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。 t'qL[r%?
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acceptance 承兌 X ]j)+DX>
account 賬戶 U>qHn'M
accountant 會計員 :z"!kzdJ
accounting 會計 DocbxB={I
accounting system 會計制度 cu9Qwm
accounts payable 應付賬款 M4f;/ `w
accounts receivable 應收賬款 eny/
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accumulated profits 累積利益 :' #\
adjusting entry ?#123;整記錄 J>0b1
adjustment ?#123;整 ).412I
administration expense 管理費用 1}m3;
advances 預付 _=f=f cl
advertising expense 廣告費 $K}DB N; 4
agency 代理 8F5|EpB9M
agent 代理人 qv2!grp]*W
agreement 契約
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allotments 分配數 ?;ukvD
allowance 津貼 K >tf,
amalgamation 合併 #(;<-7M2
amortization 攤銷 $9!D\N,}]C
amortized cost 應攤成本 }M>rE
annuities 年金 "9y(
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applied cost 已分配成本 ~eh0[mF^]
applied expense 已分配費用 r|<DqTc6l
applied manufacturing expense 己分配製造費用 Bik*b)9y2
apportioned charge 攤派費用 VRng=,
appreciation 漲價 TV59(bG.2
article of association 公司章程 *<4Em{rZ5
assessment 課稅 "?}uQ5f
assets 資產 .)XP\m\
attorney fee 律師費 cDEJk?3+
audit 審計 ?V(^YFzZ
auditor 審計員 Q\Kx"Y3i
average 平均數 AG6K
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average cost 平均成本 ^_+XDO
bad debt 壞賬 ;\;M =&{}
balance 餘額 ,yMU@Vg
balance sheet 資產負債表 yx{3J
bank account 銀行賬戶 ;T +pu>)
bank balance 銀行結存 .3qu9eP
bank charge 銀行手續費 W
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bank deposit 銀行存款 =<z.mzqu5
bank discount 銀行貼現 Cr ?4Ngw
bank draft 銀行匯票 xG2+(f#C1
bank loan 銀行借款 l{c]p-
bank overdraft 銀行透支 ^]C&tG0 !
bankers acceptance 銀行承兌 _~'+Qe_o$5
bankruptcy 破產 Qeq5 gN]
bearer 持票人 @p=AWi
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beneficiary 受益人 ,zTb<g
bequest 遺產 _banp0ywS
bill 票據 C(T;>if0NH
bill of exchange 匯票 (7FW9X;
bill of lading 提單 @Yw,nQE)b
bills discounted 貼現票據 Kn;D?ioY
bills payable 應付票據 [V8fu
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bills receivable 應收票據 ecJ
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board of directors 董事會 *LC+ PZV@
bonds 債券 TtD@'QXq
bonus 紅利 AV8T
book value 賬面價值 a,t``'c;
bookkeeper 簿記員 g| <wyt[
bookkeeping 簿記 _6@hTe
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branch office general ledger 支店往來賬戶 ^D^JzEy'?C
broker 經紀人 ^eYqll
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brought down 接前 `6Qdfmk=
brought forward 接上頁 sZgRt
budget 預算 zSvgKmNY
by-product 副產品 B$Z3+$h
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by-product sales 副產品銷售 /t<@"BoV
capital 股本 Z;Rp+X
capital income 資本收益 2S3lsp5!
capital outlay 資本支出 LjFqZrH
capital stock 股本 U:6W+p8
capital stock certificate 股票 7xo4-fIuT
carried down 移後 lq:}0 <k
carried forward 移下頁 &)F*@C-
cash 現金 -5l6&Y
cash account 現金賬戶 #zUXyT#X
cash in bank 存銀行現金 rZPT89M6
cash on delivery 交貨收款 bAk&~4Y_"
cash on hand 庫存現金 wd@aw /
cash payment 現金支付 3-Dt[0%{
cash purchase 現購 4M&`$Wim
cash sale 現沽 S{Hx]\
cashier 出?#123;員 2L_6x<u'
cashiers check 本票 Qe"pW\
certificate of deposit 存款單折 #%@*p,xh
certificate of indebtedness 借據 /2M.~3gQ
certified check 保付支票 d@0Kr5_
certified public accountant 會計師 ;^Sr"v6r>u
charges 費用 ma$Prd
charge for remittances 匯水手續費 E`H$YS3o
charter 營業執照 n(nBRCG)o
chartered accountant 會計師 f
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chattles 動產 ]j~"mFAP
check 支票 }ov&.,vQ
che stub 支票存根 4F3x@H'
closed account 己結清賬戶 $/1c= Y@
closing 結算 spofLu.
closing entries 結賬紀錄 y7i %W4
closing stock 期末存貨 F(#rQ_z]
closing the book 結賬 Fk;oE'"D
columnar journal 多欄日記賬 Il@Y|hK
combination 聯合 Si9Z>MR
commission 佣金 7r+g8+4
commodity 商品 X;F?:Iw \
common stock 普通股 U!%!m'
company 公司 >N\0"F7.
compensation 賠償 j;_c+w!P
compound interest 複利 |]Z:&[D]i
consignee 承銷人 yV3^Qtb!
consignment 寄銷 /y7M lU9
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 tj]9~eJ-
consolidated profit and loss account 合併損益表 e^YHJ>@
consolidation 合併 <!$:8ls
construction cost 營建成本 "N:XzG
construction revenue 營建收入 @;xMs8@
contract 合同 R:JX<Ba
control account 統制賬戶 &0TVi
copyright 版權 pu!d qF<
corporation 公司 G!8Z~CPF
cost 成本 kL7#W9
cost accounting 成本會計 49Df?sx
cost of labour 勞工成本 ~1m2#>
cost of production 生產成本 ;VO.!5W@eg
cost of manufacture 製造成本 uV-'
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cost of sales 銷貨成本 -"Y{$/
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cost price 成本價格 ]u-]'P
credit 貸方 /<CS
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credit note 收款通知單 +#b:d=v!
creditor 債權人 z)XRx:YU;$
crossed check 橫線支票 xCzebG["
current account 往來活期賬戶 H_!4>G@
current asset 流動資產 B{oU,3U>
current liability 流動負債 ]nQt>R p_
current profit and loss 本期損益 }
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debit 借方 =K&\E2kA4
debt 債務 RO0>I8c1c
debtor 債務人 cw&Hgjj2
deed 契據 wi8Yl1p]!z
deferred assets 遞延資產 =Cv/Y%DN
deferred liabilities 遞延負債 HIGq%m=-x
delivery 交貨 bsxTqJ
delivery expense 送貨費 1iL'V-y
delivery order 出貨單 gx03xPeu
demand draft 即期匯票 q'oMAM f}
demand note 即期票據 gef6pfV
demurrage charge 延期費 '6$*YN&5
deposit 存款 ]Ni$.@Hu$
deposit slip 存款單 2M)]!lYy
depreciation 折舊 }7{t^>;D
direct cost 直接成本 k"kJ_(
direct labour 直接人工 NVIK>cT6
director 董事 wiOgyMdx
discount 折扣 :RSz4
discount on purchase 進貨折扣 !@u>A_
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