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。 "tUXYY
^DVr>u
acceptance 承兌 5SK{^hw
account 賬戶 r~u/M0h `
accountant 會計員 Vy{=Y(cpF2
accounting 會計 '@wYr|s4
accounting system 會計制度 =+97VO(w]G
accounts payable 應付賬款 'rRo2oTN
accounts receivable 應收賬款 G!oq
;<
accumulated profits 累積利益 D*`|MzlQ
adjusting entry ?#123;整記錄 WYwsTsG{_
adjustment ?#123;整 [Zl
administration expense 管理費用 O qY8\>f-
advances 預付 N6$pOQ
advertising expense 廣告費 =XJ
SE+ 7
agency 代理 ?.IT!M}DR
agent 代理人 T
%KZV/
agreement 契約 xg'z_W
allotments 分配數 BkJV{>?_+
allowance 津貼 -Duy:C6W
amalgamation 合併 9<W
MM)
amortization 攤銷 t'_Hp},
amortized cost 應攤成本 -Uq I=#
annuities 年金 \)DP(wC
applied cost 已分配成本 }-)2CEj3L%
applied expense 已分配費用 WDSkk"#TF
applied manufacturing expense 己分配製造費用 ;)5d
wq
apportioned charge 攤派費用 q>%KIBh(
appreciation 漲價 LS N
a
article of association 公司章程 9cWl/7;zXO
assessment 課稅 )}=`Gx5+
assets 資產 . 3=WE@M
attorney fee 律師費 ~o= Sxaf
audit 審計 4s^5t6
auditor 審計員 *Z KI02M
average 平均數 }qG{1Er
average cost 平均成本 &iR>:=ksN
bad debt 壞賬 8}\VlH]
balance 餘額 *pk*ijdB
balance sheet 資產負債表 h5U@Ys
bank account 銀行賬戶 (X,Ua+{
bank balance 銀行結存 '73dsOTIT
bank charge 銀行手續費 j@v*q\X&
bank deposit 銀行存款 ?7@B$OlU
bank discount 銀行貼現
5 1@V""m
bank draft 銀行匯票 >,y291p2
bank loan 銀行借款 ]=2Ba<)m
bank overdraft 銀行透支 %8>s :YG
bankers acceptance 銀行承兌 8*H-</ =
bankruptcy 破產 g6IG>
)
bearer 持票人 E08FUAth]#
beneficiary 受益人 "L|Ew#
bequest 遺產 U voX\
bill 票據 rC14X} X6
bill of exchange 匯票 `Ff3H$_*
bill of lading 提單 7UejK r
bills discounted 貼現票據 _:Tjq
)
bills payable 應付票據 wP/&k`HQ#i
bills receivable 應收票據 JWr:/?
board of directors 董事會 dd@^e)VZB
bonds 債券 '~VKH}b
bonus 紅利
nk>
book value 賬面價值 VtUe$ft
bookkeeper 簿記員
|[CsLn;
bookkeeping 簿記 ,@tkL!"9q
branch office general ledger 支店往來賬戶 2S&e!d-
broker 經紀人 2xhwi.u
brought down 接前 BDNn~aU#m
brought forward 接上頁 r )ZUeHt}w
budget 預算 w>p0ldi
by-product 副產品 ;3U-ghj
by-product sales 副產品銷售 D!h8NZ;El
capital 股本 M")J buI
capital income 資本收益 6b~Zv$5^Y-
capital outlay 資本支出 ^o_2=91
capital stock 股本 *&q\)\(3w
capital stock certificate 股票 h8Q+fHDYv
carried down 移後 8B JxD<
carried forward 移下頁 UQ:H3
cash 現金 );_g2=:#
cash account 現金賬戶 F^7qLvh
cash in bank 存銀行現金 {UX?z?0T
cash on delivery 交貨收款 &M,a+|yuY
cash on hand 庫存現金 X|q&0W=
cash payment 現金支付 n1 =B
cash purchase 現購 g34<0%6jd
cash sale 現沽 }&I\a
cashier 出?#123;員 mTz %;+|L
cashiers check 本票 L{jJDd
certificate of deposit 存款單折 "^F#oo%L
certificate of indebtedness 借據 SUINV_>7
certified check 保付支票 R
5-q{
certified public accountant 會計師 Yz=(zj
charges 費用 .+MJ' bW
charge for remittances 匯水手續費 Bw;sg;
charter 營業執照 ?:vp3f#
chartered accountant 會計師 <vJPKQ`=:
chattles 動產 dF:@BEo
check 支票 1
0lvhzU
che stub 支票存根 veAg?N<c
p
closed account 己結清賬戶 k{;"Aj:iL
closing 結算 Zk4Hs%n
closing entries 結賬紀錄 5XySF #
closing stock 期末存貨 -$**/~0zU
closing the book 結賬 FRd!UqMXY
columnar journal 多欄日記賬 Ef{rY|E
combination 聯合 ."&,_F
commission 佣金 Aayh'xQ
commodity 商品 :K>v
F`SM
common stock 普通股 _BO:~x
company 公司 ,(dg]7
compensation 賠償 C,~wmS )@
compound interest 複利 R''nZ/R
consignee 承銷人 Zt4g G KG
consignment 寄銷 &E0L7?l
consignor 寄銷人 R*a5bKr
consolidated balance sheet 合併資產負債表 0B fqEAl
consolidated profit and loss account 合併損益表 ~qt)r_jW
consolidation 合併 5LdVcXf
construction cost 營建成本 'KB\K)cD=3
construction revenue 營建收入 ("Z;)s4q
contract 合同 7 4Xk^8
control account 統制賬戶 mbB,j~;^6H
copyright 版權 '?=SnjMX
corporation 公司 <_$]!Z6UR
cost 成本 sd9$4k"
cost accounting 成本會計 d~F`q7F'?]
cost of labour 勞工成本 Z:DEET!c'k
cost of production 生產成本 -1iKeyyA
cost of manufacture 製造成本 nlmc/1C
cost of sales 銷貨成本 z%$ E6Im
cost price 成本價格 _G%]d$2f`
credit 貸方 *p:`F:
credit note 收款通知單 VN[C%C
creditor 債權人 Cw42bO
crossed check 橫線支票 ~,+n_KST;
current account 往來活期賬戶 bwo-9B
current asset 流動資產 f2Zi.?``H
current liability 流動負債 `q|&;wP.
current profit and loss 本期損益
u$ C@0d
debit 借方 /WlK*8C
debt 債務 jXA!9_L7
debtor 債務人 nX4R
deed 契據 pYZ6-s
deferred assets 遞延資產 y_EkW
f
deferred liabilities 遞延負債 qcMVY\gi
delivery 交貨 maAZI-H{
delivery expense 送貨費 e9e%8hL
delivery order 出貨單 D^Ahw"X)
demand draft 即期匯票 d]1%/$v^
demand note 即期票據 Q|QV
m,m
demurrage charge 延期費 ~f=~tN)hZ
deposit 存款 >2h|$6iWP
deposit slip 存款單 88}+.-3t$
depreciation 折舊
}/~%Ysl
direct cost 直接成本 T'\B17
:*
direct labour 直接人工 7pMl:\
director 董事
h4rIt3`
discount 折扣 /~3~Xc~=p
discount on purchase 進貨折扣 -c-af%xD
2WQKj9iyN