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。 G2ZF`WQ
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acceptance 承兌 !vr">@}K
account 賬戶 RSG4A>%!mI
accountant 會計員 Mto3Ryic!
accounting 會計 mJc'oG-
accounting system 會計制度 Q5;Km1(
accounts payable 應付賬款 Z7JI4"
accounts receivable 應收賬款 f6PXcV
accumulated profits 累積利益 6JmS9ho
adjusting entry ?#123;整記錄 L=D
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adjustment ?#123;整 Q pz01x
administration expense 管理費用
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advances 預付 |n=m8X
advertising expense 廣告費 `R!0uRu
agency 代理 !a[
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agent 代理人 AQ32rJT8c`
agreement 契約 Fb*^GH)J
allotments 分配數 Up`$U~%-
allowance 津貼 N1\u~%AT"
amalgamation 合併 C;oP"K]4=
amortization 攤銷 1zGEf&rv:
amortized cost 應攤成本 j
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annuities 年金 # h/-
applied cost 已分配成本 q_g'4VZv
applied expense 已分配費用 3_J9SwtN
applied manufacturing expense 己分配製造費用 $A7[?Ai ?
apportioned charge 攤派費用 Z]1~9:7ap
appreciation 漲價 qK:.j
article of association 公司章程 r*>XkM& M
assessment 課稅 #`:60#l
assets 資產 *=MC+4E
attorney fee 律師費 !z{bqPlFGG
audit 審計 mz+>rc
auditor 審計員 Pgr>qcbql
average 平均數 ti`z:8n7
average cost 平均成本 HOsq _)K
bad debt 壞賬 :?RooJ~#
balance 餘額 &Km?(%?
balance sheet 資產負債表 F{[2|u(4
bank account 銀行賬戶 bV@53_)N2
bank balance 銀行結存 Y%^&aac Z
bank charge 銀行手續費 }Da8S|)H
bank deposit 銀行存款 _R8)%<E
bank discount 銀行貼現 *VIM!/YW
bank draft 銀行匯票 w]"Y1J(i
bank loan 銀行借款 Dd!MG'%hlb
bank overdraft 銀行透支 rP2^D[uM.
bankers acceptance 銀行承兌 [uc;M6o}?
bankruptcy 破產
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bearer 持票人 $Z+N* w~8
beneficiary 受益人 WyA>OB<Zeq
bequest 遺產 Z!G;q}zZ!
bill 票據 +TpM7QaL
bill of exchange 匯票 I =qd\
bill of lading 提單 cP$b>3O
bills discounted 貼現票據 {Ylj]
bills payable 應付票據 m3F.-KPO
bills receivable 應收票據 (
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board of directors 董事會 (FH4\ 't)
bonds 債券 UmiW_J
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bonus 紅利 >f'nl
book value 賬面價值 u`gy1t `
bookkeeper 簿記員 | (v/>t
bookkeeping 簿記 gO*cX&
branch office general ledger 支店往來賬戶 qoB
broker 經紀人 BG-uKJ
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brought down 接前 {KeHqM}e
brought forward 接上頁 0w8Id
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budget 預算 lr +Kwve
by-product 副產品 KT{<iz_
by-product sales 副產品銷售 -gI
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capital 股本 &KbtW_
capital income 資本收益 #c+N}eX{
capital outlay 資本支出 3hO`GM
capital stock 股本 @`wBe#+\
capital stock certificate 股票 '3[Ecy#
carried down 移後 +'uF3-+WY
carried forward 移下頁 0AJ6g@t[
cash 現金 z ]o
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cash account 現金賬戶 Y'Wj7P
cash in bank 存銀行現金 ;)0vxcMB
cash on delivery 交貨收款 o%M~Q<wf
cash on hand 庫存現金 ?F
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cash payment 現金支付 C0i: *1
cash purchase 現購 mgG0uV
cash sale 現沽 x:xKlPGd
cashier 出?#123;員 6\4oHRJC
cashiers check 本票 "SLN8x49(
certificate of deposit 存款單折 ~UK)
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certificate of indebtedness 借據 0m7J'gm{
certified check 保付支票 [xO^\oQa=c
certified public accountant 會計師 f:Nfw+/q
charges 費用 1_7x'5GdA
charge for remittances 匯水手續費 FLEf(
charter 營業執照 *3S,XMS{O
chartered accountant 會計師 y"e'Gg2
chattles 動產 4)JrOe&k
check 支票 Tud[VS?99
che stub 支票存根 6by5V
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closed account 己結清賬戶 (W=z0Lqu
closing 結算 mEz&:A
closing entries 結賬紀錄 iP|h] ;a+@
closing stock 期末存貨 $o/?R]h
closing the book 結賬 VG2TiR1
columnar journal 多欄日記賬 hP3I_I[qF}
combination 聯合 t.lm`=
commission 佣金 b]4yFwb
commodity 商品 >W.Pg`'D
common stock 普通股 ll[U-v{
company 公司 TL]2{rf~
compensation 賠償 jBI VZ!X
compound interest 複利 OPwp
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consignee 承銷人 qFe|$rVVIl
consignment 寄銷 .Ks&r
consignor 寄銷人 :'1ePq
consolidated balance sheet 合併資產負債表 JaG<.ki
consolidated profit and loss account 合併損益表 W $?1" F.
consolidation 合併 9g^@dfBV
construction cost 營建成本 #`y7L4V*o
construction revenue 營建收入 Q&`$:h.~
contract 合同 d?b2jZ$r]
control account 統制賬戶 j,EE`g&
copyright 版權 :E4i@ O7%
corporation 公司 Wj.)wr!
cost 成本 h!yF
cost accounting 成本會計 (yc$W9
cost of labour 勞工成本 ?v8RY,Q30
cost of production 生產成本 a(d'iAU8^
cost of manufacture 製造成本 (tyo4Tz1
cost of sales 銷貨成本 e/#4)@]
cost price 成本價格
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credit 貸方 il5WLi;{
credit note 收款通知單 aJI>qk h?]
creditor 債權人 &Vnet7L
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crossed check 橫線支票 "^22Y}VB
current account 往來活期賬戶 ^a<=@0|
current asset 流動資產 @hl5^d"l
current liability 流動負債 ;[gv-H
current profit and loss 本期損益 1MfRFv
debit 借方 #vLDN R
debt 債務 t8]u#bx"?
debtor 債務人 2ZIf@C{P.
deed 契據 =Q3Go8b4HJ
deferred assets 遞延資產 I[tU}oj P
deferred liabilities 遞延負債 wqA5GK>m2
delivery 交貨 P*I\FV
delivery expense 送貨費 N4)&K[
delivery order 出貨單 I>L
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demand draft 即期匯票 }! zjj\g^
demand note 即期票據 1hi^
demurrage charge 延期費 x9-K}s]%
deposit 存款 oUltr
deposit slip 存款單 hl6al:Y
depreciation 折舊 Lm ,io\z
direct cost 直接成本 F3';oyy
direct labour 直接人工 rLh490@
director 董事 8V=I[UF.1?
discount 折扣 LP=!u~?
discount on purchase 進貨折扣 u`E_Q8
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