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。 =sG9]a<I
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acceptance 承兌 _v2K1 1
account 賬戶 qMAH~P0u
accountant 會計員 $]/
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accounting 會計 ^(p}hSLAfQ
accounting system 會計制度 o0:[,ock
accounts payable 應付賬款 O!!Ne'I
accounts receivable 應收賬款 ~=5 vc''
accumulated profits 累積利益 pZRKM<k
adjusting entry ?#123;整記錄 mZVYgJQ[
adjustment ?#123;整 *$nz<?
administration expense 管理費用 p]*BeiT#n%
advances 預付 LPgP;%ohO/
advertising expense 廣告費 'kW' e
agency 代理 @g*=xwve=~
agent 代理人 'l$<DcBj
agreement 契約 lZTD>$
allotments 分配數 J[:3H6%`
allowance 津貼 7d0E9t;W
amalgamation 合併 .!kqIx*3
amortization 攤銷 ,Yg<Z1
amortized cost 應攤成本 ;mV,r,\dH
annuities 年金 pU`4bT(w%
applied cost 已分配成本 v4}kmH1
applied expense 已分配費用 T,h,)|:I^
applied manufacturing expense 己分配製造費用 $wa )e
apportioned charge 攤派費用 pA9:1*+;;
appreciation 漲價 DCfV
article of association 公司章程 XDvT#(Pu
assessment 課稅 <$s G]l!\
assets 資產 :('7ly!h
attorney fee 律師費 Hh=D:kE
audit 審計 Za{sT&(|
auditor 審計員 .^^YS$%%7
average 平均數 Z']D8>d
average cost 平均成本 QKYGeT7&Y'
bad debt 壞賬 JHN35a+
balance 餘額 D/_=rAl1
balance sheet 資產負債表 1!. CfQi
bank account 銀行賬戶 p1p4t40<l
bank balance 銀行結存 C UOxx,V
bank charge 銀行手續費 3\
6UH
bank deposit 銀行存款 <o5+*X
bank discount 銀行貼現 X]q,A5g
bank draft 銀行匯票 372ewh3'
bank loan 銀行借款 FJ3Xeos4|
bank overdraft 銀行透支 _s./^B_w!
bankers acceptance 銀行承兌 .IYE+XzV
bankruptcy 破產 :0Nd4hA
bearer 持票人 AF5.gk=
beneficiary 受益人 SGMLs'D
bequest 遺產 zzfwI@4
bill 票據 #;'1a
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bill of exchange 匯票 Zg%SE'kK
bill of lading 提單 fSdv%$;Hc
bills discounted 貼現票據 7>EjP&l
bills payable 應付票據 >\b=bT@iM
bills receivable 應收票據 .Ev i
board of directors 董事會 ;p%a!Im_<
bonds 債券 ?\:ysTVu
bonus 紅利 hQrO8T?2
book value 賬面價值
xz YvD{>
bookkeeper 簿記員 /OaLkENgvf
bookkeeping 簿記 8"+Re
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branch office general ledger 支店往來賬戶 ^ MkT">
broker 經紀人 fL4F
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brought down 接前 j3F[C:-zY
brought forward 接上頁 Y;>0)eP
budget 預算 KLlo^1.<
by-product 副產品 w}pFa76rm
by-product sales 副產品銷售 Owalt4}C
capital 股本 J?$4Yf
capital income 資本收益 S~`&K
capital outlay 資本支出 li\hH d5
capital stock 股本 u2'xM0nQ
capital stock certificate 股票 r7sPFM
carried down 移後 Dq+
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carried forward 移下頁 SE{$a3`UzP
cash 現金 !8ub3oj)
cash account 現金賬戶 s]0x^"#B
cash in bank 存銀行現金 u D_|
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cash on delivery 交貨收款 LjjE(Yrv{
cash on hand 庫存現金 !G3O!]
cash payment 現金支付 0o[p<<c*
cash purchase 現購 Y+ P\5G
cash sale 現沽 [Fe`}F}Co8
cashier 出?#123;員 d;|Pp;dc
cashiers check 本票 ciI;U/V
certificate of deposit 存款單折 kc `Q-
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certificate of indebtedness 借據 ptGM'
certified check 保付支票 xtN%v0ZZ
certified public accountant 會計師 Zr'VA,v
charges 費用 M~;Ww-./
charge for remittances 匯水手續費 v#:#w.]-Y
charter 營業執照 j&)+
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chartered accountant 會計師 R<)7,i`F
chattles 動產 IZeWswz
check 支票 EP7L5GZ-a
che stub 支票存根 Z2`(UbG}
closed account 己結清賬戶 _QfA'32S
closing 結算 {[o=df/
closing entries 結賬紀錄 71nXROB
closing stock 期末存貨 S/]2Qt#T
closing the book 結賬 9f;\fe
columnar journal 多欄日記賬 K=VYRY
combination 聯合 n_sCZ6uXEQ
commission 佣金 k61Ot3
commodity 商品 2 @Jw?+}vr
common stock 普通股 #
9Z];<g
company 公司 U,Nf&g
compensation 賠償 "z
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compound interest 複利 1Ah
consignee 承銷人 >F6'^9|
consignment 寄銷 828E^Q"<
consignor 寄銷人 ;OTD1=
consolidated balance sheet 合併資產負債表 W1M<6T.{7
consolidated profit and loss account 合併損益表 uG&xtN8
consolidation 合併 h djv/
construction cost 營建成本 =yOIP@
construction revenue 營建收入 Hn0,LH$/
contract 合同 E"&fT!yi
control account 統制賬戶 GUE3|
copyright 版權 QM`A74j0]\
corporation 公司 )nJs9}( 0
cost 成本 aGx`ec*t
cost accounting 成本會計 V9NE kS
cost of labour 勞工成本 y} AkF2:
cost of production 生產成本 HlgF%\@a+U
cost of manufacture 製造成本 {LVii}<
cost of sales 銷貨成本 g:`V:kbY$
cost price 成本價格 xRq|W4ay
credit 貸方 `] ;*k2
credit note 收款通知單 su>GeJiPW
creditor 債權人 rq Dre`m
crossed check 橫線支票 E(*RtOC<W
current account 往來活期賬戶 I0.{OJ-
current asset 流動資產 4a00-y='
current liability 流動負債 6pM[.:TM
current profit and loss 本期損益 c?"#x-<1s
debit 借方 ~~,\BhG?
debt 債務 _5EM <Ux
debtor 債務人 xrxORtJ<