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。 v\k,,sI
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acceptance 承兌 "@?|Vv,vn
account 賬戶 e>>G4g
accountant 會計員 '-S&i{H
accounting 會計 ?.A|Fy^
accounting system 會計制度 {UmCn>c
accounts payable 應付賬款 "^=[*i
accounts receivable 應收賬款 A{J 1 n
accumulated profits 累積利益 0C p}
adjusting entry ?#123;整記錄 @r]s9~Lx9
adjustment ?#123;整 uy9B8&Sr
administration expense 管理費用 p)^:~ll
advances 預付 ]6;AK\9TM
advertising expense 廣告費 r:5Ve&~
agency 代理 -5cH$]1\
agent 代理人 R>U<8z"i
agreement 契約 5p|@ )
allotments 分配數 5>@uEebkv]
allowance 津貼 I:_*8el&d
amalgamation 合併 )c '>E4>
amortization 攤銷 ._&lG3'
amortized cost 應攤成本 lp}WB d+
annuities 年金 @NNLzqqY
applied cost 已分配成本 IeB6r+4|
applied expense 已分配費用 sBb.Y
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applied manufacturing expense 己分配製造費用 UvZ@"El
apportioned charge 攤派費用 mCt>s9a)H
appreciation 漲價 Tb={g;0@
article of association 公司章程 8$v7|S6 z
assessment 課稅 Doh|G:P]#
assets 資產 ?Bzi#Z
attorney fee 律師費 ZQkw}3*n
audit 審計 jDX<iX%e
auditor 審計員 1(i>Vt.+
average 平均數 6)U&XWH0
average cost 平均成本 k4$q|x7+%
bad debt 壞賬 cXY'>N
balance 餘額 ij i.3-
balance sheet 資產負債表 <s>/< kW:
bank account 銀行賬戶 o1WidJ"
bank balance 銀行結存 y<1$^Y1/)
bank charge 銀行手續費 ^B5cNEO
bank deposit 銀行存款 p
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bank discount 銀行貼現 i"]8Zw_D
bank draft 銀行匯票 o$ce1LO?|N
bank loan 銀行借款 V*zz-
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bank overdraft 銀行透支 daIL> c"
bankers acceptance 銀行承兌 B#6pQp$
bankruptcy 破產 :#[_Osmf(
bearer 持票人 "-n%874IT
beneficiary 受益人 +qj*P9
bequest 遺產 P"x-7>c>Y
bill 票據 !1'-'Q@f
bill of exchange 匯票 -+rF]|Wi
bill of lading 提單 uT} TSwgp
bills discounted 貼現票據 )SX6)__
bills payable 應付票據 q83~j`ZJ$
bills receivable 應收票據 A<Z5
board of directors 董事會 %W4aKb?BT
bonds 債券 <i'u96
bonus 紅利 ~y2)&x
book value 賬面價值 %Sn 6*\z
bookkeeper 簿記員 =b<<5N s
bookkeeping 簿記 Yc82vSG'
branch office general ledger 支店往來賬戶 As+;qNO
broker 經紀人 v"r9|m~ '
brought down 接前 J`q}Ry
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brought forward 接上頁 \`/E
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budget 預算 }utNZhJ
by-product 副產品 P$3=i`X!nw
by-product sales 副產品銷售 l^!A
capital 股本 v]T(zL|
capital income 資本收益 =kb6xmB^t
capital outlay 資本支出 %i&/$0.8
capital stock 股本 @mx$sNDkL
capital stock certificate 股票 %A62xnX
carried down 移後 bqrJP3
carried forward 移下頁 9c6GYWIFt&
cash 現金 A6N~UV*_
cash account 現金賬戶 '}Wu3X
cash in bank 存銀行現金 |[Ie
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cash on delivery 交貨收款 [2'm`tZL
cash on hand 庫存現金 ~zxwg+:QO
cash payment 現金支付
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cash purchase 現購 l+2cj?X
cash sale 現沽 WB
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cashier 出?#123;員 'cZMRRc<
cashiers check 本票 R6!cK[e]4
certificate of deposit 存款單折 abo>_"9-
certificate of indebtedness 借據 R3
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certified check 保付支票 6~ 7 ;o_>
certified public accountant 會計師 y~ _za(k
charges 費用 E69:bQ94u
charge for remittances 匯水手續費 `z}vONXpAX
charter 營業執照 wb6 L?t
chartered accountant 會計師 AU)1vx(\w
chattles 動產 $_RWd#Q(
check 支票 %o@['9U[j
che stub 支票存根 DD!MGf/
closed account 己結清賬戶 7}ws
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closing 結算 m_m8c8{Y
closing entries 結賬紀錄 >gk z4.*
closing stock 期末存貨 Tr8 AG>
closing the book 結賬 mDQEXMD
columnar journal 多欄日記賬 h
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combination 聯合 ~=:2~$gsn
commission 佣金 )sW6iR&_i
commodity 商品 6?V<BgCC
common stock 普通股 +M'aWlPg,
company 公司 b4Z`y8=
compensation 賠償 Yls
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compound interest 複利 sI&i{D
consignee 承銷人 ~u /aOd
consignment 寄銷 *jM_ wwG
consignor 寄銷人 e1
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consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 YV/>8*i
consolidation 合併 C.J`8@a]?
construction cost 營建成本 ;rB6u_5"I.
construction revenue 營建收入 5Vp;dc
contract 合同 /&PKCtm&~
control account 統制賬戶 $#%U\mIz
copyright 版權 Jd5\&ma
corporation 公司 Go>wo/Sb
cost 成本 2+?T66 g
cost accounting 成本會計 Deg!<[Nw
cost of labour 勞工成本 $hkq>i \
cost of production 生產成本 0QMTIAW6h
cost of manufacture 製造成本 (I-<f$3
cost of sales 銷貨成本 %#~((m1
cost price 成本價格 @#RuSc
credit 貸方 }]AT _bh,
credit note 收款通知單 LHh5 v"zjG
creditor 債權人 yND"bF9
crossed check 橫線支票 o#qH2)tb
current account 往來活期賬戶 \6{krn|
current asset 流動資產 9G0D3F
current liability 流動負債 L0rip5[;d
current profit and loss 本期損益 1/B]TT
debit 借方 00ofHZ
debt 債務 &
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debtor 債務人 HTmI1
deed 契據 )Im3'0l>
deferred assets 遞延資產 TG}d3Z
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deferred liabilities 遞延負債 vr=~M?
delivery 交貨 [r)eP({
delivery expense 送貨費 f-;$0mTQ
delivery order 出貨單 I>PZYh'.T
demand draft 即期匯票 2{bhA5L
demand note 即期票據 .it#`Yz;
demurrage charge 延期費 (Uk>?XAr
deposit 存款 qO-9
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deposit slip 存款單 -LtK8wl^
depreciation 折舊 ,CP5~4u
direct cost 直接成本 7R}9oK_I
direct labour 直接人工 4({(i
director 董事 {7*>Cv}
discount 折扣 ,57$N&w
discount on purchase 進貨折扣 F^QQ0h]2
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