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。 Z }>;@c
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acceptance 承兌 z?|bs?HKS
account 賬戶 )g3c-W=
accountant 會計員 9}fez)m:g0
accounting 會計 )_o^d>$da
accounting system 會計制度 JlRNJ#h>
accounts payable 應付賬款 ~P~q'
accounts receivable 應收賬款 4_'B oU4
accumulated profits 累積利益 ICe;p
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adjusting entry ?#123;整記錄 i;|I;5tC
adjustment ?#123;整 i?eVi
administration expense 管理費用 lU$0e09
advances 預付 h>!9N
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advertising expense 廣告費 {/aHZ<I&^h
agency 代理 C,LosAd
agent 代理人 "K+EZ%~<
agreement 契約 "}-S%v`)z
allotments 分配數 QJjk#*?,|
allowance 津貼 ,\RR@~u'
amalgamation 合併 ;
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amortization 攤銷 em- <V5fb
amortized cost 應攤成本 $2}%3{<j
annuities 年金 08%Bx~88_%
applied cost 已分配成本 R)isWw4
applied expense 已分配費用 'W("s
applied manufacturing expense 己分配製造費用 G)Y,*.,
apportioned charge 攤派費用 =WZ@{z9J
appreciation 漲價 <viC~=k;
article of association 公司章程 2vsV:LS.
assessment 課稅 `(I$_RSE")
assets 資產 Y"m(hs$
attorney fee 律師費 )_4(
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audit 審計 PqF&[
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auditor 審計員 jPZpJ:
average 平均數 DpT$19Q+
average cost 平均成本 F=#V/ #ia
bad debt 壞賬 '^$+G0jv
balance 餘額
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balance sheet 資產負債表 N&Ho$,2s
bank account 銀行賬戶 SQx&4R.
bank balance 銀行結存 ~ ^
bank charge 銀行手續費 .`v%9-5v
bank deposit 銀行存款 =]"I0G-s!
bank discount 銀行貼現 5nsoWqnE8
bank draft 銀行匯票
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bank loan 銀行借款 _ F|}=^Z`
bank overdraft 銀行透支 e:C4f
bankers acceptance 銀行承兌 'ShK7j$
bankruptcy 破產 SR?(z
bearer 持票人 .|s,':hA
beneficiary 受益人 iy]?j$B$
bequest 遺產 $p$p C/:%
bill 票據 n}(A4^=4KQ
bill of exchange 匯票 B##X94aTT
bill of lading 提單 n5IQKYrg
bills discounted 貼現票據 %k )H7nj
bills payable 應付票據 6f
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bills receivable 應收票據 |')PQ
board of directors 董事會 ~#}T|
bonds 債券 !7MRHI/0C
bonus 紅利 'V&Uh]>
book value 賬面價值 QgQ$>
bookkeeper 簿記員 pv-c>8Wb6
bookkeeping 簿記 1)z
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branch office general ledger 支店往來賬戶 ;ny 9q
broker 經紀人 J1~E*t^
brought down 接前 >s0![c oz
brought forward 接上頁 #h4FLF_w
budget 預算 jI H^
by-product 副產品 Y~UAE.
by-product sales 副產品銷售 Dh?I
capital 股本 [+xsX*+
capital income 資本收益 J.M&Vj:
capital outlay 資本支出 woBx609Aak
capital stock 股本 X ,^([$
capital stock certificate 股票 gw[Eu>I
carried down 移後 0(:SEiz6s
carried forward 移下頁 %%>nM'4<
cash 現金 |\G^:V[.
cash account 現金賬戶 0\B{~1(^
cash in bank 存銀行現金 9n;6zVV%`
cash on delivery 交貨收款 FU
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cash on hand 庫存現金 ]t`SCsoo
cash payment 現金支付 RwOOe7mv
cash purchase 現購 \x]\W#C
cash sale 現沽 Qx8(w"k*
cashier 出?#123;員 e3~{l~Rb
cashiers check 本票 @h!Z0}dX(
certificate of deposit 存款單折 jC{KI!kPt
certificate of indebtedness 借據 7C,giCYU
certified check 保付支票 }*xjO/Ey
certified public accountant 會計師 ~T-uk
charges 費用 A>2 _I)
charge for remittances 匯水手續費 N~l*//Ep
charter 營業執照 N)R5#
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chartered accountant 會計師 }f?[m&<
chattles 動產 A~<!@`NjB
check 支票 LyWY\K a
che stub 支票存根 +{V`{'
closed account 己結清賬戶 y1Z>{SDiq
closing 結算 5Pn.c!
closing entries 結賬紀錄 +jF2{"
closing stock 期末存貨 ~&Ne
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closing the book 結賬 _N^w5EBC]
columnar journal 多欄日記賬 BI %XF
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combination 聯合 HG?+b
commission 佣金 yGAFQ|+
commodity 商品 Y68A+
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common stock 普通股 g3>>gu#0DC
company 公司 mTxqcQc:7
compensation 賠償 gBc
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compound interest 複利 #5z0~Mg-X
consignee 承銷人 ,I x>.^|
consignment 寄銷 *qk7e[IP
consignor 寄銷人 iRlZWgj4^
consolidated balance sheet 合併資產負債表 X~D[CwA|`
consolidated profit and loss account 合併損益表 bp=r]nO
consolidation 合併 n-l_PhPQ`
construction cost 營建成本 vIOGDI>
construction revenue 營建收入 -n"wXOx3
contract 合同 W&%,XwkQ
control account 統制賬戶 c$7~EP
copyright 版權 OoH-E.lp
corporation 公司 xUsL{24
cost 成本 -$[&{.B.
cost accounting 成本會計 111A e*U
cost of labour 勞工成本 H)7v$A,5%
cost of production 生產成本 2HN*j~>i~
cost of manufacture 製造成本 6WGg_x?3
cost of sales 銷貨成本 C)EP;5k'!\
cost price 成本價格 L-D4>+
credit 貸方 :,Y1#_\
credit note 收款通知單 D_czUM
creditor 債權人 5}ftiy[Yc
crossed check 橫線支票 w3);ZQ|
current account 往來活期賬戶 DR}I+<*%aD
current asset 流動資產 b&&l
current liability 流動負債 2(@2z[eKr
current profit and loss 本期損益 nk%v|ZxoFv
debit 借方 7)r]h?
debt 債務 :e;6oC*"q
debtor 債務人 T[k$ [
deed 契據 \?T9v
deferred assets 遞延資產 k/wD@H N
deferred liabilities 遞延負債 F!
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delivery 交貨 $$1t4=Pz
delivery expense 送貨費 i:0v6d
delivery order 出貨單 *0!p_Hco
demand draft 即期匯票 C`g
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demand note 即期票據
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demurrage charge 延期費 D48e30
deposit 存款 4i)5=H
deposit slip 存款單 %N<5ST>(
depreciation 折舊 Lxv 4w
direct cost 直接成本 jo<xrn\
direct labour 直接人工 bAZoi0LR
director 董事 yT@Aj;X0v
discount 折扣 JpC=ACF
discount on purchase 進貨折扣 >U{iof<
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