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。 * y(2BrL>
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acceptance 承兌 k}T~N.0
account 賬戶 (OG@]|-
accountant 會計員 b:O4d<+%
accounting 會計 %< j=&
accounting system 會計制度 Q ;k_q3
accounts payable 應付賬款 82/iVm1
accounts receivable 應收賬款
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accumulated profits 累積利益 gu:..'V
adjusting entry ?#123;整記錄 :cynZab
adjustment ?#123;整 Jb
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administration expense 管理費用 .{ x5(bi0S
advances 預付 wkm
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advertising expense 廣告費 Y(A?ib~K
agency 代理 q0c)pxD%`
agent 代理人 }+=@Ci
agreement 契約 {?L}qV
allotments 分配數 \'p7,F{:>5
allowance 津貼 'M'LJ.,"/
amalgamation 合併 P2s0H+<
amortization 攤銷 uPo>?hpq+
amortized cost 應攤成本
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annuities 年金 >XZq=q]E!
applied cost 已分配成本 Xif`gb6`
applied expense 已分配費用 HE,wEKp
applied manufacturing expense 己分配製造費用 d,0pNav)
apportioned charge 攤派費用 cxv)LOl-
appreciation 漲價
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article of association 公司章程 G:&Q)_
assessment 課稅 ovfw _
assets 資產 e4`KnHsL
attorney fee 律師費 ix/uV)]k`
audit 審計 fsmH];"GD
auditor 審計員 B " B
average 平均數 VI+Y 4T@
average cost 平均成本 x NC>m&T
bad debt 壞賬 v0xi(Wu
balance 餘額 H{ $ yy)@F
balance sheet 資產負債表 0WPxzmY
bank account 銀行賬戶 &a(w0<
bank balance 銀行結存 ~,guw7F
bank charge 銀行手續費 02+^rqIx5
bank deposit 銀行存款 X>B/DT
bank discount 銀行貼現 EnUo B<
bank draft 銀行匯票 *l
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bank loan 銀行借款 AP~!YwLW
bank overdraft 銀行透支 Pb`sn5;
bankers acceptance 銀行承兌 D2mB4
bankruptcy 破產 s`TBz8QO$
bearer 持票人 F3f>pK5
beneficiary 受益人 |JDJ{;o
bequest 遺產 v|'N|
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bill 票據 >L(F{c:
bill of exchange 匯票 q>X:z0H
bill of lading 提單 d+w<y~\
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bills discounted 貼現票據 ynd}w
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bills payable 應付票據 =0-qBodbl
bills receivable 應收票據 S:j0&*
board of directors 董事會 ~iSW^mi
bonds 債券 NR [VGZj
bonus 紅利 Eg:p_F*lr
book value 賬面價值 bpILiC
bookkeeper 簿記員 M]{!Nx
bookkeeping 簿記 y1saE
branch office general ledger 支店往來賬戶 zJy{Ry[Sb
broker 經紀人 pJ
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brought down 接前 FSB$D)4z>b
brought forward 接上頁 'GyPl
budget 預算 tv{.iM|V c
by-product 副產品 PLyu1{1"z
by-product sales 副產品銷售
1W8W/Y=hT
capital 股本 q8lK6p\:W
capital income 資本收益 }:irjeI,
capital outlay 資本支出 9..k/cH
capital stock 股本 ,ym;2hJ
capital stock certificate 股票 %!S
carried down 移後 +u2Co_FJ&
carried forward 移下頁 vOS0E^
cash 現金 4ca-!pI0
cash account 現金賬戶 _7 ;^od=C
cash in bank 存銀行現金 7AiCQWf9
cash on delivery 交貨收款 +NY4j-O
cash on hand 庫存現金 L_r &'B
cash payment 現金支付 f#t
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cash purchase 現購 ._3NqE;
cash sale 現沽 [:'n+D=T3M
cashier 出?#123;員 Hn~1x'$
cashiers check 本票 SMFW]I2T/
certificate of deposit 存款單折 ?Sqm`)\>4
certificate of indebtedness 借據 $Da^z[8e
certified check 保付支票 jJvNN -^
certified public accountant 會計師 f0s
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charges 費用 t;]egk
charge for remittances 匯水手續費 z,)sS<t(
charter 營業執照 E-D5iiF
chartered accountant 會計師 QFPx4F7(e
chattles 動產 (n/1:'
check 支票 w-$w
che stub 支票存根 m+UdT85
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closed account 己結清賬戶 u^9c`
closing 結算 lo: ~~l
closing entries 結賬紀錄 j1<1D@UO
closing stock 期末存貨 hl:eF:'hm
closing the book 結賬 Anv8)J!9u
columnar journal 多欄日記賬 C":\L>Ax
combination 聯合 3Y-v1.^j
commission 佣金
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commodity 商品 AF$ o>f
common stock 普通股 p'qH [<s
company 公司 )mdNvb[*n
compensation 賠償 "~<~b2Y"5
compound interest 複利 +df?N
consignee 承銷人 B6\VxSX4{
consignment 寄銷 .}N^AO=
consignor 寄銷人 ]LTc)[5Zj
consolidated balance sheet 合併資產負債表 0Q >|s_
consolidated profit and loss account 合併損益表 _vH!0@QFU
consolidation 合併 c5e\ckqm^
construction cost 營建成本 L@r.R_*H?s
construction revenue 營建收入 GuWBl$|+b
contract 合同 @3 c#\jx
control account 統制賬戶 dA/o4co
copyright 版權 rj~i
an
corporation 公司 sjgR \`AU
cost 成本 _kN%6~+U
cost accounting 成本會計 %}XMhWn{
cost of labour 勞工成本 ]4mj 1g&C
cost of production 生產成本 G3+a+=e
cost of manufacture 製造成本 zI! R-Nb
cost of sales 銷貨成本 `YNC_r#tG
cost price 成本價格 B5HdC%8/}
credit 貸方 !h>$bm
credit note 收款通知單 {K4t8T]
creditor 債權人 2bnIT>(
crossed check 橫線支票 \)ZX4rs{8
current account 往來活期賬戶 lMez!qx,=
current asset 流動資產 MIF[u:&
current liability 流動負債 ?]D+H%3[$i
current profit and loss 本期損益 XhAcC
debit 借方 }#*zjMOz
debt 債務 h<ct W>6v
debtor 債務人 n "KJB
deed 契據 hX| UE
deferred assets 遞延資產 oy
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deferred liabilities 遞延負債 up3<=u{>
delivery 交貨 */dh_P<Yj
delivery expense 送貨費 vC<kpf!
delivery order 出貨單 F>kn:I"X)
demand draft 即期匯票 rqe_zyc&
demand note 即期票據 5zw23!
demurrage charge 延期費 W?J*9XQ`
deposit 存款 TL{pc=eBo
deposit slip 存款單 UN?T}p-
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depreciation 折舊 w^E]N
direct cost 直接成本 4*XP;`
direct labour 直接人工 a 8hv .43
director 董事 zGd*Q5l
discount 折扣 {R!TUQ5
discount on purchase 進貨折扣 il cy/
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