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。 l.uN$B
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acceptance 承兌 G g(NGT
account 賬戶 ?-S8yqe
accountant 會計員 "]<w x_!+}
accounting 會計 bw020@O*
accounting system 會計制度 ?61L|vr
accounts payable 應付賬款 ~W3:xnBEk
accounts receivable 應收賬款 nfa_8
accumulated profits 累積利益 3l$E8?[Zwi
adjusting entry ?#123;整記錄 $8Ig&k|~8
adjustment ?#123;整 eX@v7i,}
administration expense 管理費用 re/xs~
advances 預付 dB@FI
advertising expense 廣告費 L7<+LA)s0
agency 代理 [.ey_}X8
agent 代理人 D/cg7
agreement 契約 dDo6fP2
allotments 分配數 {N"*olx
allowance 津貼 ;}UzJe ,S
amalgamation 合併 f&f`J/(
amortization 攤銷 NtqFnxm/
amortized cost 應攤成本 el}hcAY/RP
annuities 年金 PP],HB+*[
applied cost 已分配成本 p1kl LX
applied expense 已分配費用 z+ uL "PG[
applied manufacturing expense 己分配製造費用 o>.AdZby
apportioned charge 攤派費用 )=y.^@UT@
appreciation 漲價 K[*h+YO
article of association 公司章程 We\KDU\n
assessment 課稅 \zBd<H4S:
assets 資產 |^?`Q.|c$
attorney fee 律師費 'frWu6]<
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audit 審計 ~m!#FTc*
auditor 審計員 ' 4,y
average 平均數 xC'mPcU8
average cost 平均成本 g
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bad debt 壞賬 &<`-:x1 2_
balance 餘額 AjG)1
balance sheet 資產負債表 v: giZxR
bank account 銀行賬戶 CcBQo8!G
bank balance 銀行結存 `(P
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bank charge 銀行手續費 )ni"qv~J
bank deposit 銀行存款 JR])xPI`
bank discount 銀行貼現 ~KJ,SLzhx9
bank draft 銀行匯票 *3!(*F@M,
bank loan 銀行借款 Wa(W&]
bank overdraft 銀行透支 bAN 10U
bankers acceptance 銀行承兌 d8rBu jT
bankruptcy 破產 [TP
bearer 持票人 [+y&HNf
beneficiary 受益人 G aha Z
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bequest 遺產 s;anP0-O
bill 票據 6BUBk>A`
bill of exchange 匯票 m\_+)eI|
bill of lading 提單 sf
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bills discounted 貼現票據 n'q
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bills payable 應付票據 "&@gX_%
bills receivable 應收票據 (qJIu
board of directors 董事會 3(aRs?/O
bonds 債券 52da]BW<
bonus 紅利 NAJ '><2
book value 賬面價值 <}<#W/
bookkeeper 簿記員 C\y[&egww
bookkeeping 簿記 |Uc<;> l
branch office general ledger 支店往來賬戶 -)p@BtMS
broker 經紀人 7We?P,A\;
brought down 接前 2j2mW>Z
brought forward 接上頁 0Ulxp
budget 預算 Ii|uGxEc
by-product 副產品 ~o:rM/!Ba
by-product sales 副產品銷售 { k
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capital 股本 :uOZjEZi
capital income 資本收益 n>u.3w
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capital outlay 資本支出 Q1aHIc
capital stock 股本 R
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capital stock certificate 股票 xt?3_?1
carried down 移後 s>LA3kT
carried forward 移下頁 np<f,
cash 現金 5T~3$kuO
cash account 現金賬戶 PthIdaN@
cash in bank 存銀行現金 R1II k
cash on delivery 交貨收款 VI(RT-S6
cash on hand 庫存現金 _Ngx$
cash payment 現金支付 _Syre6k
cash purchase 現購 J@oEV=L
cash sale 現沽 ^RY n8I
cashier 出?#123;員 Is4%}J!8
cashiers check 本票 Gtj(
certificate of deposit 存款單折 D-'i G%)kA
certificate of indebtedness 借據 suA+8}o]
certified check 保付支票 6
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certified public accountant 會計師 |Dl*w/n
charges 費用 6Hc H'nmeN
charge for remittances 匯水手續費 MDMtOfe|
charter 營業執照 <f7?PAd
chartered accountant 會計師 TX<e_[$\
chattles 動產 O<}ep)mr
check 支票 17J} uXA
che stub 支票存根 3$GY,B
closed account 己結清賬戶 *LY~l
closing 結算 aO~si=
closing entries 結賬紀錄 `'z(--J}`
closing stock 期末存貨 3r,1^h
closing the book 結賬 \4[c}l
columnar journal 多欄日記賬 +AE&GU
combination 聯合
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commission 佣金 ^n\9AE3
commodity 商品 CBiU#h
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common stock 普通股 =gxgS<bde
company 公司 ;cM8EU^.
compensation 賠償 t/l! KdY$
compound interest 複利 8[6ny=S`
consignee 承銷人 w$w>N(e
consignment 寄銷 XNc"kp? z
consignor 寄銷人 Q'n(^tbL
consolidated balance sheet 合併資產負債表 jF%)Bhn(
consolidated profit and loss account 合併損益表 LydbP17K}
consolidation 合併 R`0foSq \M
construction cost 營建成本 b*I&k":
construction revenue 營建收入 "#mXsp-ut
contract 合同 #6Efev
control account 統制賬戶 h(C#\{V
copyright 版權 Ze[g0"
corporation 公司 (lyt"Ty
cost 成本 %8}WX@SB
cost accounting 成本會計 (Sg
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cost of labour 勞工成本 bE7(L
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cost of production 生產成本 D..{|29,:
cost of manufacture 製造成本 'Z*\1Ci
cost of sales 銷貨成本 [
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cost price 成本價格 #~bU}[
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credit 貸方 @+0@BO12
credit note 收款通知單 ?D*Hl+iu
creditor 債權人 SQO>}#qm
crossed check 橫線支票 LY@1@O2@
current account 往來活期賬戶 |'V<>v.v
current asset 流動資產 JfZL?D{NM
current liability 流動負債 aGq_hP
current profit and loss 本期損益 ;,F-6RNj
debit 借方 lKh2
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debt 債務 ,XWay%8{E
debtor 債務人 w>NZRP_3
deed 契據 ZYwBw:y}y
deferred assets 遞延資產 f"5lOzj`C
deferred liabilities 遞延負債 ~6@c]:
delivery 交貨 [OFTP#}c
delivery expense 送貨費 8!`7-
delivery order 出貨單 &.cGj@1!J
demand draft 即期匯票 L:t)$iF5+
demand note 即期票據 ^D]7pe
demurrage charge 延期費 >\6jb&,%O
deposit 存款 c
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deposit slip 存款單 p"hm.=,
depreciation 折舊 x*,q
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direct cost 直接成本 n&2=6$*,k
direct labour 直接人工 6SW|H"!!
director 董事 sx)$=~o
discount 折扣 {a+Fx}W
discount on purchase 進貨折扣 2R_o
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