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。 ~[e;{45V
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acceptance 承兌 .&=nP?ZPC6
account 賬戶 x6\EU=,
accountant 會計員 R2yiExw<
accounting 會計 7RM$%'n\
accounting system 會計制度 "detDB
accounts payable 應付賬款 9^QiFgJ
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accounts receivable 應收賬款 m!SxX&m"G
accumulated profits 累積利益 ;*5$xs&=_Z
adjusting entry ?#123;整記錄 0#0[E ,
adjustment ?#123;整 _Je<_pl!D
administration expense 管理費用 b/HhGA0
advances 預付 4\a K C%5
advertising expense 廣告費 3#`_t :"A
agency 代理 s'qd%JxD
agent 代理人 n=WwB(}q
agreement 契約 #S)+eH
allotments 分配數 <0g.<n,
allowance 津貼 '`&gSL.1a@
amalgamation 合併 /J )MW{;O
amortization 攤銷 ER<LP@3k
amortized cost 應攤成本 Z5/^pyc
annuities 年金 X*hY?'Rp
applied cost 已分配成本 5RXZ$/
applied expense 已分配費用 |N/Grk4
applied manufacturing expense 己分配製造費用 $OB 2ZS"
apportioned charge 攤派費用 dc.9:u*w
appreciation 漲價 uP2e/a
article of association 公司章程 ?-%Q
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assessment 課稅 #pO=\lJ,
assets 資產 FOVghq@
attorney fee 律師費 8Yc'4v#}
audit 審計 _rt+OzZ*L
auditor 審計員 4v9jGwnz t
average 平均數 WyciIO1
average cost 平均成本 r0t4\d
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bad debt 壞賬 :@#9P
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balance 餘額 +A%|.;
balance sheet 資產負債表 Z>
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bank account 銀行賬戶 'ol8l Ia.P
bank balance 銀行結存 {2 l35K=
bank charge 銀行手續費 [Z9
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bank deposit 銀行存款 m_YXTwwx
bank discount 銀行貼現 #0>??]&r
bank draft 銀行匯票 9'+Eu)l:
bank loan 銀行借款 kT)[<`p
bank overdraft 銀行透支 n'*4zxAA
bankers acceptance 銀行承兌 nMm4fns
bankruptcy 破產 IlN: NS
bearer 持票人 PJ}d-
beneficiary 受益人 4A0
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bequest 遺產 !Q[j;f
bill 票據 *g7BR`Bt]z
bill of exchange 匯票 Io_bS+
bill of lading 提單 ?1Os%9D*
bills discounted 貼現票據 t7GK\B8:
bills payable 應付票據
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bills receivable 應收票據 d8D0 28d
board of directors 董事會 ;B*im
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bonds 債券 iB4`w\-o
bonus 紅利 fghw\\]3
book value 賬面價值 wO<.wPa`
bookkeeper 簿記員 }@6Tcn1
bookkeeping 簿記 >,%or cN
branch office general ledger 支店往來賬戶
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broker 經紀人 x -;tV=E}
brought down 接前 F(h
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brought forward 接上頁 w{F{7X$^
budget 預算 |m{u]9
by-product 副產品 7slpj8
by-product sales 副產品銷售 U]Y</>xGI
capital 股本 o6bT.{8\
capital income 資本收益 aF8'^xF
capital outlay 資本支出 ZZ'5BfI"I%
capital stock 股本 LH}]& >F
capital stock certificate 股票 >lPWji'4;
carried down 移後 Y
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carried forward 移下頁 a4d7;~tZ
cash 現金 jD
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cash account 現金賬戶 P;8nC:z L
cash in bank 存銀行現金
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cash on delivery 交貨收款 '
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cash on hand 庫存現金 r=}v`
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cash payment 現金支付 q4MR9ig1E_
cash purchase 現購 JjMa
cash sale 現沽 HQkK8'\LP
cashier 出?#123;員 jK^Q5iD
cashiers check 本票 j+"w2
certificate of deposit 存款單折 %eOO8^N
certificate of indebtedness 借據 216=7O2F
certified check 保付支票 X+2uM+
certified public accountant 會計師 8sus$:Ry
charges 費用 X 0vcBHh
charge for remittances 匯水手續費 ;cEoc(<?
charter 營業執照 !jWE^@P/B
chartered accountant 會計師 )4#YS$B$@)
chattles 動產 }3O 0nab
check 支票 \s?8}k
che stub 支票存根 /hN;\Z[@
closed account 己結清賬戶 fI
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closing 結算 xovsh\s
closing entries 結賬紀錄 [$X^r<|P@
closing stock 期末存貨 @WCA7DW!
closing the book 結賬 8IkmFXj
columnar journal 多欄日記賬 !8e;3W
combination 聯合 %?hvN
commission 佣金 G^|!'V
commodity 商品 Xj9\:M-
common stock 普通股 [H[L};%=j
company 公司 \
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compensation 賠償 ({3Ap{Q}
compound interest 複利 {E[t(Ig
consignee 承銷人 ,njlKkFw^Z
consignment 寄銷 Y&<]:)
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 hd*GDjmRQ/
consolidated profit and loss account 合併損益表 ZEK,Z['
consolidation 合併 Jmuyd\?,b
construction cost 營建成本 g=/!Ry=
construction revenue 營建收入 Xub*i^(]
contract 合同 n:[@#xs-
control account 統制賬戶 A$M8w9
copyright 版權 ck< `kJ`b
corporation 公司 [l/!
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cost 成本 %M3L<2
cost accounting 成本會計 uBK0+FLL@
cost of labour 勞工成本 PN3 Qxi4F
cost of production 生產成本 _N {4Rs0
cost of manufacture 製造成本 G@KDRv
cost of sales 銷貨成本 9W0*|!tQ,+
cost price 成本價格 '&+]85_&$
credit 貸方 W#+f2 RR
credit note 收款通知單 R<
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creditor 債權人 _NB*+HVo
crossed check 橫線支票 r+d+gO.
current account 往來活期賬戶 ! 1Hs;K
current asset 流動資產 7},oY""8
current liability 流動負債 &) 64:l&
current profit and loss 本期損益 182g6/,
debit 借方 * RyU*au
debt 債務 "=w:LRw
debtor 債務人 xG;;ykh.]
deed 契據 -g."{
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deferred assets 遞延資產 xL*J9&~iG
deferred liabilities 遞延負債 gnG
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delivery 交貨 \%&A? D
delivery expense 送貨費 U9\\8
delivery order 出貨單 p+8o'dl8=
demand draft 即期匯票 Q}G2f4
demand note 即期票據 ,]@K,|pC)
demurrage charge 延期費 z4 <_>)p
deposit 存款 6J\ 2=c`
deposit slip 存款單 <(@Z#%O9)
depreciation 折舊 >|z:CX$]
direct cost 直接成本 b*Q3j}c Z
direct labour 直接人工 Qd~z<U l
director 董事 S6}_N/;6~
discount 折扣 064k;|>D
discount on purchase 進貨折扣 a{L&RRJ
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