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。 _STB$cZ
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acceptance 承兌 j Ib
account 賬戶 ~\nBjM2
accountant 會計員 cR-~)UyrO
accounting 會計 u.px
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accounting system 會計制度 4Q=ftY<
accounts payable 應付賬款 /e\{
accounts receivable 應收賬款 7DW]JK l
accumulated profits 累積利益 pqM~l&
adjusting entry ?#123;整記錄 3XiO@jzre
adjustment ?#123;整 $v.C0
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administration expense 管理費用 ? ]sM8Bd}
advances 預付 0rk]/--FGJ
advertising expense 廣告費 h.rD}N\L
agency 代理 x)rlyjFM
agent 代理人 y
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agreement 契約 LgmvKW|
allotments 分配數 e)nimq
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allowance 津貼 ){s*n=KIO
amalgamation 合併 Y /TlE?
amortization 攤銷 5
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amortized cost 應攤成本 $ZPX]2D4B#
annuities 年金
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applied cost 已分配成本 7x]4`#u
applied expense 已分配費用 ?71+f{s
applied manufacturing expense 己分配製造費用 HC {XX>F^
apportioned charge 攤派費用 6Q4X6U:WB
appreciation 漲價 J`M&{UP
article of association 公司章程 1:C:?ZC#c
assessment 課稅 y #f
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assets 資產 =M 6[URZ
attorney fee 律師費 ~jU/<~s
audit 審計 =+5,B\~q@C
auditor 審計員 r90+,aLM#?
average 平均數 P47V:E%
average cost 平均成本 S&O3HC
bad debt 壞賬 pN6%&@) =
balance 餘額 e/_C
balance sheet 資產負債表 GJi~y
bank account 銀行賬戶 vq*Q.0 M+
bank balance 銀行結存 =*BIB5
bank charge 銀行手續費 pnyWcrBf
bank deposit 銀行存款 Mvj;ic6iK
bank discount 銀行貼現 B@Co'DV[/]
bank draft 銀行匯票 }/dRU${!
bank loan 銀行借款 i>L+gLW
bank overdraft 銀行透支 snM Z0W
bankers acceptance 銀行承兌 +.B<Hd
bankruptcy 破產 Mk<Vydds
bearer 持票人 _i_Q?w`
beneficiary 受益人 R;whW:Tx
bequest 遺產 h/eR
bill 票據 +'@+x'/{^
bill of exchange 匯票 wCs^J48=
bill of lading 提單 yfQ5:X
bills discounted 貼現票據 KAA-G2%M
bills payable 應付票據 ha@L94Lq
bills receivable 應收票據 IH48|sa
board of directors 董事會 0Q,g7K<d
bonds 債券 5[l8y,
bonus 紅利 -hcS]~F
book value 賬面價值 nZ1zJpBmI
bookkeeper 簿記員 'mCe=Y
bookkeeping 簿記 `J<*9dq%
branch office general ledger 支店往來賬戶 <P ,~eX(r
broker 經紀人 !1T\cS#1%
brought down 接前 'AGto'Yy;
brought forward 接上頁 1 Q;}zHd
budget 預算 Z 2}ah
by-product 副產品 %R#L
by-product sales 副產品銷售 NqHy%'R
capital 股本 m`#Od^vk
capital income 資本收益 [L`
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capital outlay 資本支出 !?f5>Bl
capital stock 股本 mvW%
capital stock certificate 股票
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carried down 移後 _LP/!D
carried forward 移下頁 #1c]PX
cash 現金 rD?L
cash account 現金賬戶 682Z}"I0
cash in bank 存銀行現金 q/3ziV
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cash on delivery 交貨收款 kh~'Cn "O
cash on hand 庫存現金 V6$xcAE"</
cash payment 現金支付 ]Y6cwZOe
cash purchase 現購 d\MLOXnLq;
cash sale 現沽 76tdJ!4Z
cashier 出?#123;員 Vt^3iX{!
cashiers check 本票 VUTacA Y>L
certificate of deposit 存款單折 5Dp
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certificate of indebtedness 借據 Y^Nuz/
certified check 保付支票 U<"WK"SM
certified public accountant 會計師 &uP~rEJl+
charges 費用 I{JU-Jk|
charge for remittances 匯水手續費 gM>t0)mGK
charter 營業執照 Gir#
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chartered accountant 會計師 NW~z&8L
chattles 動產 bQe^Px5
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check 支票 T@}|zDC#
che stub 支票存根 T +5X0 Nv
closed account 己結清賬戶 kK8itO
closing 結算 +[\eFj|=
closing entries 結賬紀錄 hLJM%on
closing stock 期末存貨 &1%q"\VI
closing the book 結賬 $VAx:Y|
columnar journal 多欄日記賬 !-s!f&_
combination 聯合 4tg<iH{
commission 佣金 PFUO8>!pA\
commodity 商品 GdB.4s^
common stock 普通股 xw{-9k-~
company 公司 #T`t79*N
compensation 賠償 3mPjpm
compound interest 複利 Bwr3jV?S
consignee 承銷人 yx V:
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consignment 寄銷 Va Z!.#(P
consignor 寄銷人 f}guv~K
consolidated balance sheet 合併資產負債表 Cs2;z:O]
consolidated profit and loss account 合併損益表 N@B9
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consolidation 合併 R.7 :3h
construction cost 營建成本 (F7(^.MG
construction revenue 營建收入 !+u"3;%h
contract 合同 f3`7tA
control account 統制賬戶 MO;X>D =
copyright 版權 kq\)MQ"/X
corporation 公司 &d7Z6P'`G
cost 成本 UR:aD_h
cost accounting 成本會計 kyR*D1N&)
cost of labour 勞工成本 ^Rm
cost of production 生產成本 "#mBcQ;QLV
cost of manufacture 製造成本 B^).BQ
cost of sales 銷貨成本 iy
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cost price 成本價格 keRE==(D
credit 貸方 }kg ye2[
credit note 收款通知單 VDTcR
creditor 債權人 XMG]Wf^%\<
crossed check 橫線支票 tabT0
current account 往來活期賬戶 UH7jP#W%=
current asset 流動資產 R_=6GZH$G
current liability 流動負債 Jk,;JQ
current profit and loss 本期損益 0M\D[mg
debit 借方 X.`~>`8
debt 債務 s/089jlc
debtor 債務人 NnVnUgx
deed 契據 e%W$*f
deferred assets 遞延資產 A 7[:5$
deferred liabilities 遞延負債 ftH:r_"O#
delivery 交貨 FLEo*9u>b
delivery expense 送貨費 e{Z &d
delivery order 出貨單 fFQ|T:vm
demand draft 即期匯票 $ImrOf^qt
demand note 即期票據 .bio7c6
demurrage charge 延期費 Z1"v}g
deposit 存款 B#9{-t3Vf
deposit slip 存款單 R##~*>#
depreciation 折舊 NO :a;
direct cost 直接成本 6Cp]NbNrq
direct labour 直接人工 tJN<PCG6"
director 董事 oY, %Iq
discount 折扣 fDLG>rXPT
discount on purchase 進貨折扣 IsR!'%Pu
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