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。 WI4<2u;
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acceptance 承兌 72d|Jbd
account 賬戶 !Z tqh Xr
accountant 會計員 /^AH/,p
accounting 會計 u
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accounting system 會計制度 )][U6 e
accounts payable 應付賬款 F|eWHw?t
accounts receivable 應收賬款 TL2E|@k1]
accumulated profits 累積利益 T/g\v?>
adjusting entry ?#123;整記錄 y<kUGsD
adjustment ?#123;整 8j;Un]
administration expense 管理費用 <4LJ#Fx
advances 預付 >2znn&gZ
advertising expense 廣告費 =}#yi<Lt
agency 代理 oh< -&3Jn
agent 代理人 a$|U4Eqo
agreement 契約 vSR&>Q%X
allotments 分配數 VIz(@
allowance 津貼 Q"dq_8\`U
amalgamation 合併 3A!a7]fW
amortization 攤銷 )vS0Au^C~
amortized cost 應攤成本 8In\Jo$|q>
annuities 年金 <4;
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applied cost 已分配成本 iT
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applied expense 已分配費用 G<e+sDQ2
applied manufacturing expense 己分配製造費用 E%bhd4$G
apportioned charge 攤派費用 :oZ<[#p"*
appreciation 漲價 3<&:av3
article of association 公司章程 -`I|=lBz{H
assessment 課稅 &^"Ru?MK
assets 資產 = g{I`u
attorney fee 律師費 xRD+!3
audit 審計 Nu6NyYs
auditor 審計員 KAClV%jP
average 平均數 qUd7O](b=?
average cost 平均成本 =$J(]KPv!?
bad debt 壞賬 M!J7Vj?Ps
balance 餘額 !G-+O#W`
balance sheet 資產負債表 zG#5lzIu,
bank account 銀行賬戶 )k=KLQ\b
bank balance 銀行結存 'h
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bank charge 銀行手續費 Bib<ySCre
bank deposit 銀行存款 {!|4JquE_
bank discount 銀行貼現 Ei_~K';
bank draft 銀行匯票 pq{`WgA^
bank loan 銀行借款 G$>?UQ[
bank overdraft 銀行透支 .2fvRN92
bankers acceptance 銀行承兌 MM@,J<
bankruptcy 破產 %*gf_GeM
bearer 持票人 23):OB>S`
beneficiary 受益人 ,GH`tK_
bequest 遺產 &IQ=M.!r
bill 票據 pJ]
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bill of exchange 匯票 @GN2v,WA?
bill of lading 提單
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bills discounted 貼現票據 49; 'K
bills payable 應付票據 @PvO;]]%
bills receivable 應收票據 _iJ~O1qx,w
board of directors 董事會 <IZt]P
bonds 債券 ^!1!l-
bonus 紅利 g,+e3f
book value 賬面價值 7'IIB1v.\
bookkeeper 簿記員 XZIapT
bookkeeping 簿記 mw
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branch office general ledger 支店往來賬戶 +yP!7]
broker 經紀人 BD
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brought down 接前 5tlRrf
brought forward 接上頁 l53i
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budget 預算 )aIcA
by-product 副產品 q}P@}TE
by-product sales 副產品銷售 >38>R0k35
capital 股本 5%Qxx\q
capital income 資本收益 8zx]/>
capital outlay 資本支出 n-ffX*zA(
capital stock 股本 ^#:;6^Su
capital stock certificate 股票 ^j\LB23
carried down 移後 x?wvS]EBg
carried forward 移下頁 gs'M^|e)
cash 現金 vXDs/,`r
cash account 現金賬戶 D^6*Cwb
cash in bank 存銀行現金 eg;7BZi
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cash on delivery 交貨收款 _@ao$)q{J
cash on hand 庫存現金 &ys>z<Z
cash payment 現金支付 b&rBWp0#
cash purchase 現購 fUjo',<s
cash sale 現沽 dOeM0_o
cashier 出?#123;員 rt
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cashiers check 本票 eS8(HI6{^
certificate of deposit 存款單折 _N`.1Dl%Q
certificate of indebtedness 借據 juHL$SGC
certified check 保付支票 ;\RVC7
certified public accountant 會計師 '8q3ub<\
charges 費用 <[db)r~c
charge for remittances 匯水手續費 O*:87:I d
charter 營業執照 _w\9
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chartered accountant 會計師 %OBW/Ti
chattles 動產 kd
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check 支票 7h
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che stub 支票存根 _EMI%P&s
closed account 己結清賬戶 C7%R2>}?f
closing 結算 roS" q~GS,
closing entries 結賬紀錄 |}G"^r
closing stock 期末存貨 O=o}uB-*6
closing the book 結賬 ,t`V^(PEq
columnar journal 多欄日記賬 Jh\KVmfXN
combination 聯合 `yfZ{<
commission 佣金 O\=Z;}<N
commodity 商品 wsQnjT>
common stock 普通股 2w.FC
company 公司 :=NXwY3~M
compensation 賠償 ^)dsi
compound interest 複利 %ztZ#h~g
consignee 承銷人 ..`c# O&
consignment 寄銷 UdO8KD#r3
consignor 寄銷人 AIHH@z
consolidated balance sheet 合併資產負債表 Bq8#'K2i,
consolidated profit and loss account 合併損益表 xv]z>4@z,
consolidation 合併 Cv,WG]E7(
construction cost 營建成本 (ks>F=vk*
construction revenue 營建收入 [edF'7La
contract 合同 puOtF YZ\
control account 統制賬戶 /!Rva"
copyright 版權 ud/!@WG
corporation 公司 Lvf<g}?4
cost 成本 ;dzy5o3
cost accounting 成本會計 oKn$g[,SJh
cost of labour 勞工成本 !4p{b f
cost of production 生產成本 Wg}KQ6
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cost of manufacture 製造成本 p cLKE
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cost of sales 銷貨成本 o26Y}W
cost price 成本價格 $J6
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credit 貸方 H9T~7e+
credit note 收款通知單 g}+|0FTV
creditor 債權人 Z 8w\[AF{$
crossed check 橫線支票 e i=
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current account 往來活期賬戶 [Hx}#Kds
current asset 流動資產 ?AFb&
current liability 流動負債 &;$uU
current profit and loss 本期損益 #*A&jo'E
debit 借方 F8w7N$/V",
debt 債務 ^2'Y=g>
debtor 債務人 =CQfs6np:N
deed 契據 2c Xae
deferred assets 遞延資產 mlByE,S2E
deferred liabilities 遞延負債 mP^ B2"|q
delivery 交貨 u$JAjA
delivery expense 送貨費
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delivery order 出貨單 ?A@y4<8R|
demand draft 即期匯票 12^uu)6Xm,
demand note 即期票據 iF`_-t/k
demurrage charge 延期費 ~ikp'5
deposit 存款 ,3?=W/Um4
deposit slip 存款單 sPK ]:iC
depreciation 折舊 !{l% 3'2
direct cost 直接成本 :cA P{rSe
direct labour 直接人工 IgbuMEfL
director 董事 Z. ${WZW
discount 折扣
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discount on purchase 進貨折扣 Oem1=QpaC
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