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。 =goZI6 7
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acceptance 承兌 c%.f|/.k
account 賬戶 +n(H"I7cU
accountant 會計員 $XS0:C0
accounting 會計 -X@;"0v
accounting system 會計制度 QN(f8t(
accounts payable 應付賬款 `w S
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accounts receivable 應收賬款 SwQ.
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accumulated profits 累積利益 T0_9:I`&
adjusting entry ?#123;整記錄 A>L(#lz#ek
adjustment ?#123;整 =erA.u
administration expense 管理費用 -
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advances 預付 AK<ZP?0
advertising expense 廣告費 ~H0~5v F
agency 代理 TGLkw
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agent 代理人 rL URP2~
agreement 契約 PiB)pUYj
allotments 分配數 tC+9W1o
allowance 津貼 .Jdw:
amalgamation 合併 gb:Cc,F,%
amortization 攤銷 tYfhKJzGC
amortized cost 應攤成本 Y=G *[G#
annuities 年金 /2u;w!oi.
applied cost 已分配成本 Cu({%Gy+
applied expense 已分配費用 !W:QLOe6F
applied manufacturing expense 己分配製造費用 =nnS X-x
apportioned charge 攤派費用 2W
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appreciation 漲價 Y,D\_il_
article of association 公司章程 #},]`"n\
assessment 課稅 pb%#`2"
assets 資產 We#*.nr{3Z
attorney fee 律師費 &3{:h
audit 審計 SU#
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auditor 審計員 V`69%35*@
average 平均數 ?l,i(I
average cost 平均成本 @6*<Xs
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bad debt 壞賬 v85&s
balance 餘額 VhSKtD1
balance sheet 資產負債表 ;_j\E(^%
bank account 銀行賬戶 ;$i9gP[|m
bank balance 銀行結存 ?vRz}hiy
bank charge 銀行手續費 c%~'[W04\
bank deposit 銀行存款 },a|WL3^
bank discount 銀行貼現 =mqV&FgRo
bank draft 銀行匯票 5, Yk5?l<'
bank loan 銀行借款 q\#3G
bank overdraft 銀行透支 a
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bankers acceptance 銀行承兌 *ep!gT*4
bankruptcy 破產 $
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bearer 持票人 Wr)%C
beneficiary 受益人 lRt8{GFy
bequest 遺產 =|3L'cDC
bill 票據 XQ(`8Jl&^
bill of exchange 匯票 Rl5}W\&
bill of lading 提單 [9?=&O#*
bills discounted 貼現票據 6%S>~L66
bills payable 應付票據 n^Z?u9VR
bills receivable 應收票據 \yG_wZs
board of directors 董事會 4kXx(FE
bonds 債券 5!nZvv
bonus 紅利 <2cq 0*$
book value 賬面價值 p'w[5'
bookkeeper 簿記員 r~s03g0
bookkeeping 簿記 D'nV
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branch office general ledger 支店往來賬戶 5 (H; x74
broker 經紀人 Kg](kP
brought down 接前 qE,%$0g
brought forward 接上頁 Zt!l3(*tt
budget 預算 ;
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by-product 副產品 V$v;lvt^Uq
by-product sales 副產品銷售 [/#n+sz.A
capital 股本 mOX I"q]p
capital income 資本收益 e9
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capital outlay 資本支出 -nk
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capital stock 股本 LnJ7i"Q
capital stock certificate 股票 q',a7Tf:
carried down 移後 >a4Bfnf"eI
carried forward 移下頁 },Z-w_H
cash 現金 5R ec}H
cash account 現金賬戶 |x5w;=
cash in bank 存銀行現金 rz7yAm
cash on delivery 交貨收款 +mxYz#reX
cash on hand 庫存現金 ;%k%AXw
cash payment 現金支付 uk'<9g^
cash purchase 現購 3:;%@4f
cash sale 現沽
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cashier 出?#123;員 rLKDeB
cashiers check 本票 hXrvb[6
certificate of deposit 存款單折 L0_=R;.<
certificate of indebtedness 借據 *(k=!`4(
certified check 保付支票 8 Zj>|u
certified public accountant 會計師 T8m%_U#b
charges 費用 v'@LuF'e8
charge for remittances 匯水手續費 &YMVoyVD
charter 營業執照 .A `:o
chartered accountant 會計師 11-uJVO~*
chattles 動產 vCmh3TQ
check 支票 a0LX<}
che stub 支票存根 uBMNkN8
closed account 己結清賬戶 <1
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closing 結算 -"nYCF
closing entries 結賬紀錄 mn4;$1~e>H
closing stock 期末存貨 v4.V%tg!
closing the book 結賬 QA 9vH'
columnar journal 多欄日記賬 *oWzH_
combination 聯合 Ce)Wvuh
commission 佣金 6FmgK"
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commodity 商品 K*}j1A
common stock 普通股 _k@l-Bj
company 公司 h/VYH(Tj
compensation 賠償 UCWU|r<s,
compound interest 複利 DtN6.9H2`
consignee 承銷人 E<4}mSn)
consignment 寄銷 A&7jE:Ew
consignor 寄銷人 MtB:H*pM
consolidated balance sheet 合併資產負債表 gjWH
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consolidated profit and loss account 合併損益表 ]a%Kn]HI&2
consolidation 合併 v;8XRR:
construction cost 營建成本 ;5l|-&{@*
construction revenue 營建收入 u'b_zlW@
contract 合同 ;(,Fe/wvC
control account 統制賬戶 m{yON&y
copyright 版權 Yt'o#"R)
corporation 公司 !{XO#e
cost 成本 e_;6UZ+
cost accounting 成本會計 H}~^,B2;
cost of labour 勞工成本 =>J#_Pprn
cost of production 生產成本 )5v .9N6v
cost of manufacture 製造成本 u^uG_^^,/
cost of sales 銷貨成本 7L6M#B[)e5
cost price 成本價格 9|m L
credit 貸方 Y|~>(
credit note 收款通知單 LN^8U
creditor 債權人 lq5E?B
crossed check 橫線支票 <coCu0
current account 往來活期賬戶 pp`U]Q5"gX
current asset 流動資產 "F}Ip&]hAG
current liability 流動負債 A%O#S<sa
current profit and loss 本期損益 iy"Kg]
debit 借方 N-|Jj?c
debt 債務 [)pT{QA
debtor 債務人 Uf<v
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deed 契據 ;$Jvqq|T
deferred assets 遞延資產 Qa%SvA@R
deferred liabilities 遞延負債 l :"*]m7o_
delivery 交貨 "LWuN>
delivery expense 送貨費 hH/O2
delivery order 出貨單 FM)*>ax{
demand draft 即期匯票 -tdG}Gu
demand note 即期票據 *ZGN!0/
demurrage charge 延期費 :\OvVS/
deposit 存款 }b(e
deposit slip 存款單 #w@Pa L iS
depreciation 折舊 A{%;Hd`0/
direct cost 直接成本 >>Di
direct labour 直接人工 A'8K^,<