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。 l E^*t`+
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acceptance 承兌 Me/\z^pF
account 賬戶 6/6Rah!
accountant 會計員 ~@Kf2dHes
accounting 會計 C(
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accounting system 會計制度 !5UfWk\G
accounts payable 應付賬款 x2k*|=$
accounts receivable 應收賬款 G52Z)^
accumulated profits 累積利益 K%gP5>y*9>
adjusting entry ?#123;整記錄 @Tr&`Hi
adjustment ?#123;整 ^.vmF>$+I
administration expense 管理費用 8a>SC$8"
advances 預付 ~+HoSXu@E
advertising expense 廣告費 sx5r(0Z
agency 代理 62kb2C
agent 代理人 *Hs*,}MS
agreement 契約 >vujZw_0>
allotments 分配數 "-
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allowance 津貼 S0LszW)e
amalgamation 合併 Z^#]#f
amortization 攤銷 :wipE]~4t
amortized cost 應攤成本 V"#Jk!k9k
annuities 年金 0pN{y}x,
applied cost 已分配成本 @B`Md3$7
applied expense 已分配費用 FP@qh
applied manufacturing expense 己分配製造費用 1b3(
apportioned charge 攤派費用 wqy^8N[K]
appreciation 漲價 5/MED}9C(
article of association 公司章程 %
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assessment 課稅 |
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assets 資產 *eUc.MX6x
attorney fee 律師費 P`TIaP9%E
audit 審計 m xJXL":|
auditor 審計員 u9]1X1wV
average 平均數 %idk@~H Cg
average cost 平均成本 UFEN y."P
bad debt 壞賬 eko]H!Ov(
balance 餘額 v <Hb-~
balance sheet 資產負債表 !M;A*:-
bank account 銀行賬戶 "8(U\KaX
bank balance 銀行結存 6OB" ,
bank charge 銀行手續費 vP mnN^
bank deposit 銀行存款 q*8lnk
bank discount 銀行貼現 J%Mnjk^_\S
bank draft 銀行匯票 r{[OJc!
bank loan 銀行借款 ZHkw6@|
bank overdraft 銀行透支 'Kz9ygZy
bankers acceptance 銀行承兌 r]LCvsVa
bankruptcy 破產 OM:v`<T!z
bearer 持票人 zn)yFnB!TH
beneficiary 受益人 "&QH6B1U6H
bequest 遺產 v01#>,R
bill 票據 @`|)Ia<
bill of exchange 匯票 G7-!`-Nk
bill of lading 提單 <1@
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bills discounted 貼現票據 #C*&R>IvY
bills payable 應付票據 s@!$='|
bills receivable 應收票據 z%:1)
board of directors 董事會 8&E}n(XE
bonds 債券 NK/4OAt%
bonus 紅利 -MfQ&U
book value 賬面價值 <DZcra
bookkeeper 簿記員 p2d\ZgWD=)
bookkeeping 簿記 DDw''
branch office general ledger 支店往來賬戶 Ty+I8e]{
broker 經紀人 &88oB6$D^q
brought down 接前 [,g~m9
brought forward 接上頁
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budget 預算 Z8&'f,
by-product 副產品 Z'M`}3O
by-product sales 副產品銷售 -t3i^&fj8
capital 股本 {p/YCch,
capital income 資本收益 W`L!N&fB
capital outlay 資本支出 =~|
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capital stock 股本 36$[
capital stock certificate 股票 Vb)zZ^va+
carried down 移後 u\g,.C0
carried forward 移下頁 I>"Ci(N
cash 現金 7NF/]y4w
cash account 現金賬戶 kGHC]Fb)
cash in bank 存銀行現金 urZ8j?}c
cash on delivery 交貨收款 $YM_G=k
cash on hand 庫存現金 @8gEH+r
cash payment 現金支付 g.C5r]=+&
cash purchase 現購 {9'M0=
cash sale 現沽 EW(J5/mn
cashier 出?#123;員 w~+ aW(2
cashiers check 本票 {#hV
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certificate of deposit 存款單折 o4Q3<T7nI
certificate of indebtedness 借據 >i~^TY-&
certified check 保付支票 fN[8N$1-
certified public accountant 會計師 Ijedo/
charges 費用 0I%: BT
charge for remittances 匯水手續費 TV:<T
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charter 營業執照 U^_D|$6
chartered accountant 會計師 LWmB,
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chattles 動產 Mv|!2 [:
check 支票 '`l K'5
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che stub 支票存根 CqoG.1jJS
closed account 己結清賬戶 J8Z0D:5
closing 結算 m5-9yQ=.
closing entries 結賬紀錄 Qv{,wytyO
closing stock 期末存貨 QLr9dnA
closing the book 結賬 :uK
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columnar journal 多欄日記賬 YfDWM7x7,
combination 聯合 jw>hk
commission 佣金 EHI 'xt
commodity 商品 ?R
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common stock 普通股 =m
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company 公司 h9CIZU[Nh
compensation 賠償 ,8VU&?`<}
compound interest 複利 <nzN $"%
consignee 承銷人 4JMiyiW&
consignment 寄銷 .+.j*>q>u
consignor 寄銷人 G+WM`:v8%
consolidated balance sheet 合併資產負債表 HEY4$Lf(I
consolidated profit and loss account 合併損益表 @;)PSp*j
consolidation 合併 npH?4S-8G
construction cost 營建成本 ?F@%S3h.
construction revenue 營建收入 O)#U ^
contract 合同
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control account 統制賬戶 j1U 5~%^
copyright 版權 T>d.#
corporation 公司 !Q%P
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cost 成本 Pe ~c
cost accounting 成本會計 Y83GKh,*
cost of labour 勞工成本 }iww:H-1
cost of production 生產成本 :b/J\
cost of manufacture 製造成本 2qU&l|>
cost of sales 銷貨成本 ;Yts\4BSM
cost price 成本價格 Qc"'8kt
credit 貸方 !1Y&Y@ze
credit note 收款通知單 j8$Zv%Ca%
creditor 債權人
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crossed check 橫線支票 #&Is GyU
current account 往來活期賬戶 Q*ju
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current asset 流動資產 Sc$UZ/qPT
current liability 流動負債 HuI`#.MpWE
current profit and loss 本期損益 {1Eu7l-4
debit 借方 (q;bg1\UK
debt 債務 Xu} U{x>
debtor 債務人 GDhM<bVqM*
deed 契據 /@Y CA}|/
deferred assets 遞延資產 }DjYGMrTB
deferred liabilities 遞延負債 'Pd(\$ZY
delivery 交貨 ;_"U "?h_J
delivery expense 送貨費 eN>0wd5{L
delivery order 出貨單 *3+-W
demand draft 即期匯票 1~yZ T
demand note 即期票據 lK(Fg
demurrage charge 延期費 @wN
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deposit 存款 i*[n{=*l@
deposit slip 存款單 WZewPn>#q
depreciation 折舊 q31>uF
direct cost 直接成本 )u} Q:`9
direct labour 直接人工 :#{Xuy:
director 董事 Zq"7,z7
discount 折扣 A o/vp-e
discount on purchase 進貨折扣 m
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