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。 =P#!>*\ar
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acceptance 承兌 >o} ati
account 賬戶 lBn*G&(P
accountant 會計員 vUK>4^{J5
accounting 會計 $McO'Bye{h
accounting system 會計制度 W<LaR,
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accounts payable 應付賬款 z}8YrVr@
accounts receivable 應收賬款 "B
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accumulated profits 累積利益 GiZ'IDV
adjusting entry ?#123;整記錄 9(l'xu X
adjustment ?#123;整 ,xz^k/.
administration expense 管理費用 =|!~0O
advances 預付 ^<VE5OM
advertising expense 廣告費 JKT+ q*V
agency 代理 "?{yVu~9
agent 代理人 PbPP1G')
agreement 契約 2SJh6U
allotments 分配數 LgNNtZ&F
allowance 津貼 IA^)`l 7H
amalgamation 合併 .O#lab`:2
amortization 攤銷 5lxq-E3
amortized cost 應攤成本 Z]S0AB.Z@
annuities 年金 oPy zk7{
applied cost 已分配成本 ]'h)7
applied expense 已分配費用 L%d?eHF
applied manufacturing expense 己分配製造費用 ?03Zy3/
apportioned charge 攤派費用 D&r8V;G[[
appreciation 漲價 J\so8uT:
article of association 公司章程 XC1lo4|
assessment 課稅 .:ZXtU
assets 資產 VQ?H:1R
attorney fee 律師費 I|IlFu?O=
audit 審計 $M
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auditor 審計員 E
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average 平均數 qX'a&~s)n
average cost 平均成本 mY8=qkZE
bad debt 壞賬 3Gl]g/
balance 餘額 W>s'4C`
balance sheet 資產負債表 G`#gV"PlC
bank account 銀行賬戶 ,A!e"=HF
bank balance 銀行結存 (1,#=e+
bank charge 銀行手續費 87(^P3
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bank deposit 銀行存款 >v_5xd9
bank discount 銀行貼現 +Jka :]MW!
bank draft 銀行匯票 /C"s_:m;3
bank loan 銀行借款 9BD|uU;0
bank overdraft 銀行透支 *6D%mrK
bankers acceptance 銀行承兌 i>Bi&azx
bankruptcy 破產 !(_xu{(DL
bearer 持票人
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beneficiary 受益人 h==GdS4
bequest 遺產 `O=;E`ep
bill 票據 z){UuiUM+=
bill of exchange 匯票 ,N7l/6
bill of lading 提單 O4PdN?
bills discounted 貼現票據 mjl!Nth:<
bills payable 應付票據 ]az}
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bills receivable 應收票據 KHus/ M&0
board of directors 董事會 .&Pe7`.BE
bonds 債券 To8v#.i
bonus 紅利 ;]ShC\1
book value 賬面價值 sR>;h /
bookkeeper 簿記員 ~<aeA'>OA
bookkeeping 簿記 &/hr-5k
branch office general ledger 支店往來賬戶 Bb[0\Hs7
broker 經紀人 #Wm@&|U
brought down 接前 KO]?>>5S6
brought forward 接上頁 .-u k
budget 預算 KvJP(!{
by-product 副產品 Q xF8=p
by-product sales 副產品銷售 eN<pU%7
capital 股本 _ K+V?-=
capital income 資本收益 y5Wqu9C\Io
capital outlay 資本支出 r{!"%03H_
capital stock 股本 _IKP{WNB
capital stock certificate 股票 PDq}Tq
carried down 移後 uCP6;~Ns
carried forward 移下頁 g.Caapy
cash 現金 d! QD vO
cash account 現金賬戶 <#p|z`N
cash in bank 存銀行現金 FSwgPIO>
cash on delivery 交貨收款 9 /Ai(
cash on hand 庫存現金 ;p#Z :6
cash payment 現金支付 E2h;hr;W
cash purchase 現購 >_0 i=.\
cash sale 現沽 K]pKe"M
cashier 出?#123;員 $|cp;~ 1
cashiers check 本票 i3 l #~
certificate of deposit 存款單折 `\|3
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certificate of indebtedness 借據 ptWG@"j/b
certified check 保付支票 >uchF8)e|
certified public accountant 會計師 }u3H4S<o
charges 費用 3^A/`8R7K
charge for remittances 匯水手續費 >.O*gv/_
charter 營業執照 _czbUl
chartered accountant 會計師 QK3j_'F=E
chattles 動產 ]~
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check 支票 a
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che stub 支票存根 }Uwkef.Q
closed account 己結清賬戶 8`inRfpY
closing 結算 ^Azt.\fMX
closing entries 結賬紀錄 (|36!-(iK
closing stock 期末存貨 cJHABdK-
closing the book 結賬 Xc9p;B>^Ts
columnar journal 多欄日記賬 1IF'>*
combination 聯合 PK2Rj%
commission 佣金 "x.6W!
commodity 商品 Y( V3PnH
common stock 普通股 o! 2n}C
company 公司 A
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compensation 賠償 Oa.f~|
compound interest 複利 ph8Jn+|E
consignee 承銷人 hP4)8 >
consignment 寄銷 w`.T/
consignor 寄銷人 oc3dd"8}@
consolidated balance sheet 合併資產負債表 qr'x0r|<>
consolidated profit and loss account 合併損益表 %TW%|"v
consolidation 合併 %<=w [*i
construction cost 營建成本 ~E<PtDab
construction revenue 營建收入 (?!(0Ywbg
contract 合同 w;yiX<t<
control account 統制賬戶 M}=s3[d(,
copyright 版權 jHu,u|e0>S
corporation 公司 <uBhi4
cost 成本 -40'[a9E
cost accounting 成本會計 wuBlFUSg
cost of labour 勞工成本 Qc&-\kQ:$u
cost of production 生產成本 [V> :`?
cost of manufacture 製造成本 B8cB
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cost of sales 銷貨成本 {8!ZKlB
cost price 成本價格 f!M
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credit 貸方 ;T5,T
credit note 收款通知單 I=4Xv<F
creditor 債權人 g+ >=C
crossed check 橫線支票 P7'oXtW{o
current account 往來活期賬戶 !"`@sd~
current asset 流動資產 H-/; l54E
current liability 流動負債 IFd )OZ5
current profit and loss 本期損益 K9e~Wl<3
debit 借方 /RJ6nmN@}
debt 債務 PwFQ #Z
debtor 債務人 OYszW]UMg
deed 契據 X
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deferred assets 遞延資產 1a($8>
deferred liabilities 遞延負債 e5qrQwU
delivery 交貨 9SRfjS{7
delivery expense 送貨費 sorSyuG
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delivery order 出貨單 ] ?DDCew
demand draft 即期匯票 H
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demand note 即期票據 kfMhw M8kP
demurrage charge 延期費 YBYB OH
deposit 存款 Je#!Wd
deposit slip 存款單 e-[>( n/[
depreciation 折舊 LJRg>8
direct cost 直接成本 G$?|S@I,
direct labour 直接人工 0[n c7)sW
director 董事 d] b~)!VW
discount 折扣 ]}mly`Fw
discount on purchase 進貨折扣 iGG6Myp-
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