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。 Mu?hB{o1
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acceptance 承兌 z0Bw+&
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account 賬戶 <~}#Q,9
accountant 會計員 JZM:R
accounting 會計 G<f"_NT
accounting system 會計制度 d9>k5!
accounts payable 應付賬款 4EtP|
accounts receivable 應收賬款 d|?'yX
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 1P1"x
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adjustment ?#123;整 ;[}<xw3):
administration expense 管理費用 P.Uz[_&l6
advances 預付 5C&]YT3)
advertising expense 廣告費 6;8Jy
agency 代理 Jfs$VGZP;
agent 代理人 Nt^9N
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agreement 契約 ; M%n=+[O
allotments 分配數 ds9L4zfO
allowance 津貼 Y::I_6[eV
amalgamation 合併 >lg-j-pV
amortization 攤銷 v2tKk^6`(i
amortized cost 應攤成本 gBZ1We u-'
annuities 年金 )1!jv!
applied cost 已分配成本 /^F$cQX(
applied expense 已分配費用 O^W.5SaR
applied manufacturing expense 己分配製造費用 d
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apportioned charge 攤派費用 lm
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appreciation 漲價 ~c*$w O\
article of association 公司章程 Np?%pB!Q
assessment 課稅 i& ,Wg8#R
assets 資產 ^Cm9[1p
attorney fee 律師費 ;E{k+vkqy
audit 審計 O=Cz*j
auditor 審計員 as%ab[ fX
average 平均數 D:yj#&I
average cost 平均成本 J4
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bad debt 壞賬 7Y>17=|
balance 餘額 Eoo[)V#x{
balance sheet 資產負債表 6zfi\(fop
bank account 銀行賬戶 I2R"
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bank balance 銀行結存 L-}6}5[
bank charge 銀行手續費 j~ )GZV
bank deposit 銀行存款 ygA~d9"
bank discount 銀行貼現 9ne13qVm+
bank draft 銀行匯票 NLz[F`I
bank loan 銀行借款 1oSrhUTy
bank overdraft 銀行透支 86BY032H
bankers acceptance 銀行承兌 q4~w
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bankruptcy 破產 IJ`%Zh{f
bearer 持票人 eA$wJ$*
beneficiary 受益人 N5SePA\ ,?
bequest 遺產 jBO/1h=
bill 票據 yG`J3++
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bill of exchange 匯票 TfbB1
bill of lading 提單 /7)l 22<
bills discounted 貼現票據 Hlr[x
bills payable 應付票據 ^"?fZSC
bills receivable 應收票據 #Pf?.NrTn
board of directors 董事會 _8f?
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bonds 債券 ~rN:4Q]/
bonus 紅利 W8$ky[2R
book value 賬面價值 cen[|yCtOH
bookkeeper 簿記員 :U}.
bookkeeping 簿記 %)|pUa&
branch office general ledger 支店往來賬戶 b3Uw"{p
broker 經紀人 {-T}"WHg7
brought down 接前 K>tubLYh
brought forward 接上頁 )5479Eb_
budget 預算 srh>"
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by-product 副產品 >+P5Zm(_
by-product sales 副產品銷售 / X
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capital 股本 =u5a'bp0;;
capital income 資本收益 IsC`r7
capital outlay 資本支出 d=q&%gqN
capital stock 股本 m=hlim;P,
capital stock certificate 股票 |A'y|/)#Z
carried down 移後 DaN=NURDV
carried forward 移下頁 Y M<8>d
cash 現金 OVo3.
cash account 現金賬戶 'nrXRDb
cash in bank 存銀行現金 .]0u#fz0y
cash on delivery 交貨收款 $ e<1 08)]
cash on hand 庫存現金 ]r^/:M
cash payment 現金支付 q,8TOn
cash purchase 現購 v*.[O/,EBR
cash sale 現沽 -/y]'_a
cashier 出?#123;員 %a_ rYrL
cashiers check 本票 rW8.bMmM
certificate of deposit 存款單折 N5yt'.d
certificate of indebtedness 借據 _:B/XZ
certified check 保付支票 k"kGQk4
certified public accountant 會計師 eNwF<
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charges 費用 BkP'b{z|
charge for remittances 匯水手續費 %z0;77[1 I
charter 營業執照 Qcy
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chartered accountant 會計師 -|"[S"e
chattles 動產 pn:) Rq0
check 支票 ","O8'$OC
che stub 支票存根 E=H>|FgS
closed account 己結清賬戶 zA
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closing 結算 &!xePKvO6k
closing entries 結賬紀錄 >o]
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closing stock 期末存貨 ?=bqya"Y
closing the book 結賬 PQkFzyk
columnar journal 多欄日記賬 BrHw02G
combination 聯合 O3YD
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commission 佣金 /e2CB "c
commodity 商品 xzZ2?zWi
common stock 普通股 k3HPY}-
company 公司 z frEM
compensation 賠償 0gLl>tF[H
compound interest 複利 8l?mNapy
consignee 承銷人 P1r)n{;
consignment 寄銷 B"@3Q av3
consignor 寄銷人 8NE+G.:G
consolidated balance sheet 合併資產負債表 lBpy0lo#
consolidated profit and loss account 合併損益表 TbUouoc
consolidation 合併 d7f{2
construction cost 營建成本 t-;zgW5mwF
construction revenue 營建收入 0Z m^6T
contract 合同 &}:]uC
control account 統制賬戶 [1LlzCAFBw
copyright 版權 (R9{wGV [
corporation 公司 TZl^M h[a
cost 成本 I)JqaM
cost accounting 成本會計
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cost of labour 勞工成本 SU,#:s(
cost of production 生產成本 JB
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cost of manufacture 製造成本 a_GnN\kX^Z
cost of sales 銷貨成本 Z8Jrt3l{2
cost price 成本價格 l\HLlwYO
credit 貸方 KBe\)Vs
credit note 收款通知單 u!B6';XY
creditor 債權人 ? ZqvR^
crossed check 橫線支票 A"V($:>U
current account 往來活期賬戶 $ouw*|<
current asset 流動資產 G2 E4
current liability 流動負債 Q[wTV3d
current profit and loss 本期損益 Jp d|<\M
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debit 借方 Qf>$'C(7!a
debt 債務 @U 6jd4?)
debtor 債務人 !:GlxmtoW?
deed 契據 I<``d Ne9Q
deferred assets 遞延資產 *%nV<}e^_=
deferred liabilities 遞延負債 `<"@&N^d
delivery 交貨 |h7 d#V>
delivery expense 送貨費 6w"_sK?
delivery order 出貨單 fK0VFN8<I
demand draft 即期匯票 *K57($F
demand note 即期票據 C-}@.wr(
demurrage charge 延期費 G0izZWc
deposit 存款 +D@+j
deposit slip 存款單 FJ/c(K
depreciation 折舊 4X1!t
direct cost 直接成本 #hQ#_7
direct labour 直接人工 Rs +),
director 董事 Vq IzDs
discount 折扣 e2dg{n$6"
discount on purchase 進貨折扣 1Mtm?3Pt
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