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。 zFOL(s.h|0
X\kjAMuW/*
acceptance 承兌 Ym'7vW#~
account 賬戶 J8J!#j.
accountant 會計員 p/N 62G
accounting 會計 ZlrhC= 0
accounting system 會計制度 0F1u W>D1
accounts payable 應付賬款 ;t|,nz4kJ
accounts receivable 應收賬款 9T$u+GX'
accumulated profits 累積利益 ~zMDY F"&
adjusting entry ?#123;整記錄 f -7S:,
adjustment ?#123;整 e^=NL>V6p
administration expense 管理費用 I
:@|^PYw
advances 預付 ly[lrD0Kn.
advertising expense 廣告費 6i| ~7md,
agency 代理 [$;,Ua-mt
agent 代理人 J)#S-ZB+'k
agreement 契約 IYLZ
+>
allotments 分配數 4b=Gg
allowance 津貼 w
[L&*
amalgamation 合併 hD*(AJ
amortization 攤銷 x df?nt
amortized cost 應攤成本 '=p?
annuities 年金 Si]X
rub
applied cost 已分配成本 z<i,D08|d
applied expense 已分配費用 # v+;:
applied manufacturing expense 己分配製造費用 5~Q Tg
apportioned charge 攤派費用 \ZsP]};*
appreciation 漲價 Z B$NVY
article of association 公司章程
^iuo^2+
assessment 課稅 fQO
""qh
assets 資產 QAi1,+y]7w
attorney fee 律師費 $C$ub&D
~"
audit 審計 a>w~FUm*
auditor 審計員
jC4O`
average 平均數 ]=|P<F
average cost 平均成本 e+{BJN
vz
bad debt 壞賬 %W&1`^Jl
balance 餘額 }qL~KA{&
balance sheet 資產負債表 1LX)4TCC
bank account 銀行賬戶 \+9;!VWhl
bank balance 銀行結存 z-I|h~ii
bank charge 銀行手續費 pjdo|
bank deposit 銀行存款 @+E7w6>%
bank discount 銀行貼現 L0xsazX:x
bank draft 銀行匯票 ~3d*b
8
bank loan 銀行借款 )T/J
bank overdraft 銀行透支 UhdqY]
bankers acceptance 銀行承兌 Fo(y7$33*
bankruptcy 破產 Hr&Ere8.4p
bearer 持票人 6#vI;d[^
beneficiary 受益人 o[oqPN3$Y
bequest 遺產 ##GY<\",;
bill 票據 a5 bPEJ=I
bill of exchange 匯票 'B,KFA<
bill of lading 提單 _N@(Y :
bills discounted 貼現票據 /=@e &e
bills payable 應付票據 E<k^S{
bills receivable 應收票據 zIm-X,~I$
board of directors 董事會 R+uw/LG
bonds 債券
0#^Bf[Dn
bonus 紅利 ]VDn'@uM
book value 賬面價值 C/)`<b(
bookkeeper 簿記員 &r:=KT3
bookkeeping 簿記 %{"dP%|w4}
branch office general ledger 支店往來賬戶 O+b6lg)q
broker 經紀人
#Z0-8<\
brought down 接前 kP?_kMOx
brought forward 接上頁 fbV@= (y?
budget 預算 fM2^MUp[=1
by-product 副產品 e[8UH =`|
by-product sales 副產品銷售 O"iak
capital 股本 0MrN:M2B
capital income 資本收益 #Wk5E2t
capital outlay 資本支出 _*n)mlLln
capital stock 股本 h1-Gp3#
capital stock certificate 股票 Why"G1`
carried down 移後 B:nK)"{
carried forward 移下頁 a'A s
cash 現金 (l_:XG)7~b
cash account 現金賬戶 6n,xH!7
cash in bank 存銀行現金 [T]Bf o
cash on delivery 交貨收款 SBL+e]P
cash on hand 庫存現金 |6*Va%LYO-
cash payment 現金支付 @,e8t BL
cash purchase 現購 ?BsH{QRYQ
cash sale 現沽 _Jy,yMQ^[_
cashier 出?#123;員 ayeCi8
cashiers check 本票 ?;RD u[eD
certificate of deposit 存款單折 C`EY5"N r
certificate of indebtedness 借據 In+^V([u+_
certified check 保付支票 `;/XK,m-
certified public accountant 會計師 R{`gR"
*
charges 費用 }hq^+fC?
charge for remittances 匯水手續費 sv`"\3N[
charter 營業執照 aaT5u14%
chartered accountant 會計師 }^9pa
U
chattles 動產 >f%, `r
check 支票 n.ct]+L
che stub 支票存根 yzg9I
closed account 己結清賬戶 7UDq/:}Fo
closing 結算 Gnv!]c&S>l
closing entries 結賬紀錄 }DHUTP2;yz
closing stock 期末存貨 hIo0S8MOj$
closing the book 結賬 `)2[ST
columnar journal 多欄日記賬 ll2Vk*xs
combination 聯合 &g
{<HU?BT
commission 佣金 BfVBywty
commodity 商品 Kr]W
o8dWy
common stock 普通股 yKlU6t&`
G
company 公司 hLo>R'@uN
compensation 賠償 ?S9Nm~vlt
compound interest 複利 =hhvmo
consignee 承銷人 H0+:XF\M
consignment 寄銷 'e85s%ru
consignor 寄銷人 `0z/BCNB
consolidated balance sheet 合併資產負債表 o?y"]RCM
consolidated profit and loss account 合併損益表 T5q-"W6\
consolidation 合併 Ih3$
construction cost 營建成本 03F3q4"
construction revenue 營建收入 zb?kpd}r
contract 合同 3sb 5E]P
control account 統制賬戶 F1J#Y$q~L
copyright 版權 o X@nP?\
corporation 公司 Q.1XP
cost 成本 cd+^=esSO
cost accounting 成本會計 k% NrL@z
cost of labour 勞工成本 3a9u"8lG
cost of production 生產成本 AA2ui%
cost of manufacture 製造成本 C#h76fpH
cost of sales 銷貨成本 W} Zb~[,
cost price 成本價格 =Sa~\k+
credit 貸方 VfRs[3Q
credit note 收款通知單 sS|<&
3
creditor 債權人 u uSHCp
crossed check 橫線支票 PF67z]<o
current account 往來活期賬戶 ?yf_
Dt
current asset 流動資產 :Fnzi0b
current liability 流動負債 qh H+m
current profit and loss 本期損益 7JS#a=D#
debit 借方 nNu[c[V
debt 債務 0Gx*'B=
debtor 債務人 "vsjen.K>
deed 契據 M/l95fp
deferred assets 遞延資產 s.KOBNCFa
deferred liabilities 遞延負債 u]0!|Jd0
delivery 交貨 F@
EZ
;[
delivery expense 送貨費 5!8-)J-H
delivery order 出貨單 jzQ I>u
demand draft 即期匯票 c8q G\\t[
demand note 即期票據 <ZV7|'^
demurrage charge 延期費 nSS}%&a:LX
deposit 存款 7BS/T
deposit slip 存款單 pJn>oGeJ&
depreciation 折舊 Txu>/1N,
direct cost 直接成本 Yx!n*+ :J
direct labour 直接人工 "raj>2@
director 董事 TG?fUD V
discount 折扣 c[Yq5Bu{y
discount on purchase 進貨折扣 PK8V2Ttv
..aK sSm(