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。 b^_#f:_j
S\b[Bq
acceptance 承兌 $!%/Kk4M
account 賬戶 Fy37I/#)r&
accountant 會計員 AE? 0UVI
accounting 會計 uOUgU$%zqH
accounting system 會計制度 w$8Su:g=
accounts payable 應付賬款 0F> ils
accounts receivable 應收賬款 #pO=\lJ,
accumulated profits 累積利益 f]Z%,'1^
adjusting entry ?#123;整記錄
I
,8
adjustment ?#123;整 q{~59{Fha
administration expense 管理費用 FFX-kS
advances 預付
KK$t3e)
advertising expense 廣告費 w#mna b@
agency 代理 ;]!QLO.bs^
agent 代理人 RQxL`7H
agreement 契約
~A^E_
allotments 分配數 `Cq&;-u
allowance 津貼 YbAa@Sq@
amalgamation 合併 4'u +%6+__
amortization 攤銷 -i93
amortized cost 應攤成本 /2z, ?,jL
annuities 年金 z7TMg^9#
applied cost 已分配成本 E$l 4v>iA
applied expense 已分配費用 BwOIdz%]OY
applied manufacturing expense 己分配製造費用 8R|!$P
apportioned charge 攤派費用 "y~tAg
appreciation 漲價 MXQua:&HW
article of association 公司章程 }@6Tcn1
assessment 課稅 7p1f*N[X
assets 資產 V'b$P2 ?^
attorney fee 律師費 bmCp:6
audit 審計 RTC;Wj
auditor 審計員 "06t"u<%
average 平均數 vq?Le j
average cost 平均成本 g{ ()
bad debt 壞賬 suOWmq
Ls
balance 餘額 7:/gO~gI
balance sheet 資產負債表 ;Aqj$ x
bank account 銀行賬戶 tKS'#y!R
bank balance 銀行結存 CghlyT
bank charge 銀行手續費 _:+hB9n s
bank deposit 銀行存款 s5s'[<
bank discount 銀行貼現 Rf4}((y7Y\
bank draft 銀行匯票 )kMF~S|H
bank loan 銀行借款 l+nT$IPF
bank overdraft 銀行透支 OsT|MX
bankers acceptance 銀行承兌 B6kc9XG
bankruptcy 破產 =;Q:z^S
bearer 持票人 MCO2(E-
beneficiary 受益人 y5{Vx{V"Q
bequest 遺產 \>$3'i=mQ
bill 票據 9Bao~(j/k
bill of exchange 匯票 *fCmZ$U:{
bill of lading 提單 %*
k`z#b
bills discounted 貼現票據 ;rRV=$y
bills payable 應付票據 FG!2h&k
bills receivable 應收票據 =u-q#<h4;
board of directors 董事會 ~ &<Ls
bonds 債券 j-
cp
bonus 紅利 [H[L};%=j
book value 賬面價值 uG$*DeZti
bookkeeper 簿記員 xx@[ecW
bookkeeping 簿記 s*Nb=v.e9
branch office general ledger 支店往來賬戶 Xf#+^cQ
broker 經紀人 72CHyl`|l
brought down 接前 ZEK,Z['
brought forward 接上頁 q|{z9V<
budget 預算 @<.ei)cqb
by-product 副產品 GT7&>}FJ)
by-product sales 副產品銷售 ck< `kJ`b
capital 股本 esiU._:u
capital income 資本收益 < 1%}8t"
capital outlay 資本支出 K491QXG
capital stock 股本 ]Cs=EZr
capital stock certificate 股票 7B<,nKd
carried down 移後 I7wR[&L885
carried forward 移下頁 {O:{F?
cash 現金 G6.lRaPu"m
cash account 現金賬戶 C
:An
cash in bank 存銀行現金 riL|B3
cash on delivery 交貨收款 &) 64:l&
cash on hand 庫存現金 UZdGV?o ?
cash payment 現金支付 +_L]d6
cash purchase 現購 #*q]^Is"
cash sale 現沽 BhYvEbt
cashier 出?#123;員 #UE}JR3g
cashiers check 本票 I 12Zh7Cc:
certificate of deposit 存款單折 wH$qj'G4CN
certificate of indebtedness 借據 h% KEg667
certified check 保付支票 }hsNsQ
certified public accountant 會計師 eR,/}g\
charges 費用 `KtP;nG
charge for remittances 匯水手續費 Dw/vXyZ
charter 營業執照 :tbgX;tCs5
chartered accountant 會計師 41]a{A7q
chattles 動產 SXP(C^?C
check 支票 oNIYO
*[
che stub 支票存根 }`2a>N:
&
closed account 己結清賬戶 (5@H<c^6
closing 結算 N,Z*
d
closing entries 結賬紀錄 /@|iI<|
closing stock 期末存貨 0@!huk
closing the book 結賬 7~FHn'xt
columnar journal 多欄日記賬 `Th~r&GvF
combination 聯合 #6vf:94
commission 佣金 !d<R=L
commodity 商品 2Mk;r*FT
common stock 普通股 5+11J[~{
company 公司 4b[bj").A
compensation 賠償 NTD1QJ
compound interest 複利 _?:jZ1wZ
consignee 承銷人 Ufl\
uq3'H
consignment 寄銷 l;KrFJ6
consignor 寄銷人 L{P'mG=4
consolidated balance sheet 合併資產負債表 Ovc
9x\N
consolidated profit and loss account 合併損益表
pHoHngyi&
consolidation 合併 xhbN=L
construction cost 營建成本 kmc_%Wm}
construction revenue 營建收入 ]:#=[CH
contract 合同 0uIY6e0E
control account 統制賬戶 "d:rPJT)(@
copyright 版權 g=[OH
corporation 公司 5\# F5s}
cost 成本 o_`6oC"s
cost accounting 成本會計 CDM6o!ur3
cost of labour 勞工成本 i_Hm?Bi!F
cost of production 生產成本 m=sEB8P
cost of manufacture 製造成本
?[d4HKs
cost of sales 銷貨成本 >STthPO
cost price 成本價格 1R3,Z8j'
credit 貸方 ~;3#MAG
credit note 收款通知單 3!b
$R?kZ
creditor 債權人 ".
tW5O>
crossed check 橫線支票 pdRM%ug
current account 往來活期賬戶 Nna.N U1
current asset 流動資產 JyZuj>`
6
current liability 流動負債 )][U6 e
current profit and loss 本期損益 o[cOL^Xd1
debit 借方 T/g\v?>
debt 債務 sJ|pR=g)!
debtor 債務人 9^W7i]-Z
deed 契據 A|8"}Hm
deferred assets 遞延資產 Q__CW5&'u
deferred liabilities 遞延負債 }yK7LooM
delivery 交貨 w2.]
3QAZ
delivery expense 送貨費
kScZP8yw
delivery order 出貨單 yuZLsH
demand draft 即期匯票 i"}z9Ae~.
demand note 即期票據 !CUl1L1DSi
demurrage charge 延期費 E%bhd4$G
deposit 存款 4>=M"DhB
deposit slip 存款單 ~D9Cu>d9
depreciation 折舊 ?YW~7zG
direct cost 直接成本 K khuPBd2
direct labour 直接人工 ?Z 2,?G
director 董事 ZU`9]7"87B
discount 折扣 ~{I.qv)>M~
discount on purchase 進貨折扣 =@Oo
3*>
#gQn3.PX+y