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。 *r)zBr
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acceptance 承兌 1g~Dm}m
account 賬戶 (cOND/S
accountant 會計員 wx]+*Lzz
accounting 會計 AijPN
accounting system 會計制度
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accounts payable 應付賬款 SR&(HH$
accounts receivable 應收賬款 )bB"12Z|8
accumulated profits 累積利益 !$:0E
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adjusting entry ?#123;整記錄 q7 %=`l
adjustment ?#123;整 x&hvFG3
administration expense 管理費用 LY@1@O2@
advances 預付 |'V<>v.v
advertising expense 廣告費 n9<roH
agency 代理 Z^/z
agent 代理人 "4Vi=* 2V
agreement 契約 *6 z'+
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allotments 分配數 w%i+>\tO
allowance 津貼 u%+6Mp[E
amalgamation 合併 (uuEjM$3%
amortization 攤銷 Nt`F0
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amortized cost 應攤成本 5t"bCzp
annuities 年金 ugIm:bg&
applied cost 已分配成本
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applied expense 已分配費用 pz*/4
applied manufacturing expense 己分配製造費用 )V[w:= *
apportioned charge 攤派費用 ,mO(!D
appreciation 漲價 "v\ bMuS
article of association 公司章程 "W?l R4
assessment 課稅 @!L@UP0
assets 資產 Ak\D6eHcB
attorney fee 律師費 !^Z[z[
audit 審計 /I`cS%U
auditor 審計員 M(.uu`B
average 平均數 u):%5F/
average cost 平均成本 {a+Fx}W
bad debt 壞賬 `'G),{ j
balance 餘額 |!4BWt
balance sheet 資產負債表 A:8FJ 3'
bank account 銀行賬戶 SHXa{-
bank balance 銀行結存 VV0EgfJ
bank charge 銀行手續費 mR"2
bank deposit 銀行存款 F- !}dzO
bank discount 銀行貼現 uJ|5Ve
bank draft 銀行匯票 >0g`U
bank loan 銀行借款 .v
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bank overdraft 銀行透支 #GDh/t2@
bankers acceptance 銀行承兌 k$$S!qi#
bankruptcy 破產 J-eA,9J
bearer 持票人 =\Tud-1Z
beneficiary 受益人 eu}:Wg2
bequest 遺產 ?j&~vy= T
bill 票據 2#$}yP~
bill of exchange 匯票 bOdsMlJkN
bill of lading 提單 evndw>
bills discounted 貼現票據 &geO
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bills payable 應付票據 oSu|Yn
bills receivable 應收票據 y :i[~ y
board of directors 董事會 #cp$lt
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bonds 債券 IxEQh)J X
bonus 紅利 :uT
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book value 賬面價值 W{$+mow7S
bookkeeper 簿記員
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bookkeeping 簿記 \0*yxSg,^
branch office general ledger 支店往來賬戶 /_zF?5h
broker 經紀人 bY"eC i{K
brought down 接前 i)`zKbK
brought forward 接上頁 N)
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budget 預算 5JU(@}Db
by-product 副產品 {R1Cxt}
by-product sales 副產品銷售 eBYaq!t
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capital 股本 ^;bGP.!p
capital income 資本收益 dp// p)B>
capital outlay 資本支出 QAOk
capital stock 股本 m|#(gX|F
capital stock certificate 股票 ]mO+<{{4X
carried down 移後 g`~lIt[=
carried forward 移下頁 Be14$7r
cash 現金 2\z`G
cash account 現金賬戶 vUIK4uR.
cash in bank 存銀行現金 x
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cash on delivery 交貨收款 .f.j >
cash on hand 庫存現金 _!CvtUU0Vv
cash payment 現金支付 ,39$iHk
cash purchase 現購 {6=H/g=:i
cash sale 現沽 >ihe|WN
cashier 出?#123;員 }07<(,0n
cashiers check 本票 PU@U@
certificate of deposit 存款單折 PE;0
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certificate of indebtedness 借據
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certified check 保付支票 t#D\*:Xi
certified public accountant 會計師 Tm~#wL
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charges 費用 d=+Lv<
charge for remittances 匯水手續費 r
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charter 營業執照 d,Dg"Z
chartered accountant 會計師 "]\":T
chattles 動產 (?&_6B.*
check 支票 )H37a
che stub 支票存根 w3?t})PB&
closed account 己結清賬戶 ss*2TE7
closing 結算 Nh7!Ah
closing entries 結賬紀錄 woH3?zR
closing stock 期末存貨 1^H<
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closing the book 結賬 gx>mKSzy
columnar journal 多欄日記賬 kmwrv -W
combination 聯合 xz+`]Q
commission 佣金 x_H7=\pX]
commodity 商品 _I
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common stock 普通股 E6^S2J2
company 公司 Ci#5@Q9#w
compensation 賠償 W!Ct[t
compound interest 複利 [>]VN)_J5
consignee 承銷人 %ucmJ-<y#
consignment 寄銷 o j4)7{
consignor 寄銷人 koWb@V]
consolidated balance sheet 合併資產負債表 G'}_ZUy#
consolidated profit and loss account 合併損益表 vM4`u5
consolidation 合併 d[Fr
construction cost 營建成本 XY t8vJ
construction revenue 營建收入 A@Yi{&D_Q]
contract 合同 X)R]a]1A
control account 統制賬戶 PS<tS_.
copyright 版權 T[! q&kFB
corporation 公司 buM>^A"
cost 成本 ThQEQ6y
cost accounting 成本會計 `_{
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cost of labour 勞工成本 (XIq?c1T
cost of production 生產成本 N n-6/]d#
cost of manufacture 製造成本 Ex s _LN
cost of sales 銷貨成本 6pz:Lfd80
cost price 成本價格 A[,"jh
credit 貸方 <!HDtN
credit note 收款通知單 }Yl8Q>t
creditor 債權人 K'rs9v"K|
crossed check 橫線支票 NwuBe:"@
current account 往來活期賬戶 ;51!aC
current asset 流動資產 eEZlVHM;O
current liability 流動負債 |(w#NE5
current profit and loss 本期損益 _.8]7f`*Gc
debit 借方 Gt%?[
debt 債務 d=OO(sf
debtor 債務人 8RT0&[
deed 契據 FEi,^V
deferred assets 遞延資產 Y&Vbf>Hi+
deferred liabilities 遞延負債 8}`8lOE7
delivery 交貨 3$G25=eN
delivery expense 送貨費 vc1GmB
delivery order 出貨單 OuIW|gIu0
demand draft 即期匯票 J2k'Ke97o
demand note 即期票據 NeZYchR
demurrage charge 延期費 ~S{\wL53
deposit 存款 BL^Hj
deposit slip 存款單 @DKl<F
depreciation 折舊 >33b@)
direct cost 直接成本 oW1olmpp=
direct labour 直接人工 (2(;u1
director 董事 MJR\
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discount 折扣 ej53O/hP
discount on purchase 進貨折扣 Ytnr$*5.
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