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。 =yz#L@\!
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acceptance 承兌 x98LOO
account 賬戶 J=
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accountant 會計員 ig")bt3s5
accounting 會計 2t<
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accounting system 會計制度 &A*oQ3
accounts payable 應付賬款 HvKueTQ
accounts receivable 應收賬款 {,]BqFXv
accumulated profits 累積利益 0`h[|
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adjusting entry ?#123;整記錄 ga4 gH>4
adjustment ?#123;整 rPaD#GA[7
administration expense 管理費用 j<szQ%tJlI
advances 預付 bL)g+<:F
advertising expense 廣告費 -E2[P
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agency 代理 5caYA&R
agent 代理人 bv\V>s
agreement 契約 (|'w$
allotments 分配數 %,
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allowance 津貼 -102W{V/T
amalgamation 合併 "f!*%SR:
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amortization 攤銷 yD#w @yG
amortized cost 應攤成本 d#ya"e>
annuities 年金 q)G*"
applied cost 已分配成本 U"%k4]:A
applied expense 已分配費用 ,h#!!j\j6
applied manufacturing expense 己分配製造費用 cQ6[o"j.
apportioned charge 攤派費用 ,H1J$=X'
appreciation 漲價 Ook3B
article of association 公司章程 +(/XMx}a
assessment 課稅
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assets 資產 7KRc^ *pZs
attorney fee 律師費 |GdA0y\v*}
audit 審計 6ynQCD
auditor 審計員 o4w+)hh
average 平均數 @T;O^rE~N
average cost 平均成本 }td+F&l($V
bad debt 壞賬 v0"|J3
balance 餘額 P^rSpS9
balance sheet 資產負債表 :{_Or'L
bank account 銀行賬戶 AA>5h<NM
bank balance 銀行結存 k5!k3yI
bank charge 銀行手續費 u+I-!3J87
bank deposit 銀行存款 @h>#cwhU
bank discount 銀行貼現 "*+epC|ks
bank draft 銀行匯票 0qG[hxt%
bank loan 銀行借款 &U4]hawbOU
bank overdraft 銀行透支 :Jhx4/10
bankers acceptance 銀行承兌
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bankruptcy 破產 5CU< ?
bearer 持票人 45kMIh~~X
beneficiary 受益人 v bDw2
bequest 遺產 R&ou4Y:DG
bill 票據 ;2L=WR%
bill of exchange 匯票 \lKQDct. -
bill of lading 提單 ~gI%
bills discounted 貼現票據 ry~3YYEMI0
bills payable 應付票據 (g7nMrE$j
bills receivable 應收票據
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board of directors 董事會 m+OR W"o
bonds 債券 )z/j5tnvm
bonus 紅利 C>T6{$xkC
book value 賬面價值 hZ2PP ^
bookkeeper 簿記員 Vg:P@6s
bookkeeping 簿記 wTIf#y1=9
branch office general ledger 支店往來賬戶 {dMa&r|lp
broker 經紀人 pM(y?zGt
brought down 接前 yA%[u.{
brought forward 接上頁 HS(<wI
budget 預算 oC4rL\d{
by-product 副產品 U-WrZ|
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by-product sales 副產品銷售 ~Rv U+D
capital 股本 5VG@Q%
capital income 資本收益 B2845~\.
capital outlay 資本支出 -F8%U:2a
capital stock 股本 ,x{5,K.yWq
capital stock certificate 股票 D|=QsWZI
carried down 移後 V{d"cs>9
carried forward 移下頁 n8:2Z>
cash 現金 Cs]xs9
cash account 現金賬戶 LR9'BUfFv
cash in bank 存銀行現金 g^0
cash on delivery 交貨收款 R`1$z8$
cash on hand 庫存現金 L {B#x@9tQ
cash payment 現金支付 0HNe44oI+D
cash purchase 現購 #e8CuS
cash sale 現沽 QQ!,W':
cashier 出?#123;員 OVj,qL)
cashiers check 本票 <m@U`RFm
certificate of deposit 存款單折 .-WCB
certificate of indebtedness 借據 $mlsFBd
certified check 保付支票 brTB
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certified public accountant 會計師 l
charges 費用 )3G?5
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charge for remittances 匯水手續費 Z>M*!mQi
charter 營業執照 \[D"W{9
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chartered accountant 會計師 *-P@|eg
chattles 動產 niA{L:4
check 支票 RKBtw
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che stub 支票存根 lq%s/l
closed account 己結清賬戶 `q5*VqIhs
closing 結算 Z>X-u eV
closing entries 結賬紀錄 = j}00,WH
closing stock 期末存貨 7M$>'PfO
closing the book 結賬 Fh?q;o
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columnar journal 多欄日記賬
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combination 聯合 J7l1-
commission 佣金 GQ[\R&]q<
commodity 商品 EL+}ab2S
common stock 普通股 :_?>3c}L
company 公司 r-!8in2
compensation 賠償 YHAy+S
compound interest 複利 #cmj?y()
consignee 承銷人 H
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consignment 寄銷 F-ijGGL#
consignor 寄銷人 y\@XW*_?
consolidated balance sheet 合併資產負債表 )fC^h=Qp
consolidated profit and loss account 合併損益表 Y]Xal
consolidation 合併 A46y?"]/30
construction cost 營建成本 "0]i4d1l
construction revenue 營建收入 :ox+WY
contract 合同 &]ImO
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control account 統制賬戶 G,$jU9 f
copyright 版權
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corporation 公司 +:^tp
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cost 成本 !J+5l&
cost accounting 成本會計 -ff*,b$Q/
cost of labour 勞工成本
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cost of production 生產成本 \Hy~~Zh2
cost of manufacture 製造成本 ~s88JLw%&u
cost of sales 銷貨成本 OP>'<FK
cost price 成本價格 BGUP-_&
credit 貸方 pET5BMxGG
credit note 收款通知單 .ipYZg'V
creditor 債權人 N]5-#
crossed check 橫線支票 rt."P20T
current account 往來活期賬戶 $_<,bC1[
current asset 流動資產 cl{;%4$9
current liability 流動負債 )WBTqML[
current profit and loss 本期損益 M#2DI?S@
debit 借方 N.3M~0M*
debt 債務 \E0Uj>9+[
debtor 債務人 CjykM])
deed 契據 <S5Am%vo
deferred assets 遞延資產
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deferred liabilities 遞延負債 eyUo67'7
delivery 交貨 M3x%D)*
delivery expense 送貨費 RELLQpz3
delivery order 出貨單 U?H!:?,C
demand draft 即期匯票 Nno*X9>~
demand note 即期票據 k+%6:r,r&
demurrage charge 延期費 &grT}
deposit 存款 3;#v$F8R
deposit slip 存款單 J6|
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depreciation 折舊 M"5,8Q`PkI
direct cost 直接成本 Eiwo==M
direct labour 直接人工 KLlW\MF1
director 董事 ,LU/xI0O
discount 折扣 `2UzJ~
discount on purchase 進貨折扣 gNN{WFHQX:
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