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。 Q9K
Gf;
*[
Wh9 ,H
acceptance 承兌 +x
G] (?
account 賬戶 ( Nj
X?^
accountant 會計員 yN{Yb
p
accounting 會計 r-]R4#z>
accounting system 會計制度 pSQ3SM
accounts payable 應付賬款 QC4_\V>[
accounts receivable 應收賬款 ~/3cQN^
accumulated profits 累積利益 g%j z,|
adjusting entry ?#123;整記錄 BxZ}YS:
adjustment ?#123;整 i2)SSQ
administration expense 管理費用 ksDG8^9>]
advances 預付 cWF
vYF
advertising expense 廣告費
$0LlaN@e
agency 代理 XF\`stEnb
agent 代理人 rC_K
L
agreement 契約 n$`Nx\ v
allotments 分配數 g?j"d{.9t
allowance 津貼 2_r}4)z
amalgamation 合併 1b6gTfU
amortization 攤銷 J)(]cW.
amortized cost 應攤成本 DLS-WL
annuities 年金 C+5^[V
applied cost 已分配成本 t T-]Vj.
applied expense 已分配費用 h^hEyrJw
applied manufacturing expense 己分配製造費用 uO[4 WZ
apportioned charge 攤派費用 \vQ_:-
A
appreciation 漲價 JB%6G|Z
article of association 公司章程 _nx|ZJ
assessment 課稅 9%zR?u
assets 資產 bL0+v@(r
attorney fee 律師費 9D<^)ShY
audit 審計 9\Xl3j!
auditor 審計員 ACyQsmqm:
average 平均數 Qs%f6rL
average cost 平均成本 =[1W.Zt
bad debt 壞賬 {B\.8)&8
balance 餘額 S^x9 2&!
balance sheet 資產負債表 <V6#)^Or
bank account 銀行賬戶 DN^ln%#
bank balance 銀行結存 /E]4N=T
bank charge 銀行手續費 oR-_=U^
bank deposit 銀行存款 6_XX[.%
bank discount 銀行貼現 1>1|>%
bank draft 銀行匯票 Do_L
bank loan 銀行借款 Z@I%ppd
bank overdraft 銀行透支 -\NB*|9m|
bankers acceptance 銀行承兌 ._FgQ``PL
bankruptcy 破產 i"e)LJz
bearer 持票人 ;U7\pc;S
beneficiary 受益人 "{V,(w8Dt
bequest 遺產 'rR\H2b
bill 票據 !)\`U/.W
bill of exchange 匯票 ]iz5VI@
bill of lading 提單 (|6q
N
bills discounted 貼現票據 efbt\j6@%2
bills payable 應付票據 P?0b-Qr$a
bills receivable 應收票據 $%t{O[
(
board of directors 董事會 p!Gf^
bonds 債券 LXXxwIBS
bonus 紅利 }`_2fJ6
book value 賬面價值 G3U+BC23E
bookkeeper 簿記員 T|{BT!
W1E
bookkeeping 簿記 4h~Oj
y16&
branch office general ledger 支店往來賬戶 /FYa{.Vlr
broker 經紀人 Q|v=W C6
brought down 接前 C*78ZwZ
brought forward 接上頁 [9LYR3 p
budget 預算 a"&Z!A:Z=
by-product 副產品 S3J6P2P
by-product sales 副產品銷售 n `n3[
capital 股本 u!@P,,NY
capital income 資本收益 ?%LD1 <ya
capital outlay 資本支出 gai?LXM
l}
capital stock 股本 [p7le8=
capital stock certificate 股票 *e8V4P
carried down 移後 =Q|}7g8o
carried forward 移下頁 _c(=>
cash 現金 UfkRY<H
cash account 現金賬戶 9m'[52{o
cash in bank 存銀行現金 m+u>%Ys`
cash on delivery 交貨收款 zm~~mz A
cash on hand 庫存現金 w_{z"VeD
cash payment 現金支付 wR4P0[
cash purchase 現購 e6_.ID'3
cash sale 現沽 JPpYT~4
cashier 出?#123;員 4sJx_Qi
cashiers check 本票 I{Kc{MXn
certificate of deposit 存款單折 YT3QwN9
certificate of indebtedness 借據 Q3/q%#q>
certified check 保付支票 IB?A]oN1{
certified public accountant 會計師 '|q:h
charges 費用 ,
m\0IgZdz
charge for remittances 匯水手續費 qB=pp!zQ
charter 營業執照 b1&{%.3[
chartered accountant 會計師 f,-|"_5;
chattles 動產 c]"B)I1L
check 支票 lLJb3[
e.
che stub 支票存根 0 /kbxpih
closed account 己結清賬戶 I
|ULf
closing 結算 ~::R+Lh(
closing entries 結賬紀錄 OcH- `A
closing stock 期末存貨 bFVdv&
closing the book 結賬 =L=#PJAPj
columnar journal 多欄日記賬 tFSdi.|G=
combination 聯合 :E^B~ OuL
commission 佣金 .ClCP?HG
commodity 商品 U'lD|R,g
common stock 普通股 +Va?wAnr
company 公司 q-o>yjT~
compensation 賠償 Ab"uN
compound interest 複利 D4vmBVT
consignee 承銷人 $XI<s$P%(%
consignment 寄銷 lxmS.C
consignor 寄銷人 g:6yvEu$ -
consolidated balance sheet 合併資產負債表 (gf\VYM-7
consolidated profit and loss account 合併損益表 sogbD9Jc
consolidation 合併 mQvKre
o~
construction cost 營建成本 \}Wkj~IX
construction revenue 營建收入
\I'Zc]
contract 合同 X @Bpjg
control account 統制賬戶 \|pAn
copyright 版權 =%u|8Ea*`
corporation 公司 FKx9$B
cost 成本 &59#$LyH`%
cost accounting 成本會計 [.I,B tY+
cost of labour 勞工成本 MUe'xK
cost of production 生產成本 :^s7#4%6
cost of manufacture 製造成本 qN0#
=X
cost of sales 銷貨成本 '; dW'Uwc
cost price 成本價格 __fR #D
credit 貸方 2%qn!+.
credit note 收款通知單 #-Rz`Y<&
creditor 債權人 PVU"oz&T
crossed check 橫線支票 t?
A4xk
current account 往來活期賬戶 '=~y'nPG7
current asset 流動資產 pzax~Vp
current liability 流動負債 iy#OmI>j
current profit and loss 本期損益 \O8f~zA{G
debit 借方 &0eB@8{N
debt 債務 G}-.xj]
debtor 債務人 D{4hNO
deed 契據 /C:'qhY,
deferred assets 遞延資產 I:_*8el&d
deferred liabilities 遞延負債 )c '>E4>
delivery 交貨 ._&lG3'
delivery expense 送貨費 iXm||?Rnx
delivery order 出貨單 !TOi]`vqc
demand draft 即期匯票 -h@0 1
demand note 即期票據 B
R:
demurrage charge 延期費 :ky<`Jfr`
deposit 存款 Crhi+D
deposit slip 存款單 pG( knu
depreciation 折舊 W^ :/0WR
direct cost 直接成本 oyt//SE
direct labour 直接人工 n2{{S(N
director 董事 w~U`+2a3
discount 折扣 In
c:t_
discount on purchase 進貨折扣 6{$dFwl
AMd)d^;