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。 fD>0
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acceptance 承兌 ?n]e5R(cj
account 賬戶 !uno!wUIYd
accountant 會計員 c2$&pZ
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accounting 會計 #!h +K"wX
accounting system 會計制度
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accounts payable 應付賬款 \K,piCVViN
accounts receivable 應收賬款 P@RUopu,i
accumulated profits 累積利益 9F
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adjusting entry ?#123;整記錄 %uV bI'n)
adjustment ?#123;整 xUG:x4Gz+
administration expense 管理費用 rwRb
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advances 預付 fUJ\W"qya
advertising expense 廣告費 Qey6E9eCA
agency 代理 ~w>Z !RuhT
agent 代理人 Q<e`0cu|p
agreement 契約 I{V1Le4?
allotments 分配數 +.p$Yi`
allowance 津貼 CYxrKW
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amalgamation 合併 e 1k\:]6
amortization 攤銷 cv'Fc
amortized cost 應攤成本 f%1Dn }6
annuities 年金 @3UVl^T
applied cost 已分配成本 Ya_4[vR<
applied expense 已分配費用 qZ39TTQ*p
applied manufacturing expense 己分配製造費用 ^edg@fp
apportioned charge 攤派費用 E?&
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appreciation 漲價 a%wK[yVp
article of association 公司章程 bnWKfz5
assessment 課稅 D(GAC!|/]
assets 資產 !`VO#_TJ
attorney fee 律師費 /&+6nO
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audit 審計 tv
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auditor 審計員 >VAZ^kgi
average 平均數 ;-G!jWt6Zi
average cost 平均成本 YS_9M Pi
bad debt 壞賬 1qs~[7{C1
balance 餘額 ?Z<2zm%qV
balance sheet 資產負債表 's]+.3">L1
bank account 銀行賬戶 7{vnhl(Z
bank balance 銀行結存 0shNwV1zF
bank charge 銀行手續費 ;5*)kX
bank deposit 銀行存款 J6!t"eB+
bank discount 銀行貼現 OGy/8B2c
bank draft 銀行匯票 y %k`
bank loan 銀行借款 ;'Pi(TA)
bank overdraft 銀行透支 Xcq9*!%o
bankers acceptance 銀行承兌 n},~2
bankruptcy 破產 9iQcK&D
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bearer 持票人 %;.|?gR
beneficiary 受益人 }G8RJxy
bequest 遺產 zr0_SCh;2
bill 票據 VD\pQ.=
bill of exchange 匯票 C/P,W>8
bill of lading 提單 cVZCBcKC?
bills discounted 貼現票據 7eh|5e$@
bills payable 應付票據 ^}2 ie|
bills receivable 應收票據 Fj
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board of directors 董事會 7p?6j)rj
bonds 債券 tPS.r.0#^
bonus 紅利 t[6 g9 e$
book value 賬面價值 uTRa]D_q
bookkeeper 簿記員 }*n(RnCn
bookkeeping 簿記 ];P^q`n=.
branch office general ledger 支店往來賬戶 ?l_>rSly5
broker 經紀人 Ii?"`d +JA
brought down 接前 6,'!z
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brought forward 接上頁 &DX9m4,y
budget 預算 ^i{B8]2,
by-product 副產品 s z.(_{5!
by-product sales 副產品銷售 V*l0|,9
capital 股本 bOCdf"!g
capital income 資本收益 ^uW!=%D
capital outlay 資本支出 m_H$fioha,
capital stock 股本 }6]V*Kn,
capital stock certificate 股票 Vgs( feGs
carried down 移後 p[e|N;W8A
carried forward 移下頁 laM0W5
cash 現金 XN"V{;OP1
cash account 現金賬戶 OwP9=9};
cash in bank 存銀行現金 Jkt
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cash on delivery 交貨收款 h<*l=`#
cash on hand 庫存現金 .2hQ!)+
cash payment 現金支付 Y#PbC
cash purchase 現購 "b*.>QuZ
cash sale 現沽 a4,bP*H
cashier 出?#123;員 +1p>:cih
cashiers check 本票 w\Q3h`.
certificate of deposit 存款單折 J
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certificate of indebtedness 借據 M[_~7~4
certified check 保付支票 @2
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certified public accountant 會計師 u+s#Fee I
charges 費用
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charge for remittances 匯水手續費 4j!MjlG$
charter 營業執照 ]}9y>+>
chartered accountant 會計師 2 c'=^0:
chattles 動產 -!MDYj +U
check 支票 9B'l+nP
che stub 支票存根 i{VjSWq
closed account 己結清賬戶 ,ewg3mYHC&
closing 結算 +D4Nu+~BSN
closing entries 結賬紀錄 76)(G/
closing stock 期末存貨 *6Rl[eXS
closing the book 結賬 2 <&-
columnar journal 多欄日記賬 NV;5T3
combination 聯合 q yy.3-(
commission 佣金 8N6a= [fv<
commodity 商品 _\"
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common stock 普通股 xn@?CP`-y
company 公司 KLqu[{y.'
compensation 賠償 |1 is!leP
compound interest 複利 fB"3R-H?O
consignee 承銷人 c6s(f
consignment 寄銷 P,iLqat
consignor 寄銷人 $t1]w]}d
consolidated balance sheet 合併資產負債表 8Mg4y1)RU
consolidated profit and loss account 合併損益表 2k"a%#H8
consolidation 合併 lIzJO$8cM
construction cost 營建成本 nB,FJJ{kb
construction revenue 營建收入 35RH|ci&
contract 合同 1y0.tdI(
control account 統制賬戶 FPMhHHM
copyright 版權 4>Uo0NfL
corporation 公司 ~c?yHpZx%
cost 成本 I6y&6g
cost accounting 成本會計 ADv
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cost of labour 勞工成本
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cost of production 生產成本 8)"KPr63M
cost of manufacture 製造成本 ;
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cost of sales 銷貨成本 {, APZ`q|
cost price 成本價格 tt J,rM
credit 貸方 _5U
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credit note 收款通知單 )r?i^D&4
creditor 債權人 y13=y}dyDH
crossed check 橫線支票 //ZB B,[@
current account 往來活期賬戶 J@Zm8r<
current asset 流動資產 .j}u'!LKul
current liability 流動負債 s
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current profit and loss 本期損益 h
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debit 借方 9d[0i#` :q
debt 債務 jcq(=7j
debtor 債務人 `t!iknOQ$
deed 契據 6-KC[J^Xo
deferred assets 遞延資產 crgYr$@s?
deferred liabilities 遞延負債 & p_;&P_
delivery 交貨 3<mv9U(
delivery expense 送貨費 AF3t#)q
delivery order 出貨單 Go`omh
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demand draft 即期匯票 q`$QroZT"
demand note 即期票據 k}lx!Ck
demurrage charge 延期費 w,}}mC)\*
deposit 存款 /mD KQ<
deposit slip 存款單 V'K$:9^x[8
depreciation 折舊 /WHhwMc!
direct cost 直接成本 =l7LEkR
direct labour 直接人工 )&R;!#;5
director 董事 ?sS'T7r
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discount 折扣 Plq[Ml9
discount on purchase 進貨折扣 lC_zSmT
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