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。 V{j>09u
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acceptance 承兌 jeM/8~^4-
account 賬戶 g{}{gBplnl
accountant 會計員 xA-u%Vf7@
accounting 會計 ^K#PcPF-j
accounting system 會計制度 lStYfO:<'v
accounts payable 應付賬款 $YX\&%N
accounts receivable 應收賬款 k9ThWo/#u
accumulated profits 累積利益 < c}cgD4
adjusting entry ?#123;整記錄 _rz*7-ks=
adjustment ?#123;整 Gqz<;y
administration expense 管理費用 ;;2Yfn'`9
advances 預付 J4-64t nZ
advertising expense 廣告費 &F
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agency 代理 b`=\<u8
agent 代理人 tCJ+OU5/
agreement 契約 $cxulcay=
allotments 分配數 YB^[HE\#y
allowance 津貼 s:6p
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amalgamation 合併 19u'{/Y"
amortization 攤銷 rl
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amortized cost 應攤成本 `Eijy3>h
annuities 年金 I'_u4
applied cost 已分配成本 wIv_Z^%V
applied expense 已分配費用 )L*6xTa~
applied manufacturing expense 己分配製造費用 X5| <qu
apportioned charge 攤派費用 VZ`L-P$AF
appreciation 漲價 t_-1sWeA!
article of association 公司章程 L@"1d.k_
assessment 課稅 Q!%4Iq%jr
assets 資產 thYG1Cs
attorney fee 律師費 B} %B4&Ij
audit 審計 fI5]ed eS
auditor 審計員 meHnT9a^
average 平均數 $\0%"S
average cost 平均成本 \M
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bad debt 壞賬 S+mZ.aFS0z
balance 餘額 +wAH?q8f
balance sheet 資產負債表 \BV$p2m5-
bank account 銀行賬戶 iBq|]
bank balance 銀行結存 RJo"yB$1e6
bank charge 銀行手續費 r+}5;fQJ
bank deposit 銀行存款 f__r" N
bank discount 銀行貼現 TV~<1vj
bank draft 銀行匯票 1e 8J-Nkj
bank loan 銀行借款 s<i& q {r
bank overdraft 銀行透支 Rn(vG-xQ
bankers acceptance 銀行承兌 ;^9A o>(?y
bankruptcy 破產 7fVlA "x
bearer 持票人 2{v$GFc/
beneficiary 受益人 HAHv^
bequest 遺產 w"Q6'/P
bill 票據 K8sgeX|
bill of exchange 匯票 QJL%J
bill of lading 提單
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bills discounted 貼現票據 %Ts6M,Fpp
bills payable 應付票據 R. sRH/6
bills receivable 應收票據 p7UdZOi2
board of directors 董事會 -R
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bonds 債券 y<Hka'(%
bonus 紅利 @l7~Zn
book value 賬面價值 }r}$8M+1
bookkeeper 簿記員 N3D{t\hg
bookkeeping 簿記 3yWu-U \k
branch office general ledger 支店往來賬戶 i@=0fHiZQ
broker 經紀人 y"Fp4$qb
brought down 接前 PdUlwT?8C
brought forward 接上頁 [jPUAr}
budget 預算 Xknp*(9
by-product 副產品 j-egsKR
by-product sales 副產品銷售 3D)gy9T&l
capital 股本 kZ&|.q1zki
capital income 資本收益 or?@Ti;
capital outlay 資本支出 C@{#OOa
capital stock 股本 z=}@aX[
capital stock certificate 股票 d|^cKLu
carried down 移後 82S?@%}#J
carried forward 移下頁 qSB]Zm<
cash 現金 ?#OGH`ZvkI
cash account 現金賬戶 (;f7/2~`
cash in bank 存銀行現金 :L~{Q>o
cash on delivery 交貨收款 njbEw4nX
cash on hand 庫存現金 }ze,6T*z
cash payment 現金支付 %?GLMf7)
cash purchase 現購 [0M2`x4`
cash sale 現沽
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cashier 出?#123;員 \7W4)>At-
cashiers check 本票 Q9-o$4#R[
certificate of deposit 存款單折 D(EY"s37
certificate of indebtedness 借據 [I4:R_\
certified check 保付支票 _|VWf 8?\
certified public accountant 會計師 IO,ddVO
charges 費用 svt%UE|_:$
charge for remittances 匯水手續費 s:_M+_7_
charter 營業執照 K4]42#
chartered accountant 會計師 L
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chattles 動產 _/@VV5Mq
check 支票 @8IYJ{=
che stub 支票存根 "A_,Ga
closed account 己結清賬戶 ~hubh!d=
closing 結算 z:RclDm
closing entries 結賬紀錄 wz!a;]agg
closing stock 期末存貨 U>0' K3_
closing the book 結賬 K"p$ga{
columnar journal 多欄日記賬 3=6`'PKRQ
combination 聯合 3kAmRU
commission 佣金 $D`~X`
commodity 商品 ``%uq)G=D
common stock 普通股
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company 公司 'dE G\?v9
compensation 賠償 X bF;
compound interest 複利 Ix+===6
consignee 承銷人 RYU(z;+0p
consignment 寄銷 q1 :Y]Rbe
consignor 寄銷人 U}H2!et&,)
consolidated balance sheet 合併資產負債表 _
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consolidated profit and loss account 合併損益表 WM& k
consolidation 合併 Q
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construction cost 營建成本 F[q:jY
construction revenue 營建收入 h'{}eYb+
contract 合同 jy=dB-&
control account 統制賬戶 ('!{kVLT-
copyright 版權
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corporation 公司 #St=% !
cost 成本 DP2 ^(d<
cost accounting 成本會計 E0K'|*
cost of labour 勞工成本 s|7(VUPL
cost of production 生產成本 %bM^/7
cost of manufacture 製造成本 3t
cost of sales 銷貨成本 j@4
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cost price 成本價格 UQGOCP_
credit 貸方
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credit note 收款通知單 d/Q}I[J.u
creditor 債權人 uZsm=('ww
crossed check 橫線支票 :D-xa!7
current account 往來活期賬戶 ]LF Y2w<
current asset 流動資產 ^i3~i?\,P
current liability 流動負債 0\G`AO;D
current profit and loss 本期損益 .#"O VI]#
debit 借方 n^8LF9r
debt 債務 y`"b%P)+T
debtor 債務人 3"28=)o
deed 契據 gu+c7qe
deferred assets 遞延資產 I }AO_rtb
deferred liabilities 遞延負債 wRgh`Hc\}
delivery 交貨 &!I^m
delivery expense 送貨費 Evd>s
delivery order 出貨單 k+xj 2)d7
demand draft 即期匯票 V K/;ohTTP
demand note 即期票據 >>lT-w
demurrage charge 延期費 i
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deposit 存款 #qk}e4u
deposit slip 存款單 DlB"o.
depreciation 折舊 0qXkWGB
direct cost 直接成本 <V P@#
direct labour 直接人工 I!(.tu6u6c
director 董事 ?b',kN,(
discount 折扣 P8DT2|Z6f]
discount on purchase 進貨折扣 [
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