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。 ~6[?=mOi'
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acceptance 承兌 NVyBEAoh
account 賬戶 0YH5B5b
accountant 會計員 -t`kb*O3`
accounting 會計 _jWs(OmJ
accounting system 會計制度 peQwH
accounts payable 應付賬款 L\:|95Yq
accounts receivable 應收賬款 YEL0h0gn
accumulated profits 累積利益 e~r/!B5X
adjusting entry ?#123;整記錄 ^7gGtz2
adjustment ?#123;整 5cSiV7#Y:
administration expense 管理費用 aukcO;oG<
advances 預付 u[>"_!T
advertising expense 廣告費 <r%K i`u(p
agency 代理 ]vrZGX
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agent 代理人 2g.lb&3W
agreement 契約 SSK}'LQ
allotments 分配數 GO"`{|o
allowance 津貼 s :vNr@TS
amalgamation 合併 inh0p
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amortization 攤銷 O<u=Vz3c~0
amortized cost 應攤成本 C$[d~1t6
annuities 年金 %iyc1]w{
applied cost 已分配成本
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applied expense 已分配費用 5`;SI36"
applied manufacturing expense 己分配製造費用 Kv_2=]H
apportioned charge 攤派費用 7!O"k#
appreciation 漲價 \PrJy6&
article of association 公司章程 X5 vMY
assessment 課稅 0PzSp ]
assets 資產 lqDCK&g$E#
attorney fee 律師費 1w,_D.1'
audit 審計 TdhfX {nk
auditor 審計員 Xp<q`w0I,
average 平均數 3efOgP=L
average cost 平均成本 uEPp%&D.+
bad debt 壞賬 u$ts>Q;5
balance 餘額 M/3;-g
balance sheet 資產負債表 c&['T+X
bank account 銀行賬戶 "?"
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bank balance 銀行結存 Y}~sTuWU
bank charge 銀行手續費 bnxp[Qk|5
bank deposit 銀行存款 m=l>8
bank discount 銀行貼現 (tK_(gO
bank draft 銀行匯票 H2
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bank loan 銀行借款 ) CGQ}
bank overdraft 銀行透支 .N(R~_
bankers acceptance 銀行承兌 7Cz~nin>7
bankruptcy 破產 ZO+RE7f*?c
bearer 持票人 D8A+`W?
beneficiary 受益人 E=NjWO
bequest 遺產 /[R=-s ;
bill 票據 x]^d'o:cDP
bill of exchange 匯票 D
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bill of lading 提單 V@'Xj .ze
bills discounted 貼現票據 ~OD6K`s3
bills payable 應付票據 ^ u$gO3D
bills receivable 應收票據 mnt&!X4<
board of directors 董事會 K,4Ig!
bonds 債券 y?sz&*:
bonus 紅利 d59rq<yI
book value 賬面價值 c <TEA
bookkeeper 簿記員 SKG
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bookkeeping 簿記 LkbD='\=
branch office general ledger 支店往來賬戶 ib,`0=0= O
broker 經紀人 qq)5)S
brought down 接前 Et6j6gmif
brought forward 接上頁 y-pdAkDh
budget 預算 KOixFn1
by-product 副產品 :Drf]D(sMX
by-product sales 副產品銷售 vJE=H9E
capital 股本 Ar-Vu{`
capital income 資本收益 ys=2!P-[#
capital outlay 資本支出 ,='Ihi
capital stock 股本 [s}W47N1
capital stock certificate 股票 }T_"Vg q
carried down 移後 (Mv~0ShakO
carried forward 移下頁 f6r!3y
cash 現金 GMU!GSY
cash account 現金賬戶 T{prCM
cash in bank 存銀行現金 Y3@+aA
cash on delivery 交貨收款 >~g-
cash on hand 庫存現金 r] /Ej!|
cash payment 現金支付 @!;A^<{ka
cash purchase 現購 FM]clC;X?
cash sale 現沽 5;`Ot2
cashier 出?#123;員 N8]DzE0%
cashiers check 本票 Y[*.^l._
certificate of deposit 存款單折 _'p/8K5)=
certificate of indebtedness 借據 /#9
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certified check 保付支票 <?41-p-;
certified public accountant 會計師 6AIqoX*p
charges 費用 G}U <^]c
charge for remittances 匯水手續費 (-<hx~
charter 營業執照 >VhZv75
chartered accountant 會計師 :ok.[q
chattles 動產 S{llpp{E
check 支票 =8_b&4.:&
che stub 支票存根 <*vR
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closed account 己結清賬戶 *,u{,$}2
closing 結算 nw+t!C
closing entries 結賬紀錄 <gPM/4$G
closing stock 期末存貨 HOi~eX1d
closing the book 結賬 x@X2r
columnar journal 多欄日記賬 8{W
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combination 聯合 S6bW
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commission 佣金 hUpour
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commodity 商品 "]3o933D
common stock 普通股 qt:B]#j@
company 公司 e;v7!X
compensation 賠償 J"#6m&R_q
compound interest 複利 E2l"e?AN~
consignee 承銷人 MoxWnJy}
consignment 寄銷 Q>[{9bI4QP
consignor 寄銷人 h0-.9ym
consolidated balance sheet 合併資產負債表 |Ja
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consolidated profit and loss account 合併損益表 Ri"rT] '
consolidation 合併 `D3q!e
construction cost 營建成本 3 85qQppz
construction revenue 營建收入 Dhm;K$T
contract 合同 uv5NqL&
control account 統制賬戶 ,&Zp^
copyright 版權 $[_5:@T%N
corporation 公司 "[/W+&z[~
cost 成本 NI/'SMj%
cost accounting 成本會計 uf]wX(*<k
cost of labour 勞工成本 =f@71D1
cost of production 生產成本 ;=2JbA+"G
cost of manufacture 製造成本 1/bTwzR.g
cost of sales 銷貨成本 0rX%z$D+@
cost price 成本價格 Lww&[|k.
credit 貸方 nUs=PD3)
credit note 收款通知單 8\nka5
creditor 債權人 "#36-
crossed check 橫線支票 ZT"vVX-)G
current account 往來活期賬戶 GRpwEfG
current asset 流動資產 +dCR$<e9r
current liability 流動負債 nzO-\`40
current profit and loss 本期損益 [6\O
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debit 借方 ~Y0K Wx4
debt 債務 Tb^1#O
debtor 債務人 1A93ol=
deed 契據 p Dg!Cs
deferred assets 遞延資產 8/B8yY-O
deferred liabilities 遞延負債 'xEomo#
delivery 交貨 |+~P; fG
delivery expense 送貨費 0(C[][a*u
delivery order 出貨單 3 p -SpUvp
demand draft 即期匯票 ^-Ks_4
demand note 即期票據 /=V!lRs
demurrage charge 延期費 xn=mS!"1Zo
deposit 存款 w3iX "w
deposit slip 存款單 F:Vl\YZ
depreciation 折舊 &~<i"
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direct cost 直接成本 K7$Q.
direct labour 直接人工 @6[aLF]F
director 董事 7u1o>a%9
discount 折扣 mE+=H]`.
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discount on purchase 進貨折扣 fyZtwl@6w#
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