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。 =v4r M0m,
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acceptance 承兌 + sywgb)
account 賬戶 /X^3=-{8
accountant 會計員 +rsl(
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accounting 會計 J,0pe\5
accounting system 會計制度 Y62u%':X
accounts payable 應付賬款 UiR,^/8ED
accounts receivable 應收賬款 inPE/Ux
accumulated profits 累積利益 ]A]Ft!`6z
adjusting entry ?#123;整記錄 ~|'y+h
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adjustment ?#123;整 yS)-&t!;
administration expense 管理費用 Ln=>@
advances 預付 k%]DT.cE
advertising expense 廣告費 &{zwM |Q@?
agency 代理 UW hn1N
agent 代理人 4e+BqCriC*
agreement 契約 7Ai o`&^
allotments 分配數 ESD<8OR
allowance 津貼 Jh$"f r3
amalgamation 合併 4`8IFK
amortization 攤銷 ', sQ/#S
amortized cost 應攤成本 4|6&59?pnc
annuities 年金 T9z4W]T
applied cost 已分配成本 6Z(*cf/s
applied expense 已分配費用 N.0HfYf
applied manufacturing expense 己分配製造費用 CF|moc:;
apportioned charge 攤派費用 I z}2
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appreciation 漲價 4ZI!,lv*
article of association 公司章程
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assessment 課稅 jby~AJf%
assets 資產 q%-&[%l
attorney fee 律師費 D3S+LV
audit 審計 z;dcAdz9
auditor 審計員 IXZ(]&w
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average 平均數 #
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average cost 平均成本 {sC@N![
bad debt 壞賬 d"H<e}D
balance 餘額 {)B9Z
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balance sheet 資產負債表 ORowx,(hX
bank account 銀行賬戶 T?X^0UdJj
bank balance 銀行結存 k42b:W5%
bank charge 銀行手續費 \6 \hnP
bank deposit 銀行存款 #PPR"w2g
bank discount 銀行貼現 k> b&xM
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bank draft 銀行匯票 VQ`,#`wV
bank loan 銀行借款 uAu( +zV2
bank overdraft 銀行透支 J3;Tm~KJ_
bankers acceptance 銀行承兌 V@vhj R4r\
bankruptcy 破產 g4N%PV8
bearer 持票人 2GSgG.%SSM
beneficiary 受益人 #P(l2 (
bequest 遺產 ?k{|Lk
bill 票據 bh6d./
bill of exchange 匯票 M#OHY*
bill of lading 提單 W|ReLM\
bills discounted 貼現票據 aS,a_b
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bills payable 應付票據 S8O)/Sg=
bills receivable 應收票據 g<fDY6jt
board of directors 董事會 1"}B]5!
bonds 債券 j]pohxn$5
bonus 紅利 J?Ck4dQ
book value 賬面價值 LGIalf*7
bookkeeper 簿記員 }0QN[$H!
bookkeeping 簿記 PzjaCp'
branch office general ledger 支店往來賬戶 sNm,Fmuz:
broker 經紀人 n`% 2Mj c
brought down 接前 NMXnrvS&
brought forward 接上頁 42fprt
budget 預算 um;:fT+
by-product 副產品 "H>.':c"+3
by-product sales 副產品銷售 H(G!t`K
capital 股本
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capital income 資本收益 R'zu"I
capital outlay 資本支出 d
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capital stock 股本 k, f)2<
capital stock certificate 股票 0Cl,8P
carried down 移後 tpXa*6
carried forward 移下頁 *4t-e0]j@w
cash 現金 zI:(33
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cash account 現金賬戶 &K>cW$h=a
cash in bank 存銀行現金 `gt:gx>a
cash on delivery 交貨收款 }sv!=^}BY3
cash on hand 庫存現金 YMT8p\#rp
cash payment 現金支付 t9.,/o,
cash purchase 現購 YG4WS |
cash sale 現沽
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cashier 出?#123;員 ,eDD:#)$}
cashiers check 本票 !\^jt%e&
certificate of deposit 存款單折 a:A n=NA
certificate of indebtedness 借據 5G#$c'A{4
certified check 保付支票 RlrZxmPV>O
certified public accountant 會計師 F;u7A]H^
charges 費用 Q
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charge for remittances 匯水手續費 G$C}?"
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charter 營業執照 0#QKVZq2>
chartered accountant 會計師
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chattles 動產 ^ Hg/P8q
check 支票 :[xvlW29
che stub 支票存根 f ba&`
closed account 己結清賬戶 S ZlC4=6c
closing 結算 2Z)4(,
closing entries 結賬紀錄 f^p^Y
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closing stock 期末存貨 :\b|dvI<
closing the book 結賬 $2KK:{VX
columnar journal 多欄日記賬 6\4Z\82
combination 聯合 "(,2L,Zh
commission 佣金 k#C
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commodity 商品 5;mRGY
common stock 普通股 q\Rq!7
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company 公司 ]]TqP{H
compensation 賠償 :=<0=JE#
compound interest 複利 p&^J=_O
consignee 承銷人 qbiK^gR
consignment 寄銷 ]tB@kBi "
consignor 寄銷人 _ 5"+Dv
consolidated balance sheet 合併資產負債表 t<63 8`{kk
consolidated profit and loss account 合併損益表 ;F5"}x
consolidation 合併 mu[Op*)
construction cost 營建成本 @TzvT3\q
construction revenue 營建收入 B>z?ClH$R
contract 合同 uvnI>gv
control account 統制賬戶 sWHyL(C@
copyright 版權 m`y9Cuk
corporation 公司 sb^mLH] 3
cost 成本 #f{lC0~vA
cost accounting 成本會計 rkDi+D6`q
cost of labour 勞工成本 6Ps.E
cost of production 生產成本 FI"HJwAs
cost of manufacture 製造成本 Icx7.
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cost of sales 銷貨成本 ~$<UE}qp
cost price 成本價格 E!J=8C.:
credit 貸方 PcC/_+2
credit note 收款通知單 /=)
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creditor 債權人 +
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crossed check 橫線支票 O9s?h3
current account 往來活期賬戶 ?Go!j?#a
current asset 流動資產 w^q7n
current liability 流動負債 B=n[)"5fBO
current profit and loss 本期損益 sw;|'N$:<
debit 借方 WO X}Sw"
debt 債務 m#e*c[*G
debtor 債務人 `Ye8
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deed 契據 W:`#% :C
deferred assets 遞延資產 dNiH|-$an
deferred liabilities 遞延負債 8(f:U@BS
delivery 交貨 eC! #CK
delivery expense 送貨費 ]$A(9Pn"
delivery order 出貨單 '<dgT&8C
demand draft 即期匯票 4)kG-[#
demand note 即期票據 !eI2r
demurrage charge 延期費 mchJmZ{A
deposit 存款 L',mKOej
deposit slip 存款單 sOBu7!G%
depreciation 折舊 5Bjgr
direct cost 直接成本 "6CMA0R
direct labour 直接人工
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director 董事 SA;#aj}rV
discount 折扣 ik.A1j9oN
discount on purchase 進貨折扣 `P}9i@C
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