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。 }9Q<<a
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acceptance 承兌 y)7;"3Q<
account 賬戶 ZCDXy
accountant 會計員 %.:]4jhk
accounting 會計 vfh\X1Ui}
accounting system 會計制度 ~-A"M_n ?
accounts payable 應付賬款 uzT>|uu$
accounts receivable 應收賬款 //#]CsFiP
accumulated profits 累積利益 ?~;
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adjusting entry ?#123;整記錄 %'9&Js
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adjustment ?#123;整
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administration expense 管理費用 rWp+kV[Ec>
advances 預付 pQ`S%]k.<
advertising expense 廣告費 q=k[]vD
agency 代理 ?u{D-by%&
agent 代理人 ~b9fk)z!
agreement 契約 0}\8,U
allotments 分配數 py\/m]
allowance 津貼 }5u; '>$
amalgamation 合併 sb%l N
amortization 攤銷 g7K<"Z {M
amortized cost 應攤成本 #aadnbf
annuities 年金 bh
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applied cost 已分配成本 KwxJ{$|xH
applied expense 已分配費用 jG,^~5x
applied manufacturing expense 己分配製造費用 _9z+xl
apportioned charge 攤派費用 _2xYDi
appreciation 漲價 {InW%qSn_
article of association 公司章程 }vW3<|z
assessment 課稅 c`#4}$
assets 資產 ~0 L:c&V
attorney fee 律師費 e!4Kl:
audit 審計 A$]#f
auditor 審計員 deutY.7g
average 平均數 Kxsj_^&|i
average cost 平均成本 `^DP<&{
bad debt 壞賬 N0(($8G
balance 餘額 DE$T1pFV
balance sheet 資產負債表 3\5I4#S
bank account 銀行賬戶 ,fyqa
bank balance 銀行結存 ^NO;A=9b[
bank charge 銀行手續費 >soSOJ[
bank deposit 銀行存款 m8&XW2S
bank discount 銀行貼現 'WoB\y569
bank draft 銀行匯票 <}AmzeHr+
bank loan 銀行借款 wM#q [m;
bank overdraft 銀行透支 ^I!gte
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bankers acceptance 銀行承兌 NqN9
bankruptcy 破產 oRl@AhS
bearer 持票人 o%v,6yv
beneficiary 受益人 [
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bequest 遺產 1i$OcN?x%
bill 票據 2spK#0n.HV
bill of exchange 匯票 jHc/ EZB
bill of lading 提單 [.4D<}e
bills discounted 貼現票據 xf8.PqVNo
bills payable 應付票據 13I~
bills receivable 應收票據 =L}$#Y8?
board of directors 董事會 2Zw]Uu`sb
bonds 債券 1)!]zV
bonus 紅利 G
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book value 賬面價值 6
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bookkeeper 簿記員 E=~Ahkg
bookkeeping 簿記 W7
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branch office general ledger 支店往來賬戶 20mZ{_%
broker 經紀人 6 bt{j
brought down 接前 SwmX_F#_
brought forward 接上頁 'a enhj
budget 預算 8j!(*'J.
by-product 副產品 3hNb
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by-product sales 副產品銷售 H3qL&xL
capital 股本 #>qA&*+{n
capital income 資本收益 7>|p_o`e
capital outlay 資本支出 ,
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capital stock 股本 JLV?n,nF
capital stock certificate 股票 xqaw00,s
carried down 移後 }i2d
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carried forward 移下頁 |b)N;t
cash 現金 wGA%h.[M|
cash account 現金賬戶 Px"K5c*
cash in bank 存銀行現金 \fD[Ej
cash on delivery 交貨收款 }F
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cash on hand 庫存現金 .s<tQU
cash payment 現金支付 69/qH_Y
cash purchase 現購 Cl3hpqv1I
cash sale 現沽 vghn+P8
cashier 出?#123;員 9i#K{CkC|
cashiers check 本票 dLTA21b#
certificate of deposit 存款單折 Dv+:d 4|"
certificate of indebtedness 借據 cOEzS
certified check 保付支票 @7<m.?A!
certified public accountant 會計師 eFCXjM
charges 費用 *gXm&/2*
charge for remittances 匯水手續費 UHUO
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charter 營業執照 sR*JU%
chartered accountant 會計師 YiPp#0T[Gx
chattles 動產 ;:pd/\<
check 支票 9
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che stub 支票存根 X+XbIb
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closed account 己結清賬戶 L\UM12
closing 結算 4WV)&50
closing entries 結賬紀錄 5A
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closing stock 期末存貨 JSm3ZP|GqJ
closing the book 結賬 esQRg~aCGy
columnar journal 多欄日記賬 f^X\ N/
combination 聯合 uu582%tiG
commission 佣金 prg8Iq'w
commodity 商品 dbLxm!;(
common stock 普通股 \ g[A{
company 公司 >zAI#N4
compensation 賠償 n;Etn!4M
compound interest 複利 |1(9_=i'
consignee 承銷人 S=~8nr/V
consignment 寄銷 L #l
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consignor 寄銷人 T3
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consolidated balance sheet 合併資產負債表 yLlAK,5P0o
consolidated profit and loss account 合併損益表 da&f0m U
consolidation 合併 %S<( z5
construction cost 營建成本 wh;E\^',n
construction revenue 營建收入 :j2_Jn4UP
contract 合同 Z;JZ<vEt92
control account 統制賬戶 $R<eXDW6:
copyright 版權 >h
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corporation 公司 ^~dvA)bH
cost 成本 O(E-ox~q
cost accounting 成本會計 n`hes_{,g
cost of labour 勞工成本 (_lc< Bj
cost of production 生產成本 +2ih!$T;7>
cost of manufacture 製造成本 4hv'OEl
cost of sales 銷貨成本 \;A\ vQ[
cost price 成本價格 h&6x.ps@
credit 貸方 LvNk:99:<
credit note 收款通知單 {L8(5
creditor 債權人 XJ;JDch
crossed check 橫線支票 [Pt5c6 L:
current account 往來活期賬戶 2O5yS
current asset 流動資產 X7]vXo*
current liability 流動負債 ,uP1U@Cas
current profit and loss 本期損益 N7xkkAS{
debit 借方 BE}qwP^
debt 債務 1v&!`^G99j
debtor 債務人 ?D6rFUs9;
deed 契據 .W&rcqy
deferred assets 遞延資產 LHWh-h(s
deferred liabilities 遞延負債 -j9R%+YW<
delivery 交貨 ~>)GW
delivery expense 送貨費 O"mU#3?
delivery order 出貨單 UmU=3et<Wj
demand draft 即期匯票 !m1pL0
demand note 即期票據 X3Vpxtb
demurrage charge 延期費 QE5
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deposit 存款 JqH2c=}-
deposit slip 存款單 8C=Y(vPk2
depreciation 折舊 WDiF:@^K
direct cost 直接成本 b`K~l'8
direct labour 直接人工 Q_#X*I
director 董事 o=_4v^
discount 折扣 )x"Z$ jIs
discount on purchase 進貨折扣 6#5@d^a
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