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。 o? {rPFR
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acceptance 承兌 b_xGCBC
account 賬戶 VA0p1AD
accountant 會計員 E<
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accounting 會計 rytaC(
accounting system 會計制度 E]IPag8
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accounts payable 應付賬款 Wo8.tu-2
accounts receivable 應收賬款 GMRFZw_M
accumulated profits 累積利益 %44Z7
adjusting entry ?#123;整記錄 A~7q=-
adjustment ?#123;整 8{iFxTz
administration expense 管理費用 3D/<R|p
advances 預付 xh raf1v3\
advertising expense 廣告費 o?\v
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agency 代理 ~*,e &I
agent 代理人 KOM]7%ys1H
agreement 契約 H(k-jAO,
allotments 分配數 r%DaBx!x8
allowance 津貼 x9{&rldC
amalgamation 合併 o(_~
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amortization 攤銷 )
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amortized cost 應攤成本 _onEXrM
annuities 年金 xIh,UW#
applied cost 已分配成本 KeiPo KhZi
applied expense 已分配費用 ]&l%L4Z
applied manufacturing expense 己分配製造費用 y~AF|Dk=
apportioned charge 攤派費用 q&`>&k
appreciation 漲價 A(<"oAe|
article of association 公司章程 UAi] hUq
assessment 課稅 WOaj_o
assets 資產 g Q@fe3[
attorney fee 律師費 o/Cu^[an
audit 審計 NDv_@V(D
auditor 審計員 sF=8E8qa
average 平均數 etHkyF
average cost 平均成本 NtnKS@Ht
bad debt 壞賬 oA1d8*i^E
balance 餘額 R:LThFx
balance sheet 資產負債表 ;0!rq^JG
bank account 銀行賬戶 Q[M?LNE`
bank balance 銀行結存 m{)F9F
bank charge 銀行手續費 9 yE
bank deposit 銀行存款 9WH
bank discount 銀行貼現 b jq1",
bank draft 銀行匯票 VP<_~OLc
bank loan 銀行借款 7P2?SW^
bank overdraft 銀行透支 *`HE$k!
bankers acceptance 銀行承兌 F;&a=R!.
bankruptcy 破產 H!+T2<F9R
bearer 持票人 %bs~%6)
beneficiary 受益人 DE^ @b+6
bequest 遺產 [sT}hYh+
bill 票據 D\H)uV`
bill of exchange 匯票 V u`O%[Q/
bill of lading 提單 aybfBC
bills discounted 貼現票據 Ehv*E
bills payable 應付票據 %?7j
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bills receivable 應收票據 jcT
board of directors 董事會 )G">7cg;t
bonds 債券 N){/#3
bonus 紅利 ]5=C3Y
book value 賬面價值 mP?~#RZ
bookkeeper 簿記員 q ["T6
bookkeeping 簿記 u=5~^ 9
branch office general ledger 支店往來賬戶 3]iBX`Ni
broker 經紀人 dIUg
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brought down 接前 :&/b}b!)AX
brought forward 接上頁 y^SDt3Am
budget 預算 |Ir&C[QS{y
by-product 副產品 7Qc
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by-product sales 副產品銷售 *{y/ wgX
capital 股本 \Q5Jg
capital income 資本收益 f[bx|6
capital outlay 資本支出 A{!D7kwTz~
capital stock 股本 .-6B6IEI_"
capital stock certificate 股票 2bB&/Uumsd
carried down 移後 *c[X{
carried forward 移下頁 f_&bwfbo
cash 現金 BpGK`0H
cash account 現金賬戶 }h6N.vz
cash in bank 存銀行現金 GV5hmDzRs
cash on delivery 交貨收款 Q+O3Wgjy
cash on hand 庫存現金 Y-.pslg
cash payment 現金支付 vPV=K+1
cash purchase 現購 1i.t^PY
cash sale 現沽 ;34 m!\N5
cashier 出?#123;員 DKjkO5R\
cashiers check 本票 5F8sigr/h
certificate of deposit 存款單折 {!B^nCSL
certificate of indebtedness 借據
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certified check 保付支票 yH<^txNF
certified public accountant 會計師 0V5 RZ`.
charges 費用 9K>$
charge for remittances 匯水手續費 Wm5/>Cu,
charter 營業執照 PLi [T4u
chartered accountant 會計師 Kh!h_
chattles 動產 H)s$0Xd
check 支票 {jOCz1J
che stub 支票存根 PTu~PVbp4
closed account 己結清賬戶 =]pcC
closing 結算 `dH[&=S
closing entries 結賬紀錄 a!1\,.
closing stock 期末存貨 %n3lm(-0U
closing the book 結賬 =%4
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columnar journal 多欄日記賬 >g+ogwZ
combination 聯合 g,5r)FU`
commission 佣金 (f^K\7HM
commodity 商品 D(MolsKc?
common stock 普通股 t?1+Yw./em
company 公司 S$!)Uc\)A
compensation 賠償 pU4B6KTW
compound interest 複利 k{/2vV[`]
consignee 承銷人 <z3:*=!
consignment 寄銷 1D42+cy
consignor 寄銷人 c
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consolidated balance sheet 合併資產負債表 7|A9
consolidated profit and loss account 合併損益表 RcUKe,
consolidation 合併 c=U1/=R5
construction cost 營建成本 Fm@G@W7,m
construction revenue 營建收入 sv<U$M~)X
contract 合同 QGtKu:c.81
control account 統制賬戶 ~.;S>o[
copyright 版權 ;?/v}$Pa
corporation 公司 $7{|
cost 成本 S!0ocS
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cost accounting 成本會計 FFH9$>A
cost of labour 勞工成本 FcnSO
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cost of production 生產成本 c;w%R8z
cost of manufacture 製造成本 ?QGAiu0
cost of sales 銷貨成本 gl/n*s#r_
cost price 成本價格 S ^?&a5{o
credit 貸方 _y Q*
credit note 收款通知單 F&r+"O)^-R
creditor 債權人 -lM4 *+f
crossed check 橫線支票 V 0Ul`
current account 往來活期賬戶
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current asset 流動資產 3lc'(ts%
current liability 流動負債 ]| oh1q
current profit and loss 本期損益 5gP#V
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debit 借方 U88-K1G
debt 債務 v~>^
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debtor 債務人 V#;6<H"
deed 契據 HFD5*Z~M
deferred assets 遞延資產 ar.w'z
deferred liabilities 遞延負債 JV|GEn\@N
delivery 交貨 FHVZ/ e
delivery expense 送貨費 yBKkx@o#z
delivery order 出貨單 kN9pl^2
demand draft 即期匯票 rf"%D<bb
demand note 即期票據 uX*H2"A
demurrage charge 延期費 MF/359r)Et
deposit 存款 9.R)iA
deposit slip 存款單 ^\kv>
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depreciation 折舊 Ilvz@=
direct cost 直接成本 ^ g`1SU`
direct labour 直接人工 "J(#|v0
director 董事 1_uq46
discount 折扣 s$e0;C!D
discount on purchase 進貨折扣 :(EU\yCzK
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