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。 mc$c!Ax*
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acceptance 承兌 \AK|~:\]
account 賬戶 H*\ }W
accountant 會計員 @g= A\2
accounting 會計 DU7Ki6
accounting system 會計制度
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accounts payable 應付賬款 (wY%$kW4
accounts receivable 應收賬款 >Ia(g0
accumulated profits 累積利益 UZAWh R
adjusting entry ?#123;整記錄 [
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adjustment ?#123;整 9vj:=,TNu
administration expense 管理費用 *r%mqAx(
advances 預付 1VZ>*Tl
advertising expense 廣告費 I]
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agency 代理 h.Dk>H_G
agent 代理人 0'~b<>G%
agreement 契約 Uq+
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allotments 分配數 YJ6vyG>%C
allowance 津貼 *nC,=2
amalgamation 合併
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amortization 攤銷 AeJM[fCMa
amortized cost 應攤成本 0F~9t!
annuities 年金 IIR?@/q
applied cost 已分配成本 BxT~1SBFq
applied expense 已分配費用 IGqmH=-
applied manufacturing expense 己分配製造費用 JX/d;N7a
apportioned charge 攤派費用 QJE-$ :
appreciation 漲價 ( gFA? aD<
article of association 公司章程 7S7!
assessment 課稅 & T|-K\*
assets 資產 uE|[7,D7;u
attorney fee 律師費 s+w<!`-
audit 審計 !fV6KkV
auditor 審計員 ?^!dLW
average 平均數 gdZVc9_
average cost 平均成本 #&:nkzd
bad debt 壞賬 V$_0VN'+Z
balance 餘額 4>Y\2O?**
balance sheet 資產負債表 &B85;
bank account 銀行賬戶 ,6bMfz
bank balance 銀行結存 <EUSl|6
bank charge 銀行手續費 +UsR
bank deposit 銀行存款 3"hR:'ts
bank discount 銀行貼現 a?MtY
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bank draft 銀行匯票 ]VH@\
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bank loan 銀行借款 %Uk/P
bank overdraft 銀行透支 Iq=B]oE
bankers acceptance 銀行承兌 BT1'@qF
bankruptcy 破產 3d<HIG^W}
bearer 持票人 `;qZ$HH
beneficiary 受益人 8JrGZ8Q4RM
bequest 遺產 wEbs E<</
bill 票據 Iz8^?>X
bill of exchange 匯票 Ny'v/+nQ
bill of lading 提單 <`*P/V
bills discounted 貼現票據 htRZ}e
bills payable 應付票據 *!
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bills receivable 應收票據 @[RY8~
board of directors 董事會 b?NeSiswn
bonds 債券 y
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bonus 紅利 %Eh%mMb^
book value 賬面價值
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bookkeeper 簿記員 \@3
bookkeeping 簿記 e;'T?&t
branch office general ledger 支店往來賬戶 X&~
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broker 經紀人 <^_?
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brought down 接前 ?t42=nvf
brought forward 接上頁
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budget 預算 a0.3$
by-product 副產品
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by-product sales 副產品銷售 kAliCD)
capital 股本 F.5b|&@
capital income 資本收益 o)=VPUe
capital outlay 資本支出 IyN9
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capital stock 股本 ({VBp[Mh
capital stock certificate 股票 z=_{jjs
carried down 移後 1n(}Q1fa
carried forward 移下頁 =M#?* e
cash 現金 ZcRm5Du~:
cash account 現金賬戶 I{I
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cash in bank 存銀行現金 D*gVS
cash on delivery 交貨收款 ?|J+dW
cash on hand 庫存現金 d)ZSzq
cash payment 現金支付 WGluY>C;
cash purchase 現購 uW9M&"C~
cash sale 現沽 Kn$1W=B1.
cashier 出?#123;員 'aP*++^
cashiers check 本票 I=yj
certificate of deposit 存款單折 )o</gt )
certificate of indebtedness 借據 M9g\/]Io;
certified check 保付支票 O9X:1>a@i
certified public accountant 會計師 gA1in
charges 費用 .l5 "X>
charge for remittances 匯水手續費 WbWW=(N'd
charter 營業執照 HHTsHb{7
chartered accountant 會計師 #
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chattles 動產
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check 支票 -+>r4
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che stub 支票存根 dd7nO
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closed account 己結清賬戶 {4aY}=
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closing 結算 ]"g >>
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closing entries 結賬紀錄 \g1@A"
closing stock 期末存貨 Q9xx/tUW
closing the book 結賬 Zt2@?w;
columnar journal 多欄日記賬 AE4~M`6D
combination 聯合 GR[>mkW!M
commission 佣金 M .`
commodity 商品 s8d}HI
common stock 普通股 K[gWXBP
company 公司 3@`H<tP'6o
compensation 賠償 [ky6E*dV`
compound interest 複利 5vF}F^
consignee 承銷人 u<shhb-
consignment 寄銷 UZ\*]mxT
consignor 寄銷人 HU[nN*
consolidated balance sheet 合併資產負債表 c_bVF 'Bz
consolidated profit and loss account 合併損益表 q VdC ?A|
consolidation 合併 G+X[R^RD
construction cost 營建成本 UnWGMo?JEi
construction revenue 營建收入 s
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contract 合同 CCh8? sM
control account 統制賬戶 t?nc0;Q9,@
copyright 版權 km\ld&d]$
corporation 公司 0yC`9g)(
cost 成本 1uS-Tx
cost accounting 成本會計 zL},`:(.
cost of labour 勞工成本 /3[9{r
cost of production 生產成本 <j
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cost of manufacture 製造成本 c\MsVH2|
cost of sales 銷貨成本 0 {JK4]C
cost price 成本價格 %FyygT b;S
credit 貸方 R=?po=
credit note 收款通知單 {rvbo1t
creditor 債權人 >6I.%!jU
crossed check 橫線支票 d[]p_oIQq
current account 往來活期賬戶 CSL{Q
current asset 流動資產 2>}\XKF).
current liability 流動負債 x:?a;m uf
current profit and loss 本期損益 }S
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debit 借方 uB<F.!3
debt 債務 p=~h|(M|
debtor 債務人 xeHb89GnoQ
deed 契據 ytve1<.Ff
deferred assets 遞延資產 rFq@]t3q
deferred liabilities 遞延負債 9S1Ti6A
delivery 交貨 5M Wvu,'%8
delivery expense 送貨費 `N,Vs n"
delivery order 出貨單 xEiX<lguyN
demand draft 即期匯票 JOdwv4(3V
demand note 即期票據 (eRKR2% q
demurrage charge 延期費 PNJ
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deposit 存款 &=-e`=qJ'6
deposit slip 存款單 i2:+h}o$e
depreciation 折舊 Sc/`=h]T
direct cost 直接成本 9y^kb+
direct labour 直接人工 ^'7C0ps+A
director 董事 MxgLzt
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discount 折扣 !b7'>b'J<1
discount on purchase 進貨折扣 R#/?AD&
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