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。 |`O5Xs1{B
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acceptance 承兌 h1D?=M\9
account 賬戶 L
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accountant 會計員 vp)Vb^K>
accounting 會計 #@.-B,]
accounting system 會計制度 MN8H;0g-
accounts payable 應付賬款 &Z("D7.G
accounts receivable 應收賬款 :<
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accumulated profits 累積利益 )r6EW`$
adjusting entry ?#123;整記錄 IVvtX}
adjustment ?#123;整 wTq{ sW&
administration expense 管理費用 lx0~>K]
advances 預付 l$Gl'R>>*
advertising expense 廣告費 T2'RATfG
agency 代理 _r Y,}\
agent 代理人 K`%tGVY
agreement 契約 B|=|.qp$)
allotments 分配數 h) (*q+a
allowance 津貼 wFS2P+e;X
amalgamation 合併 (GKpA}~R
amortization 攤銷 X JGB)3QI
amortized cost 應攤成本 rfcN/:k
annuities 年金 Z9`TwS@x[
applied cost 已分配成本 fL*T3[d
applied expense 已分配費用 Kyg=$^{>G
applied manufacturing expense 己分配製造費用 3\$wdUFr
apportioned charge 攤派費用 *s4\\Wb=
appreciation 漲價 -%c<IX>z9
article of association 公司章程 U7$WiPTNL9
assessment 課稅 EM j;2!
assets 資產 c@(&[/q!
attorney fee 律師費 T/r#H__
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audit 審計 `u'bRp
auditor 審計員 GRqT-/n"
average 平均數 _c(4o:
average cost 平均成本 R3.*dqo$
bad debt 壞賬 O'*@ Ytn
balance 餘額 .10y0FL4
balance sheet 資產負債表 Q+q,!w8
bank account 銀行賬戶 g(x9S'H3l
bank balance 銀行結存 AIijCL
bank charge 銀行手續費 9]'&RyH=#
bank deposit 銀行存款 MmTC=/j
bank discount 銀行貼現 QfjN"25_
bank draft 銀行匯票 =^DLywAh}u
bank loan 銀行借款 BHFY%6J!
bank overdraft 銀行透支 Z=S>0|`R
bankers acceptance 銀行承兌 s 0u{dqP
bankruptcy 破產 ~g;
bearer 持票人 njPPztv/@
beneficiary 受益人 &K+0xnUH
bequest 遺產 UL@9W6
bill 票據 VaO
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bill of exchange 匯票 A=5epsB
bill of lading 提單 ,zTb<g
bills discounted 貼現票據 _banp0ywS
bills payable 應付票據 C(T;>if0NH
bills receivable 應收票據 (7FW9X;
board of directors 董事會 Ucw yxXI
bonds 債券 Rf-[svA
bonus 紅利 N5zlT
book value 賬面價值 &BE
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bookkeeper 簿記員 M\<w#wZ
bookkeeping 簿記 xw^.bz|
branch office general ledger 支店往來賬戶 ow'Vz
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broker 經紀人 XM1`x
brought down 接前 E; $+f
brought forward 接上頁 %qf V+^
budget 預算 ;lX(}2tXW
by-product 副產品 >x1p%^cA;=
by-product sales 副產品銷售 g| <wyt[
capital 股本 _6@hTe
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capital income 資本收益 ^D^JzEy'?C
capital outlay 資本支出 %(/!ljh_
capital stock 股本 F^$led1/F
capital stock certificate 股票 I751 t
carried down 移後 zvc`3
carried forward 移下頁 Ck =;1sGh
cash 現金
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cash account 現金賬戶 BQ</g* $;
cash in bank 存銀行現金 q=Zr>I;(Ks
cash on delivery 交貨收款 gR^>3n'
cash on hand 庫存現金 :G w~7v_
cash payment 現金支付 ?(6m VyIe
cash purchase 現購 3voT^o
cash sale 現沽 MTGiAFE
cashier 出?#123;員 7}O.wUKw%
cashiers check 本票 zhI#f
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certificate of deposit 存款單折 |! SOG
certificate of indebtedness 借據 V
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certified check 保付支票 f$HH:^#
certified public accountant 會計師 3oZ=k]\
charges 費用 rZPT89M6
charge for remittances 匯水手續費 %6%<?jZ
charter 營業執照 Pl=] Srw
chartered accountant 會計師 b#)UUGmI
chattles 動產 s?Uh| BfB
check 支票 ?jQ](i&
che stub 支票存根 ^i)hm
closed account 己結清賬戶 AwUi+|7r])
closing 結算 3VnQnd E
closing entries 結賬紀錄 cXMhq<GkAA
closing stock 期末存貨 1_'? JfY-
closing the book 結賬 Mp$@`8X`
columnar journal 多欄日記賬 ~rr 4ok
combination 聯合 M@1r:4CoKH
commission 佣金 ^vs=f95
commodity 商品 -
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common stock 普通股 cV{%^0?D
company 公司 AGP("U'u
compensation 賠償 ^I6^g
compound interest 複利 22P$ ~ch
consignee 承銷人 `~UZU@/x
consignment 寄銷
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consignor 寄銷人 . v@>JZC
consolidated balance sheet 合併資產負債表 {4aWR><
consolidated profit and loss account 合併損益表 i JxQB\x
consolidation 合併 ,bE$| x'
construction cost 營建成本 2g9G{~,@g
construction revenue 營建收入 +y2[msBs
contract 合同 8.=\GV
control account 統制賬戶 <mMTD8Sx]
copyright 版權 H y"x
corporation 公司 XNM
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cost 成本 l%z< (L5
cost accounting 成本會計 \o-&f:
cost of labour 勞工成本 [
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cost of production 生產成本 v4miU;|\
cost of manufacture 製造成本 Z|9u]xL
cost of sales 銷貨成本 e6B{QP#jq
cost price 成本價格 W>(/ bX
credit 貸方 I]"96'|N
credit note 收款通知單 y %$O-q
creditor 債權人 )? M9|u
crossed check 橫線支票 Hd7,ZHj3^
current account 往來活期賬戶 S
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current asset 流動資產 wfvU0]wk}
current liability 流動負債 1T_QX9
current profit and loss 本期損益 I|-p3g8\
debit 借方 (C]
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debt 債務 R.[Z]-X
debtor 債務人 `dMqe\o%!
deed 契據 p47S^gW
deferred assets 遞延資產 rKHY?{!
deferred liabilities 遞延負債 3($"q]Y
delivery 交貨 5m=I*.qE
delivery expense 送貨費 Uq_j\A;c
delivery order 出貨單 vkS)E0s
demand draft 即期匯票 uJR%0 E7!
demand note 即期票據 \?j E#^
demurrage charge 延期費 g>d;|sK
deposit 存款 2-zT$`[]J
deposit slip 存款單 3bqC\i^[\m
depreciation 折舊 ?T_3n:
direct cost 直接成本 cWGDee(
direct labour 直接人工 `s '
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director 董事 =&0wr6
discount 折扣 B{oU,3U>
discount on purchase 進貨折扣 OX%MP!#KU
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