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。 *|n-Hr
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acceptance 承兌 l
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account 賬戶 n sW#
accountant 會計員 moz*=a
accounting 會計 T)4pLN
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accounting system 會計制度 c"F3[mrff
accounts payable 應付賬款 CCx_|>
accounts receivable 應收賬款 b{4@~>i
accumulated profits 累積利益 &q8oalh
adjusting entry ?#123;整記錄 rnX
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adjustment ?#123;整 .Y`;{)
administration expense 管理費用 X$mCn#8m
advances 預付 ,
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advertising expense 廣告費 9=RfGx
agency 代理 ^phgNzD
agent 代理人 8);G'7O
agreement 契約
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allotments 分配數 }[2
allowance 津貼 3(&f!<Uy
amalgamation 合併 5=cS5q@
amortization 攤銷 T)N_ ~f|
amortized cost 應攤成本 'tyblj C
annuities 年金 Kd,8PV*_
applied cost 已分配成本 +hiskV@ v
applied expense 已分配費用 Vd%%lv{v
applied manufacturing expense 己分配製造費用 LeP;HP|
apportioned charge 攤派費用 g+v.rmX
appreciation 漲價 dC,a~`%O
article of association 公司章程 cl,\N\
assessment 課稅 z.d1>w
assets 資產 kz30! L
attorney fee 律師費 P6G&3yPt
audit 審計 )SjhOvm
auditor 審計員 XWd;-%
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average 平均數 "2m (*+
average cost 平均成本 ,ICn]P
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bad debt 壞賬 tRC*@>I$
balance 餘額 Hs6?4cgj
balance sheet 資產負債表 )/87<Y;o
bank account 銀行賬戶 U=ek_FO
bank balance 銀行結存 M0) q
bank charge 銀行手續費 Fi!BXngbd
bank deposit 銀行存款 (D5sJ$&E@\
bank discount 銀行貼現 Xg4iH5!E
bank draft 銀行匯票 _dQg5CmlG
bank loan 銀行借款 v~.nP}
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bank overdraft 銀行透支 uE'O}Y95
bankers acceptance 銀行承兌 arWP]%E0W
bankruptcy 破產 [uLwr$N<%L
bearer 持票人 (8Ptuh6\\2
beneficiary 受益人 f$y`tT %o
bequest 遺產 @y ImR+^.7
bill 票據 uCB>".'kM
bill of exchange 匯票 6<hE]B)
bill of lading 提單 XK+"
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bills discounted 貼現票據 @'AjEl:&-_
bills payable 應付票據 <@448,9&
bills receivable 應收票據 ,h<xL-
board of directors 董事會 NNgpDL*
bonds 債券 4it^-M
bonus 紅利 tg~@(IT}j
book value 賬面價值 Tf*DFyr
bookkeeper 簿記員 fFe{oR
bookkeeping 簿記 z?3t^UPW
branch office general ledger 支店往來賬戶 w,)O*1't
broker 經紀人 ;07>ZH%
brought down 接前 % S vfY {
brought forward 接上頁 T9'd?nw9
budget 預算 wJAJ
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by-product 副產品 {9
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by-product sales 副產品銷售 nDU=B.?E{O
capital 股本 *Ei(BrL/;
capital income 資本收益
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capital outlay 資本支出 UURYK~$K:
capital stock 股本 \#(tI3
capital stock certificate 股票 eJ
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carried down 移後 ABaK60.O[O
carried forward 移下頁 ^0tO2$
cash 現金 6k9cvMs%H
cash account 現金賬戶 AY x*Ngn
cash in bank 存銀行現金 o)2KQ$b>Q
cash on delivery 交貨收款 1=@csO_yn
cash on hand 庫存現金 N|5fkx<d^
cash payment 現金支付 $o%:ST4
cash purchase 現購 Cm"7f!(#
cash sale 現沽 )q|a Sd
cashier 出?#123;員 ascY E
cashiers check 本票 k}&7!G@T
certificate of deposit 存款單折 FGey%:p9$
certificate of indebtedness 借據 +5i~}Q!
certified check 保付支票 Kt5k_9
certified public accountant 會計師 mDdL7I
charges 費用 % B^BN|r
charge for remittances 匯水手續費 P _x(`H
charter 營業執照 %y|L'C,ge"
chartered accountant 會計師 -]. a0
chattles 動產 Y
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check 支票 "$krK7Z
che stub 支票存根 MU>6s`6O
closed account 己結清賬戶 `UD,ne
closing 結算 vq` M]1]FO
closing entries 結賬紀錄 ia#8 ^z
closing stock 期末存貨 w.o>G2u
closing the book 結賬 P
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columnar journal 多欄日記賬 :\F1S:&P
combination 聯合 5q,ZH6\
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commission 佣金 $)#?4v<
commodity 商品 [[7=rn}@<
common stock 普通股 K0fuN)C
company 公司 5"9'=LV~
compensation 賠償 oJ.5! Kg
compound interest 複利 rbl7-xhC7
consignee 承銷人 I} .9
consignment 寄銷 5V*R
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consignor 寄銷人 !O 0{ .k
consolidated balance sheet 合併資產負債表 J3QL%#
consolidated profit and loss account 合併損益表 t2LX@Q"
consolidation 合併 -P:o ^_)g
construction cost 營建成本 A}4 ",
construction revenue 營建收入 eh;L])~C
contract 合同 ]%2y`Jrl^W
control account 統制賬戶 =Cc]ugl7-
copyright 版權 3|Y2BAd
corporation 公司 rrP_7D
cost 成本 GS
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cost accounting 成本會計 {|B
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cost of labour 勞工成本 +z|@K=d#|
cost of production 生產成本 0.kC|
cost of manufacture 製造成本 lOy1vw'
cost of sales 銷貨成本 N c(f+8
cost price 成本價格 hem>@Bp'V
credit 貸方 :MihVL F
credit note 收款通知單 1t/mq?z:
creditor 債權人 NjbIt=y
crossed check 橫線支票 37b6w6{D
current account 往來活期賬戶 ]@!3os,CNF
current asset 流動資產 / ?'FSWDU
current liability 流動負債 3Z}v%=5
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current profit and loss 本期損益 l4gZHMh'
debit 借方 d7G
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debt 債務 &!F"3bD0
debtor 債務人 -Q6Vz=ku
deed 契據 cD t|v~
deferred assets 遞延資產 k=4C"
deferred liabilities 遞延負債 g(C/J9J
delivery 交貨 JAX`iQd
delivery expense 送貨費 9@8'*a{`m
delivery order 出貨單 dpvEY(Ds
demand draft 即期匯票 ?G[=pY:=
demand note 即期票據 wGw<z[:f
demurrage charge 延期費 L{0\M`B-
deposit 存款 Q`!^EyRA:^
deposit slip 存款單 O%f{\F
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depreciation 折舊 a@^)?cH!z
direct cost 直接成本 Vn65:" O
direct labour 直接人工 qr (t_qR&
director 董事 P@5}}vwS
discount 折扣 >8|V[-H
discount on purchase 進貨折扣 2^%O%Pc
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