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。 asj^K|.z
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acceptance 承兌 35B
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account 賬戶 t$]lK6
accountant 會計員 s$&:F4=?
accounting 會計 A$;U*7TJuO
accounting system 會計制度 FGzB7w#
accounts payable 應付賬款 ]hS4'9lD
accounts receivable 應收賬款 'F5&f9A
accumulated profits 累積利益 K> lA6i7?
adjusting entry ?#123;整記錄 Y71io^td~j
adjustment ?#123;整 F.c,F R2
administration expense 管理費用 Z
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advances 預付 TW{.qed8^
advertising expense 廣告費 la</I
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agency 代理 n0>#?ek12
agent 代理人 :nCGqg
agreement 契約 Fv.}w_
allotments 分配數 A=I]1r
allowance 津貼 vCFMO3
amalgamation 合併 .,
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amortization 攤銷 ?`uY*+u
amortized cost 應攤成本 ?Z
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annuities 年金 % E3
applied cost 已分配成本 V~+Oil6sa
applied expense 已分配費用 O:{I9V-=>s
applied manufacturing expense 己分配製造費用 #[qmhU{s
apportioned charge 攤派費用 DJS0;!#
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appreciation 漲價 A'c0zWV2
article of association 公司章程 Kxn/@@z>u
assessment 課稅 d2Z5HFtY
assets 資產 .Quu_S_vH
attorney fee 律師費 O7g
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audit 審計 ;;2XLkWu
auditor 審計員 =XzrmPu
average 平均數 #OqQD6
average cost 平均成本 &;&i#ZO
bad debt 壞賬 lr=? &>MXj
balance 餘額 `J'xVq#O
balance sheet 資產負債表 Xjw>Qws
bank account 銀行賬戶 po4seW!
bank balance 銀行結存 I+rHb<
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bank charge 銀行手續費 g"EvMv&
bank deposit 銀行存款 @mSdksB
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bank discount 銀行貼現 :rk=(=@8`
bank draft 銀行匯票 -=H*(M
bank loan 銀行借款 =kp#v
bank overdraft 銀行透支 f-F+Y`P
bankers acceptance 銀行承兌 9y{[@KG
bankruptcy 破產 W-qec
bearer 持票人 Ynl
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beneficiary 受益人 ^
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bequest 遺產 ^HgQ"dD
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bill 票據 jV2L;APCq
bill of exchange 匯票 ]>tYU
bill of lading 提單 b|^g51v
bills discounted 貼現票據 Iojyku\W.
bills payable 應付票據 nsKl3}uU
bills receivable 應收票據 k@L},Td
board of directors 董事會 N7Kq$G2O
bonds 債券 \T`InBbf
bonus 紅利 eee77.@y-p
book value 賬面價值
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bookkeeper 簿記員 {F6>XuS=u
bookkeeping 簿記 9utiev~3
branch office general ledger 支店往來賬戶 VgD z:j
broker 經紀人 )_k"_VVcC
brought down 接前 $N'AZY]4]
brought forward 接上頁 9^6E>S{=
budget 預算 L.ScC
by-product 副產品 ~b}a|K
by-product sales 副產品銷售 #tg,%*.s
capital 股本 9 js!gJC
capital income 資本收益 #?\$*@O
capital outlay 資本支出 -^LUa]"E
capital stock 股本 6i|5`ZO
capital stock certificate 股票 7?!A~Seo|
carried down 移後 [EI~/#;
carried forward 移下頁 :)o 4fOJ8
cash 現金
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cash account 現金賬戶 #S)]`YW
cash in bank 存銀行現金 W; yNg
cash on delivery 交貨收款 '#RzX8|v<
cash on hand 庫存現金 BmR++ ?L
cash payment 現金支付 RfH.WXi
cash purchase 現購 R[KF${X4
cash sale 現沽 GKT2x '(e
cashier 出?#123;員 7ss Y*1b
cashiers check 本票 zx` %)r
certificate of deposit 存款單折 > %h7)}U
certificate of indebtedness 借據 Le;;Yd}f
certified check 保付支票 5&?[Vt
certified public accountant 會計師 8X Jg
charges 費用 w0qrh\3du
charge for remittances 匯水手續費 mApn[)?tv
charter 營業執照 tpu2e*n-|
chartered accountant 會計師 \|e>(h!l;
chattles 動產 ,;;7+|`
check 支票 MDV<[${
che stub 支票存根 G>Fk
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closed account 己結清賬戶 =og>& K
closing 結算 Lzmdy0!'
closing entries 結賬紀錄 # &zM.O1Q
closing stock 期末存貨 4'3do>!
closing the book 結賬 w-iu/|}
columnar journal 多欄日記賬 PLD&/SgP*
combination 聯合 O2i7w1t
commission 佣金 ],`xd_=]=
commodity 商品 w>#{Nl7gz
common stock 普通股 w`BY>Xft0
company 公司 n/W@H Im#
compensation 賠償 "/e_[_j
compound interest 複利 R[_Q}W'HG
consignee 承銷人 #IJm*_J<
consignment 寄銷 D5Zgi!
consignor 寄銷人 (=A61]yB
consolidated balance sheet 合併資產負債表 6
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consolidated profit and loss account 合併損益表 G47(LE"2b
consolidation 合併 MB7UI8
construction cost 營建成本 _{j'` #
construction revenue 營建收入 /ILj}g'
contract 合同 rA+UftC:p6
control account 統制賬戶 *Bfo"["0.
copyright 版權 BF^dNgn+%K
corporation 公司 V52>K$j
cost 成本
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cost accounting 成本會計 LZ#=Ks
cost of labour 勞工成本 JJ:p A_uX
cost of production 生產成本 ~7p!t%;$
cost of manufacture 製造成本 vEy0DHEE
cost of sales 銷貨成本 S?b^g'5m
cost price 成本價格 ^aG$9N<\
credit 貸方 .lsD+}
credit note 收款通知單 J`6IH#54
creditor 債權人 8F>u6Y[P
crossed check 橫線支票 ./]xn
current account 往來活期賬戶 u+/Uc:XK)
current asset 流動資產 #|PPkg%v<
current liability 流動負債 N5PW]
current profit and loss 本期損益 dU}Cb?]7s
debit 借方 C
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debt 債務 ^fiJxU
debtor 債務人 WC Tmf8f
deed 契據 GB%kxtGD;\
deferred assets 遞延資產 Vc[aNpE
deferred liabilities 遞延負債 DCsamOA~
delivery 交貨 jKh:}yl4
delivery expense 送貨費 ?"F9~vx&G
delivery order 出貨單 2jf73$F
demand draft 即期匯票 1Clid\T,o
demand note 即期票據 noNJ+0S
demurrage charge 延期費 {EfA#{x
deposit 存款 ,.kJF4s&
deposit slip 存款單 OV
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depreciation 折舊 Y/x>wNW
direct cost 直接成本 @T"-%L8PL
direct labour 直接人工 @m5c<(bkfp
director 董事 f+cN'jH
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discount 折扣 t[e]AU[}
discount on purchase 進貨折扣 <x8I<K
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