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。 o8E<_rei
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acceptance 承兌 =M@)qy
account 賬戶 <)O#Y76s
accountant 會計員 x7l}u`N4
accounting 會計 tQ'R(H`
accounting system 會計制度 r:0RvWif
accounts payable 應付賬款 }mZCQJ#`
accounts receivable 應收賬款 @g#| srYD
accumulated profits 累積利益 ]moBVRd
adjusting entry ?#123;整記錄 f]Aa$\@b
adjustment ?#123;整 /#_[{lSr?
administration expense 管理費用 &l{ctP%q
advances 預付
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advertising expense 廣告費 xk8
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agency 代理 ]+qd|}^
agent 代理人 H|?r_Ns
agreement 契約 5$Kv%U
allotments 分配數 3~WI3ZIR
allowance 津貼 'i3-mZ/|8
amalgamation 合併 %O(W;O
amortization 攤銷 vft7-|8T
amortized cost 應攤成本 MB>4Y]rtU
annuities 年金 yl' IL#n]r
applied cost 已分配成本 7{S;~VH3
applied expense 已分配費用 '{JMWNY
applied manufacturing expense 己分配製造費用 T DPQ+Kg_
apportioned charge 攤派費用 /-@F|,O)$n
appreciation 漲價 5 8U[IGs(
article of association 公司章程 eK3d_bF+
assessment 課稅 r`)'Kd
assets 資產 DBvozTsF~
attorney fee 律師費 `N}'5{I
audit 審計 yQu/({D
auditor 審計員 t?weD{O
average 平均數 LG(" <CU
average cost 平均成本 ?5pZp
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bad debt 壞賬 0H}O6kU
balance 餘額 ;uZq_^?:9&
balance sheet 資產負債表 Y3)*MqZlF
bank account 銀行賬戶 !]7L9TGn
bank balance 銀行結存 +]H!q
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bank charge 銀行手續費 9Z 6
bank deposit 銀行存款 KUq(&H7
bank discount 銀行貼現 #.}&6ZP
bank draft 銀行匯票 h:z$uG
bank loan 銀行借款 G [yI[7=d
bank overdraft 銀行透支 [*
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bankers acceptance 銀行承兌 =
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bankruptcy 破產 1F2(MKOo!
bearer 持票人 %|2x7@&s
beneficiary 受益人 rXGaav9
bequest 遺產 FB~IO#E8W
bill 票據 _t X1z^
bill of exchange 匯票 <\
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bill of lading 提單 RM25]hx
bills discounted 貼現票據 >v/%R~BuX
bills payable 應付票據 #K>Ue>hx
bills receivable 應收票據 H5gcP1
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board of directors 董事會 1)-VlQK p
bonds 債券 [|YuT:Cp
bonus 紅利 lj*=bK
book value 賬面價值 E|VTbEYG
bookkeeper 簿記員 AY9#{c>X
bookkeeping 簿記 gb^'u
branch office general ledger 支店往來賬戶 )o::~ eu
broker 經紀人 Fcn@j#[J
brought down 接前 yyVE%e5nl
brought forward 接上頁 8feLhWg'P
budget 預算 l>7?B2^<E
by-product 副產品 "@xL9[d
by-product sales 副產品銷售 G$lE0_j2{
capital 股本 soB_
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capital income 資本收益 `my\59T
capital outlay 資本支出 Hv
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capital stock 股本 JWxSN9.X
capital stock certificate 股票 [Z]CBEE
carried down 移後 ]#FQde4]5
carried forward 移下頁 Ht~YSQ~:y
cash 現金 hi ),PfAV
cash account 現金賬戶
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cash in bank 存銀行現金 :-+j,G9t
cash on delivery 交貨收款
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cash on hand 庫存現金 '^:q|h
cash payment 現金支付 XE:bYzH
cash purchase 現購 Y^5)u/Y=U
cash sale 現沽 MnW"ksH
cashier 出?#123;員 OL@' 1$/A
cashiers check 本票 x{VUl
certificate of deposit 存款單折 1W>0
certificate of indebtedness 借據 jXyK[q&O&
certified check 保付支票 `S]DHxS
certified public accountant 會計師 /8>we`4
charges 費用 TzV~I\a|
charge for remittances 匯水手續費 *,XT;h$'>
charter 營業執照 B,{Q[
chartered accountant 會計師 ^F+7@*u
chattles 動產 <d3a
check 支票 };~I#X
che stub 支票存根 04!akPP<
closed account 己結清賬戶 KyzdJ^xC"
closing 結算 1F[W~@jW
closing entries 結賬紀錄 =#?=Lh
closing stock 期末存貨 ztaSIMZ
closing the book 結賬 S\A9r!2
columnar journal 多欄日記賬 )m10IyUAY
combination 聯合 k=
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commission 佣金 F#l!LER^1g
commodity 商品 5S%#3YHY2
common stock 普通股 ,k6V?{ZA
company 公司 b5UIX Kim
compensation 賠償 {9h`h08?z
compound interest 複利 XCE<].w
consignee 承銷人 2PVQSwW:
consignment 寄銷 I- WR6s=
consignor 寄銷人 (fC U+
consolidated balance sheet 合併資產負債表 A}0u-W
consolidated profit and loss account 合併損益表 4]ETF+
consolidation 合併 ap .L=vn
construction cost 營建成本 S>EO6z#
construction revenue 營建收入 9*xv
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contract 合同 /8s>JPXKH[
control account 統制賬戶
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copyright 版權 C +S>;1
corporation 公司 1(m[L=H5>
cost 成本 JO|xX<#:
cost accounting 成本會計 #9@UzfZAwT
cost of labour 勞工成本 hkvymHaG
cost of production 生產成本 M[5fNK&nD
cost of manufacture 製造成本 N5@l[F7I
cost of sales 銷貨成本 4k=LVu]Kcr
cost price 成本價格 d?1[xv;
credit 貸方 [!>DQE
credit note 收款通知單 n~
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creditor 債權人 9{n?Jy
crossed check 橫線支票 Gbc2\A\
current account 往來活期賬戶 ]*pro|
current asset 流動資產 ,
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current liability 流動負債 IM&l%6[).
current profit and loss 本期損益 oa8xuFu(n
debit 借方 fd
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debt 債務 =sh]H$
debtor 債務人 >$N ?\\#
deed 契據 Iq:
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deferred assets 遞延資產 j<_)Y(x>
deferred liabilities 遞延負債 TWo.c _l
delivery 交貨 rsC^Re:*jr
delivery expense 送貨費 ~mu)Cw
delivery order 出貨單 >iFi~)i_4y
demand draft 即期匯票 y@u,Mv
demand note 即期票據 _6{XqvWqb
demurrage charge 延期費 Jnf@u
deposit 存款 #)EVi7UP
deposit slip 存款單 s_Gf7uC
depreciation 折舊 {qPu}?0
direct cost 直接成本 {N 0i
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direct labour 直接人工 "}jv5j5
director 董事 ($*R>*6<x
discount 折扣 _t;Mi/\P
discount on purchase 進貨折扣 R7~#7qKQB
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