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。 srGOIK.
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acceptance 承兌 q[&Kr+)j
account 賬戶 qjB:6Jq4q
accountant 會計員 q+?<cjVg
accounting 會計 ytZ o0pad
accounting system 會計制度 8xPt1Sotq[
accounts payable 應付賬款 u m9yO'[C
accounts receivable 應收賬款 z'YWomfZm
accumulated profits 累積利益 U#jz5<r
adjusting entry ?#123;整記錄 \^!;r 9z=A
adjustment ?#123;整 3UZd_?JI[^
administration expense 管理費用 +Nt4R:N
advances 預付 ABWn49c.
advertising expense 廣告費 Q|'
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agency 代理 vO}r(kNJ
agent 代理人 M3
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agreement 契約 )1s5vNVa
allotments 分配數 #e'>9T
allowance 津貼
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amalgamation 合併 Qs&;MW4q
amortization 攤銷 uo#1^`P
amortized cost 應攤成本 b] 5weS-<
annuities 年金 i,6OMB
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applied cost 已分配成本 lvW
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applied expense 已分配費用 Q
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applied manufacturing expense 己分配製造費用 yHeL&H
apportioned charge 攤派費用 TeHJj`rdAU
appreciation 漲價 8 A>OQR
article of association 公司章程 >8f~2dH2%
assessment 課稅 h^
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assets 資產 G+zhL6]F
attorney fee 律師費 }]x \ `}o
audit 審計 }Fe6L;^;
auditor 審計員 UB$}`39@
average 平均數 ,lZ19B?WP
average cost 平均成本 =:H-9
bad debt 壞賬 X +`Dg::
balance 餘額 gR
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balance sheet 資產負債表 tFmB`*!%
bank account 銀行賬戶 [l}H:%O,
bank balance 銀行結存 q0.!T0i
bank charge 銀行手續費 AdDX_\V,*
bank deposit 銀行存款 )|~K&qn`
bank discount 銀行貼現 5X{|*?>T
bank draft 銀行匯票 htB
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bank loan 銀行借款 Y~"tL(WfJl
bank overdraft 銀行透支 }z`x-(V
bankers acceptance 銀行承兌 %3z[;&*3O
bankruptcy 破產 DbMVbgz<e
bearer 持票人 %2QGbnt_*
beneficiary 受益人 irt9%w4"
bequest 遺產 H$`U]
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bill 票據 *:%&z?<Fw
bill of exchange 匯票 S\GWMB!oF
bill of lading 提單 (TZK~+]@sb
bills discounted 貼現票據 @%4
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bills payable 應付票據 ;K<VT\
bills receivable 應收票據 <.h7xZ
board of directors 董事會 ~74Sq'j9Wt
bonds 債券 7-744wV}Z
bonus 紅利 UmR)L!QT8
book value 賬面價值 vk7IqlEQ
bookkeeper 簿記員 T?8BAxC?K
bookkeeping 簿記 Ip
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branch office general ledger 支店往來賬戶 R"
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broker 經紀人 ufXWK3~\
brought down 接前 l2F#^=tp
brought forward 接上頁 H:.~!
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budget 預算 "f91Y
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by-product 副產品 ^/n1hg
by-product sales 副產品銷售 L3eF BF/
capital 股本 MCE@EFD`\
capital income 資本收益 lR?y
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capital outlay 資本支出 )tlj{ 7p
capital stock 股本 a%%7Ew ?
capital stock certificate 股票 LUQ.=:mBR
carried down 移後
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carried forward 移下頁 R27'00(Z0
cash 現金 dz^HN`AlzC
cash account 現金賬戶 ZF>:m>
cash in bank 存銀行現金 ,^9+G"H:I
cash on delivery 交貨收款 t0e6iof^o
cash on hand 庫存現金 [N,+mX
cash payment 現金支付 O=%Ht-kOc
cash purchase 現購 r_+Vb*|Y
cash sale 現沽 Xt$qjtVM
cashier 出?#123;員 mm>l:M TF
cashiers check 本票 6u_i>z
certificate of deposit 存款單折 6,q0F*q
certificate of indebtedness 借據 N@thewt|
certified check 保付支票 {
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certified public accountant 會計師 o*K7(yUL4
charges 費用 6 IvAs-%W
charge for remittances 匯水手續費 'Xik2PaO
charter 營業執照 An_(L*Qz
chartered accountant 會計師 YP,,vcut
chattles 動產 5(<O?#P
check 支票 ?NA$<0
che stub 支票存根 ULK]' Rn
closed account 己結清賬戶 Zj[m
closing 結算 0MRWx%CR
closing entries 結賬紀錄 7rD 8
closing stock 期末存貨 |uy@v6
closing the book 結賬 d>[i*u,]/
columnar journal 多欄日記賬 xoVd[c!
combination 聯合 c#x~
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commission 佣金 OV{v6,>O
commodity 商品 RQ=rB9~:ZN
common stock 普通股 QPm[4Fd{G
company 公司 N[eLQe]q
compensation 賠償 dEYw_qJ2
compound interest 複利 h] ho? K
consignee 承銷人 L9) gN.#
consignment 寄銷 U-DQ?OtmC@
consignor 寄銷人 '/`O*KD]
consolidated balance sheet 合併資產負債表 )q{qWobS0
consolidated profit and loss account 合併損益表 &
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consolidation 合併 h GA2.{
construction cost 營建成本 ObM/~{rKx
construction revenue 營建收入 'A|c\sy
contract 合同 Gy L9}
control account 統制賬戶 Rir0^XqG
copyright 版權 T^!Q(`*
corporation 公司 G+#bO5
cost 成本 0V6, &rTF
cost accounting 成本會計 dF `7]
cost of labour 勞工成本 aNry> 2:
cost of production 生產成本 L{~ ]lUo
cost of manufacture 製造成本 r.)n>
cost of sales 銷貨成本 d"5_x]Z;
cost price 成本價格 8^EWD3N`
credit 貸方 4x
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credit note 收款通知單 Kz
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creditor 債權人 Pfs_tu
crossed check 橫線支票 2XL^A[?
current account 往來活期賬戶 e!0xh
current asset 流動資產 ^+-
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current liability 流動負債 hqeknTGsIn
current profit and loss 本期損益 x
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debit 借方 p p0356
debt 債務 64b AWHv
debtor 債務人 6 w
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deed 契據 E
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deferred assets 遞延資產 V}TPt6C2
deferred liabilities 遞延負債 ]*]*O|w
delivery 交貨 H.M:
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delivery expense 送貨費 ,X|FyO(p
delivery order 出貨單 K"[jrvZ=
demand draft 即期匯票 #IGcQY
demand note 即期票據 *0oa2fz%
demurrage charge 延期費 R6X2d\l#
deposit 存款 t ^>07#z
deposit slip 存款單 2F
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depreciation 折舊 BO}IN#
direct cost 直接成本 Q0`@=5?-
direct labour 直接人工 $'}| /D
director 董事 c\[&IlM
discount 折扣 7V^j9TC
discount on purchase 進貨折扣 JK,^:tgm
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