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。 q2&&n6PYW
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acceptance 承兌 nPvR
account 賬戶 ~sMn/T*fv
accountant 會計員 izmL8U
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accounting 會計 C
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accounting system 會計制度 G'}%m;-mt
accounts payable 應付賬款 "R4~
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accounts receivable 應收賬款 .:l78>f
accumulated profits 累積利益 <J[*~v%(
adjusting entry ?#123;整記錄 2*%0m^#^6
adjustment ?#123;整 >(:KEA
administration expense 管理費用 ?8YHz
advances 預付 JFR,QUT
advertising expense 廣告費 q\d'}:kfu
agency 代理 b>Vs5nY!
agent 代理人 /DZKz"N
agreement 契約 ctH`71Y
allotments 分配數 w4RP*Da?:
allowance 津貼 ~cU,3g
amalgamation 合併 NVJvCs)3f
amortization 攤銷 0y2iS't
amortized cost 應攤成本 [4PG_k[uTJ
annuities 年金 sN^R Z0!>
applied cost 已分配成本 [rE,fR
applied expense 已分配費用 g&riio7lx
applied manufacturing expense 己分配製造費用 Z~muQ c?
apportioned charge 攤派費用 9.SPxd~
appreciation 漲價 6i=m1Yk
article of association 公司章程 9QWS[E4
assessment 課稅 [eG- &u
assets 資產 _U#ue
attorney fee 律師費 l.>QO ;
audit 審計 JF24~Q4P
auditor 審計員 lq1pgM ?Kf
average 平均數 CNfeHMT
average cost 平均成本 Kax85)9u
bad debt 壞賬 {jggiMwo.v
balance 餘額 \>:(++g
balance sheet 資產負債表 oAv L?2
bank account 銀行賬戶 {.Nt#l
bank balance 銀行結存 wzP>Cq
bank charge 銀行手續費 _g$6vx&
bank deposit 銀行存款 u_zp?Nc
bank discount 銀行貼現 1mf|:2,
bank draft 銀行匯票 6ZCt xs!
bank loan 銀行借款 UO>p-M
bank overdraft 銀行透支 olQ;XTa01F
bankers acceptance 銀行承兌 9b()ck-\F#
bankruptcy 破產 *<s|WLMG
bearer 持票人 Y
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beneficiary 受益人 M0"xDvQ
bequest 遺產 J"I{0>@
bill 票據 jJ|O]
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bill of exchange 匯票 au0)yg*V1
bill of lading 提單
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bills discounted 貼現票據 LGRX@nF#
bills payable 應付票據 6W#M[0
bills receivable 應收票據 .P-@ !Q5*
board of directors 董事會 4}fG{Bk
bonds 債券 VY Va8[}
bonus 紅利 >`8i=ZpCOS
book value 賬面價值 60^dzi!vs
bookkeeper 簿記員 TJ2$
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bookkeeping 簿記 vKol@7%N
branch office general ledger 支店往來賬戶 p>65(&N,
broker 經紀人 vSPkm)O0)
brought down 接前 |;Jcf3e(
brought forward 接上頁 ),dXaP[
budget 預算 G|IO~o0+
by-product 副產品 /_aFQ>.4n
by-product sales 副產品銷售 ] 6M- s
capital 股本 iHWl%]7sN
capital income 資本收益 n\wO[l)
capital outlay 資本支出 NR^z!+oSR
capital stock 股本 nOp\43no
capital stock certificate 股票 rjx6Ad/\
carried down 移後 }(20MW8rMc
carried forward 移下頁 /nGsl<
cash 現金
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cash account 現金賬戶 ^hRos
cash in bank 存銀行現金 |f?tyQ
cash on delivery 交貨收款 qmv%N
cash on hand 庫存現金 "qR
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cash payment 現金支付 7p@qzE
cash purchase 現購 j01#Wq_\fk
cash sale 現沽 1[:?
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cashier 出?#123;員 T>.*c6I
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cashiers check 本票 k0!b@
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certificate of deposit 存款單折 K"#np!Y)
certificate of indebtedness 借據 G8Ns?
certified check 保付支票 _{C:aIl[2
certified public accountant 會計師 .E"hsGH9h
charges 費用 pDr M8)r
charge for remittances 匯水手續費 ~t.*B& A
charter 營業執照 ]k
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chartered accountant 會計師 /mo4Q?^
chattles 動產 rpQB#
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check 支票 11Pm lzy
che stub 支票存根 ja#E}`wC4
closed account 己結清賬戶 ]fnc.^{
closing 結算 Y
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closing entries 結賬紀錄 m9a(f >C
closing stock 期末存貨 'k{pWfn=<
closing the book 結賬
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columnar journal 多欄日記賬 Z Z\,iT
combination 聯合 }{ J<Wzw
commission 佣金 0
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commodity 商品 E,>/6AU
common stock 普通股 TmvI+AY/
company 公司 b'3w.%^
compensation 賠償 ^8ZVB.Fv
compound interest 複利 {%)bxk6
consignee 承銷人 hwSn?bkw
consignment 寄銷 =*~]lz__M
consignor 寄銷人 Pp*|EW 1
consolidated balance sheet 合併資產負債表 *"d"
consolidated profit and loss account 合併損益表 N3!x7J7A
consolidation 合併 )k.;.7dXe
construction cost 營建成本 nX7{09
construction revenue 營建收入 F%UyFUz
contract 合同 Uw8 O"}U8
control account 統制賬戶 g0:mm,t\
copyright 版權 jn&[=Y-
corporation 公司 Rs$k3
cost 成本 )}0(7z
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cost accounting 成本會計 4.
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cost of labour 勞工成本 KnaQhZ
cost of production 生產成本 {r?O>KDQf(
cost of manufacture 製造成本 r n"'tvhm
cost of sales 銷貨成本 }S\ \"SBC
cost price 成本價格 -R?~Yysd7K
credit 貸方 n{s
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credit note 收款通知單 NuRxk eEO
creditor 債權人 ,edX;`#
crossed check 橫線支票 C (L1
current account 往來活期賬戶 mJ2>#j;5f
current asset 流動資產 *yN+Xm8o
current liability 流動負債 w+)MrB-}
current profit and loss 本期損益 E:a_f!
debit 借方 q"7rd?r52
debt 債務 (C
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debtor 債務人 <7NY.zvwk]
deed 契據 =;#+8w=^
deferred assets 遞延資產 B[%FZm $`M
deferred liabilities 遞延負債 9D#"Ey
delivery 交貨 ]
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delivery expense 送貨費 W3Oj6R
delivery order 出貨單 pTT7#b(t
demand draft 即期匯票 fjVGps$j
demand note 即期票據 2Dgulx5kGZ
demurrage charge 延期費 [xe(FFl+
deposit 存款 aKkL0
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deposit slip 存款單 ,_
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depreciation 折舊 e <2?O
direct cost 直接成本 3WZdP[o!
direct labour 直接人工 gVO<W.?
director 董事 9#Gz2u $
discount 折扣 9y "R,
discount on purchase 進貨折扣 'id]<<F
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