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。 0^L>J"
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acceptance 承兌 [vJLj>@
account 賬戶 (rHS2SA\5
accountant 會計員 7l%]/`Y-
accounting 會計 R.FC3<TTv
accounting system 會計制度 `}Of'i
accounts payable 應付賬款 fnwhkL#8
accounts receivable 應收賬款 FKX+
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accumulated profits 累積利益 ( 2oP=9m
adjusting entry ?#123;整記錄 d=q&%gqN
adjustment ?#123;整 m=hlim;P,
administration expense 管理費用 |A'y|/)#Z
advances 預付 "
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advertising expense 廣告費 E=-ed9({:
agency 代理 OVo3.
agent 代理人 'nrXRDb
agreement 契約 .]0u#fz0y
allotments 分配數 r\+0J`
allowance 津貼 ]r^/:M
amalgamation 合併 q,8TOn
amortization 攤銷 v*.[O/,EBR
amortized cost 應攤成本 -/y]'_a
annuities 年金 %a_ rYrL
applied cost 已分配成本 rW8.bMmM
applied expense 已分配費用 N5yt'.d
applied manufacturing expense 己分配製造費用 _:B/XZ
apportioned charge 攤派費用 k"kGQk4
appreciation 漲價 eNwF<
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article of association 公司章程 BkP'b{z|
assessment 課稅 %z0;77[1 I
assets 資產 Qcy
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attorney fee 律師費 kgq"b)
audit 審計 !R;NV|.eI6
auditor 審計員 ","O8'$OC
average 平均數 E=H>|FgS
average cost 平均成本 zA
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bad debt 壞賬 &!xePKvO6k
balance 餘額 &y7<h>z
balance sheet 資產負債表 '@ $L}C#OI
bank account 銀行賬戶 1[;
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bank balance 銀行結存 ,
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bank charge 銀行手續費 {CO]wqEj
bank deposit 銀行存款 e2~$=f-
bank discount 銀行貼現 wNk 0F7Ck
bank draft 銀行匯票 P?#I9y7iP
bank loan 銀行借款 !iys\ AV
bank overdraft 銀行透支 8NE+G.:G
bankers acceptance 銀行承兌 ho'Ihep,L
bankruptcy 破產 d7f{2
bearer 持票人 XTibx;yd<
beneficiary 受益人 sbju3nvk
bequest 遺產 KWq&<X5
bill 票據 /:+f5\"-b
bill of exchange 匯票 dHzQAqb8J
bill of lading 提單 R2e":`0I
bills discounted 貼現票據 3Uy4 8ue
bills payable 應付票據 >8*0"Q
bills receivable 應收票據 nT;Rwz$3
board of directors 董事會 dbE]&w`?d
bonds 債券 FQ3{~05T
bonus 紅利 A"V($:>U
book value 賬面價值 E.'v,GYe
bookkeeper 簿記員 Q[wTV3d
bookkeeping 簿記 wm'a)B?
branch office general ledger 支店往來賬戶 @U 6jd4?)
broker 經紀人 v!>(1ROQ.=
brought down 接前 RCL}bE
brought forward 接上頁 |h7 d#V>
budget 預算 (/^s?`1{N?
by-product 副產品 Fad.
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by-product sales 副產品銷售 x(tf0[g
capital 股本 Z]QpH<Z
capital income 資本收益 z>6hK:27
capital outlay 資本支出 UZV\]Y
capital stock 股本 ;!C~_{/t
capital stock certificate 股票 <TDp8t9bU
carried down 移後 <\fB+ AZ
carried forward 移下頁 xpU7ZY
cash 現金 N|N#-
cash account 現金賬戶 QMz6syn4u
cash in bank 存銀行現金 w<P$)~6
cash on delivery 交貨收款 z{q|HO
cash on hand 庫存現金 }#<mK3MBe
cash payment 現金支付 +NT8dd
cash purchase 現購 ;usR=i36b
cash sale 現沽 V#P`FX
cashier 出?#123;員 jR_o!n~5
cashiers check 本票 M}S1Zz%Ii1
certificate of deposit 存款單折 }<9IH%sgF
certificate of indebtedness 借據 !P"@oJ/Yy_
certified check 保付支票 B*3<(eI
certified public accountant 會計師 6SqS\ 8
charges 費用 |b+ZKRW
charge for remittances 匯水手續費 nkxv,_)ZT
charter 營業執照 F*, e,s
chartered accountant 會計師 {@7xOOAw
chattles 動產 `
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check 支票 n([9U0!gu
che stub 支票存根 GpZ}xY'|w,
closed account 己結清賬戶 E |K|AdL
closing 結算 Pl\r|gS;
closing entries 結賬紀錄 JP1XH k
closing stock 期末存貨 Q&@e,7]V+
closing the book 結賬 &*YFK/ ]
columnar journal 多欄日記賬 b$JrLZs$_
combination 聯合 8JFvz(SK>
commission 佣金 A?+0Ce&qL
commodity 商品 WcOnv'l,
common stock 普通股 WZQ
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company 公司 :AYhBhitC
compensation 賠償 5I6u 2k3
compound interest 複利 !x$6wzKa
consignee 承銷人 8 t5o&8v
consignment 寄銷 %Ek!3t
consignor 寄銷人 *mjPNp'3{m
consolidated balance sheet 合併資產負債表 q\n,/#'i~
consolidated profit and loss account 合併損益表 'o]kOp@q
consolidation 合併 wsEOcaie
construction cost 營建成本 xh:A*ZI=7
construction revenue 營建收入 53<.Knw5a
contract 合同 }`uFLBG3
control account 統制賬戶 WdZ_^
copyright 版權 pdySip<
corporation 公司 R^?9V=Y<T
cost 成本 EGysA{o"X
cost accounting 成本會計 NyR,@n1
cost of labour 勞工成本 Aryp!oW
cost of production 生產成本 rX}FhBl5
cost of manufacture 製造成本 !I jU *c@
cost of sales 銷貨成本 bamQ]>0|>!
cost price 成本價格 ^5n#hSqZ=M
credit 貸方 \&MJ(F>vJ
credit note 收款通知單 `Fx+HIng,
creditor 債權人 QX+Xi<YE-
crossed check 橫線支票 `V2
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current account 往來活期賬戶 +'0V6\y
current asset 流動資產 7ND4Booul
current liability 流動負債 \ OW.?1d
current profit and loss 本期損益
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debit 借方 :Xs3Vh,V
debt 債務 yXT.]%)
debtor 債務人 }B ?_>0
deed 契據 TXS{=
deferred assets 遞延資產 W
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deferred liabilities 遞延負債 2 -pv
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delivery 交貨 f=IF_|@^S
delivery expense 送貨費 1$)}EL
delivery order 出貨單 x8o/m$[,=u
demand draft 即期匯票 /d*[za'0
demand note 即期票據 ] B?NDxU
demurrage charge 延期費 Yq>K1E|
deposit 存款 :X}fXgeL
deposit slip 存款單 D!V~g72j
depreciation 折舊 s=>^ 8[0O
direct cost 直接成本 gE9x+g
direct labour 直接人工 kD
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director 董事 DEW;0ic
discount 折扣 zyB>peAp6j
discount on purchase 進貨折扣 9I [k3
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