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。 7.bN99{xPM
2k#t
.-
acceptance 承兌 *Dr5O 9Y
account 賬戶 "Mmf6hu
accountant 會計員 cjULX+h
accounting 會計 #G3N(wV3
accounting system 會計制度 > 8]j
accounts payable 應付賬款 V:bV ?lt
accounts receivable 應收賬款 Y@ F
accumulated profits 累積利益 jJwkuh8R
adjusting entry ?#123;整記錄 }1+%_|Y-E
adjustment ?#123;整 kpob b
administration expense 管理費用 &S74mV
advances 預付 8(X0
:
advertising expense 廣告費 K^%-NyV
agency 代理 m(sXk}e;1
agent 代理人 J7-^F)lu-
agreement 契約 ^&c$[~W
allotments 分配數 iz}sM>^
allowance 津貼 L&Qi@D0P
amalgamation 合併 "PpjoM
~
amortization 攤銷 oUW<4l
amortized cost 應攤成本 INMP"1
annuities 年金 w\|Ei(
applied cost 已分配成本 kRIB<@{
applied expense 已分配費用 UCqs}U8
applied manufacturing expense 己分配製造費用 M:ai<TZ]
apportioned charge 攤派費用 xQt 3[(Z
appreciation 漲價 h5@j`{
article of association 公司章程 ACBQ3
assessment 課稅 't>r
sp+#
assets 資產 :X .,
attorney fee 律師費 0kCQ0xB[a5
audit 審計 CdhSp$>
auditor 審計員 !}&"W,,0
average 平均數 |LYK
c.xo
average cost 平均成本 <d$A)S};W
bad debt 壞賬 ,J9}.}Hd
balance 餘額 {^RG%
&S
balance sheet 資產負債表 )@:l^$x
bank account 銀行賬戶 K^i"9D)A
bank balance 銀行結存 =v" xmx&4
bank charge 銀行手續費 #7z|mVzH
bank deposit 銀行存款 ?=|kC*$/G
bank discount 銀行貼現 ^GXEJU7U
bank draft 銀行匯票 m7 XjP2
bank loan 銀行借款 kC^.4n
om
bank overdraft 銀行透支 .L;",E
bankers acceptance 銀行承兌 _C+DB A
bankruptcy 破產 @oH[SWx
bearer 持票人 kN'Thq/ZE
beneficiary 受益人 , Fytk34
bequest 遺產 <]#o*_aFP
bill 票據 y' tRANxQ
bill of exchange 匯票 N
<pbO#e
bill of lading 提單 VbxAd 2')
bills discounted 貼現票據 kHU"AD}
.
bills payable 應付票據 }]h\/,
bills receivable 應收票據 Lk(S2
$)*
board of directors 董事會 *)PG-$6X&
bonds 債券 R+.
N n
bonus 紅利 ujx-jIhT_
book value 賬面價值 {
R*Y=Ie
bookkeeper 簿記員 X!0kK8v
bookkeeping 簿記 44C+h
branch office general ledger 支店往來賬戶 8gpB z'/,
broker 經紀人 -^fzsBL.
brought down 接前 Yk>8g;<
brought forward 接上頁 ul}'{|4
budget 預算 =WRO\lgv.
by-product 副產品 ;6<zjV7}
by-product sales 副產品銷售 +sn2Lw!^
capital 股本 <3#<I)#
capital income 資本收益 Oc-u=K,B
capital outlay 資本支出 iB{xvyR
capital stock 股本 i]M"Cu*
capital stock certificate 股票 tP]q4i
carried down 移後 +2O=s<fp
carried forward 移下頁 LkaG[^tfN
cash 現金 <$C<Ba?;?
cash account 現金賬戶 OWV/kz5'H
cash in bank 存銀行現金 /oDpgOn
cash on delivery 交貨收款 |4xo4%BQ>
cash on hand 庫存現金 T 'i~_R6
cash payment 現金支付 )H+h;U
cash purchase 現購 %AgA -pBp
cash sale 現沽 o_:Qk;t
cashier 出?#123;員 X<K9L7/*
cashiers check 本票 0 0,9azs
certificate of deposit 存款單折 QE6El'S
certificate of indebtedness 借據 ,Qo}J@e
(
certified check 保付支票 E(/ sXji!
certified public accountant 會計師 o>K &D$J;O
charges 費用 <rMv0y+r
charge for remittances 匯水手續費 <%r h/r
charter 營業執照 Gy^FrF
chartered accountant 會計師 `G0*l|m>
chattles 動產 4f
jC
check 支票 q4k`)?k9
che stub 支票存根 {|p"; uJ
closed account 己結清賬戶 d"!yD/RD
closing 結算 ^cb)f_
90
closing entries 結賬紀錄 4a 4N
C
closing stock 期末存貨 zg7G^!PU
closing the book 結賬 AJ4r/b}
columnar journal 多欄日記賬 c'~
[!,[b<
combination 聯合
RK;;b~
commission 佣金 #jgqkMOd,j
commodity 商品 E4i@|jE~)
common stock 普通股 aYBTrOd z
company 公司 <4sj@C
compensation 賠償 Z{#"-UG
compound interest 複利 OT%V{hD
consignee 承銷人 CnQg *+
consignment 寄銷 U%n,XOJ
consignor 寄銷人 cLHF9B5
consolidated balance sheet 合併資產負債表 ,N0uR@GN
consolidated profit and loss account 合併損益表
l-MxLcz
consolidation 合併 /o\U/I
construction cost 營建成本 &!OGIYC(
construction revenue 營建收入 bm^X!i5
contract 合同 >.LgsMRIKi
control account 統制賬戶 m1i4 ,
copyright 版權 kI<WvgoL
corporation 公司 (`F|nG=X
cost 成本 &h\CS8nT%
cost accounting 成本會計 h$|3
dz N
cost of labour 勞工成本
>kZ6f 4
cost of production 生產成本 v*vn<nPAQ>
cost of manufacture 製造成本 L2d:.&5
cost of sales 銷貨成本 yz8-&4YRNd
cost price 成本價格 yT&
x`3f"i
credit 貸方 :TlAL#
s&
credit note 收款通知單 W?=$V>)
creditor 債權人 @kz!{g]Sn
crossed check 橫線支票 k*OvcYL1A
current account 往來活期賬戶 AzxL%,_
current asset 流動資產 fqN75['n
current liability 流動負債 KS?mw`Nr
current profit and loss 本期損益 xl3zy~;
M
debit 借方 RA}U#D:$i
debt 債務 d&5c_6oW
debtor 債務人 8,_ -0_^$
deed 契據 hR!}u}ECd
deferred assets 遞延資產 #n=A)#'my
deferred liabilities 遞延負債 5cgo)/3M@}
delivery 交貨 +8^5C,V
delivery expense 送貨費 z'_&|-m
delivery order 出貨單 rAM*\=
demand draft 即期匯票 ,TEuM|
demand note 即期票據
C`3V=BB
demurrage charge 延期費 luibB&p1
deposit 存款 xv^Sh}\}
deposit slip 存款單 WN$R[N
depreciation 折舊 6zv;lx0<D&
direct cost 直接成本 6$;L]<$W>
direct labour 直接人工 :fRmUAK%
director 董事 qw5&Y$((
discount 折扣 ]GQv4-y
discount on purchase 進貨折扣 "/Om}*VhD
B;SzuCW