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。 l cl|o3yQ
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acceptance 承兌 @1CXc"IgA
account 賬戶 >Y>R1b%
accountant 會計員 %,bD|
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accounting 會計 AW5iwq6p
accounting system 會計制度 d-b04Q7DQ
accounts payable 應付賬款 @v2<T1UC
accounts receivable 應收賬款 f$dPDbZQ
accumulated profits 累積利益 o*Qa*<n
adjusting entry ?#123;整記錄 %jtUbBN
adjustment ?#123;整 m,)s8_a
administration expense 管理費用 %>FtA)
advances 預付 CM?:\$ 4
advertising expense 廣告費 _:Qh1 &h
agency 代理 ujV{AF`JfB
agent 代理人 r *K
agreement 契約 9JFN8Gf*)
allotments 分配數 Gd!-fqNa'x
allowance 津貼 c`<2&ke
amalgamation 合併 %jHm9{|X
amortization 攤銷 `#$}P;W
amortized cost 應攤成本 dk&e EDvfd
annuities 年金 &vrQ *jX
applied cost 已分配成本 VKttJok1
applied expense 已分配費用 ) lUS' I
applied manufacturing expense 己分配製造費用 aDdxR:
apportioned charge 攤派費用 '?C6P5fm
appreciation 漲價 6nTM~]5.
article of association 公司章程 e(7#>O%1
assessment 課稅 vK!`#W`X
assets 資產 E !!,JnU
attorney fee 律師費 =muQ7l:(
audit 審計 j !*,(
auditor 審計員 E`TZ:W]r,
average 平均數 -m@c{&r
average cost 平均成本 yV.p=8:
bad debt 壞賬 h~>1-T8
balance 餘額 L3{(Bu
balance sheet 資產負債表 :9QU\{2
bank account 銀行賬戶 pX%:XpC!h
bank balance 銀行結存 2W+~{3[#
bank charge 銀行手續費 mI8EeMa{
bank deposit 銀行存款 [e><^R*u
bank discount 銀行貼現 # `=Zc7gf
bank draft 銀行匯票 _ ^FC9
bank loan 銀行借款 8~(xi<"e
bank overdraft 銀行透支 z 3aGK
bankers acceptance 銀行承兌 Xz4q^XJ
bankruptcy 破產 =d8Rij-
bearer 持票人 8xB-cE
beneficiary 受益人 B
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bequest 遺產 =7V4{|ESfy
bill 票據 uq3pk3
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bill of exchange 匯票 Y|R=^
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bill of lading 提單 O?OAXPK2
bills discounted 貼現票據 5qrD~D'
bills payable 應付票據 OQumAj
bills receivable 應收票據 <);q,|eh2
board of directors 董事會 btg= # u
bonds 債券 Gj?Zbl <
bonus 紅利 v_zt$bf{Y
book value 賬面價值 ;7\Fx8"s[
bookkeeper 簿記員 ZSu.0|0#
bookkeeping 簿記 %*
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branch office general ledger 支店往來賬戶 4.,EKw3
broker 經紀人 e_b,{l#
brought down 接前 O_;BZzT
brought forward 接上頁 d&^b=d FDu
budget 預算 [r`KoHwdm
by-product 副產品 I<2`w
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by-product sales 副產品銷售 s*GZOz
capital 股本 !*v%
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capital income 資本收益 Onx6Fy]L
capital outlay 資本支出 !l*A3qA
capital stock 股本 3uYLA4[-B
capital stock certificate 股票 Yh95W
carried down 移後 qlcd[Y*B
carried forward 移下頁 A"S"La%"
cash 現金
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cash account 現金賬戶 HwFg;r
cash in bank 存銀行現金 N[
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cash on delivery 交貨收款 ;"&?Okz
cash on hand 庫存現金 wKpGJ&
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cash payment 現金支付 Tu(:?
cash purchase 現購 k5< n:dS
cash sale 現沽 k*A(7qQA`4
cashier 出?#123;員 <~mqb=qA$
cashiers check 本票 `p\%ha!,w
certificate of deposit 存款單折 FJ84
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certificate of indebtedness 借據 h.tj8O1
certified check 保付支票 <qR$ `mLN
certified public accountant 會計師 PSc=k0D
charges 費用 3.YH7rN
charge for remittances 匯水手續費 jN+`V)p
charter 營業執照 %ZoJu
chartered accountant 會計師 =\]gL%N-|
chattles 動產 U)kyq
check 支票 /6rjGc
che stub 支票存根 Q%O9DCi
closed account 己結清賬戶 \y7?w*K
closing 結算 cPtDIc,
closing entries 結賬紀錄 M
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closing stock 期末存貨 L@\t]
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closing the book 結賬 |Kd6.Mx
columnar journal 多欄日記賬 ai?uJ}
combination 聯合 L~ax`i1:"
commission 佣金 Lx-%y'P
commodity 商品 b!g)/%C
common stock 普通股 <uIPv
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company 公司 HZ<#H3_ix
compensation 賠償 m LajiZ Bf
compound interest 複利 |!K&h(J|
consignee 承銷人 Kj?)]Z4
consignment 寄銷 _,^f,WO~
consignor 寄銷人 {W?!tD43"
consolidated balance sheet 合併資產負債表 X)SUFhP\
consolidated profit and loss account 合併損益表 @16y%]Q-E#
consolidation 合併 6No.2Oo
construction cost 營建成本 ybJa:
construction revenue 營建收入 ;7Qe m&
contract 合同 ZS:[ZehF
control account 統制賬戶
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copyright 版權 gS(JgN
corporation 公司 hak#Iz0[C
cost 成本 `T[yyOL/
cost accounting 成本會計 =O8 YU)#
cost of labour 勞工成本 IO#)r[JZ
cost of production 生產成本 RCqL~7C+ k
cost of manufacture 製造成本 qb nlD\
cost of sales 銷貨成本 {;bec%pq0
cost price 成本價格 Q\X_JZ
credit 貸方 [
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credit note 收款通知單 BfCib]V9C
creditor 債權人 ?Zv5iI
crossed check 橫線支票 @uC-dXA"
current account 往來活期賬戶 XXwIp-'
current asset 流動資產 f~d=1
current liability 流動負債 b c
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current profit and loss 本期損益 !5+9~/;
debit 借方 9^SrOW6~
debt 債務 Ypm*or
debtor 債務人 J'cE@(US
deed 契據 W
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deferred assets 遞延資產 ;2 o{6
deferred liabilities 遞延負債 ;$a|4_U$m
delivery 交貨 Y\!:/h]E&
delivery expense 送貨費 z=k*D^X
delivery order 出貨單 rGH7S!\AM
demand draft 即期匯票 ?{Xp'D\z
demand note 即期票據 unL1/JY z
demurrage charge 延期費 (`n*d3
deposit 存款 J!rZskd
deposit slip 存款單 X pXhg*}K
depreciation 折舊 jbOzbxR?
direct cost 直接成本 TuMZHB7h;
direct labour 直接人工 XSZjuQ<[3
director 董事 7;}TNK\+v
discount 折扣 (I`<;
discount on purchase 進貨折扣 t
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