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。 %rO)w?
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acceptance 承兌 j+Q+.39s-~
account 賬戶 ,%U\@*6=
accountant 會計員 FY
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accounting 會計 <(l`zLf4p
accounting system 會計制度 6ipQx/IQ
accounts payable 應付賬款 X?Or.
accounts receivable 應收賬款 4jC7>mE
accumulated profits 累積利益 uCc5)
adjusting entry ?#123;整記錄 9>;CvR
adjustment ?#123;整
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administration expense 管理費用 _z>%h>L|g
advances 預付 `Dp4Z>|
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advertising expense 廣告費 XW:%YTv
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agent 代理人 eQ<GNvm
agreement 契約 nGxG!
allotments 分配數 b1yS1i
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allowance 津貼 izR#XeBm
amalgamation 合併 0@RVM|
amortization 攤銷 zEDN^K '
amortized cost 應攤成本 oWq]\yT<`
annuities 年金 I7W?}bR*6
applied cost 已分配成本 6E9o*YSk
applied expense 已分配費用 -`5L;cxwk4
applied manufacturing expense 己分配製造費用 L$^)QxH7
apportioned charge 攤派費用 Aa^w{D
appreciation 漲價 l=C|4@
article of association 公司章程 G6s3\de#U
assessment 課稅 <DhuY/o
assets 資產 cCcJOhk|d
attorney fee 律師費 (&M,rW~Qxs
audit 審計 8F/zrPG
auditor 審計員 y0'WB`hNQ
average 平均數 Nzb=h/;
average cost 平均成本 O;.DQ
bad debt 壞賬 Z8Tb43?
balance 餘額 M-(,*6Q
balance sheet 資產負債表 q NUd "%S
bank account 銀行賬戶 f;!L\$yKy
bank balance 銀行結存 .2y @@g
bank charge 銀行手續費 NRI[|
bank deposit 銀行存款 t-SZBNb
bank discount 銀行貼現 s\(@f4p
bank draft 銀行匯票
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bank loan 銀行借款 ?gCP"~
bank overdraft 銀行透支 f/{Cl
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bankers acceptance 銀行承兌 cL4Xh|NBp
bankruptcy 破產 'l3 DP
bearer 持票人 XII'
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beneficiary 受益人 7wHd*{^9N
bequest 遺產 ]ClqX;'weJ
bill 票據 "ZuA._
bill of exchange 匯票 10_>EY`
bill of lading 提單 U-D00l7C
bills discounted 貼現票據 K14v6d
bills payable 應付票據 |#Q0UM|'Q
bills receivable 應收票據 WA5.qw
board of directors 董事會
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bonds 債券 J\Tu=f)
bonus 紅利 VRg
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book value 賬面價值 TXqtE("BDl
bookkeeper 簿記員 0|,Ij$
bookkeeping 簿記 ()<?^lr33
branch office general ledger 支店往來賬戶 PR%n>a#
broker 經紀人 hLT?aQLx
brought down 接前 NKiWt
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brought forward 接上頁 I")mg~f
budget 預算 J2k4k
by-product 副產品 mNJCV8 <
by-product sales 副產品銷售 z~/e\
capital 股本 -}RGz_LO/
capital income 資本收益 ^ZFK:|Ju
capital outlay 資本支出 - x; xQ
capital stock 股本 xdMY2u
capital stock certificate 股票 PmtXD6p3(
carried down 移後 0XI6gPo%
carried forward 移下頁 W9S6
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cash 現金 H% FP!03
cash account 現金賬戶 Rpj{!Ia
cash in bank 存銀行現金 Sx1OY0)s
cash on delivery 交貨收款 T>,[V:
cash on hand 庫存現金 E0.o/3Gw6
cash payment 現金支付 >uFFTik
cash purchase 現購 PoLk{{l3
cash sale 現沽 xRZ/[1f!
cashier 出?#123;員 (4/W)L$
cashiers check 本票 ^_BjO(b'e
certificate of deposit 存款單折 HrUE?Sq
certificate of indebtedness 借據 ^b
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certified check 保付支票 GtKSA#oYZB
certified public accountant 會計師 :Xu9`5
charges 費用 -8v:eyc
charge for remittances 匯水手續費 tD,I7%|@
charter 營業執照 Ql"~ z^L
chartered accountant 會計師 H%0WD_
chattles 動產 w"L]?#
check 支票 a'O-0]g,
che stub 支票存根 X2{Aa T*M
closed account 己結清賬戶 q9c-UQB(!
closing 結算 ~.z82m
closing entries 結賬紀錄 KGmAnN
closing stock 期末存貨 Uy@:-NC)kn
closing the book 結賬 Uy?X-"UR
columnar journal 多欄日記賬 7Rn
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combination 聯合 9U3 .=J
commission 佣金 9<o*aFgCa
commodity 商品 #k,.xMJ~
common stock 普通股 AEUR`.
company 公司 0 c]]
compensation 賠償 %AA-G
compound interest 複利 >O0<u
consignee 承銷人 w*X(bua@
consignment 寄銷 yh'*eli
consignor 寄銷人 %CqG/ol
consolidated balance sheet 合併資產負債表 ux)Wh.5
consolidated profit and loss account 合併損益表 3,J{!
consolidation 合併 )S}.QrG
construction cost 營建成本 V(Cxd.u
construction revenue 營建收入 X]d
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contract 合同 #}Bv/`t
control account 統制賬戶 u/xP$
copyright 版權 (3=bKcD'
corporation 公司 ,rOh*ebF
cost 成本 U&SSc@of
cost accounting 成本會計 %vUUx+
cost of labour 勞工成本 tg<bVA)E'J
cost of production 生產成本 W,:j>vg
cost of manufacture 製造成本 O{Q+<fBC9
cost of sales 銷貨成本
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cost price 成本價格 ]hRs -x
credit 貸方 yM7FR);
credit note 收款通知單 h!tg+9%
creditor 債權人 X^i3(N
crossed check 橫線支票 <SdOb#2
current account 往來活期賬戶 C~PP}|<~V
current asset 流動資產 =E:sEw2j
current liability 流動負債 !uA'0U?ky
current profit and loss 本期損益 -VP_Aw$
debit 借方 \w-3Spk*
debt 債務 h;mOfF
debtor 債務人 ]deO\mB
deed 契據 2} _^~8
deferred assets 遞延資產
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deferred liabilities 遞延負債 L!fIAd`
delivery 交貨 nYO$ |/e
delivery expense 送貨費 -CALU X
delivery order 出貨單 SQN{/")T
demand draft 即期匯票 iZ0(a
demand note 即期票據 2
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demurrage charge 延期費 .~a8\6
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deposit 存款 ;KG}Yr72
deposit slip 存款單 !:~C/B{
depreciation 折舊 }:*?w>=
direct cost 直接成本 rLbFaLeQ
direct labour 直接人工 !Nbi&^k B
director 董事 H~:g=Zw
discount 折扣 7w\!3pv
discount on purchase 進貨折扣 k8cR`5@PK
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