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。 yUN>mD-
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acceptance 承兌 hOYP~OR
account 賬戶 GHO6$iM)[
accountant 會計員 m:c0S8#:
accounting 會計 3U'l'H,
accounting system 會計制度 7u:QT2=&
accounts payable 應付賬款 =&)R2pLs*
accounts receivable 應收賬款 yG^pND>_df
accumulated profits 累積利益 xkQT#K=i
adjusting entry ?#123;整記錄 }tQ^ch; Q
adjustment ?#123;整 J(SGa Hm@
administration expense 管理費用 [@2$W?0i
advances 預付 DUwms"I,%
advertising expense 廣告費 xX@9wNYD
agency 代理 "y60YYn-#J
agent 代理人
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agreement 契約 A6
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allotments 分配數 /I:&P Pff
allowance 津貼 a+j"8tHu$
amalgamation 合併 y[zjs^-vCv
amortization 攤銷 AwZz}J+
amortized cost 應攤成本 vSY
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annuities 年金 e|q~t
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applied cost 已分配成本 iz 0:
applied expense 已分配費用 TkVqv v
applied manufacturing expense 己分配製造費用 >uYU_/y$2
apportioned charge 攤派費用 ltKMvGEF
appreciation 漲價 OlgM7Vrl
article of association 公司章程 !;K zR&
assessment 課稅 L4ZB0PmN'
assets 資產 UjMWSPEBy
attorney fee 律師費 y&V'GhW!dd
audit 審計 T:" .{h-i
auditor 審計員 ff]fN:}V
average 平均數 4(,M&NC
average cost 平均成本 lqmr`\@)
bad debt 壞賬 Z@bSkO<Y
balance 餘額 ;0`IFtz
balance sheet 資產負債表 =2YXh,i
bank account 銀行賬戶 F,V|In
bank balance 銀行結存 ]0g p.R
bank charge 銀行手續費 Ro;I%j
bank deposit 銀行存款 r`pf%9k
bank discount 銀行貼現 rM?
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bank draft 銀行匯票 ;/H/Gn+
bank loan 銀行借款 pK ^$^*#
bank overdraft 銀行透支 Mcq!QaO}&
bankers acceptance 銀行承兌 4_# (y^9
bankruptcy 破產 %j2$ ezud
bearer 持票人 t*)!BZ
beneficiary 受益人 ]^Xj!01~
bequest 遺產 IyM:9=}5
bill 票據 "y5bODq3t
bill of exchange 匯票 5#y_EpL"
bill of lading 提單 oArXP\#
bills discounted 貼現票據 Ug384RzHN
bills payable 應付票據 <AK9HPxP
bills receivable 應收票據 >x6)AH.
board of directors 董事會 #$]8WSl
bonds 債券 ]]e>Jym
bonus 紅利 h
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book value 賬面價值 saDu'SmYV
bookkeeper 簿記員 C=IN "
bookkeeping 簿記 [KCR@__
branch office general ledger 支店往來賬戶 Xq<_r^
broker 經紀人 p 16+(m
brought down 接前 4P"XT
brought forward 接上頁 dn:\V?9
budget 預算 !R@jbM
by-product 副產品 p=^6V"'
by-product sales 副產品銷售 p/G9P +?
capital 股本 m77!i>V)
capital income 資本收益 >UV}^OO
capital outlay 資本支出 dk"@2%xJ2d
capital stock 股本 t/3HX]B_
capital stock certificate 股票 ^8YBW<9
carried down 移後 1f'msy/
carried forward 移下頁 ,`YIcrya:
cash 現金 _xy[\X;9
cash account 現金賬戶 y7R=zkd
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cash in bank 存銀行現金 H/Rzs$pnv
cash on delivery 交貨收款 4j'`,a=
cash on hand 庫存現金 t<j_` %`8
cash payment 現金支付 +n$ruoRJh
cash purchase 現購 }8s&~fH
cash sale 現沽 %;|dEY
cashier 出?#123;員 $My~sN8
cashiers check 本票 /8Z&Y`G
certificate of deposit 存款單折 URt+MTU[
certificate of indebtedness 借據 owI:Qs_/4
certified check 保付支票 Wyow MFp
certified public accountant 會計師 0{u%J%;
charges 費用 h0HK~S#xBv
charge for remittances 匯水手續費 =''b `T$
charter 營業執照 0c8_&
chartered accountant 會計師 EziGkbpd@
chattles 動產 JIHIKH-#
check 支票 "@|rU4Y
che stub 支票存根 X[f)0w%
closed account 己結清賬戶 mahNQ5 W*)
closing 結算 Q04
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closing entries 結賬紀錄 z-:>[Sn
closing stock 期末存貨 %<'.c9u5
closing the book 結賬 ZLdIEBi=
columnar journal 多欄日記賬 SLUQFoz}
combination 聯合 -yTIv*y
commission 佣金 A)Rh
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commodity 商品 & JJ*?Dl
common stock 普通股 4sW~7:vU
company 公司 da_0{;wR
compensation 賠償 K
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compound interest 複利 'KT(;Vof
consignee 承銷人 "Nz@jv?
consignment 寄銷 %o{IQ4Lz#
consignor 寄銷人 1L!jI2~x}
consolidated balance sheet 合併資產負債表 @`8a3sL)
consolidated profit and loss account 合併損益表 ez)Ks`
consolidation 合併 $$< I}eMd>
construction cost 營建成本 jzZ]+'t
construction revenue 營建收入 N8x.D-=gG
contract 合同 <"xqt7f
control account 統制賬戶 m~fDDQs
copyright 版權 c@)?V>oe
corporation 公司 <P6d
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cost 成本 '
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cost accounting 成本會計 eT ]*c?"
cost of labour 勞工成本 0PsQ
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cost of production 生產成本 ^U96p0H"T
cost of manufacture 製造成本 6l &!4r@}
cost of sales 銷貨成本 i1A<0W|
cost price 成本價格 6Z2|j~
credit 貸方 U~t!
credit note 收款通知單 ,"{e$|iY
creditor 債權人 VeZd\Oe
crossed check 橫線支票 ~C>Q+tR8
current account 往來活期賬戶 x;-D}#
current asset 流動資產 +Ar4X-A{y
current liability 流動負債 q^n
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current profit and loss 本期損益 <*-8E(a
debit 借方 X8?@Y@
debt 債務 ;ceg:-Zqo
debtor 債務人 O=lRI)6w@e
deed 契據
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deferred assets 遞延資產 H@~tJ\L
deferred liabilities 遞延負債 9
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delivery 交貨 nZc6
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delivery expense 送貨費 Msfxce
delivery order 出貨單 jp@X,HES
demand draft 即期匯票 csxn"Dz\
demand note 即期票據 -1`}|t;
demurrage charge 延期費 MpvGF7H
deposit 存款 aNQ(xiskb
deposit slip 存款單 wL^x9O|`p9
depreciation 折舊 m}zXy\
direct cost 直接成本 ;l `Ufx
direct labour 直接人工 JO&RuAq
director 董事 NYs<`6P:Y
discount 折扣 Qu7ML]e?z
discount on purchase 進貨折扣 |TkicgeS
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