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。 HpZ1xT
EU7|,>a
acceptance 承兌 .*g0w`H5pU
account 賬戶 _{<seA
accountant 會計員 jhu 07HX_
accounting 會計 Rk!X]-`=
accounting system 會計制度 w| `h[/,
accounts payable 應付賬款 [AMAa]^
accounts receivable 應收賬款 ApBWuXp|u
accumulated profits 累積利益 ^=>Tk$ _2
adjusting entry ?#123;整記錄 Hso|e?Z
adjustment ?#123;整 'R-3fO???
administration expense 管理費用 ?;[w" `"
advances 預付 h2y
tS^
advertising expense 廣告費 yY?b.ty
agency 代理 7X@mSXis
agent 代理人 .*m>\>Gsgw
agreement 契約 "&/-N[is
allotments 分配數 ry9T U
allowance 津貼 ^nbnbU4'
amalgamation 合併 kuyjnSo9i
amortization 攤銷 vz.>~HBP
amortized cost 應攤成本 !;?+>R)h
annuities 年金 cufH?Xg<
applied cost 已分配成本 DL$@?.?I
applied expense 已分配費用 }=c85f~i
applied manufacturing expense 己分配製造費用 _ODbY;M
apportioned charge 攤派費用 9IX/wm"
appreciation 漲價 1UPC e
article of association 公司章程 S$QG.K:<!
assessment 課稅 wgCa58H76
assets 資產 If\fLhM
attorney fee 律師費 UQ{L{H
audit 審計 &=VDASEu
auditor 審計員 :N
ofp&
average 平均數 ;L']e"G
average cost 平均成本 u\C
lP#
bad debt 壞賬 >=[(^l
balance 餘額 ~\ J}Kqg
balance sheet 資產負債表 |PC*=ykT3
bank account 銀行賬戶 d_IAs
bank balance 銀行結存 yUpgoX(6
bank charge 銀行手續費 ~ 4kc/a
bank deposit 銀行存款 #O+),,WS
bank discount 銀行貼現 :j+ ZI3@
bank draft 銀行匯票 l1f\=G?tmU
bank loan 銀行借款 h*- Pr8
bank overdraft 銀行透支 \B,(k<
bankers acceptance 銀行承兌 H
DF|{
bankruptcy 破產 30SW\@
bearer 持票人 4O35"1
beneficiary 受益人 |UX(+;n
bequest 遺產 +0OLc2
)w
bill 票據 V#iPj'*
bill of exchange 匯票 zG(\+4GE!
bill of lading 提單 Z'\h
bills discounted 貼現票據 cXKjrL[b
bills payable 應付票據 DQr Y*nH
bills receivable 應收票據 0tXS3+@n=
board of directors 董事會 'IwNTM
bonds 債券 #3gp6*R
bonus 紅利 U|IzXQX(
book value 賬面價值 +mn,F};
bookkeeper 簿記員 N<XNTf
bookkeeping 簿記 ~^1 {B\I
branch office general ledger 支店往來賬戶 `hQ5VJo
broker 經紀人 -4
SY=NC_
brought down 接前 [5SD_dN
brought forward 接上頁 )r
jiY%F$
budget 預算 |&zz,+ E
by-product 副產品 MB]<Dyj,
by-product sales 副產品銷售 NA ~Vg8
capital 股本 njputEGX
capital income 資本收益 eS~LF.^Jw
capital outlay 資本支出 0eDHu
capital stock 股本 Zcx`SC-0
capital stock certificate 股票 =,6z4" )
carried down 移後 Y2~nBb
carried forward 移下頁 ^SF&=NpV
cash 現金 =Jyu4j *}
cash account 現金賬戶 QC}CRk
p
cash in bank 存銀行現金 (2$p{Uf
cash on delivery 交貨收款 z?R|Ok
cash on hand 庫存現金
2*^j
cash payment 現金支付 1=d6NX)B
cash purchase 現購 +l<5#pazx
cash sale 現沽 @eKec1<
cashier 出?#123;員 F^];U+J
cashiers check 本票 a6) BqlJ
certificate of deposit 存款單折 RwpdRBb
certificate of indebtedness 借據 <^5Z:n!q
certified check 保付支票 rWR}Stc@]
certified public accountant 會計師 >JFO@O5
charges 費用 :LW4E9O=H
charge for remittances 匯水手續費 $Avjnm
charter 營業執照 Bf ~vA4
chartered accountant 會計師 c7x
~{V8
chattles 動產 3sy (vC
check 支票
2y;Skp
che stub 支票存根 VJ]JjB
j
closed account 己結清賬戶 $QN"wL||
closing 結算 8
Hg+H=?
closing entries 結賬紀錄 \o*5
closing stock 期末存貨 Ku5\]
closing the book 結賬 \Je0CD=e`
columnar journal 多欄日記賬 s %j_H
combination 聯合 P-y jN
commission 佣金 iJ1"at
commodity 商品 "K6&dk jY
common stock 普通股 (X\@t-8
company 公司 e> e}vZlX
compensation 賠償 v$?+MNks
compound interest 複利 s(/;U2"e
consignee 承銷人 oAODp!_c
consignment 寄銷 v3~? ;f,l
consignor 寄銷人 lrlgz[
consolidated balance sheet 合併資產負債表 X86O lP)eX
consolidated profit and loss account 合併損益表 Yg%I?
consolidation 合併 1ySk;;3
construction cost 營建成本 `yrB->|vG
construction revenue 營建收入 CQF:Rnb
contract 合同 `T@i. 'X
control account 統制賬戶 [+T.at
copyright 版權 vWzm@
corporation 公司 S&Zm0Ku
cost 成本 . qO@Q =
cost accounting 成本會計 \XCe22x]
cost of labour 勞工成本 N
+Yxz;Mg
cost of production 生產成本 j
nO9j_CY
cost of manufacture 製造成本 !Xf5e*1IS
cost of sales 銷貨成本 .o(fe\KHf
cost price 成本價格 LDgrR[
credit 貸方 <\rT%f}3^
credit note 收款通知單 _S<3\%(0
creditor 債權人 #A1%gIw<v2
crossed check 橫線支票 QwW&\h[8?
current account 往來活期賬戶 /M1ob: m
current asset 流動資產 81? hY4
current liability 流動負債 w'Y7IlC
current profit and loss 本期損益
VA6}
debit 借方 BO~0O
N0
debt 債務 t<.)Z-Ii
debtor 債務人 q;T{|5/O
deed 契據 4KhV|#-;k
deferred assets 遞延資產 CGW.I$u
deferred liabilities 遞延負債 'f!8DGix
delivery 交貨 Hq'`8f8N
delivery expense 送貨費 ~7*.6YnI
delivery order 出貨單 KKja/p
demand draft 即期匯票 MU@UfB|;u
demand note 即期票據 %
L$bf#
demurrage charge 延期費 ?PuBa`zDE
deposit 存款 SA&Rep^
deposit slip 存款單 > kGGR
depreciation 折舊 JFcLv=U
direct cost 直接成本 S'Q@ScJ
direct labour 直接人工 &N2N6&Ta/
director 董事 ?8npG]L)
discount 折扣 TV)h`\|Z*
discount on purchase 進貨折扣 DU0zez I9
jFQQ`O V