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。 PLD&/SgP*
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acceptance 承兌 w>#{Nl7gz
account 賬戶 h?_Cv
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accountant 會計員 #1Zqq([@
accounting 會計 xgDd5`W
accounting system 會計制度 +85#`{ D
accounts payable 應付賬款 :ohGG ,`Dh
accounts receivable 應收賬款 =MR.*m{
accumulated profits 累積利益
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adjusting entry ?#123;整記錄
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adjustment ?#123;整 TF]bmM})0
administration expense 管理費用 X0:V5
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advances 預付 hcn$uyP
advertising expense 廣告費 Fl0(n #L
agency 代理 %MG{KG=&o
agent 代理人 ->Z9j(JU
agreement 契約 r]q;>\T'
allotments 分配數 `iHyGfm
allowance 津貼 m(>MP/
amalgamation 合併 CzMCd
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amortization 攤銷 @jL](Mq|]
amortized cost 應攤成本 7gWT[
annuities 年金 rX7GVg@H
applied cost 已分配成本
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applied expense 已分配費用 ^b M\:z"M
applied manufacturing expense 己分配製造費用 0Q7teXRM
apportioned charge 攤派費用 } 6 ,m2u
appreciation 漲價 cI Sugk~
article of association 公司章程 * 'eE[/K
assessment 課稅 |>^5G@e
assets 資產 &9Y ^/W
attorney fee 律師費 J\@|c.ws
audit 審計 G]]"Jc
auditor 審計員 sKy3('5;
average 平均數 jz,K>
average cost 平均成本 V0)bPcS/
bad debt 壞賬
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balance 餘額 jJY{np
balance sheet 資產負債表 --fRh N>
bank account 銀行賬戶 6|mHu2qXm
bank balance 銀行結存 2jf73$F
bank charge 銀行手續費 RWg'W,v=!
bank deposit 銀行存款 noNJ+0S
bank discount 銀行貼現 {EfA#{x
bank draft 銀行匯票 #fYRsVQ
bank loan 銀行借款 OV
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bank overdraft 銀行透支 bO i-QD
bankers acceptance 銀行承兌 nND;
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bankruptcy 破產 d*YVk{s7V
bearer 持票人 &k@\k<2Ia
beneficiary 受益人 6"Ze%:AZZ
bequest 遺產 c;?J
bill 票據 nt&"?
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bill of exchange 匯票 E2xK GK
bill of lading 提單 9 NGKh3V
bills discounted 貼現票據 |(%=zb=?X
bills payable 應付票據 eJ*u]GH U
bills receivable 應收票據 C669:%
board of directors 董事會 ~6
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bonds 債券 &SG5f[
bonus 紅利 ZaBmH|k
book value 賬面價值 )x,/+R]{8l
bookkeeper 簿記員 J$W4AT
bookkeeping 簿記 YQ$LU\:
branch office general ledger 支店往來賬戶 sYq:2Wn>8Q
broker 經紀人 1> v(&;K
brought down 接前 Gx7bV}&PN
brought forward 接上頁 Z2U6<4?1%
budget 預算 n^q%_60H
by-product 副產品 &cWC&Ws"
by-product sales 副產品銷售 ~.tl7wKkR/
capital 股本 =F2`X#x_j
capital income 資本收益 /1v:eoF;
capital outlay 資本支出 x8xz33
capital stock 股本 )Q 5 x%
capital stock certificate 股票
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carried down 移後 SiYH@Wma
carried forward 移下頁 7KHQ0
cash 現金 `W >Sss
cash account 現金賬戶 y"Pd>61h
cash in bank 存銀行現金 \11+~
cash on delivery 交貨收款 QH,Fw$1
cash on hand 庫存現金 P(s:+
cash payment 現金支付 bU/4KZ'-^
cash purchase 現購 v}J0j
cash sale 現沽 aX~Jk >a0
cashier 出?#123;員 VP~(;H5%
cashiers check 本票 ]WzeJ"r {3
certificate of deposit 存款單折 $|g
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certificate of indebtedness 借據 .EPv4[2%F8
certified check 保付支票 3GNcnb
certified public accountant 會計師 }$'XV.
charges 費用 fLpWTkr0
charge for remittances 匯水手續費 .R@s6}C`}=
charter 營業執照 Sgr. V)
chartered accountant 會計師 OTGy[jY"
chattles 動產 ,N_/J4Us
check 支票 ie11syhV"
che stub 支票存根
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closed account 己結清賬戶 D66NF;7q
closing 結算 |VzXcV-"8)
closing entries 結賬紀錄 q`'"+` h
closing stock 期末存貨 1l/t|M^I
closing the book 結賬 Yo1]HG(kXB
columnar journal 多欄日記賬 pH2/."zE<
combination 聯合
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commission 佣金 _-sFJi8B
commodity 商品
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common stock 普通股 &S`g&
company 公司 Fc80HK5R
compensation 賠償 gTgoS:M"_O
compound interest 複利 >&Oql9_
consignee 承銷人 6"
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consignment 寄銷 ]DU?N7J
consignor 寄銷人 ahIDKvJ4
consolidated balance sheet 合併資產負債表 q2r$j\L%
consolidated profit and loss account 合併損益表 ar\K8mj
consolidation 合併 `|Hk+V
construction cost 營建成本 +zd/<
construction revenue 營建收入 vBJxhK-
contract 合同 %.D!J",\/K
control account 統制賬戶 9pPLOXr ,
copyright 版權 1<fW .Q)
corporation 公司 *sZH3:
cost 成本 !Vg=l[
cost accounting 成本會計 6bc\
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cost of labour 勞工成本 ;BqCjS%`N
cost of production 生產成本 Qclq^|O0
cost of manufacture 製造成本 /M::x+/T
cost of sales 銷貨成本 k0O5c[j
cost price 成本價格 |:&O!36
credit 貸方 (5E09K$
credit note 收款通知單 -ycdg'v
creditor 債權人 wPm
crossed check 橫線支票 ^iBIp#
current account 往來活期賬戶 dCS f$5
current asset 流動資產 j}B86oX
current liability 流動負債 }IZw6KiN
current profit and loss 本期損益 VH~YwO!x
debit 借方 7)Vbp--b#
debt 債務 <ShA_+Nd
debtor 債務人 4x
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deed 契據 i9De+3VqKK
deferred assets 遞延資產 ~@Q]@8Tv\
deferred liabilities 遞延負債 rX /'
delivery 交貨 !zx8I7e4
delivery expense 送貨費 mNacLkh[
delivery order 出貨單 uDXV@;6<
demand draft 即期匯票 4bp})>}jB
demand note 即期票據 "g #%d
demurrage charge 延期費 v*qbzW`
deposit 存款 oSmETk\
deposit slip 存款單 b=xn(HE8|
depreciation 折舊 *Cf!p\7!
direct cost 直接成本 Osm))Ua(
direct labour 直接人工 &Jb\}c}
director 董事 @y~kQ5k
discount 折扣 GF8wKx#J
discount on purchase 進貨折扣 K)wWqC.
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