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。 S?{5DxilO
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acceptance 承兌 c`+ITNV
account 賬戶 nT12[@:Tr
accountant 會計員 ;1dz?'%V
accounting 會計 Chua
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accounting system 會計制度 zfZDtKq
accounts payable 應付賬款 n1t(ns|
accounts receivable 應收賬款 J4vKfxEg
accumulated profits 累積利益 ]R@G5d
adjusting entry ?#123;整記錄
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adjustment ?#123;整 _y9P]@Q7%
administration expense 管理費用 X\x9CA
advances 預付 $imx-H`|
advertising expense 廣告費 R]Oy4U,f
agency 代理 A|J\X=5
agent 代理人 /ZDc=>)~
agreement 契約 vo$66A
allotments 分配數 [*G2wP[$
allowance 津貼 f*],j
amalgamation 合併
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amortization 攤銷 /)1-^ju
amortized cost 應攤成本 ddP,_.0
annuities 年金 /;4MexgB%
applied cost 已分配成本 Lm|X5RVq
applied expense 已分配費用 =dBrmMh
applied manufacturing expense 己分配製造費用 ='0!B]<G
apportioned charge 攤派費用 !d\GD8|4
appreciation 漲價 ?~.&Y
article of association 公司章程 e{;e
assessment 課稅 gcxk'd
assets 資產 Z-|C{1}A
attorney fee 律師費 @>5<m'}2
audit 審計 6W=:`14
auditor 審計員 Bs?F*,zDJ
average 平均數 md"%S-a_dT
average cost 平均成本 !j9i=YDb
bad debt 壞賬 >n~p1: $
balance 餘額 W~3tQ!
balance sheet 資產負債表 Hz8`)cv`
bank account 銀行賬戶 'I]"=O,
bank balance 銀行結存 }qhK.e
bank charge 銀行手續費 }yw;L(3
bank deposit 銀行存款 +
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bank discount 銀行貼現 bFezTl{M
bank draft 銀行匯票 od1omYsR
bank loan 銀行借款 "PaGDhS
bank overdraft 銀行透支 AnY)T8w
bankers acceptance 銀行承兌 h)8+4?-4I
bankruptcy 破產 (Fzh1#
bearer 持票人 ATM:As:<@
beneficiary 受益人 b:Kw_Q
bequest 遺產 k!=GNRRZE
bill 票據 *t{c}Y&@
bill of exchange 匯票 |o
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bill of lading 提單 %:KV2GP
bills discounted 貼現票據 |HGb.^f?
bills payable 應付票據 * g4Cy8$
bills receivable 應收票據 Treh{s
board of directors 董事會 %8CT -mQ
bonds 債券 Q5nyD/k4c
bonus 紅利 Gr$*t,ZW
book value 賬面價值 Ln2C#Uf
bookkeeper 簿記員 Hu8atlpo
bookkeeping 簿記 J xm9
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branch office general ledger 支店往來賬戶 C'/M/|=Q#
broker 經紀人 4c[)}8\
brought down 接前 ]H#Rm#q
brought forward 接上頁 gkML .u
budget 預算 KV}U{s+U8
by-product 副產品 )_*a7N!
by-product sales 副產品銷售 C6UMc}
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capital 股本 lzs(i2pA
capital income 資本收益 #r.` V!=
capital outlay 資本支出 _$\5ZVe
capital stock 股本 ESxC{
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capital stock certificate 股票 B9IXa;
carried down 移後 \1mM5r~
carried forward 移下頁 e=o{Zo?H=
cash 現金 Ge:-|*F
cash account 現金賬戶 t 9n
cash in bank 存銀行現金 w<~<(5mM5;
cash on delivery 交貨收款 x*&&?nV Iz
cash on hand 庫存現金 gSr}p$N
cash payment 現金支付 &lPBqw
cash purchase 現購 ccn`f]5w
cash sale 現沽 +GYMJK`S+
cashier 出?#123;員 +yb$[E*
cashiers check 本票 w}W@M,.^
certificate of deposit 存款單折 4ZJT[zi
certificate of indebtedness 借據 FW)^
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certified check 保付支票 ?FV7|)f
certified public accountant 會計師 c >
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charges 費用 sb|3|J6=
charge for remittances 匯水手續費 5<O61Lgx
charter 營業執照 A2|o=mOH
chartered accountant 會計師 1%hM8:)i_
chattles 動產 a|P~LMPM
check 支票 co^P7+j
che stub 支票存根 ,/?%y\:J
closed account 己結清賬戶 @ojg`!,
closing 結算 5G'&9{oB
closing entries 結賬紀錄 Ztyv@z'/Z
closing stock 期末存貨 85%Pq:E
closing the book 結賬 NT;x1
columnar journal 多欄日記賬
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combination 聯合 pcuMGo-#
commission 佣金 n4vXm
commodity 商品 fmnRUN=
common stock 普通股 p&OJa$N$[
company 公司 i_0,BVC
compensation 賠償 sm2p$3v
compound interest 複利 hnsa)@
consignee 承銷人 hINnb7o
consignment 寄銷 g<2lPH
consignor 寄銷人 !$p2z_n$@.
consolidated balance sheet 合併資產負債表 5mna7BCEb
consolidated profit and loss account 合併損益表 ]{AOh2Z.hv
consolidation 合併 h/1nm U]
construction cost 營建成本 m]
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construction revenue 營建收入 e7XsyL'|p
contract 合同 {{.sEi*
control account 統制賬戶 vJTfo#C|
copyright 版權 mmrW`~-
corporation 公司 :7$\X[
cost 成本 (:.Q\!aZ1
cost accounting 成本會計 r,u<y_YW
cost of labour 勞工成本
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cost of production 生產成本 YQ 8j
cost of manufacture 製造成本
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cost of sales 銷貨成本 'R4>C
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cost price 成本價格 hl6,#2$
credit 貸方 9C557$nS^
credit note 收款通知單 \3H<z@;
creditor 債權人 #1QX!dK+
crossed check 橫線支票 GOYn\N;V2
current account 往來活期賬戶 bK03S Vx
current asset 流動資產 <qbZG}u
current liability 流動負債 Kk!6B
current profit and loss 本期損益 ="3a%\
debit 借方 !j!Z%]7
debt 債務 \LO_Nu9
debtor 債務人 #&^ZQs<
deed 契據 <a8#0ojm
deferred assets 遞延資產 2Vz'n@g=
deferred liabilities 遞延負債 IWjR0
delivery 交貨 \6`v.B&v
delivery expense 送貨費 ; g Z%U
delivery order 出貨單 o &BPG@n
demand draft 即期匯票 hAV2F#
demand note 即期票據 94T}iY.
demurrage charge 延期費 Bii6Z@kS
deposit 存款 TK;\_yN
deposit slip 存款單 m>]>$=%
depreciation 折舊 \We"?1^
direct cost 直接成本 5Y(r\Dd
direct labour 直接人工 R&6n?g6@/V
director 董事 0zeUP{MQ
discount 折扣 R#Y50hzT
discount on purchase 進貨折扣 lZ}izl
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