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。 13`Mt1R
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acceptance 承兌
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account 賬戶 x|(pmqIH+
accountant 會計員 \r[u
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accounting 會計 /:'>-253
accounting system 會計制度 r
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accounts payable 應付賬款 ``Q6R2[|)
accounts receivable 應收賬款 c$%*p
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accumulated profits 累積利益 n=vDEX:'
adjusting entry ?#123;整記錄 T?t/[iuHrj
adjustment ?#123;整 (rkg0
administration expense 管理費用 Wi'}d6c
advances 預付 LzNfMvh
advertising expense 廣告費 wz*iwd-
agency 代理 eY5mwJ0K
agent 代理人 2_+>a"8Y
agreement 契約 PD-&(ka.
allotments 分配數 }|Mwv
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allowance 津貼 G~YZ(+V%~
amalgamation 合併 I}3F'}JV<
amortization 攤銷 dQ.#8o=
amortized cost 應攤成本 ,_I
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annuities 年金 g-~ _gt7
applied cost 已分配成本 ]f0'YLG
applied expense 已分配費用 R=lw}jH [Z
applied manufacturing expense 己分配製造費用 ]A'{DKR
apportioned charge 攤派費用 yXJ25Axb
appreciation 漲價 h<`aL;.g
article of association 公司章程 kz7FQE
assessment 課稅 R[a-"
assets 資產 '\tI|
attorney fee 律師費 ~\jP+[>M'
audit 審計 VP~2F
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auditor 審計員 6FA+qYSV
average 平均數 >|E]??v
average cost 平均成本 QLWnP-
bad debt 壞賬 a(~Y:v
balance 餘額 Pwl*5/l
balance sheet 資產負債表
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bank account 銀行賬戶 ^{4BcM7eH
bank balance 銀行結存 yx
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bank charge 銀行手續費 K8;SE!
bank deposit 銀行存款 /I=|;FGq
bank discount 銀行貼現 Zj2 si
bank draft 銀行匯票 >8e)V
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bank loan 銀行借款 si]VM_w6
bank overdraft 銀行透支 z'EQdQ)
bankers acceptance 銀行承兌 P1Hab2%+
bankruptcy 破產 c$Kc,`2m7
bearer 持票人 4]h/t&ppq
beneficiary 受益人 I'4(Ibl+
bequest 遺產 7~e,"^>T
bill 票據 s5nw<V9$]
bill of exchange 匯票 H9/!oI1P?
bill of lading 提單 ^ `y7JXI:
bills discounted 貼現票據 EAGvP&~P
bills payable 應付票據 ES~b f
bills receivable 應收票據 hG?y)g\A
board of directors 董事會 d m8t~38
bonds 債券 @:C)^f"
bonus 紅利 /?'~`4!(
book value 賬面價值 eU1F7LS
bookkeeper 簿記員 '[
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bookkeeping 簿記 SK}sf9gTv
branch office general ledger 支店往來賬戶 8tx*z"2S
broker 經紀人 bC
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brought down 接前 .~f )4'T 9
brought forward 接上頁 'x*C#mt
budget 預算 JU?;Kq9R
by-product 副產品 0)ohab
by-product sales 副產品銷售 V*j
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capital 股本 # )y`Zz{h
capital income 資本收益 xE:jcA
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capital outlay 資本支出 ]<;7ZNG"Y5
capital stock 股本 NN*L3yx
capital stock certificate 股票 J3eud}w
carried down 移後 FEjO}lTK
carried forward 移下頁 W{F)YyR{.
cash 現金 5whW>T
cash account 現金賬戶 dk|LC-]`A
cash in bank 存銀行現金 ,*|Q=
cash on delivery 交貨收款 0;bdwIP3
cash on hand 庫存現金 ;g0Q_F@;p
cash payment 現金支付 nn7LL+h
cash purchase 現購 zm&[K53
cash sale 現沽 ,1sbY!&ekL
cashier 出?#123;員 g0B] ;Y>(
cashiers check 本票 Hr?lRaV
certificate of deposit 存款單折 QLY;@-jF$
certificate of indebtedness 借據 ^Ps!
certified check 保付支票 ;ElCWs->\
certified public accountant 會計師 Cn~VJ,l
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charges 費用 LCorT-
charge for remittances 匯水手續費 Ib..X&N2
charter 營業執照 \3JCFor/
chartered accountant 會計師 gi!_Nz
chattles 動產 \zBi-GI
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check 支票
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che stub 支票存根 dc)%5fV\
closed account 己結清賬戶 Cqr{Nssu
closing 結算 D6bYg `
closing entries 結賬紀錄 "\o#YC
closing stock 期末存貨 mw"FQ?bJ
closing the book 結賬 _k@cs^
columnar journal 多欄日記賬
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combination 聯合 XoKgs, y4
commission 佣金 [G}dPXD
commodity 商品 Nc\DXc-N
common stock 普通股 ~B;}jI]d[
company 公司 )>ZT{eF
compensation 賠償 $s7U
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compound interest 複利 %~Yo{4mHs
consignee 承銷人 vb>F)X?b_
consignment 寄銷 w/#7G\U
consignor 寄銷人 "'v+*H 3
consolidated balance sheet 合併資產負債表 : s
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consolidated profit and loss account 合併損益表 Z<X=00,wg
consolidation 合併 mjD^iu8?
construction cost 營建成本 aO1^>hy
construction revenue 營建收入 |4@cX<d.
contract 合同 }097
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control account 統制賬戶 fpf]qQ
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copyright 版權 g{N}]_%Uh
corporation 公司 /|v4]t-
cost 成本 [icD*N<Gc
cost accounting 成本會計 IW\^-LI.
cost of labour 勞工成本 8eB,$;i
cost of production 生產成本 E)*ht;u
cost of manufacture 製造成本 PysDDU}v
cost of sales 銷貨成本 9k6s
cost price 成本價格 Jqxd92 bI
credit 貸方 D
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credit note 收款通知單 s{^B98d+W
creditor 債權人 9Q9{>d#"
crossed check 橫線支票 g (w/
current account 往來活期賬戶 J1w[gf]J
current asset 流動資產 XUP{]w`.Z
current liability 流動負債 }c8nn
current profit and loss 本期損益 do8[wej<:
debit 借方 _mm(W=KiL
debt 債務 )BJkHED{
debtor 債務人 l= {Y[T&
deed 契據 9QU\J0c/
deferred assets 遞延資產 %,[,mW4l
deferred liabilities 遞延負債 5UQ{qm*Q
delivery 交貨 #da{3>z:
delivery expense 送貨費 gKb,Vrt
delivery order 出貨單 e=&~6bs1U
demand draft 即期匯票 Z^'~iU-?
demand note 即期票據 94B%_
demurrage charge 延期費 ,>B11Z}PH
deposit 存款 Zu"qTJE/1
deposit slip 存款單 l,o'J%<%
depreciation 折舊 7^i7U-A<A
direct cost 直接成本 Rw'}>?k]
direct labour 直接人工 ho=!Yy
director 董事 3wfcGQn|sD
discount 折扣 4. R(`#f
discount on purchase 進貨折扣 LuySa2,
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