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。 d*gv.mE
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acceptance 承兌 3Zd,"/RH
account 賬戶 u|Mx}
accountant 會計員 1eshuL
accounting 會計 I%a-5f$0
accounting system 會計制度 `=#jWZ.8m
accounts payable 應付賬款 =_|G q|
accounts receivable 應收賬款 VlA]A,P}i
accumulated profits 累積利益 F/>\uzu
adjusting entry ?#123;整記錄 \DZ
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adjustment ?#123;整 SKnYeT
administration expense 管理費用 ycc G>%>r
advances 預付 _r\M}lDh*
advertising expense 廣告費
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agency 代理 |H_WY
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agent 代理人 0: hv6Ge^
agreement 契約 x@rQ
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allotments 分配數 W>d)(
allowance 津貼 OmBz'sp:
amalgamation 合併 C2v_],]
amortization 攤銷 Po@;PR=
amortized cost 應攤成本 wxh\CBxG
annuities 年金 \b(&-=(
applied cost 已分配成本 -~~h1
applied expense 已分配費用 xLoQ0rt
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applied manufacturing expense 己分配製造費用 0,ryy,2
apportioned charge 攤派費用 !KK `+ 9/
appreciation 漲價 SU~.baP?
article of association 公司章程 lNg){3
assessment 課稅 9N9&y^SmD
assets 資產 #d\&6'O
attorney fee 律師費 C){Q;`M-<
audit 審計
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auditor 審計員 7mMGH
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average 平均數 (wZ!OLY%}
average cost 平均成本 ~>=.^
bad debt 壞賬 '_
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balance 餘額 Bgc
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balance sheet 資產負債表 JXU?'@QY
bank account 銀行賬戶 ;i6~iLY
bank balance 銀行結存 L7 }nmP>aR
bank charge 銀行手續費 <L qJg
bank deposit 銀行存款 C-c'"FHq
bank discount 銀行貼現 ye$_=KARP
bank draft 銀行匯票 -\? -
bank loan 銀行借款 8Zsaq1S
bank overdraft 銀行透支 ktTP~7UVi
bankers acceptance 銀行承兌 r4*H96l
bankruptcy 破產 [d[w/@
bearer 持票人 8N'hG,
beneficiary 受益人 ~bb6NP;'L
bequest 遺產 #4$YQ
bill 票據 -GPBX?
bill of exchange 匯票 @s-P!uCaT
bill of lading 提單 @L!^2v
bills discounted 貼現票據 AtCT
bills payable 應付票據 ^w1+b;)
bills receivable 應收票據 l6HtZ(
board of directors 董事會 E! NtD).=S
bonds 債券 nA,=g'7S
bonus 紅利 &]n }fq
book value 賬面價值 uKk#V6t#
bookkeeper 簿記員 b
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bookkeeping 簿記 St%x\[D
branch office general ledger 支店往來賬戶 =figat
broker 經紀人 KZ
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brought down 接前 "{D/a7]lC
brought forward 接上頁 H;nzo3x
budget 預算 Zio!j%G
by-product 副產品 h76j|1gI
by-product sales 副產品銷售 YTefEG]|q
capital 股本 :;eOhZ=_
capital income 資本收益 w ea
capital outlay 資本支出 |cY HH$
capital stock 股本 Opu*i
capital stock certificate 股票 7w)8s
carried down 移後 iw,uwh|L
carried forward 移下頁 1sj7]G]`k
cash 現金 }}TPu8Rl
cash account 現金賬戶 <p b
cash in bank 存銀行現金 ,g7O
cash on delivery 交貨收款 j
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cash on hand 庫存現金 L.@$rFhA
cash payment 現金支付 j? BL8E'
cash purchase 現購 _9lMa7i
cash sale 現沽 n
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cashier 出?#123;員 ek]JzD~w$
cashiers check 本票 Hu<]*(lK%
certificate of deposit 存款單折 j13-?
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certificate of indebtedness 借據 M8WjqTq
certified check 保付支票 #VX]trh,
certified public accountant 會計師 EX{%CPp7}
charges 費用 cF15Mm2
charge for remittances 匯水手續費 L D[\eJ_
charter 營業執照 qLLrR,:
chartered accountant 會計師 <<d #
chattles 動產 R5=J :o
check 支票 i_*yS+Z;
che stub 支票存根 _oc6=Z
closed account 己結清賬戶 n}Z%D-b$
closing 結算 ZUHW*U.
closing entries 結賬紀錄 3\m!
closing stock 期末存貨 Y[7prjd
closing the book 結賬 ),N,!15j,
columnar journal 多欄日記賬 _?"y1L.
combination 聯合 g$GG
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commission 佣金 3<XuJ1V&
commodity 商品 )Q`Ycz-
common stock 普通股 1<m`38'
company 公司 m@+v6&,
compensation 賠償 m^L
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compound interest 複利 Q|o$^D,
consignee 承銷人 ||X3g"2W9
consignment 寄銷 87! jn'A
consignor 寄銷人 Q9OCf"n $
consolidated balance sheet 合併資產負債表 #>aq'47j
consolidated profit and loss account 合併損益表 D1y`J&A>Q
consolidation 合併 B;[ .
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construction cost 營建成本 ZOPK
construction revenue 營建收入 "|(.
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contract 合同 lGYW[0dy
control account 統制賬戶 ^)]U5+g?
copyright 版權 ~`BkCTT
corporation 公司 b(N\R_IQ~
cost 成本 $rW(*#C
cost accounting 成本會計 feyc
cost of labour 勞工成本 _(J#RH
cost of production 生產成本 MUl7o@{'
cost of manufacture 製造成本 ~ `}),aA
cost of sales 銷貨成本 1]''@oh{6U
cost price 成本價格 !%65YTxY-
credit 貸方 \l(J6Tu
credit note 收款通知單 Vc5>I_
creditor 債權人 m BvO<?ec
crossed check 橫線支票 =At" Q6-O
current account 往來活期賬戶 tUH?N/qn
current asset 流動資產 rGNa[1{kRs
current liability 流動負債 V.
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current profit and loss 本期損益 ^dLu#,;
debit 借方 L< =Dl
debt 債務 grE(8M
debtor 債務人 [(Z(8{3i
deed 契據 ,!Q nh:
deferred assets 遞延資產 5B)&;[
deferred liabilities 遞延負債 k F^4kCJ@
delivery 交貨 X7-*`NI^
delivery expense 送貨費 I\_2=mL
delivery order 出貨單 Z4Q]By:/L
demand draft 即期匯票 j|pTbOgk%
demand note 即期票據 g(i6Uj~)
demurrage charge 延期費 O0jOI3/P%
deposit 存款 ,&@GxiU
deposit slip 存款單 bDl#806P L
depreciation 折舊 9NwUXh(:(
direct cost 直接成本 bu6Sp3g
direct labour 直接人工 |HT7m5tu4
director 董事 Q(-&}cY
discount 折扣 s i2@k
discount on purchase 進貨折扣 + Fo^NT
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