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。 ?6=u[))M&
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acceptance 承兌 5o&noRIIr
account 賬戶 e dv&!
accountant 會計員 Fw!TTH6l0
accounting 會計 9X- w5$<
accounting system 會計制度 [%`L sY
accounts payable 應付賬款 +>uiI4g
accounts receivable 應收賬款 vm
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accumulated profits 累積利益 eumpNF%$
adjusting entry ?#123;整記錄 fI([vI
adjustment ?#123;整 WzwH;!
administration expense 管理費用 GV"Hk E;
advances 預付 0~:Eo89
advertising expense 廣告費 v3`k?jAaI
agency 代理 2iJ)K rw
agent 代理人 5RysN=czA
agreement 契約 I}S~,4
allotments 分配數 )* \N[zm
allowance 津貼 jLZ^EM-
amalgamation 合併 ~;#OQ[
amortization 攤銷 L~PBD?l
amortized cost 應攤成本 1'G&PX
annuities 年金 wcI?.
applied cost 已分配成本 D;bHX
applied expense 已分配費用 XFiP8aX<
applied manufacturing expense 己分配製造費用 +%%Ef]
apportioned charge 攤派費用 7i$)iNW
appreciation 漲價 ,sqxxq
article of association 公司章程 +nj
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assessment 課稅 ..5rW0lr
assets 資產 :p@.aD5
attorney fee 律師費 `3C dW
audit 審計 g]V_)
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auditor 審計員 Hido[
average 平均數 PqJB&:ZV
average cost 平均成本 <V~B8C!)
bad debt 壞賬 k+D"LA%J
balance 餘額 3i
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balance sheet 資產負債表 7`c\~_Df_
bank account 銀行賬戶 H`:2J8
bank balance 銀行結存 &O:IRR7p
bank charge 銀行手續費 $k,wA8OZ-
bank deposit 銀行存款 Q^H8gsv
bank discount 銀行貼現 pp2,d`01[L
bank draft 銀行匯票 oieJ7\h]m
bank loan 銀行借款 m);0sb
bank overdraft 銀行透支 fQkfU;5
bankers acceptance 銀行承兌 l[AQyR1+/
bankruptcy 破產 ?m(]@6qa
bearer 持票人 .EF(<JC?
beneficiary 受益人 =G9 9U/
bequest 遺產 IOjp'6Yr
bill 票據 e@ mjh,
bill of exchange 匯票 UBm L:Qv
bill of lading 提單 8?za&v
bills discounted 貼現票據 `Pcbc\"*y
bills payable 應付票據 Biva{'[m
bills receivable 應收票據 e` QniTkT
board of directors 董事會 :"~SKJm
bonds 債券 aJ{-m@/5
bonus 紅利 %wDE+&M
book value 賬面價值 S#^2k!(|G
bookkeeper 簿記員 L2,.af6+
bookkeeping 簿記 5p}ri,Y<
branch office general ledger 支店往來賬戶 2lc
broker 經紀人 1z6$>{FUR
brought down 接前 l:i&l?>_
brought forward 接上頁 S <RbC
budget 預算 XsXO S8
by-product 副產品 0|J]EsPxu
by-product sales 副產品銷售 $5]}]
capital 股本 Q:5^K
capital income 資本收益 p|gzU$FWbk
capital outlay 資本支出 dKk#j@[n"
capital stock 股本 <l.l6okp
capital stock certificate 股票 [qL{w&R
carried down 移後 '
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carried forward 移下頁 IW{}l=D/
cash 現金 Z0'&@P$
cash account 現金賬戶 `B A'a" $
cash in bank 存銀行現金 ^ 5D%)@~
cash on delivery 交貨收款 AbExJ~JV\g
cash on hand 庫存現金 _ g8CvH)?!
cash payment 現金支付 ]<xzCPB
cash purchase 現購 E
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cash sale 現沽 28!
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cashier 出?#123;員 F<+!28&h
cashiers check 本票 1`Ig A0V`"
certificate of deposit 存款單折 QhJuH_f 0
certificate of indebtedness 借據 4F`&W*x
certified check 保付支票 D^Gs_z$['
certified public accountant 會計師 T2ZB(B D
charges 費用 +L,V_z
charge for remittances 匯水手續費 tgVMgu
charter 營業執照 bl3?C
chartered accountant 會計師 A/c #2
chattles 動產 \V_Tc`
check 支票
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che stub 支票存根 _m.w5nJ
closed account 己結清賬戶 z@21Z`,
closing 結算 6KRC_-
closing entries 結賬紀錄 *yZ `aKfH
closing stock 期末存貨 Xmm)z
closing the book 結賬 A`:a
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columnar journal 多欄日記賬 xjy(f~'
combination 聯合 FX1H2N(
commission 佣金 Q3I^(Ll"L
commodity 商品 4o<rj4G>
common stock 普通股 7C9_;81_Dt
company 公司 vk4Q2P
compensation 賠償 X5tx(}j
compound interest 複利 5~[m]
consignee 承銷人 y}U}AUt
consignment 寄銷 &"?S0S>r!
consignor 寄銷人 oMNSQMlI
consolidated balance sheet 合併資產負債表 x^79s_h5
consolidated profit and loss account 合併損益表 _X=6M
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consolidation 合併 IQ-l%x[fue
construction cost 營建成本 $bZ-b1{c C
construction revenue 營建收入 #O8=M(- V
contract 合同 >@4AxV\
control account 統制賬戶 cF9oo%3
copyright 版權 e0Gs|c+6
corporation 公司 kr
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cost 成本 7kT X
cost accounting 成本會計 ocUBSK|K)
cost of labour 勞工成本 !)W#|sys&
cost of production 生產成本 bF+j%=
cost of manufacture 製造成本 -XwS?*O
cost of sales 銷貨成本 R>;&4Sjr
cost price 成本價格 oJ"D5d,
credit 貸方
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credit note 收款通知單 w
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creditor 債權人 ~.0'v [N
crossed check 橫線支票 Z ZCm438
current account 往來活期賬戶 8xhx*A
current asset 流動資產 WQD:~*C:
current liability 流動負債 Wyeb1
current profit and loss 本期損益 p
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debit 借方 5tLb
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debt 債務 =#<bB)59
debtor 債務人 ZBN,%P!P0
deed 契據 3=} P l,
deferred assets 遞延資產 T-/3
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deferred liabilities 遞延負債 j?k|-0
delivery 交貨 r_
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delivery expense 送貨費 [cl+AV "
delivery order 出貨單 , `EOJ"|
demand draft 即期匯票
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demand note 即期票據 *n
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demurrage charge 延期費 AP1ZIc6
deposit 存款 3#>%_
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deposit slip 存款單 DxpJP,wY3
depreciation 折舊
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direct cost 直接成本 Y>
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direct labour 直接人工 unbIfl=
director 董事 imAOYEH7}
discount 折扣 %f1IV(3Qc
discount on purchase 進貨折扣 u&UmI-
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