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。 u`
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acceptance 承兌 ,p`bWm
account 賬戶 KB *#t
accountant 會計員 32|L
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accounting 會計 Yg,lJ!q
accounting system 會計制度 A-Pwi.$
accounts payable 應付賬款 0t[mhmSU,
accounts receivable 應收賬款 =yhfL2`aw
accumulated profits 累積利益 KdMA58)
adjusting entry ?#123;整記錄 8lGgp&ey
adjustment ?#123;整 L{,7(C=
administration expense 管理費用 -LK(C`gB
advances 預付 7`<? fO
advertising expense 廣告費 V;]VwsZ"
agency 代理 e27CbA{_w
agent 代理人 Z*aU2Kr`;
agreement 契約 >upUY(3&
allotments 分配數 & O\!!1%
allowance 津貼 `"mK\M
amalgamation 合併 }J'wz;t1
amortization 攤銷 dB/I2uGl>
amortized cost 應攤成本 "v(]"L
annuities 年金 R/cq00g
applied cost 已分配成本 {ZEXlNPww
applied expense 已分配費用 Y9y*":&%
applied manufacturing expense 己分配製造費用 )0d".Q|v4
apportioned charge 攤派費用 $<%
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appreciation 漲價 (C|V-}/*m
article of association 公司章程 U105u.#7
assessment 課稅 J*&=J6
assets 資產 OSi9J.
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attorney fee 律師費 E^W*'D
audit 審計 '<D}5u72
auditor 審計員 n]c,0N
average 平均數 pz}hh^]t
average cost 平均成本 f>[;|r@K
bad debt 壞賬 J3S+| x h~
balance 餘額 Ns8NaD
balance sheet 資產負債表 U9sub6w 6
bank account 銀行賬戶 s:F+bG}|
bank balance 銀行結存 PlRs-% d
bank charge 銀行手續費 3Cu
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bank deposit 銀行存款 rPvX8*)tV
bank discount 銀行貼現 n(Op<
bank draft 銀行匯票 VgoKi
bank loan 銀行借款 <
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bank overdraft 銀行透支 ?o5#Ve$-X
bankers acceptance 銀行承兌 O|zmDp8a+
bankruptcy 破產 *t9qH
bearer 持票人 ~cj:AIF
beneficiary 受益人 MJpTr5Vs
bequest 遺產 VZbIU[5
bill 票據 l^?A8jG
bill of exchange 匯票 'z!#E!i
bill of lading 提單 zR_l^NK
bills discounted 貼現票據 zn$Ld,
bills payable 應付票據 QnLgP7Ft
bills receivable 應收票據 s(Bi&C\
board of directors 董事會 \1D,Kx;Cb
bonds 債券 `z`;eR2oX
bonus 紅利 H
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book value 賬面價值 IVODR
bookkeeper 簿記員 abP?Dj&
bookkeeping 簿記 !O_^Rn+<2
branch office general ledger 支店往來賬戶 5{aQ4H>~tx
broker 經紀人 2]f.mq_PD
brought down 接前 "fd=(&
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brought forward 接上頁 %~XJwy-
budget 預算 :S6 <v0`Z
by-product 副產品 BTtYlpN6
by-product sales 副產品銷售 cty#@?"e
capital 股本 vGp@YABM
capital income 資本收益 58U[r)/
capital outlay 資本支出 qqred>K
capital stock 股本 wk/U"@lq
capital stock certificate 股票 A~SSu.L@
carried down 移後 8so}^2hTlT
carried forward 移下頁 >&Lu0oHH
cash 現金 V t;&2v
cash account 現金賬戶 Gfch|Q^INy
cash in bank 存銀行現金 k-0e#"B
cash on delivery 交貨收款 o%Q2.
cash on hand 庫存現金 vG:,oB}
cash payment 現金支付 u)>*U'bM
cash purchase 現購 ?IO/zkeXg
cash sale 現沽 Yr0i9Qow
cashier 出?#123;員 sRI8znus
cashiers check 本票 MRu+:Y=K
certificate of deposit 存款單折 ,kuOaaV7K
certificate of indebtedness 借據 1H@F>}DP
certified check 保付支票 3e1"5~?'<
certified public accountant 會計師 Q-CVq_\3I
charges 費用 @cNI|T
charge for remittances 匯水手續費 !Xce iQu
charter 營業執照 x9s`H)
chartered accountant 會計師 zxHfQ(
chattles 動產 h8;"B
check 支票 oD`BX
che stub 支票存根 X)5O@"4 ?
closed account 己結清賬戶
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closing 結算 c~;.m<yrf
closing entries 結賬紀錄 THZ3%o=X
closing stock 期末存貨
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closing the book 結賬 obGSc)?j
columnar journal 多欄日記賬 |9M
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combination 聯合 l).Ijl}AH;
commission 佣金 5@5="lNjS
commodity 商品 0C_Qp% Z
common stock 普通股 UQr+\ u
company 公司 yB[LO(i
compensation 賠償 1N*~\rV*?
compound interest 複利 |V]E8Qt
consignee 承銷人 ?Kf@/jv
consignment 寄銷 Xu0*sQK
consignor 寄銷人 ]ORat.*0[T
consolidated balance sheet 合併資產負債表 {'[1I_3
consolidated profit and loss account 合併損益表 H8U*oLlc
consolidation 合併 qxh\umm+2
construction cost 營建成本 I`1=VC]^8
construction revenue 營建收入 ](pD<FfS]'
contract 合同 &
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control account 統制賬戶 ;rbn/6
copyright 版權 -`o:W?V$u
corporation 公司 ~46ed3eGzi
cost 成本 so?1
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cost accounting 成本會計 " OtLJ
cost of labour 勞工成本 un=)k;oh
cost of production 生產成本 Joj8'
cost of manufacture 製造成本 g?wogCs5
cost of sales 銷貨成本 O;"%z*g.
cost price 成本價格 I&0yUhn
credit 貸方 Oylw,*%
credit note 收款通知單 #'oKkrl
creditor 債權人 h Bw~l?G
crossed check 橫線支票 ( d.i np(
current account 往來活期賬戶 `{":*V
current asset 流動資產
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current liability 流動負債 WM
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current profit and loss 本期損益 s+11) ~
debit 借方 U_?RN)>j
debt 債務 2o;M:+KQ)
debtor 債務人 `,O^=HBM
deed 契據 +Xk!)Ge5E*
deferred assets 遞延資產 }PJ:9<G
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deferred liabilities 遞延負債 "%Ak[04'
delivery 交貨 }e$);A|
delivery expense 送貨費 2},}R'aR
delivery order 出貨單 rX[R`,`>Z[
demand draft 即期匯票 RVe3@|9(G
demand note 即期票據 rv%Xvs B
demurrage charge 延期費 *V/SI E*8
deposit 存款 zob-z=='
deposit slip 存款單 wP
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depreciation 折舊 -e ya$C
direct cost 直接成本 JkmL'Zk>:
direct labour 直接人工 P\R3/g
director 董事 $H}Q"^rs
discount 折扣 Q=[&~^Y)
discount on purchase 進貨折扣 u/AN|
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