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。 %~`8F\Hiu
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acceptance 承兌 \.+.VK
account 賬戶 !Z978Aub3&
accountant 會計員 p=m) lR9
accounting 會計 QXZjsa_|
accounting system 會計制度 C$o#zu q-
accounts payable 應付賬款 (uV~1
accounts receivable 應收賬款 n82N@z<8]
accumulated profits 累積利益 *-~B{2b<
adjusting entry ?#123;整記錄 5$o]D
adjustment ?#123;整
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administration expense 管理費用 {3@lvoDT
advances 預付 T|o[! @:,
advertising expense 廣告費 Vb>!;C
agency 代理 InDISl]
agent 代理人 O,(p><k$/
agreement 契約 ?;!d5Xuu
allotments 分配數 ~^*IP1.3
allowance 津貼
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amalgamation 合併 _"
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amortization 攤銷 ~|+!xh
amortized cost 應攤成本 aa:Oh^AJy
annuities 年金 YEF|SEon0
applied cost 已分配成本 E)liuu!qI
applied expense 已分配費用 `6:;*#jO,
applied manufacturing expense 己分配製造費用 DJ?kQ
apportioned charge 攤派費用 E6(
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appreciation 漲價 AfmGA9
article of association 公司章程 jj^{^,z\
assessment 課稅 6'6"Ogu%'
assets 資產 "YbvI@pD
attorney fee 律師費 8&FnXhZg4
audit 審計 `$j"nP F_
auditor 審計員 jEr/*kv
average 平均數 @T53%v<5
average cost 平均成本 fpbb <Ro
bad debt 壞賬 :#8#tLv
balance 餘額 ~e<l`rg#
balance sheet 資產負債表 |0 #J=am
bank account 銀行賬戶 z(]14250
bank balance 銀行結存 ,H!E :k
bank charge 銀行手續費 o~7~S
bank deposit 銀行存款 =C{)i@ +
bank discount 銀行貼現 X;JptF^
bank draft 銀行匯票 4%wP}Zj#
bank loan 銀行借款 )G$/II9d
bank overdraft 銀行透支 9-)D"ZhLe
bankers acceptance 銀行承兌 K5-wuD1
bankruptcy 破產 2_lgy?OE`
bearer 持票人 \Z0-o&;w
beneficiary 受益人 r )8[LN-
bequest 遺產 ()1\b
bill 票據 :wiQ^ea
bill of exchange 匯票 +*"u(7AV
bill of lading 提單 W]Z;=-CBr
bills discounted 貼現票據 h$[}lZDg
bills payable 應付票據 g{K*EL<
bills receivable 應收票據 {qO[93yg)/
board of directors 董事會 g:0-`,[
bonds 債券 + v. I|c
bonus 紅利 7PG&G5
book value 賬面價值 ^Glmg}>q
bookkeeper 簿記員 _l$V|
bookkeeping 簿記 +4G]!tV6
branch office general ledger 支店往來賬戶 #"{wm
broker 經紀人 ;Awt: jF
brought down 接前 ta`}}I
brought forward 接上頁 -r%4,4
budget 預算 1eue.i
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by-product 副產品 5Ug.J{d
by-product sales 副產品銷售 {+~}iF<%
capital 股本 UH=pQm^W
capital income 資本收益 ETk4I"
capital outlay 資本支出 7b7~
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capital stock 股本 Ua^#.K
capital stock certificate 股票 MY>mP
carried down 移後 bt3v`q+V
carried forward 移下頁 )cnH %6X
cash 現金 &,B\ig1Jf
cash account 現金賬戶 &2-d
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cash in bank 存銀行現金 >-EJL
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cash on delivery 交貨收款 &NbhQY`k
cash on hand 庫存現金 QcBuUFf!c
cash payment 現金支付 'p3JYRT$
cash purchase 現購 ciRn"X
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cash sale 現沽 ?wzE+
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cashier 出?#123;員 yVQ0;h
cashiers check 本票 olc7&R
certificate of deposit 存款單折
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certificate of indebtedness 借據 Jq0aDf
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certified check 保付支票 13
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certified public accountant 會計師 C3EQzr`
charges 費用 w
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charge for remittances 匯水手續費 9[yW&t;#
charter 營業執照 UI S\t^pJD
chartered accountant 會計師 .Cq'D.
chattles 動產 \;&WF1d`ac
check 支票 lYz{#UX}
che stub 支票存根 [(Z{5gK
closed account 己結清賬戶 ;vM&se63
closing 結算 W"j&':xD
closing entries 結賬紀錄
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closing stock 期末存貨 _a?c,<
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closing the book 結賬 *E$&
columnar journal 多欄日記賬 J~.8.]gXW
combination 聯合 /)6+I(H
commission 佣金 3>60_:+Zb
commodity 商品 CUIFKM
common stock 普通股 $oF0[ }S
company 公司 }HdibCAOf
compensation 賠償 }>`rf{T
compound interest 複利 dk<) \C"
consignee 承銷人 U^aMh-
consignment 寄銷 S\
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consignor 寄銷人 )"W__U0
consolidated balance sheet 合併資產負債表 0hJ,l.
consolidated profit and loss account 合併損益表 ?K5S{qG'O
consolidation 合併 yU ?TdM\
construction cost 營建成本 0\W6X;?
construction revenue 營建收入 [2h4%{R&
contract 合同 }Xa1K;KM{
control account 統制賬戶 2G=prS`s
copyright 版權 lX g
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corporation 公司 F3)w('h9c
cost 成本
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cost accounting 成本會計
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cost of labour 勞工成本 UNK}!>HD
cost of production 生產成本 ~`Uil=
cost of manufacture 製造成本 _JEe]
cost of sales 銷貨成本 {|!>
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cost price 成本價格 },r9f MJ
credit 貸方 PBkTI2 v
credit note 收款通知單 n-djAhy
creditor 債權人 X
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crossed check 橫線支票 iX]tL:,~i
current account 往來活期賬戶 =Oyn<
current asset 流動資產 aK|],L
current liability 流動負債 4$~A%JN3
current profit and loss 本期損益 c&>S
debit 借方 f2*e&+LjTP
debt 債務 0j\} @
debtor 債務人 LH_VdLds
deed 契據 qDlh6W?}k
deferred assets 遞延資產 t%S2D
deferred liabilities 遞延負債 ~<Eu
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delivery 交貨 ;T-`~
delivery expense 送貨費 $
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delivery order 出貨單 >6X$iBb0
demand draft 即期匯票 Z'!Ii+'6
demand note 即期票據 ,8Eg/
demurrage charge 延期費 ?^}
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deposit 存款 3ncL351k
deposit slip 存款單 7)-uYi]
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depreciation 折舊 Z;'5A2
direct cost 直接成本
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direct labour 直接人工 3*8m!gq7s
director 董事 Y|X!da/
discount 折扣 ]H {g/C{j
discount on purchase 進貨折扣 i]$/& /
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