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。 ce@1#}*
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acceptance 承兌 Oo^kV:.)
account 賬戶 9+H C!Uot
accountant 會計員 Ut.%=o;&[
accounting 會計 A?i
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accounting system 會計制度 U{/d dCf7
accounts payable 應付賬款 D])&>
accounts receivable 應收賬款 A!B:vJ
accumulated profits 累積利益 X5@+M!`
adjusting entry ?#123;整記錄 ,Ta k',
adjustment ?#123;整 ])F*)U
administration expense 管理費用 j5\z7
advances 預付 P/i{_r
advertising expense 廣告費 ""$vaqt
agency 代理 KUJCkwQ
agent 代理人 Q*4{2oQ
agreement 契約 'D_a2xo0
allotments 分配數 )!z4LE
allowance 津貼 kNq>{dNRx
amalgamation 合併 JBqL0H
amortization 攤銷 #uTNf78X
amortized cost 應攤成本 !r\u,l^
annuities 年金 b
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applied cost 已分配成本 ]R%[cr
applied expense 已分配費用 [$\KS_,Mn
applied manufacturing expense 己分配製造費用 CjR!dh1w_
apportioned charge 攤派費用 5j'7V1:2
appreciation 漲價 O2x bHn4
article of association 公司章程 `1Ui
assessment 課稅 Sc b'
assets 資產 M%&1j >d
attorney fee 律師費 Qa`+-Wu8
audit 審計 'q>2WP|UY9
auditor 審計員 Me;XG?`
average 平均數 |"]#jx*8KC
average cost 平均成本 5&)T[Q X`
bad debt 壞賬 (KG2
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balance 餘額 ^wass_8
balance sheet 資產負債表 BD.&K_AW
bank account 銀行賬戶 1t+uMhy*y
bank balance 銀行結存 p1F{ v^
bank charge 銀行手續費 \
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bank deposit 銀行存款 U:r^4,Mz*
bank discount 銀行貼現 _oz1'}=
bank draft 銀行匯票 ;Mw<{X-
bank loan 銀行借款 "L4ZE4|)
bank overdraft 銀行透支 B*Z}=$1j
bankers acceptance 銀行承兌 G VT|
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bankruptcy 破產 K<wg-JgA
bearer 持票人 %-?k [DL6
beneficiary 受益人 b=@H5XTZyK
bequest 遺產 pTB1 I3=.u
bill 票據 m@Hg:DY
bill of exchange 匯票 gQQve{'
bill of lading 提單 cT21
bills discounted 貼現票據 >
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bills payable 應付票據
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bills receivable 應收票據 &s#O iF8
board of directors 董事會 v[~~q
bonds 債券 kxQ al
bonus 紅利 xiv8q/
book value 賬面價值 &3Y "Zd!
bookkeeper 簿記員 }A}cq!I^
bookkeeping 簿記 P(oGNKAS
branch office general ledger 支店往來賬戶 HXm&`
broker 經紀人 U|
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brought down 接前 Y sDai<
brought forward 接上頁 *j~ObE_y
budget 預算 fQU5' wGp
by-product 副產品 ]FNe&o1zX
by-product sales 副產品銷售 0VnRtLnqI
capital 股本
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capital income 資本收益 %)ri:Q q
capital outlay 資本支出 (}RTHpD
capital stock 股本 |.OS7Gt?
capital stock certificate 股票 `3eQ#, G!
carried down 移後 Aflf]G1
carried forward 移下頁 M1z ?E@kz
cash 現金 HQZJK82
cash account 現金賬戶 Ts\PZQ!q
cash in bank 存銀行現金 A(9$!%#+L
cash on delivery 交貨收款 qP[_!C.
cash on hand 庫存現金
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cash payment 現金支付 I!"/ I8Y
cash purchase 現購 o)wOXF
cash sale 現沽 i
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cashier 出?#123;員 rR4?*90vjj
cashiers check 本票 }ssP%c]
certificate of deposit 存款單折 m2%n:
certificate of indebtedness 借據 T|&u?
certified check 保付支票 # uy^AC$
certified public accountant 會計師 9ec
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charges 費用 '%&-`/x
charge for remittances 匯水手續費 aECpe'!m4
charter 營業執照 au E8 ^|
chartered accountant 會計師 x*!*2
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chattles 動產 VtzBYza
check 支票 dy ~M5,zn
che stub 支票存根 DW>O]\I
closed account 己結清賬戶 4~AY:
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closing 結算 Spw^h=o
closing entries 結賬紀錄 usNq]
closing stock 期末存貨 l1.eAs5U
closing the book 結賬 Z6zLL
columnar journal 多欄日記賬 de9e7.(2
combination 聯合 cS
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commission 佣金 )xL_jSyh
commodity 商品 2uT@jfj:r
common stock 普通股 Vp1 Q^`a{G
company 公司 _&N:%;9uD
compensation 賠償 6FX]b4
compound interest 複利
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consignee 承銷人 Uw?25+[b
consignment 寄銷 g W?Hd/
consignor 寄銷人 e< G[!m
consolidated balance sheet 合併資產負債表 rM4Ri}bS
consolidated profit and loss account 合併損益表 sZwa#CQK q
consolidation 合併 N3V4Mpf
construction cost 營建成本 (S?qxW?
construction revenue 營建收入 9 ge'Mo
contract 合同 "^ aSONz
control account 統制賬戶 1]W8A.ZS
copyright 版權 uF
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corporation 公司 mqBX1D`e2
cost 成本 e
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cost accounting 成本會計 (SCZ.G(>
cost of labour 勞工成本 |}: D_TX
cost of production 生產成本 *c(J
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cost of manufacture 製造成本 -%Jm-^F I
cost of sales 銷貨成本 t Kjk<
cost price 成本價格 1lsg|iVz
credit 貸方 c],Zw
credit note 收款通知單 Ko!a`I2M}
creditor 債權人 w
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crossed check 橫線支票 .B!L+M< [
current account 往來活期賬戶 rW)}$|-Z
current asset 流動資產 :4>LtfA
current liability 流動負債 ;T<'GP'/r
current profit and loss 本期損益 U4lAo
debit 借方 5r0Sl89J
debt 債務 P#/s5D8
debtor 債務人 z-|d/#h
deed 契據 (9)uZ-BF,
deferred assets 遞延資產 :FixLr!q
deferred liabilities 遞延負債 pW&8 =Ew
delivery 交貨 L(/wsw~y*
delivery expense 送貨費 $wcV~'f
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delivery order 出貨單 +p-S36K~,7
demand draft 即期匯票 QaOFl`i
demand note 即期票據 s{fL~}Yz
demurrage charge 延期費 "-Uqv@
deposit 存款 '1lz`CAB+
deposit slip 存款單 _z3^.QP
depreciation 折舊 `)H|
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direct cost 直接成本 j2|UuWU
direct labour 直接人工 WWA!_
director 董事 8WwLKZ}
discount 折扣 OQ<NB7'n0A
discount on purchase 進貨折扣 %G jjl*`E
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