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。 zp>q$e40
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acceptance 承兌 \3(d$_:b
account 賬戶 0"$Ui#r`
accountant 會計員 \w{x-}
accounting 會計 WR=e$;
accounting system 會計制度 |?0Cm|?
accounts payable 應付賬款 ? &ew$%
accounts receivable 應收賬款
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accumulated profits 累積利益 8
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adjusting entry ?#123;整記錄 ?fDF Rms
adjustment ?#123;整 Y9ueE+6
administration expense 管理費用 j"*Z
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advances 預付 `/JJ\`Pu
advertising expense 廣告費 |D%i3@P&ZR
agency 代理 Tm@d;O'E1
agent 代理人 F MB\$(g
agreement 契約 KK`P<^8J
allotments 分配數 k2l(!0o|;
allowance 津貼 =Nwm
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amalgamation 合併 %iY-}uhO
amortization 攤銷 ^HumyDD6
amortized cost 應攤成本 #Yi,EwD
annuities 年金 t0p^0
applied cost 已分配成本 ?V%x94B
applied expense 已分配費用 a0OH
applied manufacturing expense 己分配製造費用 =1fO"|L
apportioned charge 攤派費用 9:CJl6~N)#
appreciation 漲價 a02;Zl
article of association 公司章程 )s(J8J[b*L
assessment 課稅 )nyud$9w'
assets 資產 8SK}#44Xz
attorney fee 律師費 O/$pT%D1x
audit 審計 rxjMCMF
auditor 審計員 9*2A}dH
average 平均數 (L_txd4
average cost 平均成本 {`BC$V
bad debt 壞賬 qYc]Y9fi
balance 餘額 "TA r\;[
balance sheet 資產負債表 :)X?ML?
bank account 銀行賬戶 LJDX6]4n
bank balance 銀行結存 Ath^UKO"
bank charge 銀行手續費 1tU}}l
bank deposit 銀行存款 g
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bank discount 銀行貼現 A"FlH:Pn
bank draft 銀行匯票 8P.UB{QNe
bank loan 銀行借款 T (]
bank overdraft 銀行透支 :ak D
bankers acceptance 銀行承兌 lG,/tMy
bankruptcy 破產 'Cs
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bearer 持票人 r 11:T3
beneficiary 受益人 'm9f:iTr
bequest 遺產 kVE%
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bill 票據 *`[dC,+`.
bill of exchange 匯票 .j:[R.
bill of lading 提單 u}hQF$a"
bills discounted 貼現票據 a@Tn_y
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bills payable 應付票據 {@1.2AWg
bills receivable 應收票據 iJuh1+6:c9
board of directors 董事會 |BhfW
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bonds 債券 |\"vHt?@G
bonus 紅利 >lQ&^9EI%
book value 賬面價值 8v"tOa4D7
bookkeeper 簿記員 }C.M4{a\
bookkeeping 簿記 |2(z<b&y=
branch office general ledger 支店往來賬戶 3/mVdU?U
broker 經紀人 mz;S*ONlV
brought down 接前
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brought forward 接上頁 +
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budget 預算 :D6"h[7
by-product 副產品 _,(]T&j #2
by-product sales 副產品銷售 awN{F6@ZE
capital 股本 @=q,,t$r
capital income 資本收益 pZp|F
capital outlay 資本支出 Bt4
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capital stock 股本 4$J:A~2H]
capital stock certificate 股票 ysD@yM,
carried down 移後 jca7Cx`sm
carried forward 移下頁 WV_y@H_
cash 現金
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cash account 現金賬戶 4&;.>{:;
cash in bank 存銀行現金 }yCJ#}
cash on delivery 交貨收款 i|+ EC_^<
cash on hand 庫存現金
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cash payment 現金支付 zq-"jpZG
cash purchase 現購 %:oyHlz%
cash sale 現沽 jXq~ x"(
cashier 出?#123;員 |j53'>N[
cashiers check 本票 ]^MOFzSz~
certificate of deposit 存款單折 *f|9A/*B3
certificate of indebtedness 借據 iaO;i1K5U
certified check 保付支票 x
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certified public accountant 會計師 4} uX[~e&
charges 費用 9k =-8@G9
charge for remittances 匯水手續費 flp<
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charter 營業執照 2f(5C*~
chartered accountant 會計師 /'?Fz*b
chattles 動產 ;m$F~!Y
check 支票 ]z`Y'wSxd
che stub 支票存根 !PUbaF-.6
closed account 己結清賬戶 R<
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closing 結算 ?P4@U9i
closing entries 結賬紀錄 6He 7A@Eh
closing stock 期末存貨 6#VG,'e3
closing the book 結賬 .b>1u3
columnar journal 多欄日記賬 $,"{g
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combination 聯合 yo*c& >
commission 佣金 P
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commodity 商品 |VMc,_D
common stock 普通股 ^ a%U *>P
company 公司 opTDW)
compensation 賠償 FSv')`}
compound interest 複利 :Z(?Ct&8
consignee 承銷人 9], ;i7c
consignment 寄銷 =$601r
consignor 寄銷人 h+F@apUS
consolidated balance sheet 合併資產負債表 ;;'b;,/
consolidated profit and loss account 合併損益表 :/fG %e
consolidation 合併 -e7|DXj
construction cost 營建成本 7 y}b (q=
construction revenue 營建收入 W Da;wt
contract 合同 %98F>wl
control account 統制賬戶 ,GEMc a,`
copyright 版權 pj>b6^TI6C
corporation 公司 >kOc a
cost 成本 ;:1d<Q|
cost accounting 成本會計 |`T3H5X>
cost of labour 勞工成本 :0>wm@qCQ
cost of production 生產成本 Ib.`2@o&
cost of manufacture 製造成本 en>d T
cost of sales 銷貨成本 VpSk.WY/ e
cost price 成本價格 G3&ES3L
credit 貸方 j{N;2#.u
credit note 收款通知單 !J!zi
creditor 債權人 c.jq?Q k
crossed check 橫線支票 o>#<c
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current account 往來活期賬戶 ?TLEZlB2"
current asset 流動資產 adtK$@Yeg
current liability 流動負債 WmLl.Vv=
current profit and loss 本期損益 ,
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debit 借方 KTxdZt
debt 債務 dj4 g
debtor 債務人 Y9~;6fg
deed 契據 ,pir,Eozg
deferred assets 遞延資產 m>2b %GTh
deferred liabilities 遞延負債 D4'"GaCv
delivery 交貨 w=\Lw+X
delivery expense 送貨費 Malt7M
delivery order 出貨單 AWCzu5ve
demand draft 即期匯票 kH*
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demand note 即期票據 I2("p.+R
demurrage charge 延期費 =BY)>0?z
deposit 存款 J]ivIQ
deposit slip 存款單 AC3K*)`E
depreciation 折舊 f]"][!e!,
direct cost 直接成本 Taxi79cH
direct labour 直接人工 D.)$\Caq
director 董事 G;615p1
discount 折扣 #G{}Rd|!
discount on purchase 進貨折扣 =]oBBokV
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