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。 lzr>WbM{{p
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acceptance 承兌 +7lRP)1R
account 賬戶 ~q'w),bE"Q
accountant 會計員 2heWE
accounting 會計 Q)%8NVs
accounting system 會計制度 `/gEKrhL-
accounts payable 應付賬款 ]$?zT`>(F
accounts receivable 應收賬款 QvK]<HEr
accumulated profits 累積利益 =@ L5
adjusting entry ?#123;整記錄 w/^0tZ~
adjustment ?#123;整 D@lAT#vA
administration expense 管理費用 xRTg
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advances 預付 mNBpb}
advertising expense 廣告費 =JySY@?9
agency 代理 0%&fUz36E6
agent 代理人 %xbz&'W,
agreement 契約 mAYr<=
allotments 分配數 !5'
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allowance 津貼 UtG
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amalgamation 合併 "z(fBnv
amortization 攤銷 Bgo"JNM
amortized cost 應攤成本 q*<J$PI
annuities 年金 i-"h"nF"
applied cost 已分配成本 YiI:uG!|D
applied expense 已分配費用 +hKPOFa'
applied manufacturing expense 己分配製造費用 pYi=q
apportioned charge 攤派費用 w'!}(Z5X?
appreciation 漲價 K9z_=c+
article of association 公司章程 v^lm8/}NO
assessment 課稅 z}b U\3!
assets 資產 vCU&yXGl
attorney fee 律師費 }v(H
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audit 審計 (J,Oh
auditor 審計員 5@%=LPV
average 平均數 5x1jLPl'
average cost 平均成本 \A ~I>x
bad debt 壞賬 ]a%\Q2[c
balance 餘額 R2H\
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balance sheet 資產負債表 ]TTJr C:
bank account 銀行賬戶 !i"9f_
bank balance 銀行結存 h?pGw1Q
bank charge 銀行手續費 -)->Jx:{
bank deposit 銀行存款 u):Rw
bank discount 銀行貼現 yQA"T
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bank draft 銀行匯票 \Dsl7s=
bank loan 銀行借款 zk^7gx3x
bank overdraft 銀行透支 BS<>gA
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bankers acceptance 銀行承兌 gQ+_&'C
bankruptcy 破產 ~E:/oV:4 >
bearer 持票人 )V+Dqh,-g
beneficiary 受益人 abk:_
bequest 遺產 raI~BIfe
bill 票據 k f K"i
bill of exchange 匯票 fY+ .#V
bill of lading 提單 J<P/w%i2
bills discounted 貼現票據 PRf\6
bills payable 應付票據 0,D9\ Ebd
bills receivable 應收票據 [#@p{[ ?r
board of directors 董事會 k^%TJ.y@
bonds 債券 $lG--s
bonus 紅利 T?}=k{C]
book value 賬面價值 Y @ ,e
bookkeeper 簿記員 CPCB!8-5
bookkeeping 簿記 HIp {< M3
branch office general ledger 支店往來賬戶 LM`tNZ1Fc!
broker 經紀人 Sm I8&c
brought down 接前 O6/=/-?N=c
brought forward 接上頁 G?/8&%8
budget 預算 b!tZ bX#
by-product 副產品 );.<Yf{c
by-product sales 副產品銷售
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capital 股本 N@`9
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capital income 資本收益 `9"jHw`D
capital outlay 資本支出 'w$we6f
capital stock 股本 &)'kX
capital stock certificate 股票 c$Nl-?W
carried down 移後 P*^UU\x'4I
carried forward 移下頁 By"ul
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cash 現金 E":":AC#
cash account 現金賬戶 58gt*yVu
cash in bank 存銀行現金 ~sja^
cash on delivery 交貨收款 nv|y@!(
cash on hand 庫存現金 HBkQ`T
cash payment 現金支付 _f2iz4
cash purchase 現購 o>k-~v7
cash sale 現沽 [zt&8g
cashier 出?#123;員 2!& ;ZcT,
cashiers check 本票 7&U+f:-w
certificate of deposit 存款單折 Wv'B[;[)
certificate of indebtedness 借據 Fl(ZKpSZU
certified check 保付支票 |`9zE]
certified public accountant 會計師 X/D9%[{&
charges 費用 sBG(CpQ
charge for remittances 匯水手續費 Rn^N+3o'M
charter 營業執照 sy#j+gZ
chartered accountant 會計師 g<jK^\eW
chattles 動產 sU3V
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check 支票 kR|DzB7
che stub 支票存根 j3'/jk]\
closed account 己結清賬戶 CMf~Yv
closing 結算 Y7I
closing entries 結賬紀錄 Yy;1N{dbT
closing stock 期末存貨 GnHf9
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closing the book 結賬 *m Tc4&*
columnar journal 多欄日記賬 O*"wQ50Ou
combination 聯合 VTkT4C@I;Y
commission 佣金 24k}~"We
commodity 商品 Olr
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common stock 普通股 ^O9m11
company 公司 <^$b1<@
compensation 賠償 R1%T>2"~&
compound interest 複利 lk'jBl%
consignee 承銷人 -BH'.9uqGQ
consignment 寄銷 VH*(>^OfF
consignor 寄銷人 9K_HcLO%y
consolidated balance sheet 合併資產負債表 C
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consolidated profit and loss account 合併損益表 ApB'O;5
consolidation 合併 \}(-9dr
construction cost 營建成本 j>=".^J
construction revenue 營建收入 m/c~2?-;
contract 合同 3Jit2W4
control account 統制賬戶 4y)1*V U:
copyright 版權 *J-jr8&
corporation 公司 ^8t*WphZC
cost 成本 q
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cost accounting 成本會計 E 4(muhY
cost of labour 勞工成本 a.ME{:a%
cost of production 生產成本 G!Q)?N
cost of manufacture 製造成本 _$x *CP0(
cost of sales 銷貨成本 e
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cost price 成本價格 XX;%:?n
credit 貸方 :~(^b;yhZ
credit note 收款通知單 dz DssAHy
creditor 債權人 g9`ytWmM
crossed check 橫線支票 Tdp$laPO'
current account 往來活期賬戶 SQRz8,sqkw
current asset 流動資產 Msdwv.jM
current liability 流動負債 LD"}$vfs
current profit and loss 本期損益 .h }D%Qa
debit 借方 Zz ?y&T
debt 債務 7E]l=Z`x
debtor 債務人 /FXfu
deed 契據 L
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deferred assets 遞延資產 T{Q&