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。 F` "bMS
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acceptance 承兌 SJ;Kjq.Qo
account 賬戶 =BNS3W6
accountant 會計員 /%9CR'%*c
accounting 會計 6}S1um4 F
accounting system 會計制度 ITf,
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accounts payable 應付賬款 HA W57N
accounts receivable 應收賬款 -lNT"9
accumulated profits 累積利益 R#w9%+
adjusting entry ?#123;整記錄 DP<[Uz&
adjustment ?#123;整 PS3%V_2
administration expense 管理費用 /By`FW Y
advances 預付 +ZU@MOni
advertising expense 廣告費 _|qs-USA
agency 代理 jZLD^@AP
agent 代理人 4!^flKZQ
agreement 契約 Wi3S
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allotments 分配數 -&3mOn& (1
allowance 津貼 /+{]?y,
amalgamation 合併 )mvD2]fK
amortization 攤銷 g?=|kp
amortized cost 應攤成本 #mvOhu
annuities 年金 .X)TRD#MW
applied cost 已分配成本 B9(e"cMm
applied expense 已分配費用 PShluhY
applied manufacturing expense 己分配製造費用 wjnQK
apportioned charge 攤派費用 "- XJZ;5
appreciation 漲價 H%
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article of association 公司章程 U9:w ^t[Pp
assessment 課稅 @/yJTMcf
assets 資產 Y,;$RV@g
attorney fee 律師費 ]
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audit 審計 <sNkyQ
auditor 審計員 LA%t'n h
average 平均數 /ig'p53jL
average cost 平均成本 \~bx%VWW4
bad debt 壞賬 Pe<}kS
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balance 餘額 w,qYT-R
balance sheet 資產負債表 }:f
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bank account 銀行賬戶 C^W9=OH
bank balance 銀行結存 >L {s[pLJ
bank charge 銀行手續費 N5Rda2m
bank deposit 銀行存款 0X'2d
bank discount 銀行貼現 dOfEEqPI
bank draft 銀行匯票 U6M3,"?
bank loan 銀行借款 y%4G[Dz
bank overdraft 銀行透支 `PVr;&
bankers acceptance 銀行承兌 2^.qKY@g@
bankruptcy 破產 m\O|BMHn
bearer 持票人 cm!|A)~
beneficiary 受益人 K)!Nf.r$9
bequest 遺產 C%)Xz
bill 票據 Ebk_(Py\
bill of exchange 匯票 M^twD*
bill of lading 提單 = ^OXP+o
bills discounted 貼現票據 Sgy_?Y
bills payable 應付票據
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bills receivable 應收票據 @ a?^2X^
board of directors 董事會 2A^>>Q/,u
bonds 債券 1s@%
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bonus 紅利 ?!$uMKyt
book value 賬面價值 =|_{J"sv
bookkeeper 簿記員 gPrIu+|F
bookkeeping 簿記 `NNr]__
branch office general ledger 支店往來賬戶 ~ d!F|BH4
broker 經紀人 4?s
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brought down 接前 @C34^\aH+
brought forward 接上頁 dLq)Z*r
budget 預算 Aa#WhF
by-product 副產品 !gm;g}]szG
by-product sales 副產品銷售 .2V`sg.!
capital 股本 ]*M-8_D
capital income 資本收益 >,V~-Tp
capital outlay 資本支出 ![
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capital stock 股本 SK@%r
capital stock certificate 股票 ee0)%hc1t
carried down 移後 X$<s@_#1
carried forward 移下頁 4Sq[I
cash 現金 ;>z.wol
cash account 現金賬戶 ~)k OOoH
cash in bank 存銀行現金
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cash on delivery 交貨收款 N7b+GqYpF>
cash on hand 庫存現金 {+&qC\YF
cash payment 現金支付 E>}
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cash purchase 現購 GQP2-cSZ
cash sale 現沽
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cashier 出?#123;員
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cashiers check 本票 !M&Qca2
certificate of deposit 存款單折 (<"uV%1
certificate of indebtedness 借據 Z"T#"FDIr
certified check 保付支票 VW[!%<
certified public accountant 會計師 `~hB-Z5dI
charges 費用 TI9]v(
charge for remittances 匯水手續費 (pl|RmmDz
charter 營業執照 dV( "g],
chartered accountant 會計師 ky^p\dMh
chattles 動產 1zDat@<H
check 支票 ~rN:4Q]/
che stub 支票存根 a->;K+
closed account 己結清賬戶 ]hPu
closing 結算 /g_cz&luR
closing entries 結賬紀錄 m@z.H ;
closing stock 期末存貨 LL}|#%4d
closing the book 結賬 yyj?hR@rZ
columnar journal 多欄日記賬 C`Oc%~UkC
combination 聯合 "\x<Zg;
commission 佣金 E,/<;
commodity 商品 nI_43rG:Uf
common stock 普通股 jOYa}jm?
company 公司 O_M2Axm
compensation 賠償 gyt[ZN_2
compound interest 複利 h
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consignee 承銷人 ;!ICLkc$
consignment 寄銷 xE2sb*
consignor 寄銷人 R0l5"l*@+
consolidated balance sheet 合併資產負債表 $E j;CN59
consolidated profit and loss account 合併損益表 TspuZR@2
consolidation 合併 6dCS Gb
construction cost 營建成本 5-3.7CO$
construction revenue 營建收入 JjXuy7XQ
contract 合同 cL]vJ`?Ih
control account 統制賬戶 ,#u"$Hz8p
copyright 版權 LR:v$3 G(
corporation 公司 k"kGQk4
cost 成本 |B<;4ISaRI
cost accounting 成本會計 vpS
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cost of labour 勞工成本 3?d o|>
cost of production 生產成本 C
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cost of manufacture 製造成本 kXfTNMb
cost of sales 銷貨成本 m>H+
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cost price 成本價格 ``zgw\f[%
credit 貸方 YT*_
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credit note 收款通知單 *t)Y@=k3>
creditor 債權人 / bxu{|.
crossed check 橫線支票 YKUb'D:t]
current account 往來活期賬戶 PQkFzyk
current asset 流動資產 BrHw02G
current liability 流動負債 O3YD
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current profit and loss 本期損益 /e2CB "c
debit 借方 xzZ2?zWi
debt 債務 AqdQiZ^9
debtor 債務人 X6hp}
deed 契據 Mx7
deferred assets 遞延資產 StuQ}
deferred liabilities 遞延負債 4
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delivery 交貨 .qN|.:6a
delivery expense 送貨費 Y#/mE!
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delivery order 出貨單 z154lY}K
demand draft 即期匯票 ]#7{x
demand note 即期票據 _5t~g_(1OK
demurrage charge 延期費 u . xUM
deposit 存款 !a.|URa7
deposit slip 存款單 69 >-
depreciation 折舊 kK,Ne%}a2K
direct cost 直接成本 )U?5O$M;lE
direct labour 直接人工 +2KYtyI
director 董事 2
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discount 折扣 c\J?J>xz
discount on purchase 進貨折扣 Z8Jrt3l{2
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