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。 M&K@><6k,k
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acceptance 承兌 }iC~B}
account 賬戶 01dx}L@hz
accountant 會計員 /X:lt^?%I
accounting 會計 zPmVECS
accounting system 會計制度 }n.h)Oz
accounts payable 應付賬款 YO
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accounts receivable 應收賬款 ! $iR:ji
accumulated profits 累積利益 *Z]|
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adjusting entry ?#123;整記錄 S ~_%
adjustment ?#123;整 \w:u&6,0O
administration expense 管理費用 `%=Jsi0.Nq
advances 預付 wv7jh~x(4
advertising expense 廣告費 sH]AB=_
agency 代理 -r2cK{Hhp&
agent 代理人 29]8[Z,4
agreement 契約 e\dT~)c
allotments 分配數 Z^|C~lp;n
allowance 津貼 }.'%gJrS
amalgamation 合併 `%Ghtm *
amortization 攤銷 .~8+s.y
amortized cost 應攤成本 z>{KeX:
annuities 年金 xo%iL
applied cost 已分配成本 W>~%6K>p
applied expense 已分配費用 &SM$oy#?
applied manufacturing expense 己分配製造費用 yjO7/<2
apportioned charge 攤派費用 t[maUy_A
appreciation 漲價 KFhn}C3
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article of association 公司章程 GlZ9k-ZRF
assessment 課稅
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assets 資產 jysV%q 3
attorney fee 律師費 HLk"a-+'
audit 審計 10rGA=x'(
auditor 審計員 h=tu+pn
average 平均數 ;?!rpj
average cost 平均成本 85fDuJ9$Z"
bad debt 壞賬 B#MW`7c
balance 餘額 5:d2q<x:{
balance sheet 資產負債表 {XX Nl)%
bank account 銀行賬戶 M;Rw]M
bank balance 銀行結存 !VHIl&Mos
bank charge 銀行手續費
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bank deposit 銀行存款 ."X~?Nk
bank discount 銀行貼現 9/M!S[N9
bank draft 銀行匯票 qtN29[x
bank loan 銀行借款 G7;}309s
bank overdraft 銀行透支 [J`G`s
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bankers acceptance 銀行承兌
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bankruptcy 破產 WS/+Yl
bearer 持票人 cv4M[]U~
beneficiary 受益人 a~7osRmp0
bequest 遺產 D:E_h
bill 票據 D,j5k3< #
bill of exchange 匯票 zjS:;!8em
bill of lading 提單 -C}59G8
bills discounted 貼現票據 O`jA-t
bills payable 應付票據 &U*J{OP|
bills receivable 應收票據 $-?5Q~
board of directors 董事會 Oc9>F\]_m
bonds 債券 Sc$wR{W<:
bonus 紅利 n E0~Y2
book value 賬面價值 0r ;
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bookkeeper 簿記員 K=?F3tX^
bookkeeping 簿記 zlztF$Bo
branch office general ledger 支店往來賬戶 U<
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broker 經紀人 SzlfA%4+GR
brought down 接前 llfiNEK5;
brought forward 接上頁 ENWB|@B
budget 預算 $A@3ogoS&
by-product 副產品 x5z4Yv^
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by-product sales 副產品銷售 niEEm`"
capital 股本 P&3/nL$9N
capital income 資本收益 m'(;uR`
capital outlay 資本支出 kr
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capital stock 股本 #K1BJ#KUt
capital stock certificate 股票 H\+c'$
carried down 移後 >^f)|0dn)E
carried forward 移下頁 ?U/Wio$@
cash 現金 '#i]SU&*
cash account 現金賬戶 1R%`i'$/
cash in bank 存銀行現金 $:E}Nj]{&
cash on delivery 交貨收款 _#D\*
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cash on hand 庫存現金 >_aio4j}r
cash payment 現金支付 E}' d,v#Z{
cash purchase 現購 t-m9n*\j1
cash sale 現沽 Y-3[KH D
cashier 出?#123;員 Ipz
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cashiers check 本票 3).o"AN
certificate of deposit 存款單折 ?hJsN
certificate of indebtedness 借據 27],O@2?L
certified check 保付支票 (d'j'U:C
certified public accountant 會計師 nN`Z0?
charges 費用 mOgOHb2
charge for remittances 匯水手續費 7vpN6YP
charter 營業執照 b;J0'o^G|
chartered accountant 會計師 Ls>u`hG
chattles 動產 ZE8/ m")
check 支票 TG63
che stub 支票存根 mo#0q&ZQ
closed account 己結清賬戶 8gbm "!
closing 結算 h lkvk]v
closing entries 結賬紀錄 Z&]+A,
closing stock 期末存貨 : \:~y9X0
closing the book 結賬 [|[sYo
columnar journal 多欄日記賬 @nx}6?p\,
combination 聯合 `$V[;ld(mz
commission 佣金 F!)M<8jL&9
commodity 商品 -Y8ks7
common stock 普通股 >C:"$x2"#(
company 公司 xQ#Akd=
compensation 賠償 2z.8rNwT
compound interest 複利 5fegWCJ
consignee 承銷人 <E[HlL
consignment 寄銷 &e
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consignor 寄銷人 2E3?0DL",
consolidated balance sheet 合併資產負債表 -7k|6"EwM
consolidated profit and loss account 合併損益表 G9i)nWr
consolidation 合併 hC|5e|S
construction cost 營建成本 qIDWl{b<
construction revenue 營建收入 oEenm\ZI
contract 合同 d=t}T6.|
control account 統制賬戶 ']ITuP8
copyright 版權 N753
corporation 公司 nIyROhZ
cost 成本 s%N`
cost accounting 成本會計 f@!
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cost of labour 勞工成本 b(#"w[|
cost of production 生產成本 ~U"by_
cost of manufacture 製造成本 ]27>a"p59Y
cost of sales 銷貨成本 GUu\dl9WA'
cost price 成本價格 !F+|Y"c
credit 貸方 bkr~13S{+
credit note 收款通知單 &G-#*OG
creditor 債權人 !,?
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crossed check 橫線支票 A6^p}_
current account 往來活期賬戶 4|>
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current asset 流動資產 x|@1wQ"6
current liability 流動負債 t} *l?$`
current profit and loss 本期損益 Wl&
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debit 借方 (s}Rj)V[^
debt 債務 k9}Q7) @
debtor 債務人 +{,N X
deed 契據 .cg=
deferred assets 遞延資產 '}jf#C1$c
deferred liabilities 遞延負債 I~
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delivery 交貨 bz,Da
delivery expense 送貨費 IL~]m?'V(
delivery order 出貨單 jo9J%
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demand draft 即期匯票 S}oG.r
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demand note 即期票據 pU?{0xZH
demurrage charge 延期費 9W{,=.%MX$
deposit 存款 /=8O&1=D
deposit slip 存款單 *Q bM*oH
depreciation 折舊 &`9j)3^J.
direct cost 直接成本 j 0g5<M
direct labour 直接人工 i\t753<Ys
director 董事 *j|/2+
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discount 折扣 !]$V9F{K
discount on purchase 進貨折扣 k2EHco0BG
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