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。 h/K@IAd
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acceptance 承兌 [;^,CD|P
account 賬戶 ^N- 'xy
accountant 會計員 |dk[cX>
accounting 會計
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accounting system 會計制度 ^A!$i$NON
accounts payable 應付賬款 OH6n^WKY
accounts receivable 應收賬款 6t7fa<
accumulated profits 累積利益 XYAm
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adjusting entry ?#123;整記錄 ,E}$[mHyjz
adjustment ?#123;整 \$pkk6Q3,w
administration expense 管理費用 opD-vDa h
advances 預付 V!&P(YO:
advertising expense 廣告費 $r79n-
agency 代理 ?WHy0x20
agent 代理人 1bSD,;$sQ
agreement 契約 MhxDV d
allotments 分配數 p3yU:q#A
allowance 津貼 S
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amalgamation 合併 OCK>
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amortization 攤銷 Nfn(Xn*J-
amortized cost 應攤成本 Fn+?u
annuities 年金
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applied cost 已分配成本
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applied expense 已分配費用 v>mn/a
applied manufacturing expense 己分配製造費用 z-,VnhLx
apportioned charge 攤派費用 |vu>;*K
appreciation 漲價 >EP(~G3u
article of association 公司章程 BX< dSK
assessment 課稅 }V
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assets 資產 GEe`ZhG,
attorney fee 律師費 L*]0"E
audit 審計 }}T,W.#%u
auditor 審計員 TH?9< C-C
average 平均數 "A[ b
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average cost 平均成本 n]N 96oD
bad debt 壞賬 0LL c 1t>}
balance 餘額 k
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balance sheet 資產負債表 |vILp/"9=W
bank account 銀行賬戶 MGt]' }
bank balance 銀行結存 YQ]\uT>}&
bank charge 銀行手續費 'C>U=cE7
bank deposit 銀行存款 2]WE({P
bank discount 銀行貼現 _[K#O,D,
bank draft 銀行匯票 76H!)={
bank loan 銀行借款 (^n*Am;zlH
bank overdraft 銀行透支 i8PuC^]
bankers acceptance 銀行承兌 io%')0p5q
bankruptcy 破產 m*e YC
bearer 持票人 `<fh+*
beneficiary 受益人 sl|_=oXT
bequest 遺產 ..<3%fL3
bill 票據 ]}PV"|#K{c
bill of exchange 匯票 1HR~G9
bill of lading 提單 B'weok
bills discounted 貼現票據 ;#k-)m%
bills payable 應付票據 +R.N%_
bills receivable 應收票據 Tg
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board of directors 董事會 `-UJ /{
bonds 債券 Y+-xvx
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bonus 紅利 6}dR$*=
book value 賬面價值 }!d;(/)rb
bookkeeper 簿記員 LE=k
bookkeeping 簿記 q4k@l
branch office general ledger 支店往來賬戶 ,/,9j{|"j
broker 經紀人 <7sIm^N
brought down 接前 Q^_/By@
brought forward 接上頁 N{C;~'M2ce
budget 預算 Mz=!w]qDH
by-product 副產品 yTBS=+X
by-product sales 副產品銷售 xN0*8
capital 股本 l!~
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capital income 資本收益 , c;eN
capital outlay 資本支出 C+V*
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capital stock 股本 =zg:aTMti
capital stock certificate 股票 v"Jgw;3
carried down 移後 slW3qRT\k
carried forward 移下頁 V'gw\mcb
cash 現金 *cv}*D
cash account 現金賬戶 ANMg
cash in bank 存銀行現金 k#JQxLy#
cash on delivery 交貨收款 @gfDp
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cash on hand 庫存現金 uB.-
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cash payment 現金支付 yy2I2Bv
cash purchase 現購 C !x/
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cash sale 現沽 /SR^C$h'I
cashier 出?#123;員 !.HnGb+
cashiers check 本票 -_^c6!i
certificate of deposit 存款單折 -$a>f4]
certificate of indebtedness 借據 z3?\:Yz
certified check 保付支票 uGJ"!K
certified public accountant 會計師 +: Ge_-
charges 費用 {rH9grb
charge for remittances 匯水手續費 ,"?A2n-qO
charter 營業執照 40P) 4w
chartered accountant 會計師 n \G Ry'
chattles 動產 ;?L\Fz(<
check 支票 ^4$'KIq
che stub 支票存根 &xSa7FY
closed account 己結清賬戶 5\4g>5PD
closing 結算 >yK0iK{
closing entries 結賬紀錄 -8Ti*:
closing stock 期末存貨 E
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closing the book 結賬 zY9H%
columnar journal 多欄日記賬 lPP,`
combination 聯合 1cJsj
commission 佣金 mxG ]kqi
commodity 商品 g@v
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common stock 普通股 g:)DNy
company 公司 UVuDQ
compensation 賠償 `s
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compound interest 複利 E+xuWdp.*
consignee 承銷人 6L4$vJ
consignment 寄銷 -pb&-@Hul
consignor 寄銷人 =[tSd)D,y
consolidated balance sheet 合併資產負債表 c|~6Ie
consolidated profit and loss account 合併損益表 yX/";Oe
consolidation 合併 v90T{1+M|4
construction cost 營建成本 M#jN-ix
construction revenue 營建收入 C? Zw6M+
contract 合同 L\aBc}
control account 統制賬戶 &XLD S=j
copyright 版權 d+L#t
corporation 公司 6tjcAsV
cost 成本 =P77"Dd
cost accounting 成本會計 QBJ3iQs1
cost of labour 勞工成本 [IBQvL
cost of production 生產成本 N=1JhjVk"
cost of manufacture 製造成本 1&)_(|p[C
cost of sales 銷貨成本 %"$@%"8;3
cost price 成本價格 [w\?j,
credit 貸方 -7]Xjb5
credit note 收款通知單 }-<zWI{p
creditor 債權人 IO$z%r7
crossed check 橫線支票 Xh+ia#K
current account 往來活期賬戶 9ptFG]lZ
current asset 流動資產 L;t)c
current liability 流動負債 Vd9@Dy
current profit and loss 本期損益 #=e;?w
debit 借方 t,%iL
debt 債務 b3
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debtor 債務人 B0UJq./`
deed 契據 adEJk
deferred assets 遞延資產 hq>Csj=
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deferred liabilities 遞延負債 rw%l*xgX
delivery 交貨 ~[PKcEX
delivery expense 送貨費 [THG4582oB
delivery order 出貨單 v6a]1B
demand draft 即期匯票 K`:=]Z8
demand note 即期票據 UH`h OJ?
demurrage charge 延期費 w5C*L)l
deposit 存款 J]/}ojW3
deposit slip 存款單 wwd'0P`/
depreciation 折舊 3yS
direct cost 直接成本 VrP}#3I
direct labour 直接人工 *gsAn<
director 董事 #&!G"x7
discount 折扣 %i{;r35M;9
discount on purchase 進貨折扣
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