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。 h
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acceptance 承兌 LR%
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account 賬戶 3}x6IM2
accountant 會計員 sHm:G_
accounting 會計 T&u25"QOf
accounting system 會計制度 GK[[e~#u
accounts payable 應付賬款 TSKR~3D#
accounts receivable 應收賬款 m?O"LGBB=
accumulated profits 累積利益 x>[f+Tc
adjusting entry ?#123;整記錄 =g<Y[Fi2
adjustment ?#123;整 ^^kL.C Ym
administration expense 管理費用 9YVr9BM'K
advances 預付 =0_((eXwf
advertising expense 廣告費 uE^5o\To
agency 代理 Hr!%L*h?
agent 代理人 '$y.`/$
agreement 契約 XBN,{
allotments 分配數 A}MF>.!}C
allowance 津貼 9ve)+Lk
amalgamation 合併 4ad
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amortization 攤銷 'tMS5d)4:
amortized cost 應攤成本 pL`)^BJ
annuities 年金 -MuKeCgi
applied cost 已分配成本 gbu@&
applied expense 已分配費用 *#c^.4$'
applied manufacturing expense 己分配製造費用 Vh8RVFi;c
apportioned charge 攤派費用 x_
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appreciation 漲價 )mE67{YJh~
article of association 公司章程 0s%]%2ON
assessment 課稅 O+PRP"$g"
assets 資產 A1/[3Bz
attorney fee 律師費 jOU1F
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audit 審計 $##LSTA
auditor 審計員 "J*LR
average 平均數 >IEc4
average cost 平均成本 !=
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bad debt 壞賬 LT6VZ,
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balance 餘額 #r;uM+
balance sheet 資產負債表 Qvm[2mb
bank account 銀行賬戶 p^U#1c
bank balance 銀行結存 ],w+4;+
bank charge 銀行手續費 7U`8W\-
bank deposit 銀行存款 %lqrq<Xn
bank discount 銀行貼現 BTa#}LBZ+
bank draft 銀行匯票 -A)/CFIZ
bank loan 銀行借款 4<y|SI!
bank overdraft 銀行透支 &d i=alvv1
bankers acceptance 銀行承兌 }(v <f*7=n
bankruptcy 破產 [K#pU:lTH
bearer 持票人 XDAwE
beneficiary 受益人 SS"Z>talw
bequest 遺產 _{48s8V
bill 票據 mFJb9,
bill of exchange 匯票 \!!1o+#1j
bill of lading 提單 A\T9>z^k
bills discounted 貼現票據 ^9 {r2d&c
bills payable 應付票據 Qm2(Z8Gh
bills receivable 應收票據 [eZ'h8
board of directors 董事會 y>|AX/n
bonds 債券 A^@,Ha
bonus 紅利 axLO: Q,
book value 賬面價值 T[]kun
bookkeeper 簿記員 &E$:^a4d
bookkeeping 簿記 *D;VZs0O
branch office general ledger 支店往來賬戶 /<it2=
broker 經紀人 VIg=|Oe),
brought down 接前 <G#z;]N
brought forward 接上頁 F >co#
budget 預算 5HMDug;
by-product 副產品 ~R\U1XXyUY
by-product sales 副產品銷售 8b:\@]g$
capital 股本 q.69<Rs
capital income 資本收益 bZi;jl
capital outlay 資本支出 jS'hs>Ot
capital stock 股本 0/0rWqg
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capital stock certificate 股票 [nG[@)G~0M
carried down 移後 ]WZi +
carried forward 移下頁 2W q/_:
cash 現金 v m)'CC
cash account 現金賬戶 [Se0+\,&
cash in bank 存銀行現金 uc-Go
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cash on delivery 交貨收款 "i/3m'<2
cash on hand 庫存現金 QE%|8UFY
cash payment 現金支付 <n|.Z-gF\
cash purchase 現購 >? ({
cash sale 現沽 u@$pOLI
cashier 出?#123;員 qD/FxR-!
cashiers check 本票 8WRxM%gsH
certificate of deposit 存款單折 Ehf3L |9
certificate of indebtedness 借據 SWM6+i
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certified check 保付支票 1PdxoRa4=
certified public accountant 會計師 jj*e.t:F
charges 費用 TLiA>`r=
charge for remittances 匯水手續費 m=p<.%a
charter 營業執照 1$adX
chartered accountant 會計師 {qkd63X
chattles 動產 {uuvgFC
check 支票 }%I)bU
che stub 支票存根
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closed account 己結清賬戶 d*TpHLm
closing 結算 W_z?t;
closing entries 結賬紀錄 g w`}eA$
closing stock 期末存貨 9dXtugp|
closing the book 結賬 t(F] -[
columnar journal 多欄日記賬 w
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combination 聯合 4Iou|
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commission 佣金 yNu%D$6u7
commodity 商品 $>mTPNF
common stock 普通股 !%_H1jk
company 公司 hr] :bR
compensation 賠償 ;
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compound interest 複利 a,U@ !}K
consignee 承銷人 8{Id+Q>Vo,
consignment 寄銷 Q&Ox\*sMK
consignor 寄銷人 @YfCS8
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consolidated balance sheet 合併資產負債表 ooPH [p
consolidated profit and loss account 合併損益表 I+^B] @"
consolidation 合併 <r{ )*]#l
construction cost 營建成本 ET7(n0*P}]
construction revenue 營建收入 c(<,qWH
contract 合同 C4ut!I #
control account 統制賬戶 q$=EUB"C
copyright 版權 h.W;Dmf6]
corporation 公司 JV#)?/a$z
cost 成本 (~>L \]!
cost accounting 成本會計 fjAJys)Q
cost of labour 勞工成本 ceu}Lp^%/
cost of production 生產成本 ?>p<!:E!r
cost of manufacture 製造成本 @#%rTKD9F
cost of sales 銷貨成本 = ?hx+-'
cost price 成本價格 kFG>Km(y}
credit 貸方 *0,?QS-a
credit note 收款通知單 buhn~
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creditor 債權人 Q(2X$7iRq
crossed check 橫線支票
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current account 往來活期賬戶 6*,8 H&
current asset 流動資產 > Rbgg1^]5
current liability 流動負債 0Up@+R2
current profit and loss 本期損益 @lP<Mq~]
debit 借方 ?wR;"
debt 債務 Pb|
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debtor 債務人 'sL>U$(
deed 契據 rwlV\BU
deferred assets 遞延資產 xwj%X%2
deferred liabilities 遞延負債 nJ|8#U7
delivery 交貨 2b]'KiX
delivery expense 送貨費 :I5]|pt
delivery order 出貨單 o2 5kFD
demand draft 即期匯票 ^#R-_I
demand note 即期票據 }V3p <
demurrage charge 延期費 O\
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deposit 存款 b-{\manH
deposit slip 存款單 WRJ+l_81
depreciation 折舊 nzTzc5
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direct cost 直接成本 rSD!u0c[
direct labour 直接人工 b\%=mN
director 董事 g]V}azLr
discount 折扣 $;_'5`xs
discount on purchase 進貨折扣 'r%`(Z{~
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