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。 &8Cu#^3
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acceptance 承兌 N4F.Y"R$(
account 賬戶 }ppN k:B
accountant 會計員 1\
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accounting 會計 '"0'Oua
accounting system 會計制度 r1 !@hT
accounts payable 應付賬款 .WA-&b_
accounts receivable 應收賬款 3no%E03p
accumulated profits 累積利益 V5V
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adjusting entry ?#123;整記錄 "O3tq=Q
adjustment ?#123;整 ~=M7 3U#
administration expense 管理費用 vlmB`T
advances 預付 }YGV\Nu
advertising expense 廣告費 J\twZ>w~0
agency 代理 GfoLae
agent 代理人 [1g8*j~L
agreement 契約 bzBEX mC
allotments 分配數 H1|?t+oP
allowance 津貼 .o(fe\KHf
amalgamation 合併 Gp?a(-K5
amortization 攤銷 #+ 0M2Sa
amortized cost 應攤成本 yVU^M?`#
annuities 年金 K[Y I4pt7
applied cost 已分配成本 4;e5H_}Oo
applied expense 已分配費用 e$<0
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applied manufacturing expense 己分配製造費用 ^a0um/+M}
apportioned charge 攤派費用 :
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appreciation 漲價 {f3YsM;]C
article of association 公司章程 +~m46eI
assessment 課稅 I| w"/"U
assets 資產 DR5\45v
attorney fee 律師費 sBj(Qd
audit 審計 }7|1
auditor 審計員 2VmNZ{<
average 平均數 -`*a'p-=
average cost 平均成本 ?GKb7Oj
bad debt 壞賬 6iVxc|Ia
balance 餘額 aL+
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balance sheet 資產負債表 rK' L6o
bank account 銀行賬戶 {f/~1G[M
bank balance 銀行結存 '}ptj@,
bank charge 銀行手續費 W,V:R
bank deposit 銀行存款 '\l"
bank discount 銀行貼現 RIWxs Zt
bank draft 銀行匯票 &N2N6&Ta/
bank loan 銀行借款 W#9BNKL
bank overdraft 銀行透支 dI.WK@W'o
bankers acceptance 銀行承兌 132{#tG]
bankruptcy 破產 PS)4 I&;U
bearer 持票人 @>r._~
beneficiary 受益人 /?uPEKr
bequest 遺產 =)0,#9k U]
bill 票據 YqhAZp<
bill of exchange 匯票 o5Dk:Bw
bill of lading 提單 N({MPO9
bills discounted 貼現票據 Sq>d
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bills payable 應付票據 k3lS8d7
bills receivable 應收票據 :KQ~Cb
board of directors 董事會 BRw .]&/
bonds 債券 N]>=p.#j
bonus 紅利 Ec!"O3%!M^
book value 賬面價值 f%is~e~wc
bookkeeper 簿記員 ePOG}k($/%
bookkeeping 簿記 dN$0OS`s[
branch office general ledger 支店往來賬戶 'F+C4QAq
broker 經紀人 "Gsc;X'id
brought down 接前 (yH'{6g\
brought forward 接上頁 NO*u9YH?
budget 預算 zJq~!#pZ
by-product 副產品 K0u|U`
by-product sales 副產品銷售 9P1OP Xv*p
capital 股本 LC,F
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capital income 資本收益 8}I$'x
capital outlay 資本支出 ISYXH9V
capital stock 股本 [g7L&`f9
capital stock certificate 股票 ]~Rho_mq#
carried down 移後 &|s0P
carried forward 移下頁 nD_GL
cash 現金 S]}nm
cash account 現金賬戶 qmkAg }2
cash in bank 存銀行現金 ih58<Up5
cash on delivery 交貨收款 rMdt:`
cash on hand 庫存現金 9g9HlB&Ze
cash payment 現金支付 F~,Mw8
cash purchase 現購 {
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cash sale 現沽 OV1_|##LC
cashier 出?#123;員 %^?fMeI|Y
cashiers check 本票 6hno)kd{=
certificate of deposit 存款單折 -RE^tW*Yy
certificate of indebtedness 借據 +^` I?1\UF
certified check 保付支票 *D'22TO[[!
certified public accountant 會計師 5#HW2"7
charges 費用
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charge for remittances 匯水手續費 0eT(J7[ <
charter 營業執照 d6Ht2
chartered accountant 會計師 NxkGOAOE
chattles 動產 .T}Wdng
check 支票 _~'=C#XI)
che stub 支票存根 J9\Cm!H
closed account 己結清賬戶 4V{:uuI;f
closing 結算 Ow+GS{-q
closing entries 結賬紀錄 tZ]?^_Y1
closing stock 期末存貨 !]"@kl%
closing the book 結賬 /MIe(,>Uh
columnar journal 多欄日記賬 y%&q/tk
combination 聯合 q_MPju&*
commission 佣金 G~F b
commodity 商品 Q7HRzA^-
common stock 普通股 BOX{]EOj
company 公司 n7zm
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compensation 賠償 ^7w+l @
compound interest 複利 h){0rX@:&
consignee 承銷人 $[Sc0dz
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consignment 寄銷 5[8xV%>;
consignor 寄銷人 us1Hu)
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表 h\$$JeSV]
consolidation 合併 LGq'WU31:)
construction cost 營建成本 ?fQ'^agq
construction revenue 營建收入 I&fozO
contract 合同 S4Pxc
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control account 統制賬戶 &DS/v)]
copyright 版權 \S"is z
corporation 公司 HCIU!4rH
cost 成本 l3{-z4mw
cost accounting 成本會計 "SNn^p59k
cost of labour 勞工成本 '50OgF'
cost of production 生產成本 )Oq|amvC
cost of manufacture 製造成本 S
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cost of sales 銷貨成本 0%3
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cost price 成本價格 hXcyoZ8
credit 貸方 ]P9l jwR
credit note 收款通知單 ^4y,W]JUDt
creditor 債權人 2A']y
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crossed check 橫線支票 WEw6He;
current account 往來活期賬戶 %2}-2}[>
current asset 流動資產 ](Xb_xMf
current liability 流動負債 jrCfWa}z
current profit and loss 本期損益 jSJqE_ 1
debit 借方 |O{m2Fi
debt 債務 0 3L]
debtor 債務人 B+$%*%b
deed 契據 N,<uf@LQ
deferred assets 遞延資產 I
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deferred liabilities 遞延負債 B*eC3ok3z
delivery 交貨 Yc`o5Q\>
delivery expense 送貨費 ,[N%Q#
delivery order 出貨單 k6;?)~.
demand draft 即期匯票 I!ED?n
demand note 即期票據 @T@<_ ?)
demurrage charge 延期費 *zaQx+L
deposit 存款 ISzqEi
deposit slip 存款單 z$&{:\hj
depreciation 折舊 ;/bewivNJ
direct cost 直接成本 gl~ecc
direct labour 直接人工 /RG:W0=K
director 董事 Ve8=b0&Y#j
discount 折扣 3>3 Kwc~E
discount on purchase 進貨折扣 bpOYHc6,*`
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