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。 @5jG
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acceptance 承兌 HD)HCDTX
account 賬戶 +qj*P9
accountant 會計員 K)`:v|d
accounting 會計 !1'-'Q@f
accounting system 會計制度 -+rF]|Wi
accounts payable 應付賬款 Dum`o^l#
accounts receivable 應收賬款 T#n1@FgC
accumulated profits 累積利益 GD[ou.C}k
adjusting entry ?#123;整記錄 p$nK@t}
adjustment ?#123;整 Dsj|~J3
administration expense 管理費用 I26gGp
advances 預付 r^A#[-VyNP
advertising expense 廣告費 ;(Xe
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agency 代理 )6>|bmpU
agent 代理人 WYC1rfd=
agreement 契約 R==cz^#
allotments 分配數 =*g$#l4
allowance 津貼 {?/8jCVd
amalgamation 合併 [
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amortization 攤銷 +&7Kk9^
amortized cost 應攤成本 !wd
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annuities 年金 9*|3E"Vr
applied cost 已分配成本 C5+`<
applied expense 已分配費用 nF<y7XkO
applied manufacturing expense 己分配製造費用 zNny\Z
apportioned charge 攤派費用 )J+{oB[>b
appreciation 漲價 6%kJDY.
article of association 公司章程 XalJo@%-
assessment 課稅 4`6c28K0?
assets 資產 3_MS'&M
attorney fee 律師費 Wzqb>.
audit 審計 |[Ie
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auditor 審計員 v1nQs='
average 平均數 @?Gw|bP
average cost 平均成本 xIQ/$[&v
bad debt 壞賬 icPp8EwH
balance 餘額 qB F!b0lr
balance sheet 資產負債表 t0bhXFaiE
bank account 銀行賬戶 rg5]`-!=
bank balance 銀行結存 S\9t4Ki_'
bank charge 銀行手續費 VyWYfPK
bank deposit 銀行存款 3e%l8@R@
bank discount 銀行貼現 A~S
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bank draft 銀行匯票 5@czK*5
bank loan 銀行借款 Jq$_=X&
bank overdraft 銀行透支 z!s.9
bankers acceptance 銀行承兌 7G.o@p6$
bankruptcy 破產 (!*Xhz,(-
bearer 持票人 (Pv`L
beneficiary 受益人 *BLe3dok(
bequest 遺產 ]$~Fzs
bill 票據 rFmKmV
bill of exchange 匯票 StU 4{
bill of lading 提單 ;8*XOC;[
bills discounted 貼現票據 2W3NL|P
bills payable 應付票據 @S}/g/+2
bills receivable 應收票據
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board of directors 董事會 RpO@pd m
bonds 債券 Z5G]p4
bonus 紅利 mRhd/|g*
book value 賬面價值 fvcW'T}r
bookkeeper 簿記員 AH2_#\
bookkeeping 簿記 VG_uxKY
branch office general ledger 支店往來賬戶 qoC]#M$oo#
broker 經紀人 khU6*`lQ
brought down 接前 K(nS$x1
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brought forward 接上頁 v7i^O`{eD?
budget 預算 Oj4v#GK]
by-product 副產品 jR{-
by-product sales 副產品銷售 JEW
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capital 股本 yoBgr7gS
capital income 資本收益 [%@2o<
capital outlay 資本支出 k"xGA*B|
capital stock 股本 DR:8oo&E
capital stock certificate 股票 M1oPOC\0.
carried down 移後 #zON_[+s9
carried forward 移下頁 sl/=g
cash 現金 X'fuF2owd
cash account 現金賬戶 _om0
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cash in bank 存銀行現金 oZTgN .q
cash on delivery 交貨收款 'lJEHz\
cash on hand 庫存現金 v*E(/}<v
cash payment 現金支付 o#qH2)tb
cash purchase 現購 JD6aiI!Su
cash sale 現沽 x_*%*H
cashier 出?#123;員 s\[LpLt
cashiers check 本票 .VT;H1#
certificate of deposit 存款單折 *YWk1Cwjo
certificate of indebtedness 借據 u!Xb?:3uj
certified check 保付支票 L}'Yd'
certified public accountant 會計師 W'a(oI
charges 費用 L7'%
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charge for remittances 匯水手續費 NJtQx2Sd'H
charter 營業執照 ^ eQFg>
chartered accountant 會計師 ]' Y|Nl
chattles 動產 N]NF\7(
check 支票 *LANGQ"2(i
che stub 支票存根 96d~~2p
closed account 己結清賬戶 `@[l\.Vt:
closing 結算 Nln`fE/Ht
closing entries 結賬紀錄 =#qZ3 Qz_
closing stock 期末存貨 BZK2$0
closing the book 結賬 y$X(S\W
columnar journal 多欄日記賬 q:I$EpKf?Q
combination 聯合 {7*>Cv}
commission 佣金 f-Jbs`(+
commodity 商品 \v+u;6cx_
common stock 普通股 ui:=
company 公司 $B;_Jo\|
compensation 賠償 EIjI!0j
compound interest 複利 bLzs?eos
consignee 承銷人 ^W~p..DF
consignment 寄銷 n]Zk;%yL
consignor 寄銷人 dBSbu=^$ )
consolidated balance sheet 合併資產負債表 ,apNwkY
consolidated profit and loss account 合併損益表 G8nrdN-9
consolidation 合併 *z'8j
construction cost 營建成本 T .REq4<
construction revenue 營建收入 glj7$
contract 合同 > _ <'D
control account 統制賬戶 k|xtrW`qo;
copyright 版權 O.,3|
corporation 公司 [}OgSP9i
cost 成本 >-.e A vD
cost accounting 成本會計 )KE[!ofD
cost of labour 勞工成本 G?AG:%H %
cost of production 生產成本 {Z>
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cost of manufacture 製造成本 pd3,pQ
cost of sales 銷貨成本 M*sR3SZ
cost price 成本價格 8S]".
credit 貸方 *)<B0SjT
credit note 收款通知單 7Ym(n8
creditor 債權人 '$G"[ljr
crossed check 橫線支票 ZE?f!ifp
current account 往來活期賬戶 D f4+^B,1
current asset 流動資產 ~
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current liability 流動負債 xe4Oxo
current profit and loss 本期損益 &;E5[jO^D
debit 借方 bDnZcf
debt 債務 j'?7D0>
debtor 債務人 -`b8T0?oK
deed 契據 b0v:12q
deferred assets 遞延資產 ujFzJdp3k
deferred liabilities 遞延負債 POAw M
delivery 交貨 sa1h%<
delivery expense 送貨費 v>Lm;q(
delivery order 出貨單 \25/$
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demand draft 即期匯票 !345 %,
demand note 即期票據 tz^/J=)"
demurrage charge 延期費 |TsE-t*E}
deposit 存款 2f>PO +4S{
deposit slip 存款單 JIm4vS
depreciation 折舊 59r_#(u
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direct cost 直接成本 vxFTen{-F
direct labour 直接人工 6E~g# (8
director 董事 omSM:f_~
discount 折扣 s 5WqR8
discount on purchase 進貨折扣 R=Zn -q
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