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。 ]HyHz9QkL
a:yB%:2
acceptance 承兌 z [qdmx^
account 賬戶 @1<omsl
accountant 會計員 dv^e9b|
accounting 會計 (F,(]71Z
+
accounting system 會計制度 C|4U78f{
accounts payable 應付賬款 tg7C;rJ
accounts receivable 應收賬款 -_2Dy1
accumulated profits 累積利益 Nt
zq"ces)
adjusting entry ?#123;整記錄 66~e~F}z
adjustment ?#123;整 ~>#LOT `
administration expense 管理費用 gH{:`E k7
advances 預付 PyC;f8n'(
advertising expense 廣告費 e(}oq"'z
agency 代理 :3a&Pb*PL
agent 代理人 iN<(O7B;
agreement 契約 e86Aqehle
allotments 分配數 rWoe
?g
allowance 津貼 YKP=0 j3,
amalgamation 合併 =$b-xsmeG
amortization 攤銷 2q"_^deI5*
amortized cost 應攤成本 Cq?',QU6j
annuities 年金 .Lojzx
applied cost 已分配成本 -l-AToO4
applied expense 已分配費用 Zk]k1]u*5
applied manufacturing expense 己分配製造費用 >.J'L5
x$
apportioned charge 攤派費用 |x d@M-ln
appreciation 漲價 Az9X#h.vf
article of association 公司章程 !~K=#"T
assessment 課稅 CV!;oB&
assets 資產 /:#j?c
attorney fee 律師費 _Fy4DVCg
audit 審計 e>
ar
auditor 審計員 "?i>p z
average 平均數 0=OD?48<
average cost 平均成本 L"[IOV9S
bad debt 壞賬
*-9#
/Cp
balance 餘額 D3%l4.h
balance sheet 資產負債表 <^#P6
bank account 銀行賬戶 J3H.%m!V
bank balance 銀行結存 n&_YYEHx
bank charge 銀行手續費 6RH/V:YY
bank deposit 銀行存款 "0|BoG
bank discount 銀行貼現 g9DG=\*A
bank draft 銀行匯票 3hc#FmLr2b
bank loan 銀行借款 5{')GTdX>
bank overdraft 銀行透支 *Jb_=j*)
bankers acceptance 銀行承兌
LsQ s:O
bankruptcy 破產 /"(b.&
bearer 持票人 M$,Jg5Dc
beneficiary 受益人 HjV\lcK:v
bequest 遺產 +->\79<#V(
bill 票據 %z1{Kus
bill of exchange 匯票 ewo*7j4*
bill of lading 提單 "3@KRb4f
bills discounted 貼現票據 ER{yuw
bills payable 應付票據 (tJ91SBl
bills receivable 應收票據 LPq2+:JpS
board of directors 董事會 PdR >;$1
bonds 債券 w'd.;
bonus 紅利 ?Rlgv5P
!
book value 賬面價值 q;p.wEbr4U
bookkeeper 簿記員 5+`=t07^et
bookkeeping 簿記 BpH|/7
branch office general ledger 支店往來賬戶 {U(Bfe^a,
broker 經紀人 AvZXRN1:'
brought down 接前 M6\7FP6G
brought forward 接上頁 5QR}IxQ
budget 預算
DX|uHbGg
by-product 副產品 LxB&7
by-product sales 副產品銷售
b 1cd&e
capital 股本 Q5g,7ac8L
capital income 資本收益 -eUV`&[4
capital outlay 資本支出 ]+AAT=B<!
capital stock 股本 {&uT3*V1
capital stock certificate 股票 -zprNQW
carried down 移後 1sD~7KPg?
carried forward 移下頁 L5/mO6;k
cash 現金 )eECOfmnZ
cash account 現金賬戶 ?J<T
cash in bank 存銀行現金 TNx _Rc}
cash on delivery 交貨收款 @Eo4U]-
cash on hand 庫存現金 EVG"._I@
cash payment 現金支付 6?O}Q7G
cash purchase 現購 INOH{`}Ew
cash sale 現沽 .U<F6I:<md
cashier 出?#123;員 D{>\-]\
cashiers check 本票 $iwIF7,\P
certificate of deposit 存款單折 O"
qR }W
certificate of indebtedness 借據 )R~a;?T_c0
certified check 保付支票
^=k{~
certified public accountant 會計師 B9}E
{)T?
charges 費用 E&'#=K[
charge for remittances 匯水手續費 L/)B}8m\
charter 營業執照 goB;EWz
chartered accountant 會計師 +Jdm#n?_
chattles 動產 4x(F&0
check 支票 7g5@vYS+
che stub 支票存根 U3/8A:$
y
closed account 己結清賬戶 lO[E[c G
closing 結算 b9y)wBC%`
closing entries 結賬紀錄 J=@xAVBc
closing stock 期末存貨 zLL)VFCJW
closing the book 結賬 <z',]hy
columnar journal 多欄日記賬 b )Tl*
combination 聯合 nz[
m3]
commission 佣金 n6/f an;
commodity 商品 @O'I)(To
common stock 普通股 hl**zF
company 公司 &;s<dDQK
compensation 賠償 :b5XKv^
compound interest 複利 l**3%cTb
consignee 承銷人 '<W<B!HP5Z
consignment 寄銷 N2T&,&,t
consignor 寄銷人 D!S8oKW
consolidated balance sheet 合併資產負債表 7u|%^Ao6
consolidated profit and loss account 合併損益表 ,aWCiu}
consolidation 合併 w]}f6VlEl
construction cost 營建成本 "
<Qm
-
construction revenue 營建收入 ~~@y_e[N#l
contract 合同 K>$qun?5
control account 統制賬戶 $,@JYLC2
copyright 版權 7/
t:YBR
corporation 公司 L$kgK# T
cost 成本 nn'Af,ko/
cost accounting 成本會計 ZL,6_L/
cost of labour 勞工成本 Sj@15 W
cost of production 生產成本 12 -EDg/1
cost of manufacture 製造成本 3[.3d
y7,Z
cost of sales 銷貨成本 K_Re}\D
cost price 成本價格 *t]v}ZV*
credit 貸方 <n\i>A3`,S
credit note 收款通知單 qW3x{L$c
creditor 債權人 Mb1wYh
crossed check 橫線支票 G%$}WA]|
current account 往來活期賬戶 SwX@I6huM
current asset 流動資產 :xtT
)w
current liability 流動負債 n>S2}y
current profit and loss 本期損益 z>p]/Sa
debit 借方 AX K95eS
debt 債務 ?^. Pt
debtor 債務人 5#2jq<D
deed 契據 onib x^Fcd
deferred assets 遞延資產 DL1
+c
`d
deferred liabilities 遞延負債 6#vI;d[^
delivery 交貨 o[oqPN3$Y
delivery expense 送貨費 <S&]$?`{Wi
delivery order 出貨單 ?aFZOc4
demand draft 即期匯票 +!><5
demand note 即期票據 ($'V&x8T
demurrage charge 延期費 ;Gh>44UM[
deposit 存款 T0Q
51Q
deposit slip 存款單 '-.wFB;
depreciation 折舊 (-J<Vy]
direct cost 直接成本
UBIIo'u
direct labour 直接人工 ^N{k6>;
director 董事 w&5/Zh[~~L
discount 折扣 7 OWsHlU
discount on purchase 進貨折扣 x9D/s`!
%{"dP%|w4}