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。 By",rD- r
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acceptance 承兌 ?(F6#"/E
account 賬戶 MKD1V8i
accountant 會計員 )e=D(qd
accounting 會計 +`3)o PV)
accounting system 會計制度 BLf>_bUk
accounts payable 應付賬款 nuMD!qu!nZ
accounts receivable 應收賬款 $$;M^WV^?.
accumulated profits 累積利益 a;qryUyG
adjusting entry ?#123;整記錄
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adjustment ?#123;整 }t=!(GOb}
administration expense 管理費用 s %``H`
advances 預付 &4x}ppX
advertising expense 廣告費 UapC"XYJ
agency 代理 S8
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agent 代理人 g<;q.ZylT
agreement 契約 U!?_W=?
allotments 分配數 Val|n
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allowance 津貼 /}fHt^2H
amalgamation 合併 {{D)YldtA
amortization 攤銷 r|fL&dtr
amortized cost 應攤成本 Ls$D$/:q?
annuities 年金 FF(#]vz '
applied cost 已分配成本 PI:4m%[
applied expense 已分配費用 .* ?wF
applied manufacturing expense 己分配製造費用 F Q7T'G![
apportioned charge 攤派費用 s_OF( o
appreciation 漲價 5z8d}
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article of association 公司章程 Fg5kX
assessment 課稅
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assets 資產 bz2ztH9 n
attorney fee 律師費 WwBOM~/`2
audit 審計 c"n\cNP<
auditor 審計員 nn:.nU|I
average 平均數 b_#m}yZ6
average cost 平均成本 vrhT<+
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bad debt 壞賬 y^,1a
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balance 餘額 k"T}2 7
balance sheet 資產負債表 0KcyLAJ
bank account 銀行賬戶 r6MMCJ|G
bank balance 銀行結存 3G)#5Lf<
bank charge 銀行手續費 Yz/md1T$
bank deposit 銀行存款 jrlVvzZ
bank discount 銀行貼現 :Ij{s
bank draft 銀行匯票 Jr
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bank loan 銀行借款 XSe=sHEI
bank overdraft 銀行透支 h-#6av:
bankers acceptance 銀行承兌 u~M
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bankruptcy 破產 'KS,'%
bearer 持票人 4$iz4U:P
beneficiary 受益人 *8yAG]z
bequest 遺產 F3v!AvA|
bill 票據 1EO7H{E=
bill of exchange 匯票 i
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bill of lading 提單 j9x<Y
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bills discounted 貼現票據 &I+5
bills payable 應付票據 G_3O]BMKd)
bills receivable 應收票據 ?cBwPetp
board of directors 董事會 G
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bonds 債券 eueH)Xkf
bonus 紅利 SO|NaqWa
book value 賬面價值 fNli
bookkeeper 簿記員 6y%qVx#!
bookkeeping 簿記 (lBCO?`fx
branch office general ledger 支店往來賬戶 dUeN*Nq&(,
broker 經紀人 <ktrPlNuM
brought down 接前 B4c]}r+
brought forward 接上頁 |"X*@s\'
budget 預算 U3ADsdn
by-product 副產品 uB]7G0g:
by-product sales 副產品銷售 ~:rl=o }
capital 股本 Z58X5"
capital income 資本收益 <y2U3;t
capital outlay 資本支出 fnjPSts0
capital stock 股本 _wbF>z
capital stock certificate 股票 ~rE|%o
carried down 移後 Xk~D$~4<
carried forward 移下頁 ?mwt~_s9
cash 現金 NR5gj-B[
cash account 現金賬戶 qOIyub
cash in bank 存銀行現金 I+%[d^,
cash on delivery 交貨收款 )0.kv2o.
cash on hand 庫存現金
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cash payment 現金支付 sQUM~HD\a
cash purchase 現購 P%V'4p c
cash sale 現沽 a+[KI
cashier 出?#123;員 E<{
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cashiers check 本票 rKe2/4>0X
certificate of deposit 存款單折 m)ky*"(
certificate of indebtedness 借據
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certified check 保付支票 e8>})
certified public accountant 會計師 qTRsZz@
charges 費用 9tU]`f
charge for remittances 匯水手續費 d\&U*=
charter 營業執照 Gvt G(u~
chartered accountant 會計師 YFLZ %(
chattles 動產 #`qx<y*S
check 支票 G, }Yl
che stub 支票存根 R$h<<v)%
closed account 己結清賬戶 ?qv
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closing 結算 c?(4t67|
closing entries 結賬紀錄 1*P~!2h
closing stock 期末存貨 /QK6Rac-
closing the book 結賬 CmP9Q2
columnar journal 多欄日記賬 L4@K~8j7
combination 聯合 & TCkpS
commission 佣金 xeg/A}yE
commodity 商品 pxA?
common stock 普通股 9@SC}AF.
company 公司 afCW(z
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compensation 賠償 t>L2
compound interest 複利 A]_7}<<N
consignee 承銷人 ~dyTVJ$
consignment 寄銷 e[{0)y>=
consignor 寄銷人 fF!Yp iI"
consolidated balance sheet 合併資產負債表 sf:,qD=z
consolidated profit and loss account 合併損益表
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consolidation 合併 on!,c>nNa
construction cost 營建成本 l]
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construction revenue 營建收入 +r
contract 合同 rX U
control account 統制賬戶 f%A;`4`q
copyright 版權 &pxg.
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corporation 公司
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cost 成本 ")1:F>
cost accounting 成本會計 vSGH[nyCY
cost of labour 勞工成本 rP'me2
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cost of production 生產成本 u%GEqruo[
cost of manufacture 製造成本 RF?`vRZOe
cost of sales 銷貨成本 D5gFXEeh
cost price 成本價格 #z'
credit 貸方 k`
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credit note 收款通知單 [@_Jj3`4
creditor 債權人 ]"pVj6O
crossed check 橫線支票 v1
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current account 往來活期賬戶 (fhb0i-
current asset 流動資產 DcS+_>a\{l
current liability 流動負債 {Ea
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current profit and loss 本期損益 Q8$}@iA[
debit 借方 Ky`qskvu
debt 債務 m=1N>cq
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debtor 債務人 1;* cq
deed 契據 a)!o @
deferred assets 遞延資產 p
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deferred liabilities 遞延負債 3RUy,s
delivery 交貨
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delivery expense 送貨費 tb 5`cube
delivery order 出貨單 mwO6g~@`
demand draft 即期匯票 QDZWX`qw{
demand note 即期票據 -D<< kra
demurrage charge 延期費 44J]I\+
deposit 存款 ~EW(Gs!=C
deposit slip 存款單 YByLoM*
depreciation 折舊 .w:DFk^E]b
direct cost 直接成本 M^A48u{,"
direct labour 直接人工 .zf~.R;>
director 董事 o]odxr
discount 折扣 ]|#+zx|/D
discount on purchase 進貨折扣 @s*-%N^:[L
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