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。 >P:X\5Oj
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acceptance 承兌 7n6g;8xE
account 賬戶 HK8sn1j
accountant 會計員 1'\QD`M9^
accounting 會計 !*}UP|8
accounting system 會計制度 I7oA7@zv
accounts payable 應付賬款 tLWw<)t
accounts receivable 應收賬款 ?:J_+?{E
accumulated profits 累積利益 3{$7tck,
adjusting entry ?#123;整記錄 u
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adjustment ?#123;整 #dj?^n g
administration expense 管理費用 )Q'E^[Ua
advances 預付 qU7_%Z
advertising expense 廣告費 X}v*"`@Q
agency 代理 x_nwD"
agent 代理人 ZrTB%
agreement 契約 )&c#?wx'w
allotments 分配數 GYx0U8MJ[e
allowance 津貼 X`KSj
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amalgamation 合併 cx$IWQf2
amortization 攤銷 );h(D!D,
amortized cost 應攤成本 l,7&
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annuities 年金 x/umwT,o v
applied cost 已分配成本 ?b,>+v-w::
applied expense 已分配費用 z}ar$}T
applied manufacturing expense 己分配製造費用 H\Ra*EO~j
apportioned charge 攤派費用 t1adS:)s
appreciation 漲價 ixu*@{<Z(
article of association 公司章程 d
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assessment 課稅 q
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assets 資產 ,r~+
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attorney fee 律師費 2+g
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audit 審計 ]=00<~ l*q
auditor 審計員 [j+:2@
average 平均數 T
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average cost 平均成本 WFOJg&
bad debt 壞賬 Hw]E#S
balance 餘額 4GRD- f[
balance sheet 資產負債表 [yXmnrxA
bank account 銀行賬戶 ma~#E$i&
bank balance 銀行結存 :+ ,;5
bank charge 銀行手續費 ?8-!hU@QC
bank deposit 銀行存款
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bank discount 銀行貼現 A)&FcMO*z
bank draft 銀行匯票 [Cl0Kw.LD
bank loan 銀行借款 _]`7et\=
bank overdraft 銀行透支 [CI&4) #
bankers acceptance 銀行承兌 J:m/s9r
bankruptcy 破產 {Yj5Mj|#
bearer 持票人 <:v+<)K
beneficiary 受益人
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bequest 遺產
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bill 票據 8}B
bill of exchange 匯票 \Fz9O-jb4
bill of lading 提單 v|%41xOsr
bills discounted 貼現票據 /|
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bills payable 應付票據 t )zd'[
bills receivable 應收票據 5?k5J\+
board of directors 董事會 =X4Fn^w"4O
bonds 債券 t1FtYXv`/
bonus 紅利 Tc6cBe,
book value 賬面價值 @V%\Gspv
bookkeeper 簿記員 !DZ=`a?y
bookkeeping 簿記 1INX#qTZ
branch office general ledger 支店往來賬戶 _Op%H)
broker 經紀人 VsQ|t/|#
brought down 接前
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brought forward 接上頁 P8d
budget 預算 j<t3bM-G
by-product 副產品 V
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by-product sales 副產品銷售 c{=Sy;i@
capital 股本 uY&1[(Pb
capital income 資本收益 i HD!v7d7
capital outlay 資本支出 FU3K?A
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capital stock 股本 P1eSx#3bR
capital stock certificate 股票 p;+O/'/j
carried down 移後 b(*\4n
carried forward 移下頁 %Rk|B`ST
cash 現金 E\[B E<y
cash account 現金賬戶 cc[(w
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cash in bank 存銀行現金 t?GH
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cash on delivery 交貨收款 z#tIa
cash on hand 庫存現金 YXA@
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cash payment 現金支付 {"ST
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cash purchase 現購 0'Pjnk-i
cash sale 現沽 U#3N90,N=
cashier 出?#123;員 axC|,8~tq
cashiers check 本票 }'oU/@yG
certificate of deposit 存款單折 T2e-RR
certificate of indebtedness 借據 fkxkf^g)
certified check 保付支票 46:<[0Psl/
certified public accountant 會計師 ")Fd'&58
charges 費用 7Jn%XxHq
charge for remittances 匯水手續費 ?:;;0kSk
charter 營業執照
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chartered accountant 會計師 NL9.J@"b
chattles 動產 t+?Bb7p,H
check 支票 AFAg3/
che stub 支票存根 $J7V]c*-b
closed account 己結清賬戶 V! Wy[u
closing 結算 ';I}6N
closing entries 結賬紀錄 )CFJXc:
closing stock 期末存貨 *qpu!z2m||
closing the book 結賬 Cj0r2^`
columnar journal 多欄日記賬 6FB0g8
combination 聯合 WyO*8b_
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commission 佣金 (p{X.X+
commodity 商品 6Og@tho
common stock 普通股 HMq}){=S
company 公司 6<&A}pp
compensation 賠償 fCY|iO0.t
compound interest 複利 'm`O34h
consignee 承銷人 J
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consignment 寄銷 %K Q1{"
consignor 寄銷人 S@qPf0dL<
consolidated balance sheet 合併資產負債表 j\uZo.Ot+
consolidated profit and loss account 合併損益表 tiK M+
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consolidation 合併 c9|4[_&B~
construction cost 營建成本 fQoAdw
construction revenue 營建收入 r^ ,_m,s'<
contract 合同 K?l|1jez(#
control account 統制賬戶 C
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copyright 版權 k\OZ
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corporation 公司 j7P49{
cost 成本 qYoW8e
cost accounting 成本會計 =D(a~8&,
cost of labour 勞工成本 :,8y8z$+
cost of production 生產成本 ?_]Y8f
cost of manufacture 製造成本 s\ *p|vc
cost of sales 銷貨成本 SgU@`Pb
cost price 成本價格 7'wpPXdY1
credit 貸方 t#(NfzN
credit note 收款通知單 2"6L\8hd2
creditor 債權人 0AnL]`"t.3
crossed check 橫線支票 k=)U
current account 往來活期賬戶 >@N.jw>#T
current asset 流動資產 X_PzK'#m
current liability 流動負債 |r@;ulO
current profit and loss 本期損益 uI,*&bP
debit 借方 DFr$2Y3H
debt 債務 G"
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debtor 債務人 Q4mtfpiDx
deed 契據 %<yW(s9{
deferred assets 遞延資產 5 H
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deferred liabilities 遞延負債
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delivery 交貨 ckX8eg!f
delivery expense 送貨費 rVabkwYD
delivery order 出貨單 U`*we43
demand draft 即期匯票 ihkZs3}
demand note 即期票據 /IirTmFK
demurrage charge 延期費 )QAYjW!Z
deposit 存款 K E\>T:
deposit slip 存款單 M.g2y &8
depreciation 折舊 B}
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direct cost 直接成本 ca=MUm=B
direct labour 直接人工 @;EQ{d
director 董事 c<1$zQY!
discount 折扣 "|6(.S+o
discount on purchase 進貨折扣 yK{P%oh)
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