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。
y)GH=@b
s?~lMm' !
acceptance 承兌 &$8YW]1M
account 賬戶 uwo\FI
accountant 會計員 q3}WO]TBj
accounting 會計 9L9qLF5 t
accounting system 會計制度 \<0xg[
accounts payable 應付賬款 x#c%+
accounts receivable 應收賬款 cyPJ(&;
accumulated profits 累積利益 qEajT"?
adjusting entry ?#123;整記錄 1Zt>andBF
adjustment ?#123;整 b>x03%
administration expense 管理費用 >Pf\"%*
advances 預付 ^g
N/ 5
advertising expense 廣告費 w~wg[d
agency 代理
$~r_&1
agent 代理人 Q7 @oAeNd
agreement 契約 L5 Q^cY]p
allotments 分配數 X(JE]6_
allowance 津貼 W\5PsGUsv
amalgamation 合併 Z,1b$:+
amortization 攤銷 y ]D[JX[
amortized cost 應攤成本 g#b9xTGJ^
annuities 年金 S?<hs,
applied cost 已分配成本 0AD8X+M{P
applied expense 已分配費用 k<}3_
applied manufacturing expense 己分配製造費用 .)Zs:50l
apportioned charge 攤派費用 2wwJ>iR`
appreciation 漲價 ><i: P*ht
article of association 公司章程 H7dT6`<~Y
assessment 課稅 $(+#$F<eo+
assets 資產 J^y?nE(j
attorney fee 律師費 0S2/,[-u+
audit 審計 OWT|F0.1$k
auditor 審計員 -OXC;y
average 平均數 PWk\#dJN&
average cost 平均成本
J>8kJCh9g
bad debt 壞賬 9:,ZG4s
balance 餘額 YDYN#Ob(;
balance sheet 資產負債表 _o7t| pl~
bank account 銀行賬戶 @UQ421Z`
bank balance 銀行結存 $Ts;o
bank charge 銀行手續費 )f,9 h
bank deposit 銀行存款 YF)k0bu&;
bank discount 銀行貼現 t W}"PKv
bank draft 銀行匯票 " 6ScVa5)
bank loan 銀行借款 TyY%<NCIb
bank overdraft 銀行透支 DIw9ov>k
bankers acceptance 銀行承兌 'Y0h w
bankruptcy 破產 Lu
CiO
bearer 持票人 +t%1FkI\
beneficiary 受益人 i
?PgYk&}
bequest 遺產 (7Ln~J*
bill 票據 nrg$V>pD
bill of exchange 匯票 ]-;MY@
bill of lading 提單 j]C}S*`"
bills discounted 貼現票據 V5' (op /
bills payable 應付票據 Jq?Fi'2F%
bills receivable 應收票據 ksf6O$
board of directors 董事會 h43py8v
bonds 債券 {5]c\_.
bonus 紅利 qe'RvBz
book value 賬面價值 D)tL}X$
bookkeeper 簿記員 AQwai>eL
bookkeeping 簿記 83J63Xa
branch office general ledger 支店往來賬戶 >&ENrvaJ
broker 經紀人 ;Z); k`j
brought down 接前 V1haAP[#
brought forward 接上頁 u|LDN*#DW
budget 預算 Zc'^iDAY
by-product 副產品 |A\o
by-product sales 副產品銷售 _L
+j6N.h1
capital 股本 Vh?RlIUA
capital income 資本收益 QP/ZD|/ t1
capital outlay 資本支出 u+^KP>rM(
capital stock 股本 60 %VG
capital stock certificate 股票 sI.p(
-KQ
carried down 移後 mLx=Zes:.
carried forward 移下頁 ,0c]/Sd*p
cash 現金 _F8THYg (
cash account 現金賬戶 UA|\
D]xe
cash in bank 存銀行現金 \)?+6D'#
cash on delivery 交貨收款 SlG^ H
cash on hand 庫存現金 8@Bm2?$}g
cash payment 現金支付 udXzsY9Ng
cash purchase 現購 >#)%/Ti}DU
cash sale 現沽 !_FTy^@c2
cashier 出?#123;員 @lWYc`>}
cashiers check 本票 z'*"iaX<c
certificate of deposit 存款單折 33; '6/
certificate of indebtedness 借據 O>'tag
certified check 保付支票 NeJ->x,
certified public accountant 會計師 _xmQGX!|
charges 費用 n
=WH=:&
charge for remittances 匯水手續費 E]v?:!!ds
charter 營業執照 !nq`Py MR
chartered accountant 會計師 mFeR
~Bi>!
chattles 動產 N\];
{pe>
check 支票 F2Y!aR
che stub 支票存根 K
Y}H-
closed account 己結清賬戶 G<*
Iw>ep
closing 結算 .9N7`
closing entries 結賬紀錄 Paeq
closing stock 期末存貨 iCLH
closing the book 結賬 &Q#*Nnb3
columnar journal 多欄日記賬 ~>N63I6
combination 聯合 J?ED
z,
commission 佣金 TMo
DN%{
commodity 商品 q#@r*hl
common stock 普通股
c&I
company 公司 ?O3d Sxi
compensation 賠償 \m%c"'[
compound interest 複利 <MX
consignee 承銷人 f%i%QZP
consignment 寄銷 ,<Z,- 0S
consignor 寄銷人 DVVyWn[
consolidated balance sheet 合併資產負債表 R}cNhZC
consolidated profit and loss account 合併損益表 TEh.?
consolidation 合併 R7U%v"F>`
construction cost 營建成本 9K#3JyW*
construction revenue 營建收入 _6V1oe2
contract 合同 )$1>6C\
control account 統制賬戶 [sjkm+
?
copyright 版權 .6T0d
4,1
corporation 公司
r@m]#4
cost 成本 *c [^/
cost accounting 成本會計 ,wM4X']HR
cost of labour 勞工成本 Sb> &m
cost of production 生產成本 r~
2hTie
cost of manufacture 製造成本 .izq}q*P
cost of sales 銷貨成本 gnjhy1o
cost price 成本價格 ;g? |y(xv
credit 貸方 @"MQ6u G>
credit note 收款通知單 RgA"`p7{
creditor 債權人 8#VD u(
crossed check 橫線支票 NPS*0 y/
current account 往來活期賬戶 mL pM8~L
current asset 流動資產 \xbUr`WBY
current liability 流動負債 S<-nlB
s.
current profit and loss 本期損益 ;Xy=;Z.]i
debit 借方 vsZ?cd
debt 債務 Dsp$Nr%*
debtor 債務人 A+gS'DZ9C
deed 契據 :)D7_[i
deferred assets 遞延資產 S,nELV~!
deferred liabilities 遞延負債 ~!5=o{wy
delivery 交貨 ~mARgv
delivery expense 送貨費 P!E2.K,
delivery order 出貨單 9aY8`
B
demand draft 即期匯票 ,aLwOmO
demand note 即期票據 ^a_a%ws
demurrage charge 延期費 [5& nH@og
deposit 存款 i/%lB
deposit slip 存款單 &=BzsBh
depreciation 折舊 <K`E*IaW
direct cost 直接成本 jT=|!,Pn
direct labour 直接人工 |Ia9bg'1U
director 董事 CDRbYO
discount 折扣 flo$[]`.7
discount on purchase 進貨折扣 C_kuW+H
[GI~ &