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。 03#_ (
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acceptance 承兌 \dc`}}Lc
account 賬戶 9SFiL#1
accountant 會計員 G/`_$ c
accounting 會計 iCEX|T
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accounting system 會計制度 ?NwFpSB2
accounts payable 應付賬款 O>>8%=5Q
accounts receivable 應收賬款 -zTeIvcy5
accumulated profits 累積利益 l`u*,"$
adjusting entry ?#123;整記錄 ?D~uR2+Z
adjustment ?#123;整 FVpe*]
administration expense 管理費用 BW*zj=N%
advances 預付 >%[W2L\'
advertising expense 廣告費 IWQ8e$N
agency 代理 _6[NYv$"
agent 代理人 ><DE1tG
agreement 契約 Gce_gZH7{
allotments 分配數 [lJ[kr*7
allowance 津貼 @rdC/=Y[
amalgamation 合併 9(I4x]`
amortization 攤銷 PQs9@]w[
amortized cost 應攤成本 ]zm6;/S
annuities 年金 l%:_#1?isf
applied cost 已分配成本 qy]-YJZ
applied expense 已分配費用 BxG;vS3>*e
applied manufacturing expense 己分配製造費用 4q~E\l|.5
apportioned charge 攤派費用 ?:2Xh/8-
appreciation 漲價 .KD07
article of association 公司章程 aD:+,MZ
assessment 課稅 ["7}u^z@<+
assets 資產 8L@di Y
attorney fee 律師費 Ea
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audit 審計 - t+Mh.
auditor 審計員 5-J-Tn
average 平均數 {J]|mxo
average cost 平均成本 )Qc$UI8L
bad debt 壞賬 o]j*
balance 餘額 xWMMHIu
balance sheet 資產負債表 -/</7I
bank account 銀行賬戶 *!Dzst-J3
bank balance 銀行結存 E5dXu5+ye
bank charge 銀行手續費 6 qq7:
bank deposit 銀行存款 ibq@0CR
bank discount 銀行貼現 4>W`XH
bank draft 銀行匯票 oMVwIdf
bank loan 銀行借款 g,;MV7yE
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 QJ/SP
bankruptcy 破產 c' 6H@m#=
bearer 持票人 qq`RfZjL
beneficiary 受益人 ^#4s/mdVO
bequest 遺產 s5pY)6)
bill 票據 ymzm x$o=
bill of exchange 匯票 :U9R
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bill of lading 提單 2*|]#W
bills discounted 貼現票據 jBC9Vt;B
bills payable 應付票據 =~h54/#[I
bills receivable 應收票據 Hj!)S&y,$
board of directors 董事會 A0XFu}
bonds 債券 a
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bonus 紅利 H07j&
book value 賬面價值 ST3qg6Cq2J
bookkeeper 簿記員 Vo%d;>!G\;
bookkeeping 簿記 VC.?]'OqD
branch office general ledger 支店往來賬戶 X=3@M_Jzo
broker 經紀人 g|P hNo
brought down 接前 >$y
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brought forward 接上頁 l;.BlHyu
budget 預算 ff#-USK^R
by-product 副產品 z)%1 i
by-product sales 副產品銷售 cGp^;> ]M
capital 股本 .bE,Q9:
capital income 資本收益 =Wf@'~K0k"
capital outlay 資本支出 nR7\ o(!
capital stock 股本 a3;.{6el)H
capital stock certificate 股票 D}T,z
carried down 移後 asg>TOW
carried forward 移下頁 _#C}hwOR>X
cash 現金 Al|7Y/
cash account 現金賬戶 #*!$!c{
cash in bank 存銀行現金 {#,FlR2
cash on delivery 交貨收款 FT~^$)8=
cash on hand 庫存現金 e@OA>
cash payment 現金支付 zqh{=&Tjx
cash purchase 現購 qj&)w9RLJE
cash sale 現沽 sD8S2
cashier 出?#123;員 lIz_0rE
cashiers check 本票 ^NDX4d;
certificate of deposit 存款單折 8|({
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certificate of indebtedness 借據 &wN
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certified check 保付支票 q3F5\6aN
certified public accountant 會計師 f[b YjIX
charges 費用 $T6Qg(p
charge for remittances 匯水手續費 x1wxB
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charter 營業執照 S F>D:$a
chartered accountant 會計師 c*dww
chattles 動產 sh ;uKzQ
check 支票 &>e
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che stub 支票存根 ^{:jY, ?]
closed account 己結清賬戶 $hSZ@w|IF
closing 結算 `VtwKt*
closing entries 結賬紀錄 |xVCl<{F%
closing stock 期末存貨 2~V Im#
closing the book 結賬 $)Yo g]}
columnar journal 多欄日記賬 ]ufW61W6Ci
combination 聯合 (x
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commission 佣金 SbZt\a 8
commodity 商品 7X(]r1-+\
common stock 普通股 {yR)}r
company 公司 9Yyg}l:
compensation 賠償 zU~..;C
compound interest 複利 K//T}-Uub
consignee 承銷人 s.` d<(X?
consignment 寄銷 A[kH_{to;
consignor 寄銷人 pm]DxJ@
consolidated balance sheet 合併資產負債表 m>ycN
consolidated profit and loss account 合併損益表 SFk#bh
consolidation 合併 yvCR = C
construction cost 營建成本 oDP((I2-
construction revenue 營建收入 5lnSa+_/f
contract 合同 mE`qvavP|/
control account 統制賬戶 nKB&|!
copyright 版權 *W12Rb2
corporation 公司 ]M;6o@hq
cost 成本 UglG!1L
cost accounting 成本會計 ~AanU1U<
cost of labour 勞工成本 b$O_L4CP
cost of production 生產成本 UMuuf6
cost of manufacture 製造成本 eJw="
cost of sales 銷貨成本 ux
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cost price 成本價格 2BDan^:-Av
credit 貸方 $-Pqs
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credit note 收款通知單 P4j 8`}&/
creditor 債權人 .^lbLN^2
crossed check 橫線支票 M+;P?|
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current account 往來活期賬戶 P%sO(_PuT
current asset 流動資產 tIb21c q
current liability 流動負債 qmA2bw]
current profit and loss 本期損益 oD#>8Aw s
debit 借方 7B]:3M6 d
debt 債務 [OZ=iz.
debtor 債務人 ZBmXaP[9
deed 契據 a4(?]ND~6
deferred assets 遞延資產 [z% ?MIT
deferred liabilities 遞延負債 pp]_/46nN
delivery 交貨 wD],{ y
delivery expense 送貨費 f{Fe+iPc
delivery order 出貨單 D!}K)T1~R
demand draft 即期匯票 7~"(+f
demand note 即期票據 (X(1kj3
demurrage charge 延期費 6I>5~?#
deposit 存款 P:(EU s}0
deposit slip 存款單 6W;?8Z_1
depreciation 折舊 l>D-Aan
direct cost 直接成本 -nk#d%a\
direct labour 直接人工 px|>v8
director 董事 !ml_S)
discount 折扣 ~#"7,r Qp
discount on purchase 進貨折扣 ')5L_$
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