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。 W."f8ow
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acceptance 承兌 qSiWnN8D
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account 賬戶 LAZVW</
accountant 會計員 /r.6XZs6
accounting 會計 !E&MBAKy
accounting system 會計制度
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accounts payable 應付賬款 uMFV%+I
accounts receivable 應收賬款 Q;26V4
accumulated profits 累積利益 d\]O'U)s
adjusting entry ?#123;整記錄 $3\yf?m}q
adjustment ?#123;整 d(L{!mm
administration expense 管理費用 vD=%`G[m
advances 預付 MTmO>V&O
advertising expense 廣告費 `mB.pz[
agency 代理 5()Fvae{k
agent 代理人 30 7fBa
agreement 契約 6[==BbZ
allotments 分配數 !dv-8C$U
allowance 津貼 +Z+ExS<#z
amalgamation 合併 HZ\k-!2
amortization 攤銷 G :4;y7
amortized cost 應攤成本 Q\#UWsN(T/
annuities 年金 D<nxr~pQ
applied cost 已分配成本 2a[9h#
applied expense 已分配費用 /4C`k=>
applied manufacturing expense 己分配製造費用 Bxv8RB
apportioned charge 攤派費用 |U=(b,
appreciation 漲價 5G?.T
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article of association 公司章程 7c::Qf[|
assessment 課稅 VG#Q;Xd}
assets 資產 :dDxxrs"
attorney fee 律師費 aJ2H.
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audit 審計 V} bM!5 H
auditor 審計員 rl|
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average 平均數 ahp1!=Z-=
average cost 平均成本 2X_ >vIlEm
bad debt 壞賬 ~hD{coVTI
balance 餘額 @+dHF0aXd
balance sheet 資產負債表 3'@&c?Fye
bank account 銀行賬戶 ^K*-G@B
bank balance 銀行結存 BE%Z\E[[m
bank charge 銀行手續費 6_ ]8\n
bank deposit 銀行存款 #>q[oie1e
bank discount 銀行貼現 X,Zd=
bank draft 銀行匯票 0P9Wy!f7
bank loan 銀行借款 ;o >WXw
bank overdraft 銀行透支 CZfE
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bankers acceptance 銀行承兌 l"L+e! B~
bankruptcy 破產 #HDe
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bearer 持票人 0UD"^zgY
beneficiary 受益人 ]BfR.,,
bequest 遺產 kJeu40o
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bill 票據 %Qd3BZ
bill of exchange 匯票 bs:QG1*.
bill of lading 提單 f+^c@0que
bills discounted 貼現票據 xA9V$# d|
bills payable 應付票據 &(0N.
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bills receivable 應收票據 s7|3zqi
board of directors 董事會 `5<1EGJsD
bonds 債券 -eq=4N=s
bonus 紅利 "VQ|Ed
book value 賬面價值 CK Mv7
bookkeeper 簿記員 U IQ 6SvM
bookkeeping 簿記 .xnQd^qoac
branch office general ledger 支店往來賬戶 )rbc;{.
broker 經紀人 ?.j,Bq5At
brought down 接前 =g[H]-Ee
brought forward 接上頁 %/md"S
budget 預算 kc|>Q7~{
by-product 副產品 UU"d_~pp
by-product sales 副產品銷售 ^#7viZ*
capital 股本 {DS\!0T-X
capital income 資本收益 !?n50
capital outlay 資本支出 I1~G$)w#
capital stock 股本 :@WLGK*u.
capital stock certificate 股票 x{2o[dK4}
carried down 移後 :Lc3a$qtx5
carried forward 移下頁 j
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cash 現金 -7,vtd[h
cash account 現金賬戶
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cash in bank 存銀行現金 WRY~fM
cash on delivery 交貨收款 gTuX *7w
cash on hand 庫存現金 F\Y,JUn[G
cash payment 現金支付 w@2~`<Hk'"
cash purchase 現購 -P*
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cash sale 現沽 6_Fpca3L
cashier 出?#123;員 ,?fN#gc :
cashiers check 本票 n)Hk8)^8
certificate of deposit 存款單折 GP Ix@k
certificate of indebtedness 借據 KKV)DExv?
certified check 保付支票 wYa0hNd
certified public accountant 會計師 ?U$}Rsk{#
charges 費用 y
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charge for remittances 匯水手續費 ]|;7R^o3|
charter 營業執照 O<bDU0s{M
chartered accountant 會計師 Ys)+9yPPn
chattles 動產 v'K
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check 支票 G~O" / WM
che stub 支票存根 R[6 r(h
closed account 己結清賬戶 DqRLx85d1
closing 結算 {$3j/b
closing entries 結賬紀錄 k RQ~hRT6
closing stock 期末存貨 5a8JVDLX^
closing the book 結賬 >@z d\}@W
columnar journal 多欄日記賬 ;Sy/N||
combination 聯合 p EY>A_F
commission 佣金 a (P^e)<
commodity 商品 ]DGGcUk7
common stock 普通股 _F3KFQ4,S-
company 公司 /cM 5
compensation 賠償 _`slkwP.
compound interest 複利 lGl[^
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consignee 承銷人 iJEB?y
consignment 寄銷 _w
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consignor 寄銷人 uAc@ Z-
consolidated balance sheet 合併資產負債表 }7-7
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consolidated profit and loss account 合併損益表
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consolidation 合併 q^)=F_QvG
construction cost 營建成本 v/]Qq
construction revenue 營建收入 te4F"
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contract 合同 Wk7L:uK
control account 統制賬戶 vU ?b"n
copyright 版權 <>SR 4
corporation 公司 mu 2
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cost 成本 U LV)0SB
cost accounting 成本會計 \FIa,5k8
cost of labour 勞工成本 ~*jsB=XM/
cost of production 生產成本 H&~5sEGa
cost of manufacture 製造成本 dK[*
cost of sales 銷貨成本 1 ,#{X3
cost price 成本價格 XulaPq
credit 貸方 iTj"lA
credit note 收款通知單 ,Le&I9
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creditor 債權人 -J-3_9I
crossed check 橫線支票 NG!>7$@RV
current account 往來活期賬戶 Rrh<mo(yj#
current asset 流動資產 e$ThSh\+(
current liability 流動負債 dCa}ITg
current profit and loss 本期損益 S`ax*`
debit 借方 |\i:LG1
debt 債務 ?SB[lbU
debtor 債務人 (~q#\
deed 契據 - 3C* P
deferred assets 遞延資產 R;0W+!fE
deferred liabilities 遞延負債 c1pq]mz|z
delivery 交貨 JRHf.?
delivery expense 送貨費 D?iy.Dg
delivery order 出貨單 NFrNm'v
demand draft 即期匯票 C/{nr-V3u
demand note 即期票據 @SKO~?7T
demurrage charge 延期費 HXD*zv@ *6
deposit 存款 'LJ %.DJ
deposit slip 存款單 (eCF>Wh^m
depreciation 折舊 ,[Dh2fPM,
direct cost 直接成本 d9`3EP)n
direct labour 直接人工 3~cS}N T
director 董事 [$
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discount 折扣 "[%;B0J
discount on purchase 進貨折扣 9\AEyaJFZ
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