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。 DAj@wn3K?
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acceptance 承兌 Ma0_!|i
account 賬戶 WXp=>P[
accountant 會計員 ;m,lS_[c
accounting 會計 (?72 vCc
accounting system 會計制度 &^8>Kd8
accounts payable 應付賬款 A5Qzj]{ba
accounts receivable 應收賬款 & G@(f=
accumulated profits 累積利益 P)XkqOGpT9
adjusting entry ?#123;整記錄
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adjustment ?#123;整 @ZK#Y){
administration expense 管理費用 Yc3r3Jy
advances 預付 qN1(mxa.?
advertising expense 廣告費 P>z k
agency 代理 muwXzN(KX
agent 代理人
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agreement 契約 MGCwT@P
allotments 分配數 HIcx "y
allowance 津貼 >&f .^p
amalgamation 合併 1uG?R
amortization 攤銷 i%GjtYjS
amortized cost 應攤成本 J/pW*G-U|
annuities 年金 :@I?JSi
applied cost 已分配成本 R4"["T+L`
applied expense 已分配費用 Wct
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applied manufacturing expense 己分配製造費用 Ua#*k
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apportioned charge 攤派費用 9 %4Pt=v~d
appreciation 漲價 =3?t%l;n
article of association 公司章程 +[V[{n
assessment 課稅 `zAV#
assets 資產 ;_R;P;<
attorney fee 律師費 KFor~A# D
audit 審計 URck#5
auditor 審計員 h6}oRz9=g
average 平均數 z%Ywjfn'
average cost 平均成本 IJ3[6>/M0
bad debt 壞賬 >G92k76G
balance 餘額 5YUn{qtD
balance sheet 資產負債表 f&bY=$iff
bank account 銀行賬戶 BA' ($D>
bank balance 銀行結存 /7De.O~H
bank charge 銀行手續費 DZ?>9W{
bank deposit 銀行存款 ;TD<\1HJT=
bank discount 銀行貼現 aSi:(w
bank draft 銀行匯票 o^wj_#ai$
bank loan 銀行借款 lY[>}L*H8
bank overdraft 銀行透支 udX4SBq-pC
bankers acceptance 銀行承兌 PorBB7iL
bankruptcy 破產 ])!|b2:s3
bearer 持票人 , d ?4"8_
beneficiary 受益人 ZalG/PFy
bequest 遺產 k[R/RhHQ,
bill 票據 L,of@>
bill of exchange 匯票 ]^Z7w`=%5
bill of lading 提單 ~j" aJ /
bills discounted 貼現票據 jb$sIZ%i
bills payable 應付票據 _Sj
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bills receivable 應收票據 Hq8<g$
board of directors 董事會 R!lNm,i
bonds 債券 8)&yj
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bonus 紅利 W}EI gVHs
book value 賬面價值 G5egyP;
bookkeeper 簿記員 %gSqc
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bookkeeping 簿記 Na=9ju
branch office general ledger 支店往來賬戶 PA5ET@mD
broker 經紀人 /xJ,nwp7
brought down 接前 E&}r"rbI
brought forward 接上頁 ;J
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budget 預算 { cnya*
by-product 副產品 aCcBmc
by-product sales 副產品銷售 .*:SZ3v
capital 股本 cv eTrY}g
capital income 資本收益 [Tby+pC
capital outlay 資本支出 @=h%;"
capital stock 股本 Yr-a8aSTE5
capital stock certificate 股票 ePa:_?(
carried down 移後 }]>[FW
carried forward 移下頁 N5#qox$D
cash 現金 RQWVjF#
cash account 現金賬戶 JQYIvo1,Q
cash in bank 存銀行現金 kXzm
cash on delivery 交貨收款 'Sppm;?
cash on hand 庫存現金 s+(%N8B
cash payment 現金支付 3hab51J
cash purchase 現購 !I-+wc{ss
cash sale 現沽 \xkLI:*\
cashier 出?#123;員 w5gN8ZF3
cashiers check 本票 xyj)W
certificate of deposit 存款單折 J0a]Wz
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certificate of indebtedness 借據 cR}}N F
certified check 保付支票 LO[1xE9
certified public accountant 會計師 h>sz@\{
charges 費用 I.r&;
charge for remittances 匯水手續費 w(8q qU+\
charter 營業執照 F7^8Ej9*a
chartered accountant 會計師 GRCc<TM,U
chattles 動產 D$q"k"
check 支票 C$){H"#
che stub 支票存根 3H%R`ha
closed account 己結清賬戶 lyI
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closing 結算 Y'i0=w6G
closing entries 結賬紀錄 {S%)GvrT
closing stock 期末存貨 0 lXV+lj
closing the book 結賬 \=Af AO@
columnar journal 多欄日記賬 nL5Gr:SLo
combination 聯合 "h_]it};C
commission 佣金 j|FGb:
commodity 商品 >hoIJZP,
common stock 普通股 ;38W41d{
company 公司 `~UCWK
compensation 賠償 -}%'I]R=
compound interest 複利 -b~MQ/,2
consignee 承銷人 aO.'(kk8
consignment 寄銷 |xZDc6HDW
consignor 寄銷人 fU@}]&
consolidated balance sheet 合併資產負債表 )b
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consolidated profit and loss account 合併損益表 [6V'UI6
consolidation 合併 (9';zw
construction cost 營建成本 Jme}{!3m
construction revenue 營建收入 1B'i7
contract 合同 o m`r^3,
control account 統制賬戶 Z{+h~?63
copyright 版權 $ ;>,
corporation 公司 Oh6;o1UI
cost 成本 ]w]Swt2n
cost accounting 成本會計 B3O^(M5W
cost of labour 勞工成本 qnW5I_]
cost of production 生產成本 4D"IAI
cost of manufacture 製造成本 [@kzC/Jq3
cost of sales 銷貨成本 YP>VC(f
cost price 成本價格 fpM4q
credit 貸方 !s.G$ JS<
credit note 收款通知單 FR
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creditor 債權人 MVjc.^
crossed check 橫線支票 LnZ*,>1Z
current account 往來活期賬戶 Tr)a6Cf
current asset 流動資產 d%1S6eYa'
current liability 流動負債 w!:u|
current profit and loss 本期損益 nf,>l0,,'
debit 借方 $^I uE0.
debt 債務 reM%GU
debtor 債務人 |O\(<n S
deed 契據 DG8$zl5
deferred assets 遞延資產 6ecr]=Cv
deferred liabilities 遞延負債 -}{\C]%
delivery 交貨 ^%M!!wlUH
delivery expense 送貨費 d`StBXG!
delivery order 出貨單 c1wgb8
demand draft 即期匯票 L}nj#z4g
demand note 即期票據 Xa*52Q`_
demurrage charge 延期費 Qo DWR5*^D
deposit 存款
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deposit slip 存款單 &w2.b:HF
depreciation 折舊 on*?O O'
direct cost 直接成本 AbZ:AJ(
direct labour 直接人工 ~Az20RrK)
director 董事
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discount 折扣 "M7ry9dDH
discount on purchase 進貨折扣 )7q;Fm_/
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