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。 ] ~}~d(
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account 賬戶 FA;B:O@:'
accountant 會計員 ^Zlbs
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accounting 會計 AOx8OiqE:
accounting system 會計制度 ]PbwG
accounts payable 應付賬款 tZ:f
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accounts receivable 應收賬款 7<k@{xI/
accumulated profits 累積利益 Yx](3w ID
adjusting entry ?#123;整記錄 eQIS`T
adjustment ?#123;整 EW/N H&{
administration expense 管理費用 ^[v>B@p*{
advances 預付 u3sr"w&
advertising expense 廣告費 ac8su0
agency 代理 >"Zn#
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agent 代理人
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agreement 契約 2
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allotments 分配數 7>-99o^W
allowance 津貼 4+4&}8FH
amalgamation 合併 =q[ynZ8O\w
amortization 攤銷 jI$7vmO
amortized cost 應攤成本 ?XVox*6K&
annuities 年金 UN:cRH{?*
applied cost 已分配成本 B9'2$s+Z;
applied expense 已分配費用 Kc+9n%sp
applied manufacturing expense 己分配製造費用 Az/P;C=
apportioned charge 攤派費用 T%**:@}+
appreciation 漲價 $B OpjDV8
article of association 公司章程 8qT^=K
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assessment 課稅 1h`# H:
assets 資產 {wD "|K
attorney fee 律師費 |xpOU*k
audit 審計 M*dou_Q
auditor 審計員 }RQ'aeVl(
average 平均數 5'EoB^`8N~
average cost 平均成本 pWKI^S
bad debt 壞賬 1119Y eL
balance 餘額 K:Z|# i-
balance sheet 資產負債表 ca%XA|_J
bank account 銀行賬戶 |2I
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bank balance 銀行結存 !ce,^z&5
bank charge 銀行手續費 bLUyZ3m!
bank deposit 銀行存款 fg
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bank discount 銀行貼現 cN)noGkp
bank draft 銀行匯票 -U@ycx|r
bank loan 銀行借款 u#0EZ2>#
bank overdraft 銀行透支 pzU:AUW
bankers acceptance 銀行承兌 )(yKm/50
bankruptcy 破產 `U{#;
bearer 持票人 3GZrVhU?m
beneficiary 受益人 _ sBFs.o
bequest 遺產 &p=(0$0&-
bill 票據 i^eDM.#X
bill of exchange 匯票 B:)vPO+ d
bill of lading 提單 ^k!u
bills discounted 貼現票據
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bills payable 應付票據
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bills receivable 應收票據 '@#l/9
board of directors 董事會 oSP^
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bonds 債券 Qq\hD@Z|
bonus 紅利 wT
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book value 賬面價值 O! w&3 p
bookkeeper 簿記員 [8[`V)b
bookkeeping 簿記 x!UGLL]_M
branch office general ledger 支店往來賬戶 7Y^2JlZu=
broker 經紀人 /-g%IeF
brought down 接前 M
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brought forward 接上頁 D+*_iM6[-
budget 預算 5
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by-product 副產品 3
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by-product sales 副產品銷售 g+=f=5I3
capital 股本 OPDRV\
capital income 資本收益 {|tMN,Z
capital outlay 資本支出 iRL|u~bj
capital stock 股本 r
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capital stock certificate 股票 hle@= e/n
carried down 移後 _u;34H&/
carried forward 移下頁 8uB6C0,6?
cash 現金 <:~'s]`zf
cash account 現金賬戶 @FuX^Q.[
cash in bank 存銀行現金 |exjrsmM*
cash on delivery 交貨收款 )(`,!s,8)
cash on hand 庫存現金 tEllkHyef
cash payment 現金支付 {^Q1b.=
cash purchase 現購 RaB%N$.9s
cash sale 現沽
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cashier 出?#123;員 YuzgR;Z
cashiers check 本票 '>UQsAvm
certificate of deposit 存款單折 7XiR)jYo*
certificate of indebtedness 借據 wU5= '
certified check 保付支票 >\ PNKpn{
certified public accountant 會計師 C-VkXk
charges 費用 `wLMJ,@f.
charge for remittances 匯水手續費 CSIsi]H
charter 營業執照 Qs\!Kk@
chartered accountant 會計師 {IQCA-AI
chattles 動產 )>WSuf
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check 支票 (s!cd]Qa.
che stub 支票存根 NSQf@o
closed account 己結清賬戶 <{A |Xs
closing 結算 [f-<M@id/
closing entries 結賬紀錄 QCvst*
closing stock 期末存貨 zvh&o*\2<d
closing the book 結賬 |?<r
columnar journal 多欄日記賬 G+jcR; s
combination 聯合 2(NN QU@Uz
commission 佣金 =/qj v
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commodity 商品 N`!=z++G
common stock 普通股 O:te;l
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company 公司 !8OUH6{2
compensation 賠償 GZNfx8zsY+
compound interest 複利 )Xd2qbi
consignee 承銷人 sqk$q pV6
consignment 寄銷 |PW.CV0,
consignor 寄銷人 #6qLu
consolidated balance sheet 合併資產負債表 (Qz|
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consolidated profit and loss account 合併損益表 I=wA)Bli1p
consolidation 合併 G:?l;+P1
construction cost 營建成本 EyPF'|Qtn
construction revenue 營建收入 -$5nqaK?
contract 合同 #kL4Rm;
control account 統制賬戶 1N\-Ku
copyright 版權 >,QW74o
corporation 公司 4Nz]LK%@
cost 成本 .eM
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cost accounting 成本會計 D*o[a#2_
cost of labour 勞工成本 )w!*6<