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。 _M^.4H2
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acceptance 承兌 ~Bzzu %S
account 賬戶 IP62|~Ap
accountant 會計員 ShB]U5b:k
accounting 會計 EA& 3rI>U)
accounting system 會計制度 @tH9$J*Y<
accounts payable 應付賬款 gF)9a_R%p
accounts receivable 應收賬款
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accumulated profits 累積利益 o<`hj&s
adjusting entry ?#123;整記錄 3P
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adjustment ?#123;整 8`q7Yss6F
administration expense 管理費用 5'lPXKn+L
advances 預付 EbC!tR
advertising expense 廣告費 Ww7Ya]b.k
agency 代理 L:G
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agent 代理人 ,;)ZF
agreement 契約 <S@jf4
allotments 分配數 Wc3z7xK1@
allowance 津貼 H9cPtP~a)
amalgamation 合併 P$)g=/td1
amortization 攤銷 (eN7s_
amortized cost 應攤成本 [?!I*=*b
annuities 年金 6Z2 ,:j;
applied cost 已分配成本 tb3VqFx
applied expense 已分配費用 d#ir=+o{h
applied manufacturing expense 己分配製造費用 }47h0 i
apportioned charge 攤派費用 3A7774n=P
appreciation 漲價 g52a
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article of association 公司章程 r"7n2
assessment 課稅 zCx4DN`
assets 資產 /).{h'^Hq\
attorney fee 律師費 a{5SOe;;
audit 審計 >L7s[vKn
auditor 審計員 t[^$F,
average 平均數 ?"B]"%M&
average cost 平均成本 F!omkN
bad debt 壞賬 lPTx] =G
balance 餘額 .w2 ID
balance sheet 資產負債表 8Lo#{`
bank account 銀行賬戶 Fhoyji4
bank balance 銀行結存 2QfN.<[-
bank charge 銀行手續費 FKa";f"
bank deposit 銀行存款 ,?fJ0n:!%
bank discount 銀行貼現 ^kez]>
bank draft 銀行匯票 FfoOJzf~o
bank loan 銀行借款
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bank overdraft 銀行透支 {Mx(|)WkL
bankers acceptance 銀行承兌 Gz[yD
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bankruptcy 破產 %oZ:Awx
bearer 持票人 NTg@UT<
beneficiary 受益人 n<I{x^!
bequest 遺產 [M?2axOC
bill 票據 p9(y b
bill of exchange 匯票 ep0,4!#FAO
bill of lading 提單 bzgC+yT
bills discounted 貼現票據 zG!nqSDG
bills payable 應付票據 U.%Kt,qB
bills receivable 應收票據 :{lwz#9V
board of directors 董事會
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bonds 債券 rqdwQ
bonus 紅利 'D\Q$q
book value 賬面價值 wQkM:=t5
bookkeeper 簿記員 jc}G+|`
bookkeeping 簿記 qWt}8_"
branch office general ledger 支店往來賬戶 t}EMX9SQ
broker 經紀人 'rQ"Dc
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brought down 接前 wj|Zn+{"nF
brought forward 接上頁 pSZ2>^";
budget 預算 c OYDN[k
by-product 副產品 <n"BPXF~
by-product sales 副產品銷售 [6/QUD8
capital 股本 d0cL9&~qW
capital income 資本收益 em$pU*`P
capital outlay 資本支出 FL0uY0K
capital stock 股本 7nZPh3%
capital stock certificate 股票 6 SSDc/
carried down 移後 FR&`R
carried forward 移下頁 ']]d-~:
cash 現金 d[
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cash account 現金賬戶 ~(5r+Z}*`
cash in bank 存銀行現金 cTq
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cash on delivery 交貨收款 4zug9kFK
cash on hand 庫存現金
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cash payment 現金支付 .R9Z$Kbq
cash purchase 現購 iCt.rr~;V
cash sale 現沽
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cashier 出?#123;員 d_RgKdR )k
cashiers check 本票 5of3&
certificate of deposit 存款單折 "
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certificate of indebtedness 借據 r-2k<#^r
certified check 保付支票 [
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certified public accountant 會計師 Z 6jEj9?O
charges 費用 Ic&h8vSU
charge for remittances 匯水手續費 :Mf"
charter 營業執照 2|1fb-AR
chartered accountant 會計師 ~6vz2DuB=
chattles 動產 _;<!8e$C
check 支票 s?SspuV
che stub 支票存根 ,S)r%[ru^
closed account 己結清賬戶 P T"}2sR)
closing 結算 _KT!OYH
closing entries 結賬紀錄 |s| }u`(@9
closing stock 期末存貨 >.h:Y5
closing the book 結賬 2wf&jGHs
columnar journal 多欄日記賬 )Q)qz$h@
combination 聯合 xU
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commission 佣金 ngY%T5-
commodity 商品 N<EVs.7
common stock 普通股 &W `xZyb3
company 公司 >}5?`.K~Q*
compensation 賠償 gk ]QR.
compound interest 複利 g 7oY 1;
consignee 承銷人 GK?ual1
consignment 寄銷 t [Q
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consignor 寄銷人 {(73*-~$
consolidated balance sheet 合併資產負債表 E?m~DYnU
consolidated profit and loss account 合併損益表 {]vD@ )k
consolidation 合併 MvVpp;bd
construction cost 營建成本 0X$mT:=9
construction revenue 營建收入 ^?z%f_ri
contract 合同 en<mm#Ab
control account 統制賬戶 W,q @ww u
copyright 版權 M5xJ_yjG
corporation 公司 c]=2>ov)hR
cost 成本 yNu_>!Cp5
cost accounting 成本會計 @Z)|_
cost of labour 勞工成本 u\R?(G&
cost of production 生產成本 N2r zHK
cost of manufacture 製造成本 .UyE|t4
cost of sales 銷貨成本 DM.lQ0xk
cost price 成本價格 :1v,QEb\
credit 貸方 &H(yLd[
credit note 收款通知單 E-Lk
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creditor 債權人 A~ya{^
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crossed check 橫線支票
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current account 往來活期賬戶 LiJYyp
current asset 流動資產 a6p0_-MF
current liability 流動負債 9tiZIm93]
current profit and loss 本期損益 D0.
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debit 借方 L"_XWno
debt 債務 .RQra+up
debtor 債務人 7 WJ\nK
deed 契據 8`=?_zF
deferred assets 遞延資產 $-4](br|
deferred liabilities 遞延負債 +X?ErQm
delivery 交貨 &$"#hGg
delivery expense 送貨費 tj
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delivery order 出貨單 q*!R4yE; C
demand draft 即期匯票 s.3"2waZ=T
demand note 即期票據 !oLn=
demurrage charge 延期費 UBvp32p
deposit 存款 ,GbmL8P7Y
deposit slip 存款單 'C+cQLig@
depreciation 折舊 r924!zdbR
direct cost 直接成本 =C\Tl-$\f
direct labour 直接人工 .?>Cav9:
director 董事 =bKDD<(
discount 折扣 'K[ml ?_
discount on purchase 進貨折扣 \ovs[&
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