),ru2l
chattles 動產 ]p~IYNl2%j
check 支票 ?v-1zCls
che stub 支票存根 XTDE53Js&
closed account 己結清賬戶 cMzkL%
closing 結算 >bUj*#<
closing entries 結賬紀錄 vSW
L$Y2
closing stock 期末存貨 z\/53Sy<
closing the book 結賬 .!}hhiF,Z
columnar journal 多欄日記賬 Lz\UZeq
combination 聯合 k?VQi5M
commission 佣金 p[2GkP
commodity 商品 SLhEc
common stock 普通股 w G8Wez%
company 公司 7);:ZpDv%L
compensation 賠償
#'hLb
compound interest 複利 fRm}S>Nibb
consignee 承銷人 1IgHc.s
consignment 寄銷 E:nt)Ef,
consignor 寄銷人 o;[bJ
Z\^x
consolidated balance sheet 合併資產負債表 {5%/ T,
consolidated profit and loss account 合併損益表 :ZxLJK9
x1
consolidation 合併 CT d|`
construction cost 營建成本
:Au /2
construction revenue 營建收入 X-B8MoG|
contract 合同 r?l;I3~
control account 統制賬戶 XV'fW~j\
copyright 版權 =ex'22
corporation 公司 ^t[HoFRa
cost 成本 %q_Miu@
cost accounting 成本會計 x:t<ZG&Xwg
cost of labour 勞工成本 #\bP7a+
cost of production 生產成本 PG,U6c #
cost of manufacture 製造成本 {Ts:ZI+
8d
cost of sales 銷貨成本 4(vyp.f
cost price 成本價格 Y~n`~(
credit 貸方 eFTX6XB:i
credit note 收款通知單 ["3df>!f
creditor 債權人 ad!(z[F'Y
crossed check 橫線支票 F3ZxhkF
current account 往來活期賬戶 J<JBdk
current asset 流動資產 J fcMca
current liability 流動負債 eSl-9
^
current profit and loss 本期損益 sa1mC
debit 借方 nj\_lL+
debt 債務 J?P]EQU
debtor 債務人 0zqj0
deed 契據
wAbp3h X
deferred assets 遞延資產 #1$}S=8*f
deferred liabilities 遞延負債 ew#T8F[
delivery 交貨 Su8'$CFz$.
delivery expense 送貨費 R V!o4"\]
delivery order 出貨單 FQf#*
demand draft 即期匯票 bdV3v`
demand note 即期票據 J-J3=JG
demurrage charge 延期費 "E*8h/4u
deposit 存款 |0{ i9.=
deposit slip 存款單 W81o"TR|pt
depreciation 折舊
pH9H
K
direct cost 直接成本 )-&nxOP
direct labour 直接人工 LCQkgRs}~{
director 董事 yBz>0I3
discount 折扣 Z|^MGyn
discount on purchase 進貨折扣 B[NJ^b
|
j$eCe<.3