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。 DB~MYOX~
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acceptance 承兌 G
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account 賬戶 `Hd9\;NJ
accountant 會計員 7V'Le2T'
accounting 會計 o\60n
accounting system 會計制度 }!=U
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accounts payable 應付賬款 3cHtf
accounts receivable 應收賬款 @?d?e+B
accumulated profits 累積利益 0d`5Gy_ D%
adjusting entry ?#123;整記錄 ;Z4o{(/zU
adjustment ?#123;整
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administration expense 管理費用 `oVB!eapl
advances 預付 Uz
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advertising expense 廣告費 `VXZ khm
agency 代理 B0"0_n7-
agent 代理人 8 ?" Ze(
agreement 契約 y7La_FPrl
allotments 分配數 FT4l$g7"
allowance 津貼 K
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amalgamation 合併 8sWr\&!
amortization 攤銷
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amortized cost 應攤成本 <N-=fad]
annuities 年金 ?rQc<;b
applied cost 已分配成本 _ .!aBy%xf
applied expense 已分配費用 9
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applied manufacturing expense 己分配製造費用 dr{1CP
apportioned charge 攤派費用 itHM7d
appreciation 漲價 6+)x7g1PL
article of association 公司章程 eK*W=c#@
assessment 課稅 W\NG>t
assets 資產 -)6;0
attorney fee 律師費 (FG^UA#'
audit 審計 wB2}uk7
auditor 審計員 o~k;D{Snr
average 平均數 ;b|
average cost 平均成本 S?2YJl8B
bad debt 壞賬 :~i+tD
balance 餘額 D!/0c]"
balance sheet 資產負債表 "]UIz_^'`U
bank account 銀行賬戶 N;g$)zCV1
bank balance 銀行結存 9
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bank charge 銀行手續費
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bank deposit 銀行存款 VAg68EbnF
bank discount 銀行貼現 ^X^,>Z|
bank draft 銀行匯票 !%V*UR9
bank loan 銀行借款 /L$NE$D} "
bank overdraft 銀行透支 Pfk{ =y
bankers acceptance 銀行承兌 )\"I*Jwir
bankruptcy 破產 VW
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bearer 持票人 >HX)MwAP
beneficiary 受益人 La]4/=a
bequest 遺產 @'Q%Jc(
bill 票據 j<@fT
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bill of exchange 匯票 Y6a$gXRT
bill of lading 提單
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bills discounted 貼現票據 ve~C`2=;
bills payable 應付票據 `^zQ$au'u
bills receivable 應收票據 YLigP"*~^
board of directors 董事會 5Fh8*8u6hL
bonds 債券 fSr`>UpxC
bonus 紅利 xh`Du|jvm
book value 賬面價值 Bqp&2zg)@
bookkeeper 簿記員 UC(9Dz
bookkeeping 簿記 gLV^Z6eE
branch office general ledger 支店往來賬戶 | 4 `.#4
broker 經紀人 egbb1+tY
brought down 接前 `[
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brought forward 接上頁 VD9J}bgJ
budget 預算 @EYK(QS-
by-product 副產品 tbY SK
by-product sales 副產品銷售 p[b7E`7
capital 股本 *n,UOHlO
capital income 資本收益 &62`Wr 0C
capital outlay 資本支出 7fUi?41XA
capital stock 股本 }d@LSaM
capital stock certificate 股票 7pd$?=__I
carried down 移後 \3M1.Q4$Gr
carried forward 移下頁 gn364U a
cash 現金 XA?WUR[e
cash account 現金賬戶 &`m~o/
cash in bank 存銀行現金 rrYp'L
cash on delivery 交貨收款 wD}EW
cash on hand 庫存現金 5qeT4|
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cash payment 現金支付 1BTgGF
cash purchase 現購 V54q"kP,@.
cash sale 現沽 H8(C>w-'
cashier 出?#123;員 roL}
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cashiers check 本票 A
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certificate of deposit 存款單折 qq/_yt
certificate of indebtedness 借據 8.PXTOhVL
certified check 保付支票 g:;Ya?5N
certified public accountant 會計師 =[ APMig,n
charges 費用 HuK Aj
charge for remittances 匯水手續費 BSjbnnW}"
charter 營業執照 p
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chartered accountant 會計師 JE/l#Q!
chattles 動產 <
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check 支票 py}.00it
che stub 支票存根 ?!R%o
closed account 己結清賬戶 bU:V%B?=]
closing 結算 2n _T2{
closing entries 結賬紀錄 >\RDQ%z
closing stock 期末存貨 K90D1sD
closing the book 結賬 ZWov_
columnar journal 多欄日記賬 kqQphKkL
combination 聯合 neK*jdaP
commission 佣金 2lX[hFa5
commodity 商品 (R,NV3m?w
common stock 普通股 }k4`
company 公司 iZsau2K
compensation 賠償 <XU8a:w'T
compound interest 複利 @"jmI&hYn
consignee 承銷人 =%:JjgKc*t
consignment 寄銷 ^
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consignor 寄銷人 Hf!9`R[
consolidated balance sheet 合併資產負債表 WNCM|VUl
consolidated profit and loss account 合併損益表 u XaL
consolidation 合併 XB6N[E
construction cost 營建成本 b/T20F{W\o
construction revenue 營建收入 u Eu6f
contract 合同 .LWOM8)
control account 統制賬戶 &n}8Uw0440
copyright 版權 ]JkpR aP$
corporation 公司 ?3.(Vqwog
cost 成本 kyp U&F
cost accounting 成本會計 /e;e\k_}'
cost of labour 勞工成本 aOaF&6'j
cost of production 生產成本 L3-<Kop
cost of manufacture 製造成本 e5]&1^+
cost of sales 銷貨成本 o'9OPoof:.
cost price 成本價格 Wm];p qN
credit 貸方 ;LwFbkOuU
credit note 收款通知單 !"Z."fm*
creditor 債權人 tf.q~@Pi
crossed check 橫線支票 9_g>BI;"8
current account 往來活期賬戶 MYur3lj%_
current asset 流動資產 :u[
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current liability 流動負債 O('i*o4!}
current profit and loss 本期損益 $8<j5%/ $M
debit 借方 i{%z
debt 債務 f\U? :83
debtor 債務人 >$#*`6R
deed 契據 P wt ?9I
deferred assets 遞延資產 1]a*Oer}
deferred liabilities 遞延負債 xfbK eS8
delivery 交貨 U*`
delivery expense 送貨費 ~v{C6)
delivery order 出貨單 hY4)W
demand draft 即期匯票 E.5
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demand note 即期票據 X_^_r{
demurrage charge 延期費 ="'rH.n #
deposit 存款 y<I Z|f
deposit slip 存款單 Wl9I`Itg
depreciation 折舊 LaEX kb*s
direct cost 直接成本 R{
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direct labour 直接人工 te! ]9rR
director 董事 2@=cqD7x
discount 折扣 P?WT)C2)u
discount on purchase 進貨折扣 pqGf@24c<
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