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。 RD<l<+C^~
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acceptance 承兌 h`,dg%J
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account 賬戶 a6fMx~
accountant 會計員 +U%
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accounting 會計 $Ic:
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accounting system 會計制度 8NWvi%g
accounts payable 應付賬款 \-gZ_>)
accounts receivable 應收賬款 EJ"[{AV
accumulated profits 累積利益 noV]+1#"V
adjusting entry ?#123;整記錄 )k{zRq:d
adjustment ?#123;整 hU@9vU<U
administration expense 管理費用 Z[s{
advances 預付 Q3*@m
advertising expense 廣告費 Tt<Ry'Z$3
agency 代理 TI
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agent 代理人
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agreement 契約 ojni+} >_
allotments 分配數 ?>LsIPa
allowance 津貼 tgKmCI
amalgamation 合併 43^%f-J5
amortization 攤銷 QG$LbuZ`
amortized cost 應攤成本 d~u+:[\=/
annuities 年金 q;1]M[&
applied cost 已分配成本 qQv?J]l
applied expense 已分配費用 ayTEQS
applied manufacturing expense 己分配製造費用 "WV]|
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apportioned charge 攤派費用 a`|&rggN
appreciation 漲價 bzz=8n
article of association 公司章程 FhVi|Va
assessment 課稅 WgF
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assets 資產 >LRt,.hy6
attorney fee 律師費 :''^a
audit 審計 Yh\}
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auditor 審計員 "JzQCY^C
average 平均數 /:iO:g1
average cost 平均成本 ;9MsV.n
bad debt 壞賬 s~W:N.}*
balance 餘額 l_Mi'}j
balance sheet 資產負債表 ep* (
bank account 銀行賬戶 D7T(B=S6
bank balance 銀行結存 p)NhV
bank charge 銀行手續費 { AdPC?R`
bank deposit 銀行存款 |#fqHON
bank discount 銀行貼現 nSdta'6
bank draft 銀行匯票 PBc.}TSGj
bank loan 銀行借款 ]~iOO
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bank overdraft 銀行透支 BuII|j
bankers acceptance 銀行承兌 YtI2Vr/9
bankruptcy 破產 Ke@zS9
bearer 持票人 Z6#}6Y{
beneficiary 受益人 z'GYU=
bequest 遺產 <1cYz\/!M
bill 票據 o[pv.:w
bill of exchange 匯票 g&I/ b/A
bill of lading 提單
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bills discounted 貼現票據 &>y[5#qOl
bills payable 應付票據 bR"hl? &c
bills receivable 應收票據 H*BzwbM?
board of directors 董事會 /X>Fn9mM
bonds 債券 Y).5(t7zaR
bonus 紅利 ?4vf2n@
book value 賬面價值 J-yj&2
bookkeeper 簿記員 (
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bookkeeping 簿記 ]Ng K(IU
branch office general ledger 支店往來賬戶 7/%{7q3G>
broker 經紀人 X;25G
brought down 接前 uH 1%diL^
brought forward 接上頁 #Ux*":
budget 預算 !.9pV.~
by-product 副產品 w],+l N;
by-product sales 副產品銷售 X+2 aP'D
capital 股本 -?{bCq
capital income 資本收益 =>Ss:SGjT
capital outlay 資本支出 p(dJf&D
capital stock 股本 WxwSb`U|
capital stock certificate 股票 %6r MS}
carried down 移後 IO3`/R-
carried forward 移下頁 FaS}$-0
cash 現金 [^sv.
cash account 現金賬戶 6apK]PT
cash in bank 存銀行現金 H6i4>U*
cash on delivery 交貨收款 xDv
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cash on hand 庫存現金 el
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cash payment 現金支付 ]gI>ay"\QA
cash purchase 現購 tg%s#lLeH
cash sale 現沽 4pNIsjl}
cashier 出?#123;員 3>LyEXOW
cashiers check 本票 n-iy;L^b
certificate of deposit 存款單折 .PjJ g^^
certificate of indebtedness 借據 c|?0iN
certified check 保付支票 "";[U
certified public accountant 會計師 .u[hK
charges 費用 fT9z 4[M
charge for remittances 匯水手續費 Ucnj7>+"
charter 營業執照 []B9Me
chartered accountant 會計師 yO
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chattles 動產 [4Tiukk(
check 支票 UykOQ-2-n
che stub 支票存根 fT)u`voE,
closed account 己結清賬戶 ACQbw)tiv}
closing 結算 ND);7
closing entries 結賬紀錄 P=v 0|Y*q|
closing stock 期末存貨 I{>U 7i
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closing the book 結賬 (Ic{C5'
columnar journal 多欄日記賬 9e^HTUFbG
combination 聯合 *]uo/g
commission 佣金 K5X,J/n
commodity 商品 NR3]MGBKv
common stock 普通股 S<),
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company 公司 $gKMVgD"
compensation 賠償 |.kYomJ
compound interest 複利 `>M;f%s
consignee 承銷人 !YUMAp/
consignment 寄銷 ERSo&8
consignor 寄銷人 :W]IJ
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consolidated balance sheet 合併資產負債表 )na8a!
consolidated profit and loss account 合併損益表 43_;Z| T
consolidation 合併 QEd>T"@g
construction cost 營建成本 ^(,qkq'u
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construction revenue 營建收入 'EF\=o)^Y
contract 合同 E+XpgR5
control account 統制賬戶 &+t! LM
copyright 版權 Bl,rvk2
corporation 公司 a`SQcNBf*
cost 成本 G)qNu }
cost accounting 成本會計 96W!~w2xx
cost of labour 勞工成本 h4@v.GI
cost of production 生產成本 }` &an$Mu
cost of manufacture 製造成本 kz4d"bTb
cost of sales 銷貨成本 GE+%V7
cost price 成本價格 tnx)_f
credit 貸方 j1{@?
credit note 收款通知單 1<Vc[p&
creditor 債權人 'EsN{.l?
crossed check 橫線支票 %<^B\|d'?
current account 往來活期賬戶 <sXmk{
current asset 流動資產 8J60+2Wa
current liability 流動負債 Koh`|]N
current profit and loss 本期損益 *eE&ptx1
debit 借方 OyTE d5\3
debt 債務 Q)"L 8v
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debtor 債務人 rL+K Sb
deed 契據 }(}+I}&~
deferred assets 遞延資產 ?QzA;8H
deferred liabilities 遞延負債 K \?b6;ea
delivery 交貨 gO
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delivery expense 送貨費 1$cX`D`
delivery order 出貨單 o+U]=q*|)$
demand draft 即期匯票 u
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demand note 即期票據 yc|j]?
demurrage charge 延期費 7"L`|O?8)
deposit 存款 Vq7L:,N9
deposit slip 存款單 BIx Z4Ft
depreciation 折舊 L%D:gy9o
direct cost 直接成本 5o2W[<