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。 Mrly(*!U"@
;8iK] ;^
acceptance 承兌 :(TOtrK@
account 賬戶 ++|vy~T
accountant 會計員 (>
VD#n
accounting 會計 N6<G`k,
accounting system 會計制度 (&@,Z I;
accounts payable 應付賬款 ~&%&Z
accounts receivable 應收賬款 ~ \3j{pr
accumulated profits 累積利益 l|"SM6
adjusting entry ?#123;整記錄 %<yH6h*u
adjustment ?#123;整 &Ndq^!e
administration expense 管理費用 %^ LwLyoVM
advances 預付 9~|hGo
advertising expense 廣告費 u?V
Tnsu
agency 代理 %$ ^eY'-'
agent 代理人 4<<T#oW.:G
agreement 契約 'nP;IuMP
allotments 分配數 #7BX,jvn>
allowance 津貼 c0.? d]
amalgamation 合併 ?@iGECll
amortization 攤銷 Jj'dg6QY'
amortized cost 應攤成本 ATkx_1]KM-
annuities 年金 <E1ngG
applied cost 已分配成本 %(d0`9
applied expense 已分配費用 YJqbA?i
applied manufacturing expense 己分配製造費用 iT,Ya-9"
apportioned charge 攤派費用 4&}dA^F
appreciation 漲價 `CqF&b
article of association 公司章程 mNdEn<W
assessment 課稅 ,k+F8{Q.
assets 資產 wdLlQD
attorney fee 律師費 th]p
qhl>
audit 審計 Tq,xW
auditor 審計員 ~7O.}RP0
average 平均數 <:!;79T\
average cost 平均成本 K['Gp>l
bad debt 壞賬 b6ui&Y8z
balance 餘額 a8v9j3.
balance sheet 資產負債表 Q)%a2s;
bank account 銀行賬戶 O]-s(8Oo3
bank balance 銀行結存 %C=?Xhnv
bank charge 銀行手續費
.NRSBk
bank deposit 銀行存款 XFJz\'{
bank discount 銀行貼現 uK5 C-
bank draft 銀行匯票 |L%d^m
bank loan 銀行借款 .EdQ]c-E=
bank overdraft 銀行透支 WEsX+okj
bankers acceptance 銀行承兌 bTJ l
bankruptcy 破產 &!0%"4
bearer 持票人 *sYvV,
beneficiary 受益人 S0jYk (
bequest 遺產 p8|u 0/;k
bill 票據 &p83X
bill of exchange 匯票 [;, Xp/
bill of lading 提單 Rw]lW;EN<
bills discounted 貼現票據 zTb,h
bills payable 應付票據 W_Eur,/`
bills receivable 應收票據 Q%.F Mf
board of directors 董事會 &eY&6I
bonds 債券 Uk<2XGj
bonus 紅利 m=Fk
book value 賬面價值 j=y{ey7Fd
bookkeeper 簿記員 ;^9
y#muk
bookkeeping 簿記 [z> Ya-uz7
branch office general ledger 支店往來賬戶 <)9dTOdd
broker 經紀人 qg9VK'3o
brought down 接前 `R@b`3*%v
brought forward 接上頁 L2`a| T=
budget 預算 _n=,H
by-product 副產品 q&d5V~q
by-product sales 副產品銷售 \>lDM
capital 股本 4elA<<
capital income 資本收益 ZJ'Tb<fP
capital outlay 資本支出 _h0hl]rf
capital stock 股本 3JXKpk?
capital stock certificate 股票 KreF\M%Ke
carried down 移後 =+"=|cQ
carried forward 移下頁
%mr6p}
E|
cash 現金 kcio]@#
cash account 現金賬戶 M\6u4p!G!
cash in bank 存銀行現金 B0dv_'L}L
cash on delivery 交貨收款 / &#b*46
cash on hand 庫存現金 &)GlLpaT
cash payment 現金支付 K</="3
HK
cash purchase 現購 !bQqzny$R
cash sale 現沽 1ILAUtf)
cashier 出?#123;員 .g52p+Z#
cashiers check 本票 cd:VFjT
certificate of deposit 存款單折 e%EE|
certificate of indebtedness 借據 tA {?-5
certified check 保付支票 M TOZ:b
certified public accountant 會計師 Dh.pH1ZY3n
charges 費用 ^gdv:[m
charge for remittances 匯水手續費 141XnAb)I
charter 營業執照 gSt'<v
chartered accountant 會計師 \z[L=
chattles 動產 Yu_`
>so
check 支票
6y
che stub 支票存根 m 7/b.B}
closed account 己結清賬戶 ZDTp/5=?K/
closing 結算 H&h"!+t(#
closing entries 結賬紀錄 8c5%~}kG
closing stock 期末存貨 [E6ZmMB&
closing the book 結賬 r"W,G/;h
columnar journal 多欄日記賬 yR4++yk
combination 聯合 o6c>sh
commission 佣金 ,@r
0-gL
commodity 商品 dA=T+u
common stock 普通股 -cs$E2
-
company 公司 c'&\[b(m
compensation 賠償 l$J2|\M6
compound interest 複利 F |^tRL-
consignee 承銷人 R(W}..U0R"
consignment 寄銷 cByUP#hW
consignor 寄銷人 ^Kfm(E
consolidated balance sheet 合併資產負債表 y.+!+4Mg|
consolidated profit and loss account 合併損益表 f&88N<)
consolidation 合併 x{I,
gu|+
construction cost 營建成本 :<i<\TH'
construction revenue 營建收入 "d
c-
!
contract 合同 =q?s B]n
control account 統制賬戶 bm#/ KT_8
copyright 版權 RE.t<VasP
corporation 公司 \3 M%vJ
cost 成本 |rwx;+
cost accounting 成本會計 1}"Prx-
cost of labour 勞工成本 B> V)6\
cost of production 生產成本 MVOWJaT(Aq
cost of manufacture 製造成本 :3.!?mOe2
cost of sales 銷貨成本 qz&?zzz;
cost price 成本價格 pfF2!`7pI
credit 貸方 Y:4/06I
credit note 收款通知單 EVW\Z 2N.
creditor 債權人 *TC#|5
crossed check 橫線支票 prO ~g
current account 往來活期賬戶 QM4O|x[
current asset 流動資產 B)=)@h[f
current liability 流動負債 8;5@5Au
current profit and loss 本期損益 &"mWi-Mpl
debit 借方 !]2`dp\!
debt 債務 `*w!S8} m;
debtor 債務人 _l{_n2D-
deed 契據 NEff`mwm5)
deferred assets 遞延資產 G}#p4\/
deferred liabilities 遞延負債 ).8NZ
Aj
delivery 交貨 ` 3h,Cy^
delivery expense 送貨費 _<6B.{$\7m
delivery order 出貨單 a&%v ^r[
demand draft 即期匯票 'l6SL-
<
demand note 即期票據 !T$h?o
demurrage charge 延期費 Y20T$5{#
deposit 存款 cNiNLwc
deposit slip 存款單 IA^*?,A
Zy
depreciation 折舊 @Jc^ur
direct cost 直接成本 eoxEnCU
direct labour 直接人工 qX:YI3:,@
director 董事 K-4o_:F
discount 折扣 RKD$'UWX
discount on purchase 進貨折扣 e1Bqd+
7[It