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。 MzG5
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acceptance 承兌 j%#?m2J}
account 賬戶 +#0~:&!9
accountant 會計員 \|v `l{
accounting 會計 {d| |q<.-
accounting system 會計制度 -<8B,
accounts payable 應付賬款 !A~d[</]m
accounts receivable 應收賬款 )V=0IZi
accumulated profits 累積利益 _o\>V:IZ
adjusting entry ?#123;整記錄 Hr(6TLNw
adjustment ?#123;整 +H41]W6
administration expense 管理費用 tJff+n>
advances 預付
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advertising expense 廣告費 64?Pfir6
agency 代理 cZ^wQ5=
agent 代理人 ;?0_Q3IML
agreement 契約 z9^c]U U)E
allotments 分配數 $+7 ci~gs
allowance 津貼 cvhlRI%6
amalgamation 合併 +e U`H[iu
amortization 攤銷 }6<)yW}U
amortized cost 應攤成本 nlaG<L#
annuities 年金
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applied cost 已分配成本 6*sw,sU[y
applied expense 已分配費用 w %;hl#s
applied manufacturing expense 己分配製造費用 g`kY]lu
apportioned charge 攤派費用 mU>&ql?e
appreciation 漲價 Jth=.9mrM
article of association 公司章程 C9o$9 l+B
assessment 課稅 WPtMds4
assets 資產 Bw6 L;Vu
attorney fee 律師費 e]>/H8
audit 審計 juH wHt
auditor 審計員 X R4 )z
average 平均數 }X.>4\B5
average cost 平均成本 %Mh Q
bad debt 壞賬 U{"f.Z:Ydo
balance 餘額 ^/k,
balance sheet 資產負債表 =9^Q"t4
bank account 銀行賬戶 F,Q?s9s
bank balance 銀行結存 N ,+(>?y
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bank charge 銀行手續費 o_sQQF
bank deposit 銀行存款 m#*h{U$
bank discount 銀行貼現 k5wi'
bank draft 銀行匯票 lw s(
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bank loan 銀行借款 I'dj.
bank overdraft 銀行透支 -]/7hN*v
bankers acceptance 銀行承兌 3B;}j/h2
bankruptcy 破產 mGO>""<:
bearer 持票人 ujx@@N
beneficiary 受益人 t=Jm|wJnUA
bequest 遺產 3524m#4&@
bill 票據 JIMWMk;ot
bill of exchange 匯票 jP+ pA e
bill of lading 提單 *!Y-!
bills discounted 貼現票據 F;pQ \Y
bills payable 應付票據 D;
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bills receivable 應收票據 sXiv,
board of directors 董事會 IfMpY;ow=
bonds 債券 %&tb9_T)d
bonus 紅利 |0kXCq
book value 賬面價值 %kq ^]S2O
bookkeeper 簿記員 gM#jA8gz
bookkeeping 簿記 :@/"abv
branch office general ledger 支店往來賬戶 S7CV
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broker 經紀人 Pxqiv9D<R
brought down 接前 ` 5#hjLe
brought forward 接上頁 a8zZgIV
budget 預算 >fH*XP>(
by-product 副產品 +;dXDZ2
by-product sales 副產品銷售 };r|}v !~_
capital 股本 vOe0}cR
capital income 資本收益 [zQWyDu
capital outlay 資本支出 NF mc>0-
capital stock 股本 ?Wa<AFXQ
capital stock certificate 股票 C U$)QH{
carried down 移後 &{ ZSE^
carried forward 移下頁 )|MJnx9
cash 現金 (ii(yz|
cash account 現金賬戶 U-g9C.
cash in bank 存銀行現金 qp&4 1
cash on delivery 交貨收款 W$'0Dc
cash on hand 庫存現金 # $~ oe"
cash payment 現金支付 I+"
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cash purchase 現購 4H-j
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cash sale 現沽 |1Hc&
cashier 出?#123;員 ,9\Sn
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cashiers check 本票 1"YpO"Rh
certificate of deposit 存款單折 |` "?
certificate of indebtedness 借據 /H)Br~ l
certified check 保付支票 qjAh6Q/E`
certified public accountant 會計師 4,~tl~FD
charges 費用 )xt4Wk/
charge for remittances 匯水手續費 5un^yRMB-
charter 營業執照 mxp Y&Y
chartered accountant 會計師 7$7n71o
chattles 動產 ?Ht=[ l=
check 支票 ,r`UBQ}?
che stub 支票存根 NR3`M?Hjf
closed account 己結清賬戶 M{E{N K
closing 結算 6D/tK|
closing entries 結賬紀錄 iSiDSeW8
closing stock 期末存貨 R=M!e<'
closing the book 結賬 m$:&P|!'p
columnar journal 多欄日記賬 >DP:GcTG
combination 聯合 Pl78fs"L@
commission 佣金 LT_iS^&1
commodity 商品 6Dst;:
common stock 普通股 8r^ ~0nm
company 公司 X;!~<~@Y
compensation 賠償 j?-R]^-5
compound interest 複利 y@;%Uv&
consignee 承銷人 Js{=i>D
consignment 寄銷 pbLGe'
consignor 寄銷人 "U8S81'
consolidated balance sheet 合併資產負債表 qyyq&
consolidated profit and loss account 合併損益表 af'@h:
consolidation 合併 jg_n 7
construction cost 營建成本 Uu'dv#4Iw
construction revenue 營建收入 CW`!}yu%
contract 合同 fu]N""~
control account 統制賬戶 hs(W;tR@W
copyright 版權 c!wtf,F
corporation 公司 Yb:pAzw6
cost 成本 K)N 0,Qwu
cost accounting 成本會計 61@EDIYPc
cost of labour 勞工成本 kg>>D
cost of production 生產成本 /!T> b:0
cost of manufacture 製造成本 Oy_c
cost of sales 銷貨成本 Phs-(3
cost price 成本價格 f$F*3
credit 貸方
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credit note 收款通知單 /k6fLn2;
creditor 債權人 "b,%8
crossed check 橫線支票 gQouOjfP
current account 往來活期賬戶 ; Lql_1
current asset 流動資產 >EP(~G3u
current liability 流動負債 BX< dSK
current profit and loss 本期損益 o#D.9K(
debit 借方 X?o(
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debt 債務 !'0S0a8
debtor 債務人 }}T,W.#%u
deed 契據 LFu%v7L`
deferred assets 遞延資產 qp~gP
deferred liabilities 遞延負債 n]N 96oD
delivery 交貨 x0Z5zV9
delivery expense 送貨費 }roG(
delivery order 出貨單 0rE(p2
demand draft 即期匯票 L?RF;jf
demand note 即期票據 <Kt3PyF
demurrage charge 延期費 Q6'nSBi:A_
deposit 存款 Cifd21v4
deposit slip 存款單 KQ`=t
depreciation 折舊 aGoE,5
direct cost 直接成本 i::\Z$L";i
direct labour 直接人工 %b}gDWs
director 董事 k6**u
discount 折扣 11UB4CA
discount on purchase 進貨折扣 kXc25y'blP
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