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。 P@f#DX
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acceptance 承兌 DVVyWn[
account 賬戶 U1HG{u,"y
accountant 會計員 }Z{FPW.QK
accounting 會計 8\^A;5
accounting system 會計制度 O@4 J=P=w
accounts payable 應付賬款 -cijLlz%+
accounts receivable 應收賬款 reNf?7G+m
accumulated profits 累積利益 V[uSo$k+>
adjusting entry ?#123;整記錄 k}p8"'O
adjustment ?#123;整 IxS%V31
administration expense 管理費用 yCA8/)>Gm
advances 預付 q2s0g*z
advertising expense 廣告費 "
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agency 代理 1.+6x4%rV
agent 代理人 X9NP,6
agreement 契約 d$n31F
allotments 分配數 V.z8
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allowance 津貼 Mn/@?K?y
amalgamation 合併
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amortization 攤銷 $XTtD UP@
amortized cost 應攤成本 ~!!\#IX
annuities 年金 T
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applied cost 已分配成本 amdgb,vh
applied expense 已分配費用 ~bCA8
applied manufacturing expense 己分配製造費用 Eh ";irE
apportioned charge 攤派費用 BV`\6SM~
appreciation 漲價 PCHspe9!y
article of association 公司章程 jeJgDAUv
assessment 課稅 DJ@n$G`^^
assets 資產 )-emSV0zE
attorney fee 律師費 YcX\t6VK
audit 審計 9$Z0mz k
auditor 審計員 Qj;{Z*l%+
average 平均數 ,aLwOmO
average cost 平均成本 ^a_a%ws
bad debt 壞賬 [5& nH@og
balance 餘額 i/%lB
balance sheet 資產負債表 &=BzsBh
bank account 銀行賬戶 WA"~6U*
bank balance 銀行結存 XWnP(C9?
bank charge 銀行手續費 xsn=Ji2 F
bank deposit 銀行存款 iGu%_
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bank discount 銀行貼現 n\l?+)S *
bank draft 銀行匯票 /De~K+w7o
bank loan 銀行借款 `vgaX,F*
bank overdraft 銀行透支 UJSIbb5
bankers acceptance 銀行承兌 |Z<\k x
bankruptcy 破產 #$-E5R;x
bearer 持票人 |DJ8
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beneficiary 受益人 h7!O
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bequest 遺產 m]!hP
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bill 票據 *H/3xPh,*
bill of exchange 匯票 twq~.:<o
bill of lading 提單 ;6Yg}L
bills discounted 貼現票據 xF8n=Lc
bills payable 應付票據 H{vKk
bills receivable 應收票據 $VvgzjrH
board of directors 董事會 o~IAZU39
bonds 債券 8ROKfPj;z
bonus 紅利 Ze eV-
book value 賬面價值 .{h"0<x
bookkeeper 簿記員 <[cpaZT,
bookkeeping 簿記 GQn:lu3j:
branch office general ledger 支店往來賬戶 PY.K_(D
broker 經紀人 pWGR#x'
brought down 接前 Z|uvrFa
brought forward 接上頁 0bDc
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budget 預算 "mW'tm1+
by-product 副產品 p35=CX`T.
by-product sales 副產品銷售 w3(|A> s3
capital 股本 Oh*~+/u}q
capital income 資本收益 _TOWqV^
capital outlay 資本支出 *y?HaU
capital stock 股本 heCM+=#~
capital stock certificate 股票 OL>>/T
carried down 移後 @@Ybg6.+*
carried forward 移下頁 9kH~=`: ?
cash 現金 Yt]`>C[|D
cash account 現金賬戶 d#rr7O
cash in bank 存銀行現金 q`'f
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cash on delivery 交貨收款 sv%X8
cash on hand 庫存現金 'F/oR/4,
cash payment 現金支付 ~R
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cash purchase 現購 Nh.+woFq4
cash sale 現沽 PN
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cashier 出?#123;員 WMf /
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cashiers check 本票 9j>2C
certificate of deposit 存款單折 5-|!mSd
certificate of indebtedness 借據 (XO=W+<'
certified check 保付支票 SKL 4U5D{
certified public accountant 會計師 8(%F{&<;
charges 費用 T(D6'm:X
charge for remittances 匯水手續費 .[O{,r
charter 營業執照 G&g;ROgY
chartered accountant 會計師 wf\
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chattles 動產 Sv n7.Ivep
check 支票 L/tpT?$fi
che stub 支票存根 XIl<rN@-
closed account 己結清賬戶 $vegU]-R
closing 結算 o8g7wM]M
closing entries 結賬紀錄 `q*[fd1u.
closing stock 期末存貨 k<<
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closing the book 結賬 xaMDec V
columnar journal 多欄日記賬 hu}$ \
combination 聯合 3x+lf4"
commission 佣金 ,<Q
commodity 商品 odhS0+d^
common stock 普通股 ]].~/kC^3k
company 公司 90Ki.K 0
compensation 賠償 H
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compound interest 複利 ="voJgvw
consignee 承銷人 Z=a%)Ki?Ag
consignment 寄銷 oe*1jR_J`[
consignor 寄銷人 #DUfEZ
consolidated balance sheet 合併資產負債表 ^1S{::
consolidated profit and loss account 合併損益表 [I
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consolidation 合併 WywS1viD
construction cost 營建成本 9eMle?pF
construction revenue 營建收入 DhyR
contract 合同 n~I-mR)"
control account 統制賬戶 fN&\8SPE
copyright 版權 E!9WZY
corporation 公司 Z
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cost 成本 ^9Pr`\
cost accounting 成本會計 .4+Rac
cost of labour 勞工成本 FH,]'
cost of production 生產成本 k[r^@|
cost of manufacture 製造成本 >(Y CZ
cost of sales 銷貨成本 FiUQ2w4
cost price 成本價格 -5<[oBL;
credit 貸方 6.D|\;9{c
credit note 收款通知單 E_ns4k#uG
creditor 債權人 W+ S~__K
crossed check 橫線支票 G4cgY|71
current account 往來活期賬戶 i>Q!5
current asset 流動資產 8o~
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current liability 流動負債 [YOH'i&X
current profit and loss 本期損益 #Z%"
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debit 借方 F)^0R%{C
debt 債務 E-z5mX.2
debtor 債務人 =:]ps<Qx
deed 契據 r<vMp'u
deferred assets 遞延資產 7f>=-sv
deferred liabilities 遞延負債 z?o8h
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delivery 交貨 E4X6f
delivery expense 送貨費 "-Q+!byh
delivery order 出貨單 AF'<
demand draft 即期匯票 ~:DL{ZeEb
demand note 即期票據 xuioU
demurrage charge 延期費 P<PZ4hNx
deposit 存款 f^F;`;z
deposit slip 存款單 PgkU~68`
depreciation 折舊 o2!738
direct cost 直接成本 N"70P/
direct labour 直接人工 = ~1EpZ
director 董事 IoDT
discount 折扣 G2`z?);1b
discount on purchase 進貨折扣 ,2M}qs"P7G
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