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。 &RL
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acceptance 承兌 La9:qpj
account 賬戶 H
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accountant 會計員 =_:Mx'7
accounting 會計 =`W#R
accounting system 會計制度 >)6d~
accounts payable 應付賬款 sG K7Uy
accounts receivable 應收賬款 cI/Puh^3
accumulated profits 累積利益 }*>xSb1
adjusting entry ?#123;整記錄 kX8Ey
adjustment ?#123;整 xwjiNJ Gj
administration expense 管理費用 N`xXH
advances 預付 ^9`S`Bhp
advertising expense 廣告費 YU6D;
agency 代理 CjT]!D)s
agent 代理人 U0fr\kM
agreement 契約 4E
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allotments 分配數 [MI ?
allowance 津貼 l`(pV ;{W
amalgamation 合併 %Xjg
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amortization 攤銷 K^f&+`v6_
amortized cost 應攤成本 FL?Ndy"I
annuities 年金 'eDV-cB
applied cost 已分配成本 q2}6lf,J
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applied expense 已分配費用 Dxp.b$0t
applied manufacturing expense 己分配製造費用 + )lkH
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apportioned charge 攤派費用 0Ma3
appreciation 漲價 sMHP=2##
article of association 公司章程 =Eb4Iyz
assessment 課稅 RQQ\y`h`
assets 資產 C
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attorney fee 律師費 sRaTRL2
audit 審計 -![>aqWmj1
auditor 審計員 *h4x`luJ
average 平均數 ''3b[<
average cost 平均成本 Q=n2frW(T
bad debt 壞賬 Q)L6+gW^
balance 餘額 GS&iSjw
balance sheet 資產負債表 d
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bank account 銀行賬戶 W0;MGBfb
bank balance 銀行結存 &{zRuF
bank charge 銀行手續費 1 Q6~O2a
bank deposit 銀行存款 eccJt
bank discount 銀行貼現 -]!zj#&
bank draft 銀行匯票 TJ+,G4z
bank loan 銀行借款 FQqk+P!
bank overdraft 銀行透支 RElIWqgY
bankers acceptance 銀行承兌 uB>OS1=
bankruptcy 破產 7L !$hk
bearer 持票人 !v68`l15
beneficiary 受益人 -W'T3_
bequest 遺產 z(
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bill 票據 _,bDv`>Ra
bill of exchange 匯票 y\@INA^
bill of lading 提單 `w
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bills discounted 貼現票據 Q1^kU0M }
bills payable 應付票據 #Zj3SfU~`
bills receivable 應收票據 e763yd
board of directors 董事會 45U!\mG
bonds 債券 t~kh?u].j
bonus 紅利 AZf$XHP2
book value 賬面價值 y$`@QRW
bookkeeper 簿記員 kmu r={IR
bookkeeping 簿記 )=5,S~IT
branch office general ledger 支店往來賬戶 )Nnrsa
broker 經紀人 vV*i)`IXe
brought down 接前 (K`@OwD
brought forward 接上頁 H}PZJf_E
budget 預算 :e!
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by-product 副產品 2P2/]-6s#r
by-product sales 副產品銷售 R@A"U[*
capital 股本 i(an]%'v
capital income 資本收益 <Oihwr@5<
capital outlay 資本支出 Cd'`rs}3
capital stock 股本 "pTU&He
capital stock certificate 股票 gH:+$FA
carried down 移後 1dl(`=^X
carried forward 移下頁 .~7:o.BE`n
cash 現金 91\]Dg
cash account 現金賬戶 ~fY\;
cash in bank 存銀行現金 ,HECHA_"
cash on delivery 交貨收款 u}eLf'^ZCe
cash on hand 庫存現金 u5rHQA0%
cash payment 現金支付 ='Fh^]*5
cash purchase 現購 6S&OE k
cash sale 現沽 )JXy>q#
cashier 出?#123;員 ?5<x$YI
cashiers check 本票 Yx':~
certificate of deposit 存款單折 J?_-Dg(=
certificate of indebtedness 借據 G6q*U,
certified check 保付支票 f?W" ^6Df
certified public accountant 會計師
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charges 費用 4gh`
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charge for remittances 匯水手續費 |H&&80I
charter 營業執照 4`'V%)M
chartered accountant 會計師 P]<15l
chattles 動產 s}g3*_"
check 支票 <m0m8p"G
che stub 支票存根 > K s.
closed account 己結清賬戶 pz ~REsx
closing 結算 Wo7`gf_ (
closing entries 結賬紀錄 >TG#
closing stock 期末存貨
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closing the book 結賬 ,iMdv+
columnar journal 多欄日記賬 }dpE>
combination 聯合 K8 Hj)$E61
commission 佣金 k\Z@B!VAq
commodity 商品 +6Ye'IOG
common stock 普通股 nUScDb2|
company 公司 gVI T6"/
compensation 賠償 }.N~jx0R
compound interest 複利 wj 15Og?
consignee 承銷人 6wH:jd9,
consignment 寄銷 ;YYnIb(
consignor 寄銷人 .tA=5QY,
consolidated balance sheet 合併資產負債表 w-P;E!gTt
consolidated profit and loss account 合併損益表 &x)n K
consolidation 合併 jQ3&4>g j
construction cost 營建成本 2U&+K2
construction revenue 營建收入 iH>IV0
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contract 合同 Mk8k,"RG&Z
control account 統制賬戶 Y
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copyright 版權 \:9<d@?
corporation 公司 C=8IQl[^e
cost 成本 VYnB&3%DF
cost accounting 成本會計 &EJ/Rl
cost of labour 勞工成本 ,*Wp$
cost of production 生產成本 [7h/ 2La#
cost of manufacture 製造成本 o,[Em<
cost of sales 銷貨成本 Kj/Lcx;bh
cost price 成本價格 }#phNn
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credit 貸方 3*#$:waGd
credit note 收款通知單 `Ln1g@
creditor 債權人 (je`sV
crossed check 橫線支票 OXS.CFZM
current account 往來活期賬戶 w}0rDWuR[
current asset 流動資產 lY[\eQ
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current liability 流動負債 hq?F81
current profit and loss 本期損益 {=6CL'_
debit 借方 cK
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debt 債務 ?^WX]SAl
debtor 債務人 6f)
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deed 契據 (o4':/es
deferred assets 遞延資產 +2g
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deferred liabilities 遞延負債 2hY"bpGW
delivery 交貨 vDCbD#.6
delivery expense 送貨費 ~toR)=Yv
delivery order 出貨單 {hVc,\A
demand draft 即期匯票 RmJ|g<
demand note 即期票據 K6s tkDhb
demurrage charge 延期費 BFZ\\rN`
deposit 存款 &(h@]F!
deposit slip 存款單 ce7$#
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depreciation 折舊 ubQr[/
direct cost 直接成本 B/dJ
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direct labour 直接人工 t(1gJZs>kX
director 董事 ?d_vD@+\
discount 折扣 V$bq|r
discount on purchase 進貨折扣 ?f:ND1jU
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