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。 A4l"^dZc
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acceptance 承兌 4d@0v n{
account 賬戶 )?&mCI*
accountant 會計員 w7~]c,$y.
accounting 會計 Z\C"/j<y
accounting system 會計制度 0P$19TN
accounts payable 應付賬款 z|AknEE,
accounts receivable 應收賬款 +e>G V61
accumulated profits 累積利益 =3h
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adjusting entry ?#123;整記錄 ?~.9:93
adjustment ?#123;整 jS3@Z?x?*
administration expense 管理費用 B YB9M
advances 預付 R-n%3oh
advertising expense 廣告費 ~hk!N!J\
agency 代理 `4@`G:6BL
agent 代理人 % O%;\t
agreement 契約 |af<2(d
allotments 分配數 ZHA&gdK@
allowance 津貼 !#]kzS0
amalgamation 合併 V^qBbk%l>D
amortization 攤銷 vQXF$/S
amortized cost 應攤成本 "e\73?P
annuities 年金 0j;|IU\
applied cost 已分配成本 056yhB
applied expense 已分配費用 "AJ>pU3
applied manufacturing expense 己分配製造費用 >oy%qLHe~t
apportioned charge 攤派費用 i-0AcN./p
appreciation 漲價 "OUY^ cM
article of association 公司章程 {3vm]
assessment 課稅 -$s1k~o
assets 資產 jj `0w@
attorney fee 律師費 ,t1s#*j\!q
audit 審計 z}5'TV=^
auditor 審計員 jkuNafp}
average 平均數 ND9;%<80
average cost 平均成本 `,GFiTPd
bad debt 壞賬 *X|%H-Q:H`
balance 餘額 +f]I7e:qp
balance sheet 資產負債表 >)+U^V
bank account 銀行賬戶 <0`"vPU
bank balance 銀行結存 $\4O r
bank charge 銀行手續費 H-5f!>)
bank deposit 銀行存款 u_WW
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bank discount 銀行貼現 3joMtRB>;
bank draft 銀行匯票 bg4VHT7?>)
bank loan 銀行借款
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bank overdraft 銀行透支 jq/{|<0
bankers acceptance 銀行承兌 $[=`*m
bankruptcy 破產 [MC}zd'/
bearer 持票人 S!}pL8OE
beneficiary 受益人 Dhg/>@tw
bequest 遺產 =g@hh)3wP
bill 票據 i3Nt?FSN
bill of exchange 匯票 dnPr2oI?I
bill of lading 提單 4P24ySy9F
bills discounted 貼現票據 C$c.(5/O
bills payable 應付票據 DUm/0q&
bills receivable 應收票據 v g tJ+GjN
board of directors 董事會 8{Svax(
bonds 債券 t^9q>[/d`
bonus 紅利 S
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book value 賬面價值 0j/i):@
bookkeeper 簿記員 QPF[D7\
bookkeeping 簿記 T5U(B3j_
branch office general ledger 支店往來賬戶 pk=z<OTb
broker 經紀人 7xT<|3 I
brought down 接前 wIbc8ze
brought forward 接上頁 0Zl1(;hx@
budget 預算 |om3*
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by-product 副產品 pm;g)p?
by-product sales 副產品銷售 gwF@'Uu
capital 股本 !C0=
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capital income 資本收益 m7mC
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capital outlay 資本支出 `[1]wV5(5@
capital stock 股本 wY}+d0Ch
capital stock certificate 股票 xhMdn3~U
carried down 移後 sAc)X!}
carried forward 移下頁
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cash 現金 qm}7w3I^
cash account 現金賬戶 ma*9O |v^
cash in bank 存銀行現金 7~`6~qg.
cash on delivery 交貨收款 I`KN8ll
cash on hand 庫存現金 !*#=7^#
cash payment 現金支付 L,X6L @Q
cash purchase 現購 vqxTf)ys
cash sale 現沽 S"Zs'7dy`
cashier 出?#123;員 'XQv>
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cashiers check 本票 khu,P[3>
certificate of deposit 存款單折 Ox43(S0~
certificate of indebtedness 借據 ,|c_l)
certified check 保付支票 en~(XE1
certified public accountant 會計師 d ly 0874
charges 費用 s^v,i
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charge for remittances 匯水手續費 If#7SF)n'
charter 營業執照 I~T?tm
chartered accountant 會計師
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chattles 動產 W]*wxzf!5z
check 支票 "Ii!)n,
che stub 支票存根 |$ 0/:*
closed account 己結清賬戶 ,[hJi3xM
closing 結算 SO&;]YO
closing entries 結賬紀錄 WK^qYfq|
closing stock 期末存貨 ?m.4f&X
closing the book 結賬 h^)2:0#{I
columnar journal 多欄日記賬 o_5@R+&
combination 聯合 XDGZqkt
commission 佣金 k4P.}SJ?
commodity 商品 5*r6#[S\
common stock 普通股 -wt2ydzos
company 公司 1XKk~G"D
compensation 賠償 ^b#E%Rd
compound interest 複利 9+']`=a:
consignee 承銷人 90!Ib~7zH
consignment 寄銷 k|D!0^HE[
consignor 寄銷人 G!IQ<FuY
consolidated balance sheet 合併資產負債表 #Grm-W9E
consolidated profit and loss account 合併損益表 !|/fVWH
consolidation 合併 V_kE"W)
construction cost 營建成本 -iHhpD9"X
construction revenue 營建收入 bW]+Og
contract 合同 dw|0K+-PH
control account 統制賬戶 BTyVfq
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copyright 版權 YB|9k)Z2[
corporation 公司 5dk,!Cjg
cost 成本 6>I.*Qt \l
cost accounting 成本會計 ){:aGGtko
cost of labour 勞工成本 s$_#T
cost of production 生產成本 /WfxI>v
cost of manufacture 製造成本 o
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cost of sales 銷貨成本 q
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cost price 成本價格 LayU)TIt
credit 貸方 ?+\,a+46P_
credit note 收款通知單 %U7B0-
creditor 債權人 @gc"-V*-/
crossed check 橫線支票 8E+l;2
current account 往來活期賬戶 as4NvZ@+r
current asset 流動資產 `^kST><
current liability 流動負債 ULjzhy+(8
current profit and loss 本期損益 ?s]`G'=>V`
debit 借方 D,/9rH
debt 債務 -wfV
debtor 債務人 bB-v ar
deed 契據 @UJmbD{
deferred assets 遞延資產 }[`?#`sW
deferred liabilities 遞延負債 #Au&2_O
delivery 交貨 6pR#z@,
delivery expense 送貨費 ~~,<+X:
delivery order 出貨單 )[*O^bPowI
demand draft 即期匯票 r
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demand note 即期票據 ltR^IiA}
demurrage charge 延期費 ]o$/xP
deposit 存款 VHCzlg
deposit slip 存款單 !%r`'|9y
depreciation 折舊 df& |Lc1J
direct cost 直接成本 z%tu6_4j
direct labour 直接人工 . $YF|v[=
director 董事 F.D
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discount 折扣 C6~dN&q
discount on purchase 進貨折扣 59J9V3na
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