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。 HYmUD74FR
C(9"59>{]y
acceptance 承兌 `dD_"Hdt
account 賬戶 L
}3eZ-
accountant 會計員 (t\U5-
w
accounting 會計 fdWqc_
accounting system 會計制度 5Hs
F#
accounts payable 應付賬款 ?E_;[(Mcr
accounts receivable 應收賬款 Zwz co
accumulated profits 累積利益 J2 / 19'QE
adjusting entry ?#123;整記錄 kh{3s:RQfC
adjustment ?#123;整 98)C
7N'
administration expense 管理費用 k$ T
advances 預付 #s81k@#X
advertising expense 廣告費 SSxz1y
agency 代理 w[D]\>QHa
agent 代理人 .P`QCH;Ih
agreement 契約 '
tHa5`
allotments 分配數 j>e RV ol
allowance 津貼 8MI8~
amalgamation 合併 7R7+jL,
amortization 攤銷 $_,-ESI
amortized cost 應攤成本 WF-jy7+
annuities 年金 _si 5z
applied cost 已分配成本 -)B_o#2=2
applied expense 已分配費用
K,JK9)T
applied manufacturing expense 己分配製造費用 \gkhSLq
apportioned charge 攤派費用 zfE8=d8U
appreciation 漲價 _G-y{D_S&
article of association 公司章程 w3"L5;oH
assessment 課稅 (X
Oz0.W
assets 資產 P[-do
attorney fee 律師費 -ycdg'v
audit 審計 wPm
auditor 審計員 ^iBIp#
average 平均數 "/RMIS
K[;
average cost 平均成本 #AB5}rPEI
bad debt 壞賬 j}B86oX
balance 餘額 7i{(,:
balance sheet 資產負債表 ,~&HL7v
bank account 銀行賬戶 7)Vbp--b#
bank balance 銀行結存 <ShA_+Nd
bank charge 銀行手續費 ;9WUt,R
bank deposit 銀行存款 0MroHFh9`
bank discount 銀行貼現 :fwt PvLo
bank draft 銀行匯票 xpO;V}M|
bank loan 銀行借款 .4 U*.Rf
bank overdraft 銀行透支 M2w'cdHk
bankers acceptance 銀行承兌 :b(W&iBWhI
bankruptcy 破產 gpf0-g-X
bearer 持票人 }% q-9
beneficiary 受益人 ^9Cu?!xu0
bequest 遺產 L'S,=NYXY
bill 票據 ZZZ9C#hK^9
bill of exchange 匯票 ,OubKcNg
bill of lading 提單 a*LfT<hmU3
bills discounted 貼現票據 DpvHIE:W
bills payable 應付票據 _<{<b
bills receivable 應收票據 kE.4 #
board of directors 董事會 8
/t';
bonds 債券 Uavl%Q
bonus 紅利 {+7FBdxVB
book value 賬面價值 _K!.TM+9
bookkeeper 簿記員 G%: 3.:E"
bookkeeping 簿記 DBB&6~;?
branch office general ledger 支店往來賬戶
!OY}`a(z
broker 經紀人 K)!^NT
brought down 接前 xQDQgvwa
brought forward 接上頁 [2Zy~`*y{
budget 預算 ,!@ MLn
by-product 副產品 #"rK1Z
by-product sales 副產品銷售 ;m#4Q6k)V?
capital 股本 ;>
jEeIlT
capital income 資本收益 Dqii60
capital outlay 資本支出 (g/A uL
capital stock 股本 .kg 3>*
capital stock certificate 股票 ,0,FzxX0!
carried down 移後 [%^sl>,7
carried forward 移下頁 C$PS@4'U
cash 現金 wB[f%mHs
cash account 現金賬戶 qf\W,SM
cash in bank 存銀行現金 [bP^
RY:
cash on delivery 交貨收款 V0_tk"
cash on hand 庫存現金 8$A0q%n
cash payment 現金支付 CN:T$ f|)
cash purchase 現購 >FwK_Zd'
cash sale 現沽 m<-!~ ew
cashier 出?#123;員 o}114X4q;
cashiers check 本票 kt)Et
certificate of deposit 存款單折 ed#fDMXGQ%
certificate of indebtedness 借據 <MkvlLu((o
certified check 保付支票 8\{z>y
certified public accountant 會計師 'WE"$1
charges 費用 [UZ
r|F
charge for remittances 匯水手續費 -wiQd@X
charter 營業執照 z5]6"v-
chartered accountant 會計師 `}#rc
DK
chattles 動產 o4WQA"VxM
check 支票 5X)M)"rq;V
che stub 支票存根 0t^FM<7G
closed account 己結清賬戶 5kTs7zJ^
closing 結算 ,7Hyrx`
closing entries 結賬紀錄 JOY&YA$U
closing stock 期末存貨 gtu<#h(
closing the book 結賬 zU~ Ff
"<
columnar journal 多欄日記賬 I{g.V|+x
combination 聯合 m
=b7
r
commission 佣金 >lUPOc
commodity 商品 )/>BgXwH
common stock 普通股 Fb]+h)on
company 公司 z80P5^9
compensation 賠償 =;uMrb4
compound interest 複利 /"?DOsJ.
consignee 承銷人 A5yVxSF
consignment 寄銷 2@6@|jRG
consignor 寄銷人 pvyEs|f=%
consolidated balance sheet 合併資產負債表 bp:`m>4<
consolidated profit and loss account 合併損益表 #Z2'Y[@.
consolidation 合併 Dc-K08c
construction cost 營建成本 $YEm(:v$
construction revenue 營建收入 K9k!P8Rd
contract 合同 H575W"53
control account 統制賬戶 T{C;bf:Q
copyright 版權 f_S$CFa@
corporation 公司 ~?ezd0
cost 成本 ~#3{5*
M
cost accounting 成本會計 MIIl+
cost of labour 勞工成本 Fk/I
(Q
cost of production 生產成本 9hIKx:XCg
cost of manufacture 製造成本 >[;@
[4}
cost of sales 銷貨成本 3?*dv14
cost price 成本價格 CLaQE{
credit 貸方 <C'_:&M
credit note 收款通知單 !\7`I}:
creditor 債權人 =Z:]%
crossed check 橫線支票 e`qrafa
current account 往來活期賬戶 z.cDb
kf}
current asset 流動資產 O0qG
6a
current liability 流動負債 ,w#lUgp
current profit and loss 本期損益 '2
r
debit 借方 dRJ
](Gw
debt 債務 fI)XV7,X
debtor 債務人 /@ @F
nQ++
deed 契據 1PwtzH.w
deferred assets 遞延資產
F5Xb_&
deferred liabilities 遞延負債 ~rBFP)
delivery 交貨 %`&n ;K.c
delivery expense 送貨費 KNAvLcg
delivery order 出貨單 N3L$"g5^
demand draft 即期匯票 k-|
g
demand note 即期票據 'lZlfS:Z8
demurrage charge 延期費
pRobx
deposit 存款 ZTzec zXpQ
deposit slip 存款單 ~][~aEat;V
depreciation 折舊 =IMmtOvJ
direct cost 直接成本 j
V sH
direct labour 直接人工 `}),wBq
director 董事 eVf D&&@
discount 折扣 ydzsJ+dx
discount on purchase 進貨折扣 ]jhi"BM
uBbQJvL