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。 ?+\E3}:
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acceptance 承兌 :<%vE !$
account 賬戶 Egf^H>,.M
accountant 會計員 W&KM/9d
accounting 會計 >A=\8`T^
accounting system 會計制度 wS%zWdsz
accounts payable 應付賬款 ESv:1o`?n
accounts receivable 應收賬款 AerFgQiS
accumulated profits 累積利益 @[v8}D
adjusting entry ?#123;整記錄 o\goE^,aeR
adjustment ?#123;整 0m&3?"5u
administration expense 管理費用 )$_,?*f
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advances 預付 Jn#K0(FQ
advertising expense 廣告費 Hm4bN\%
agency 代理 P#*n3&Uu
agent 代理人 Ia7D F'
agreement 契約 GO~k '
allotments 分配數 B6%&gXr\
allowance 津貼 H
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amalgamation 合併 tl^m=(ZQ
amortization 攤銷
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amortized cost 應攤成本 rN#\AN
annuities 年金 .[(P
applied cost 已分配成本 Q7(eq0na
applied expense 已分配費用 9^\hmpP@D
applied manufacturing expense 己分配製造費用 z6cYC,
apportioned charge 攤派費用 Y 1y E
appreciation 漲價 $20s]
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article of association 公司章程 ]nc2/S%
assessment 課稅 ]! )xr
assets 資產 P7r4ePtLk{
attorney fee 律師費 eXG57<t ON
audit 審計 'hIU_
auditor 審計員 9I kUZW
average 平均數 Nv3tt
average cost 平均成本 ze
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bad debt 壞賬 5/k)\`
balance 餘額 !bieo'c
balance sheet 資產負債表 o:4CI
bank account 銀行賬戶 69rwX"^
bank balance 銀行結存 r.9 $y/5
bank charge 銀行手續費 AsD1-$
bank deposit 銀行存款 N:d
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bank discount 銀行貼現 .1
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bank draft 銀行匯票 M{G$Pk8[
bank loan 銀行借款 ThbP;CzI#
bank overdraft 銀行透支 tgc@7
bankers acceptance 銀行承兌 Ty.drM
bankruptcy 破產 vmMV n-\#
bearer 持票人 ')r D?Z9 ^
beneficiary 受益人 |fx#KNPf]
bequest 遺產 |KTpK(6p
bill 票據 SK}HX
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bill of exchange 匯票 ?$2q P`-
bill of lading 提單 C9G U6Ao
bills discounted 貼現票據 >d'EInSF
bills payable 應付票據 jzQ9zy_
bills receivable 應收票據 Z5yt]-WN&
board of directors 董事會 [l`^fnKt
bonds 債券 jzT;,4poy
bonus 紅利 n|J.)E.
book value 賬面價值 p
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bookkeeper 簿記員 JE/l#Q!
bookkeeping 簿記 jt/l,=9YK
branch office general ledger 支店往來賬戶 ~>4@;
broker 經紀人 P"2Q&M_/
brought down 接前 .0?ss0~
brought forward 接上頁 |3aS17yL>
budget 預算 {jrZ?e-q
by-product 副產品 anpJAB:1
by-product sales 副產品銷售 LRhP7D+A
capital 股本 dE+CIjW5
capital income 資本收益 _, 11EeW@
capital outlay 資本支出 M^Q&A R'F
capital stock 股本 fMgcK$
capital stock certificate 股票 S$Ns8=
carried down 移後 aB/{ %%o
carried forward 移下頁 ;jp6 }zfI
cash 現金 fmatc#G
cash account 現金賬戶 XCKY
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cash in bank 存銀行現金 *pDXcURw
cash on delivery 交貨收款 V]+o)A$
cash on hand 庫存現金 ^A:!ni@3
cash payment 現金支付 GZxglU,3T
cash purchase 現購 ?v0A/68s#
cash sale 現沽 ';i"?D?NAk
cashier 出?#123;員 !&1}w86
cashiers check 本票 ;LwFbkOuU
certificate of deposit 存款單折 !"Z."fm*
certificate of indebtedness 借據 cq+nWHqF{J
certified check 保付支票 NN31?wt
certified public accountant 會計師 azz#@f1
charges 費用 FKDamHL<
charge for remittances 匯水手續費 ~{52JeUc P
charter 營業執照 o06A=4I
chartered accountant 會計師 xCDA1y;j
chattles 動產 ~YR <SV\{
check 支票 ux"D
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che stub 支票存根 e'}ePvN
closed account 己結清賬戶 Pu/-Qpqh
closing 結算 z7NGpA(
closing entries 結賬紀錄 ;'b!7sMO~
closing stock 期末存貨 +?4*,8Tmmz
closing the book 結賬 *K0j5dx
columnar journal 多欄日記賬 ?qq!%4mTB
combination 聯合 ]6?c8/M
commission 佣金
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commodity 商品 Res"0Q
common stock 普通股 $9j>VGf=
company 公司 PHe~{"|d?
compensation 賠償 Vz=j)[
compound interest 複利 M]%!n3Fb
consignee 承銷人 #`YxoY
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consignment 寄銷 ZmYa.4'L
consignor 寄銷人 %l9WZ*yZ`2
consolidated balance sheet 合併資產負債表 /ze_{{o
consolidated profit and loss account 合併損益表 3:02`;3
consolidation 合併 /
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construction cost 營建成本 jL>I5f
construction revenue 營建收入 ?%8})^Dd>4
contract 合同 #J<`p
control account 統制賬戶 Os]!B2j14
copyright 版權 K~fDv i
corporation 公司 p;c_<>ws-Y
cost 成本 + !E{L
cost accounting 成本會計 F$sF
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cost of labour 勞工成本 %~8](]p
cost of production 生產成本 >M8^Jgh
cost of manufacture 製造成本 h[[/p {z
cost of sales 銷貨成本 cx1WGbZ
cost price 成本價格 UG^?a
credit 貸方 #h
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credit note 收款通知單 #qiGOpTF.
creditor 債權人 6qHvq
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crossed check 橫線支票 CHdet(_=v
current account 往來活期賬戶 0Tn|Q9R
current asset 流動資產 uP%;QBb
current liability 流動負債 qMW%$L\HA
current profit and loss 本期損益 !Xv2PdP
debit 借方 R"\ub"]
debt 債務 U#~nN+SIt
debtor 債務人 |=h)efo}
deed 契據 dg'CHxU
deferred assets 遞延資產 }77=<N br
deferred liabilities 遞延負債 C^8)IN=$
delivery 交貨 4LKs'$:A=
delivery expense 送貨費 F~d7;x=g
delivery order 出貨單 )T$fk
demand draft 即期匯票 {TxVRpiP{Z
demand note 即期票據 J:TI>*tn
demurrage charge 延期費 sgb+@&}9n
deposit 存款 ;&t1FH#=
deposit slip 存款單 '@}?NV0
depreciation 折舊 @e?[oojrM
direct cost 直接成本 3Av(|<cR
direct labour 直接人工 <>5:u
director 董事 6UzT]" LR;
discount 折扣 J9$]]\52s.
discount on purchase 進貨折扣 p*W ZY=Q
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