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。 + `
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acceptance 承兌 xS,24{-HJ
account 賬戶 y8k8Hd1<f
accountant 會計員 6'Q{xJe?
accounting 會計 =0ZRGp
accounting system 會計制度 #rkq
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accounts payable 應付賬款 >@2<^&K`
accounts receivable 應收賬款 WO
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accumulated profits 累積利益 xb,d,(^ ]R
adjusting entry ?#123;整記錄 xe!bfzU
adjustment ?#123;整 d?fS#Ryb
administration expense 管理費用 :0J`4
advances 預付 =tOB fRM
advertising expense 廣告費 cRT'?w`}
agency 代理 ~1uQyt
agent 代理人 a^R?w|zCX
agreement 契約 E_ns4k#uG
allotments 分配數 W+ S~__K
allowance 津貼 G4cgY|71
amalgamation 合併 \Bo%2O%4
amortization 攤銷 8o~
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amortized cost 應攤成本 V`I4"}M1
annuities 年金 _,J+b R+b
applied cost 已分配成本 /hl'T'RG
applied expense 已分配費用 :
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applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 +RooU?Aq
appreciation 漲價 ?M4o>T%p "
article of association 公司章程 (;{X-c}?
assessment 課稅 *ub2dH4/
assets 資產 E5ce=$o
attorney fee 律師費 2aYBcPFQh#
audit 審計 g:Hj1!'
auditor 審計員 q1}!O kr"2
average 平均數 )2[)11J9t
average cost 平均成本 W"NI^OX
bad debt 壞賬 A=<7*E
balance 餘額 ALMsF2H
balance sheet 資產負債表 -<#)
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bank account 銀行賬戶 \&Yn)|!
bank balance 銀行結存 4aXIRu%#7
bank charge 銀行手續費 . &^p@A~
bank deposit 銀行存款 j,0`k
bank discount 銀行貼現 `c
bank draft 銀行匯票 b>-DX
bank loan 銀行借款 =QqH`.3
bank overdraft 銀行透支 yK*vn]}
bankers acceptance 銀行承兌 /qLO/Mim
bankruptcy 破產 2R/|/>T v
bearer 持票人 luoQ#1F?sl
beneficiary 受益人 !&:=sA
bequest 遺產 p D<w@2K
bill 票據 p@tg pFt
bill of exchange 匯票 K%z!#RyJ4
bill of lading 提單 ,Z{\YAh1
bills discounted 貼現票據 8 .%0JJ .3
bills payable 應付票據 J"r?F0
bills receivable 應收票據 xC`!uPk/pL
board of directors 董事會 "jL>P)
bonds 債券 _T\ ~%
bonus 紅利 Rc1j^S;>
book value 賬面價值 J K/{IkF
bookkeeper 簿記員 N~)-\T:ap
bookkeeping 簿記 =D1
branch office general ledger 支店往來賬戶 a"jE\OZ{+s
broker 經紀人 N5
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brought down 接前 .6wPpL G?{
brought forward 接上頁 v)
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budget 預算 xM jn=\}
by-product 副產品 Os9SfL
by-product sales 副產品銷售 (?4%Xtul1
capital 股本 B>2R-pa4~
capital income 資本收益 dtTn]}J
capital outlay 資本支出 pD{OB
capital stock 股本 eRMN=qP.q
capital stock certificate 股票 m+c-"arIpA
carried down 移後
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carried forward 移下頁 o~LJ+m6-)
cash 現金 0*{(R#
cash account 現金賬戶 Q|_F
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cash in bank 存銀行現金 ;.}L#'0j
cash on delivery 交貨收款 &N}"4
cash on hand 庫存現金 Vl_6nY;
cash payment 現金支付 :60vbO
cash purchase 現購 C$w%!
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cash sale 現沽 !*#9b
cashier 出?#123;員
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cashiers check 本票 khy'Y&\F;
certificate of deposit 存款單折 bn*:Bn1
certificate of indebtedness 借據 >_}isCd,
certified check 保付支票 Xh"9Bcjf
certified public accountant 會計師 m\>gOTpA4
charges 費用 !5*VBE\
charge for remittances 匯水手續費 _o~ pVBl/
charter 營業執照 tT]@yo|?e/
chartered accountant 會計師 S!?T0c?>
chattles 動產 #T)Gkc"{
check 支票 ?|M-0{
che stub 支票存根 Zl>SeTjB-
closed account 己結清賬戶 _pdKcE\X
closing 結算 ASXGM0t
closing entries 結賬紀錄 (5$Ge$
closing stock 期末存貨 fK/:
closing the book 結賬 Zmu
columnar journal 多欄日記賬 rNN>tpZ}
combination 聯合 iK}p#"si
commission 佣金 lNe4e6
commodity 商品 /zIG5RK>
common stock 普通股 YmljHQP
company 公司 pBqf+}g4
compensation 賠償 +5y^c|L0
compound interest 複利 R_EU|a
consignee 承銷人 B!'K20"gF
consignment 寄銷 VzG|Xtco[
consignor 寄銷人 hW*o;o7u
consolidated balance sheet 合併資產負債表 MIJuJ]U}
consolidated profit and loss account 合併損益表 h"[B zX
consolidation 合併 $0Y`>3
construction cost 營建成本 X'OpR
construction revenue 營建收入 -zK>{)Z=q
contract 合同 xw*e`9vAe
control account 統制賬戶 fN2Sio:
copyright 版權 +`>7cy%cZ
corporation 公司 >.wZEQ6QK
cost 成本 2}^=NUM\NX
cost accounting 成本會計 &4%pPL\f
cost of labour 勞工成本 vQ<
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cost of production 生產成本 >DRxF5b{
cost of manufacture 製造成本 0AM_D >fH
cost of sales 銷貨成本 - (s0f
cost price 成本價格 \Z5Wp5az},
credit 貸方 vP{i+s18B
credit note 收款通知單 yi8vD~aA[
creditor 債權人
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crossed check 橫線支票 l,|Llb
current account 往來活期賬戶 QQAEG#.5
current asset 流動資產 ZA=J`->k
current liability 流動負債 hj];a,Br&
current profit and loss 本期損益 ;f%@s1u
debit 借方 FG${w.e<
debt 債務 &N.pW=%,N
debtor 債務人 ?0~g1"Y-*K
deed 契據 5AT^puL]]
deferred assets 遞延資產 +?\JQ|
deferred liabilities 遞延負債 aR2N,<Cp5
delivery 交貨 i9 aR#
delivery expense 送貨費 e=LrgRy+
delivery order 出貨單 SGKAx<U
demand draft 即期匯票 *<\`"C;
demand note 即期票據 WsbVO|C
demurrage charge 延期費 QGNKQ`~
deposit 存款 wH"9N+82M
deposit slip 存款單 |5flvkid
depreciation 折舊 v7(7WfqP
direct cost 直接成本 Yo %U{/e
direct labour 直接人工 rl.K{Uad
director 董事 K+Him]
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discount 折扣
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discount on purchase 進貨折扣 jwwRejNV
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