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。 OJAIaC\
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acceptance 承兌 28.~iw
account 賬戶 U/l?>lOD\
accountant 會計員 1O/
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accounting 會計 {eS|j=
accounting system 會計制度 g\SrO {*
accounts payable 應付賬款 5ETip'<KT6
accounts receivable 應收賬款 _+l1b"^s1
accumulated profits 累積利益 ;)AfB#:d
adjusting entry ?#123;整記錄 *l&S-=]
adjustment ?#123;整 hr05L<?H
administration expense 管理費用 GB7/x*u
advances 預付 x#.C4O09
advertising expense 廣告費 !p/%lU65
agency 代理 {LHR!~d}5f
agent 代理人 =ONHKF[UJ
agreement 契約 .
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allotments 分配數 -_C#wtC
allowance 津貼 1BHG'y
amalgamation 合併 T:]L/wCj
amortization 攤銷 u"1rF^j6k
amortized cost 應攤成本 :#k &\f-Y
annuities 年金 !~]<$WZV
applied cost 已分配成本 5q9s,r_
applied expense 已分配費用 ^~`?>}MJ
applied manufacturing expense 己分配製造費用 sZ,Y60s8a
apportioned charge 攤派費用 =Z=o#46JY
appreciation 漲價 5irwz
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article of association 公司章程 g-c ;}qz
assessment 課稅 CIU1R;
assets 資產 4(6b(]G'#
attorney fee 律師費 WY^W.1X
audit 審計 sg'pO*_&
auditor 審計員 05yZad*
average 平均數
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average cost 平均成本 8to8!(
bad debt 壞賬 zZcnijWb
balance 餘額 $$b
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balance sheet 資產負債表 D8&`R
bank account 銀行賬戶 O$/o'"@ /
bank balance 銀行結存 yz8mP3"c:o
bank charge 銀行手續費 g~V+4+
bank deposit 銀行存款 pG1WXbqW
bank discount 銀行貼現 X@@8"@/u|*
bank draft 銀行匯票 (C4fG@n
bank loan 銀行借款 WE]e
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bank overdraft 銀行透支 KL$bqgc(p3
bankers acceptance 銀行承兌 2(5ebe[
bankruptcy 破產 z#BR5jF
bearer 持票人 !Z
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beneficiary 受益人 ;%tF58&
bequest 遺產 (=D&A
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bill 票據 DCqY|4Qc
bill of exchange 匯票 w 4[{2
bill of lading 提單 .EM`.
bills discounted 貼現票據 2'=T[<nNB
bills payable 應付票據 ctE\ q
bills receivable 應收票據 AJ#Nenmj
board of directors 董事會 g&/T*L
bonds 債券 gbVdOm
bonus 紅利 ~4"qV_M
book value 賬面價值 W9NX=gE4
bookkeeper 簿記員 q6YX M
bookkeeping 簿記 &0f5:M{P
branch office general ledger 支店往來賬戶 McB[|PmC
broker 經紀人 Ft}@1w5
brought down 接前 n ; {76Q
brought forward 接上頁 %|s+jeUDn|
budget 預算 Ua!aaq&
by-product 副產品 .\>v0Du
by-product sales 副產品銷售 mI 74x3 [
capital 股本 6{=\7AY
capital income 資本收益 d!eYqM7-G
capital outlay 資本支出 $D G?M6
capital stock 股本 8WnwQ%;m?
capital stock certificate 股票 *6q5S4 r
carried down 移後 &b:1I7Cp*
carried forward 移下頁 vVOh3{e|
cash 現金 7uzkp&+:
cash account 現金賬戶
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cash in bank 存銀行現金 #%DE;
cash on delivery 交貨收款 s[UHe{^T
cash on hand 庫存現金 T=ev[ mS
cash payment 現金支付 6j
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cash purchase 現購 |\pbir
cash sale 現沽 ` V##Y
cashier 出?#123;員 ti
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cashiers check 本票 EFz&N\2
certificate of deposit 存款單折 #ep`nf0x
certificate of indebtedness 借據 ;+ "+3
certified check 保付支票 eio4k-
certified public accountant 會計師 !r<pmr3f@7
charges 費用 50X([hIr
charge for remittances 匯水手續費 $< JaLS
charter 營業執照 WlU0:(d
chartered accountant 會計師 -fDnA4;
chattles 動產 q.;u?,|E/
check 支票 /'/Xvm3
che stub 支票存根 @{2
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closed account 己結清賬戶 \
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closing 結算 DMO Mh#[
closing entries 結賬紀錄 *WuID2cOI
closing stock 期末存貨
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closing the book 結賬 {tWf
columnar journal 多欄日記賬 D A\2rLs
combination 聯合 m^zUmrj[
commission 佣金 ?{[
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commodity 商品 yU*8|FQbP
common stock 普通股 tS6qWtE
company 公司 h'{ C[d
compensation 賠償 r 8RoE`/T
compound interest 複利 LcTP#
consignee 承銷人 cz8T
consignment 寄銷 NPp;78O0[
consignor 寄銷人 JJN.ugT}1
consolidated balance sheet 合併資產負債表 p;>ec:z3M
consolidated profit and loss account 合併損益表 HMNLa*CL'
consolidation 合併 "]}
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construction cost 營建成本 ?Wlb3;
construction revenue 營建收入 8)_XJ"9)G
contract 合同 ?82xdpg
control account 統制賬戶 "~|6tQLc
copyright 版權 |IzPgC
corporation 公司 FOE4>zE
cost 成本 <eWf<
cost accounting 成本會計 `r9!zffyS
cost of labour 勞工成本 I=`U7
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cost of production 生產成本 pOIJH =#
cost of manufacture 製造成本 ,s"^kFl
cost of sales 銷貨成本 5@~
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cost price 成本價格 0Qf,@^zL*
credit 貸方 u 7>],<
credit note 收款通知單 yPb" V
creditor 債權人 k%WTJbuG<)
crossed check 橫線支票 I&x=
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current account 往來活期賬戶 8}O lL,fP
current asset 流動資產 ivJ@=pd)B
current liability 流動負債 fHx*e'eA
current profit and loss 本期損益 '-Vt|O_Q
debit 借方 V_ .5b&@
debt 債務 rlOAo`hd
debtor 債務人 _@
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deed 契據 ~:s>aQ`!
deferred assets 遞延資產 iP ->S\
deferred liabilities 遞延負債 Yg||{
delivery 交貨 4V)kx[j
delivery expense 送貨費 T
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delivery order 出貨單
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demand draft 即期匯票 EE06h-n s
demand note 即期票據 aC8} d
demurrage charge 延期費 RbOUfD(J4
deposit 存款 y51e%n$
deposit slip 存款單 /
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depreciation 折舊 .ypL=~Rp
direct cost 直接成本 yEqps3%
direct labour 直接人工 ?]_$Dcmx
director 董事 vc;$-v$&
discount 折扣 <KL,G};0pm
discount on purchase 進貨折扣 /[
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