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。 !6<2JNf
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acceptance 承兌 e"^1- U\
account 賬戶 + 6r@HK`,t
accountant 會計員 EF)kYz!@
accounting 會計 U0jq.]P
accounting system 會計制度 'O\K Wj{
accounts payable 應付賬款 %l:%c
accounts receivable 應收賬款 )}G
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accumulated profits 累積利益 ( Y/
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adjusting entry ?#123;整記錄 D
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adjustment ?#123;整 +/Y)s5@<
administration expense 管理費用 gvA&F|4
advances 預付 rQisk8%
advertising expense 廣告費 ?0'bf y]
agency 代理 -iH/~a
agent 代理人 6_zL#7E'
agreement 契約 cO(|>&tJ
allotments 分配數 @gxO%@@
allowance 津貼 X$JKEW;0BP
amalgamation 合併 "]MF =-v
amortization 攤銷 ctt5t
amortized cost 應攤成本 %HYC-TF#
annuities 年金 8(Z*Vz uu
applied cost 已分配成本 ) 3YE$,
applied expense 已分配費用 ?r'
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applied manufacturing expense 己分配製造費用 [&+wW
apportioned charge 攤派費用 @ULr)&9
appreciation 漲價 C?hw$^w7T
article of association 公司章程 -pqShDar|
assessment 課稅 m"U\;Mw?
assets 資產 l[\[)X3$
attorney fee 律師費 .6vQWt7@
audit 審計 ;2dhue
auditor 審計員 a |z{Bb
average 平均數 t~
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average cost 平均成本 d6hWmZVC
bad debt 壞賬 p(0!TC
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balance 餘額 /}M@
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balance sheet 資產負債表 P?TFX.p7
bank account 銀行賬戶 lfj>]om$
bank balance 銀行結存 -QZped;?*
bank charge 銀行手續費 MHxv@1)K|Y
bank deposit 銀行存款 H%faRUonz
bank discount 銀行貼現 d(To)ly.
bank draft 銀行匯票 2@e<II2ha8
bank loan 銀行借款 <7TpC@"/g
bank overdraft 銀行透支 M5%u>$2
bankers acceptance 銀行承兌 /6 P()Upe
bankruptcy 破產 H3a}`3}U
bearer 持票人 Q3oVl^q
beneficiary 受益人 7qzI]
bequest 遺產 PkG+`N
bill 票據 =BX<;vU
bill of exchange 匯票 $orhY D3gv
bill of lading 提單 `86 9XE
bills discounted 貼現票據 ?"sk"{
bills payable 應付票據
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bills receivable 應收票據 X0U{9zP
board of directors 董事會 vZXyc*
bonds 債券 - }
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bonus 紅利 ^'FY!^dE
book value 賬面價值 vn,L),"=
bookkeeper 簿記員 ;'vY^I8-L
bookkeeping 簿記 8Cm^#S,+
branch office general ledger 支店往來賬戶 VK?,8Y
broker 經紀人 z),l&7
brought down 接前 T+2?u.{I
brought forward 接上頁 gCwg ;c-
budget 預算 p=7kFv
by-product 副產品 9B*SWWAj
by-product sales 副產品銷售 @+xkd(RfN
capital 股本 >_&+gn${
capital income 資本收益 y4shW|>5_
capital outlay 資本支出 c]xpp;% ]
capital stock 股本 U<#i\4W
capital stock certificate 股票 =|?w<qc
carried down 移後 M%B]f2C
carried forward 移下頁 6dg[
cash 現金 k (
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cash account 現金賬戶 !-2S(8
cash in bank 存銀行現金 lWOB!l
cash on delivery 交貨收款 l"ih+%S
cash on hand 庫存現金 yY,.GzIjCj
cash payment 現金支付 C(?lp
cash purchase 現購 Txw,B2e)>
cash sale 現沽 ICV67(Ui
cashier 出?#123;員
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cashiers check 本票 5(DCq(\P*
certificate of deposit 存款單折 q+LjWZ+O
certificate of indebtedness 借據 Ye(0'*-jyc
certified check 保付支票 -{P)\5.L
certified public accountant 會計師 T]E$H, p
charges 費用 Wxp^*._q3I
charge for remittances 匯水手續費 `CHgTkv
charter 營業執照 $wX5`d1
chartered accountant 會計師 wmT3 >
chattles 動產 ~8|$KD4I
check 支票 }25
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che stub 支票存根 o*dhks[
closed account 己結清賬戶 B`KpaE]
closing 結算 jP}N^
closing entries 結賬紀錄 L!e@T'
closing stock 期末存貨 8SKDL[rN
closing the book 結賬 c?z%
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columnar journal 多欄日記賬 GU"MuW`u2
combination 聯合 v8wN2[fC
commission 佣金 gw5CU)r4$
commodity 商品 )ns;S
common stock 普通股 Y
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company 公司 kW/ksz0)
compensation 賠償 ,cbP yg
compound interest 複利 Kk??}
consignee 承銷人 eL-92]]e
consignment 寄銷 E>7%/TIl
consignor 寄銷人 RNIfw1R
consolidated balance sheet 合併資產負債表 k"L_0HK
consolidated profit and loss account 合併損益表 x&8?/BR
consolidation 合併 8@Y@5)Oc
construction cost 營建成本 /=-E`%R}!
construction revenue 營建收入 $x`U)pv
contract 合同 &os*@0h4
control account 統制賬戶 vguqk!eo4
copyright 版權
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corporation 公司 VT0I1KQx.
cost 成本 3EzI~Zsx
cost accounting 成本會計
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cost of labour 勞工成本 .0s/O
cost of production 生產成本 G.(9I~!
cost of manufacture 製造成本 'RG`DzuF
cost of sales 銷貨成本 jPbL3"0A&
cost price 成本價格 UkeW2l`:
credit 貸方 XFM6.ye
credit note 收款通知單 Ou,B3kuQ+
creditor 債權人 7AtJ6
crossed check 橫線支票
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current account 往來活期賬戶 x#pTB.
current asset 流動資產 =I*"vwc?
current liability 流動負債 eBBh/=Zc
current profit and loss 本期損益 rKR<R(=!=
debit 借方 9-L.?LG
debt 債務 _YbHnb
debtor 債務人 +n%WmRf6!
deed 契據 B\N,%vsx#U
deferred assets 遞延資產 n1!u
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deferred liabilities 遞延負債 #<l;YT8
delivery 交貨 ,9q5jOnk
delivery expense 送貨費 m2\ZnC
delivery order 出貨單 "$m3xO
demand draft 即期匯票 bD49$N?>
demand note 即期票據 Y}F+4
demurrage charge 延期費 b/<n:*$
deposit 存款 GKm)wOb(*S
deposit slip 存款單 <v0 d8
depreciation 折舊 6IeHZ)jGj
direct cost 直接成本 Dwwh;B
direct labour 直接人工 K4oLb"gB1
director 董事 <tFq6|
discount 折扣 u QCQ$
discount on purchase 進貨折扣 u*PN1E
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