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。 33g$mUB
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acceptance 承兌 .FG%QF F~
account 賬戶 :l&Yq!5
accountant 會計員 Q89fXi0Ivb
accounting 會計 QD%!a{I
accounting system 會計制度 N-W>tng_x
accounts payable 應付賬款 \rd%$hci
accounts receivable 應收賬款 ~*x 2IPiH
accumulated profits 累積利益 glLoYRTi
adjusting entry ?#123;整記錄 Xw3j(`w$,
adjustment ?#123;整 (eSsx/
administration expense 管理費用 o59b#9
advances 預付 FLXn%/
advertising expense 廣告費 -iL:D<!Cb_
agency 代理 GSW%~9WBa
agent 代理人 >wb Uxl%{5
agreement 契約 8OiCldw:HN
allotments 分配數 W/g_XQ
allowance 津貼 4:5M,p
amalgamation 合併 4w)>}
amortization 攤銷 _s*p$/V\
amortized cost 應攤成本 -Nn<pq
annuities 年金 :$0yp`k
applied cost 已分配成本 PQp/&D4K
applied expense 已分配費用 fUr%@&~l^
applied manufacturing expense 己分配製造費用 5?Pf#kq
apportioned charge 攤派費用 ,3N>`]Km'
appreciation 漲價 X9ZHYlr+Q
article of association 公司章程 '6;
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assessment 課稅
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assets 資產 )/)[}wN;j
attorney fee 律師費 -K3d u&j
audit 審計 ]|tR8`DGZ%
auditor 審計員 U$Z<lx2P
average 平均數 I]hjv
average cost 平均成本 &>&6OV]P'
bad debt 壞賬 x-]:g&5T
balance 餘額 ]6M,s0
balance sheet 資產負債表 `!$6F:d_l
bank account 銀行賬戶 iI`vu
bank balance 銀行結存 U!NuiKaQ26
bank charge 銀行手續費 fp*6Dv_
bank deposit 銀行存款 D Q30\b"gU
bank discount 銀行貼現 at4JLbk
bank draft 銀行匯票 < Sgc6>)
bank loan 銀行借款 s1h|/7gG
bank overdraft 銀行透支 e ^oGiL~
bankers acceptance 銀行承兌 I=:"Fqj'N
bankruptcy 破產 xy
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bearer 持票人 n_Qua|R
beneficiary 受益人 YC')vv3o(
bequest 遺產
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bill 票據 /
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bill of exchange 匯票 OGIv".~s4
bill of lading 提單 {@F'
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bills discounted 貼現票據 `hdff0
bills payable 應付票據 g?Tev^D
bills receivable 應收票據 Z,O*p,Gzn
board of directors 董事會 T0Xm}i
bonds 債券 %S%I
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bonus 紅利 ]E$NJq|
book value 賬面價值 QkC*om'/!
bookkeeper 簿記員 9cHo~F|ur
bookkeeping 簿記 T~k @Z
branch office general ledger 支店往來賬戶 ^lt2,x
broker 經紀人 qZ'2M.;
brought down 接前 {kw%7}!
brought forward 接上頁 g'b|[ q
budget 預算 fgeh;cD
by-product 副產品 e4,SR(O>
by-product sales 副產品銷售 pS|K[:5
capital 股本 e5 L_<V^Jo
capital income 資本收益 s .<.6t:G4
capital outlay 資本支出 w7.,ch
capital stock 股本 !^&VZh
capital stock certificate 股票 FR[I~unqD
carried down 移後 G{]RC^Zo
carried forward 移下頁 i@.Tv.NZ
cash 現金 / Ws>;0
cash account 現金賬戶 :\JCxS=EW
cash in bank 存銀行現金 V:'F_/&X?
cash on delivery 交貨收款 "~0`4lo:Xo
cash on hand 庫存現金 h x&"f e
cash payment 現金支付 p]EugLEmG
cash purchase 現購 ) WbWp4
cash sale 現沽 {0w2K82
cashier 出?#123;員 eA86~M?<o
cashiers check 本票 ||>4XDV#
certificate of deposit 存款單折 >5#}/G&
certificate of indebtedness 借據 Ht4O5yl"
certified check 保付支票 ij;NM:|Sd
certified public accountant 會計師 ""jW'%wR
charges 費用 Qv5fK
charge for remittances 匯水手續費 v}N\z
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charter 營業執照 @B(oq1i@
chartered accountant 會計師 tiE|%jOzt
chattles 動產 :`zO%h
check 支票 9Y'pT.Gyb
che stub 支票存根 P*BRebL:
closed account 己結清賬戶 aq
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closing 結算 OcO/wA(&{
closing entries 結賬紀錄 c0'ryS_Z9
closing stock 期末存貨 %K4M`R
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closing the book 結賬 d}zh.O5P!
columnar journal 多欄日記賬 _wK.n.,S~
combination 聯合 y;Cs#eo
commission 佣金 84.L1|k
commodity 商品 >fzyD(>
common stock 普通股 WM?-
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company 公司 OQ hQ!6
compensation 賠償 CTW\Dt5
compound interest 複利 k:Y\i]#yP
consignee 承銷人 =~h b&
consignment 寄銷 :>{!%-1Z
consignor 寄銷人 0 (wu
consolidated balance sheet 合併資產負債表 t&?{+?p:
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consolidated profit and loss account 合併損益表 M%`CzCL
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consolidation 合併 Z8ea)_{#
construction cost 營建成本 0|FxSc
construction revenue 營建收入 BYX c
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contract 合同 fV|uKs(W
control account 統制賬戶 rhbz|Uq
copyright 版權 o& FOp'
corporation 公司 .)b<cH~%
cost 成本 &>,]YrU
cost accounting 成本會計
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cost of labour 勞工成本 }
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cost of production 生產成本 'w
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cost of manufacture 製造成本 O*l
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cost of sales 銷貨成本 xyL)'C
cost price 成本價格 KJ'ID
credit 貸方 'G l~P><e
credit note 收款通知單 cb /Q<i
creditor 債權人 isL
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crossed check 橫線支票 ~^' ,4<K-}
current account 往來活期賬戶 t<Yi!6
current asset 流動資產 \,G9'c 'u
current liability 流動負債 =0d|F
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current profit and loss 本期損益 U_"!\lI_yg
debit 借方 Gy/w #4xj
debt 債務 sh_;98^
debtor 債務人 lf7bx}P*
deed 契據 *uyP+f2O
deferred assets 遞延資產 I;t@w
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deferred liabilities 遞延負債 d=xjLbsZ
delivery 交貨 HXa[0VOx
delivery expense 送貨費 jXE:aWQht
delivery order 出貨單 am]M2+,2Ip
demand draft 即期匯票 {1OxJn1hd
demand note 即期票據 -{cmi
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demurrage charge 延期費 z)^|.
deposit 存款 )*]A$\Oc[
deposit slip 存款單 rpRyB9
depreciation 折舊 Jr!BDg
direct cost 直接成本 ^ f! M"@
direct labour 直接人工 SUUNC06V
director 董事 +-@n}xb@
discount 折扣 wu.l-VmGp)
discount on purchase 進貨折扣 #-;W|ib%z
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