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。 y8!#G-d5
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acceptance 承兌 rsGQ
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account 賬戶 q!O B?03n
accountant 會計員
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accounting 會計 K:cZq3F
accounting system 會計制度 y$Y*%D^w
accounts payable 應付賬款 |Y9mre.Y;
accounts receivable 應收賬款 =dp(+7Va
accumulated profits 累積利益 G9|w
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adjusting entry ?#123;整記錄 V~~4<?=
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adjustment ?#123;整 m4r!Ck|
administration expense 管理費用 Jfe<$-$$7
advances 預付 B(zcoWQ*B
advertising expense 廣告費 f)b+>
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agency 代理 O^L#(8bC
agent 代理人 tx9;8K3
agreement 契約 jfOqE*frl!
allotments 分配數 PL}c1Ud
allowance 津貼 6!;eJYj,
amalgamation 合併 WxrGoo^
amortization 攤銷 gR]NH
amortized cost 應攤成本 LT2UY*
annuities 年金 !,0%ZG}]7
applied cost 已分配成本 h8)m2KrZ!.
applied expense 已分配費用 ,SQ`, C
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applied manufacturing expense 己分配製造費用 Nj^:8]D)0
apportioned charge 攤派費用 y+"6Y14
appreciation 漲價 ';>A=m9(4%
article of association 公司章程 iL
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assessment 課稅 Ht,dMt>:
assets 資產 n5G|OK0,
attorney fee 律師費 6]D%|R,Q#}
audit 審計 n{1;BW#H
auditor 審計員 ih[!v"bv
average 平均數 <=g{E-
average cost 平均成本 .m^L,;+2
bad debt 壞賬 er44s^$
balance 餘額 VHbQLJ0
balance sheet 資產負債表 1v
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bank account 銀行賬戶 vhz[ H
bank balance 銀行結存 ]aDU* tk
bank charge 銀行手續費 6 *GR_sMm
bank deposit 銀行存款 NE1n 9
bank discount 銀行貼現 q[
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bank draft 銀行匯票 /]@1IC{Lk
bank loan 銀行借款 +;|" #
bank overdraft 銀行透支 k7cM.<s!
bankers acceptance 銀行承兌 e,cSB!7
bankruptcy 破產 O`rKxP
bearer 持票人 |H%[tkW6c
beneficiary 受益人 Ui43 &B
bequest 遺產 cmu| d
bill 票據 ,jc')#]9B
bill of exchange 匯票 |3SM
bill of lading 提單 TilCP"(6D
bills discounted 貼現票據 2vLV1v$,q
bills payable 應付票據
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bills receivable 應收票據 :g~X"C1s
board of directors 董事會 6VQe?oh
bonds 債券 lB<
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bonus 紅利 nPRv.h
book value 賬面價值 9V0@!M8S
bookkeeper 簿記員 XN Gw@$
bookkeeping 簿記 _B6W:k|-7l
branch office general ledger 支店往來賬戶 ^Q9;ro*;ck
broker 經紀人 )xxpO$
brought down 接前 >&Ios<67g
brought forward 接上頁 \\d!z-NOk?
budget 預算 M8y:FDX
by-product 副產品 `ttqgv\
by-product sales 副產品銷售 VsjE*AJpe
capital 股本 QMQ\y8E
capital income 資本收益 D~T;z pS
capital outlay 資本支出 .kf FaK
capital stock 股本 =&,<Co1 hF
capital stock certificate 股票 eR|u']Em>T
carried down 移後 $O[$<D%H
carried forward 移下頁 -`s_md0BM
cash 現金 p*5QV
cash account 現金賬戶 L}hc|(:
cash in bank 存銀行現金 >X58 zlxk
cash on delivery 交貨收款 3vC"Q!J&
cash on hand 庫存現金 y{k65dk-
cash payment 現金支付 p
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cash purchase 現購 Vm]xV_FOd
cash sale 現沽 jnzOTS
cashier 出?#123;員 \NF5)]:
cashiers check 本票 {"vTaY@
certificate of deposit 存款單折 HOSt0IHzty
certificate of indebtedness 借據 ,>Yl(=&
certified check 保付支票 SCq:jI
certified public accountant 會計師 N% !T
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charges 費用 jxdX7aik
charge for remittances 匯水手續費 I ]HP
charter 營業執照 E'iN==p_:
chartered accountant 會計師 f =T-4Of
chattles 動產 HS@ EV iht
check 支票 rInZd`\
che stub 支票存根 nAT,y9&
closed account 己結清賬戶 l#|wF$J
closing 結算 g/(3D
closing entries 結賬紀錄 5D6 ,B
closing stock 期末存貨 6qK`X
closing the book 結賬 \u$[ $R5
columnar journal 多欄日記賬 Wo2W/{
combination 聯合 J>dIEW%u
commission 佣金 m'PU0x
commodity 商品 ,vcd>"
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common stock 普通股 e.Gjp{
company 公司 HaA2y
compensation 賠償 M"s+k
compound interest 複利 4d63+iM+}
consignee 承銷人 ,JqCxb9
consignment 寄銷 c1sVdM}|
consignor 寄銷人 i TLX=.M
consolidated balance sheet 合併資產負債表 PdqyNn=
consolidated profit and loss account 合併損益表 |7)oX
consolidation 合併 5#U=x ,7e
construction cost 營建成本 {JlSfJw!
construction revenue 營建收入 N!%[.3o\K
contract 合同 `6RR/~kP(
control account 統制賬戶 dGG 8k&
copyright 版權 3Q!)bMv \
corporation 公司 A/sM
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cost 成本 21sXCmYR,t
cost accounting 成本會計 .r~M7 I
cost of labour 勞工成本 1"S~#
cost of production 生產成本 V/Q/Ujgg
cost of manufacture 製造成本 ^^T
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cost of sales 銷貨成本 w
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cost price 成本價格 /2>.*H_2
credit 貸方
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credit note 收款通知單 k
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creditor 債權人 :YCB23368"
crossed check 橫線支票 ht_'GBS)
current account 往來活期賬戶 i9eE/
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current asset 流動資產 S0w:R:q}L
current liability 流動負債 `5
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current profit and loss 本期損益 iI Dun Ih
debit 借方 Cg3 d
debt 債務 c&'5r OY~
debtor 債務人 x4XCR,-
deed 契據 yYiu69v
deferred assets 遞延資產 m[qW)N:w
deferred liabilities 遞延負債 q,T4-
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delivery 交貨 _6.Y3+7I
delivery expense 送貨費 V`m9+<.1 b
delivery order 出貨單 2= zw!
demand draft 即期匯票 %[x
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demand note 即期票據 "sYZ
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demurrage charge 延期費 x7!gmbMfK'
deposit 存款 ]([^(&2
deposit slip 存款單 7;9 Jn
depreciation 折舊 R!rj:f!>
direct cost 直接成本 heScIe
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direct labour 直接人工 'fPDODE
director 董事 J1Run0
discount 折扣 NH<~BC]I
discount on purchase 進貨折扣 d' l|oeS
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