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。 \v'\
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acceptance 承兌 ,KMt9<
account 賬戶 Q[+o\{ O
accountant 會計員 lUR7zrwJ]o
accounting 會計
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accounting system 會計制度 u5,\Kz
accounts payable 應付賬款 ~9OART='
accounts receivable 應收賬款 `nxm<~-\
accumulated profits 累積利益 m&H@f:
adjusting entry ?#123;整記錄 ;eG,T-:
adjustment ?#123;整 0t-!6
administration expense 管理費用 .5',w"R
advances 預付 )rTV}Hk
advertising expense 廣告費 a/Cd;T2
agency 代理 lJfn3
agent 代理人 [_&\wHX
agreement 契約 *)V1Sd#m
allotments 分配數 X0,?~i6Q
allowance 津貼 z]NzLz9VfL
amalgamation 合併 [ET03 nZ
amortization 攤銷 Wn(pz)+Y
amortized cost 應攤成本 JY+ N+c\
annuities 年金 Hq{i-z+
applied cost 已分配成本 5/:BtlFx
applied expense 已分配費用 8u,f<XHi"a
applied manufacturing expense 己分配製造費用 !18M!8Xea
apportioned charge 攤派費用 R).?lnS
appreciation 漲價 A{5^A)$
article of association 公司章程 z(AhO
assessment 課稅 ohHKZZ
assets 資產 ] Fx9!S
attorney fee 律師費 ,~@Nhd~k
audit 審計 .kl _F7
auditor 審計員 6n{`t/
average 平均數 rKR2v(c
average cost 平均成本 r>=)Y32Q
bad debt 壞賬 ~Bll\3-=
balance 餘額 bp06xHMu
balance sheet 資產負債表 Hoaf3
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bank account 銀行賬戶 TwlrncK*
bank balance 銀行結存 ?N
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bank charge 銀行手續費 Vf67gux
bank deposit 銀行存款 B?qLXRv
bank discount 銀行貼現 Pd99vq/
bank draft 銀行匯票 fZqMznF
bank loan 銀行借款 LRqBP|bjCD
bank overdraft 銀行透支 6dG:3n}
bankers acceptance 銀行承兌 RJ ,a}w[9
bankruptcy 破產 3|=9aM^ x^
bearer 持票人 Tl.dr
beneficiary 受益人 >a@c5
bequest 遺產 J2"n:
bill 票據 vJheM*C
bill of exchange 匯票 ^:.=S`,^
bill of lading 提單 CS;
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bills discounted 貼現票據 r sf +dC
bills payable 應付票據 Iv6(Z>pAB
bills receivable 應收票據 l2)) StEm
board of directors 董事會 (x{6N^J.t
bonds 債券 ~kdxJP"
bonus 紅利 oUMY?[Wp
book value 賬面價值 JG%y_
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bookkeeper 簿記員 T}ZUw;}BL
bookkeeping 簿記 B|Y6;4?
branch office general ledger 支店往來賬戶 prf
broker 經紀人 orB8q((
brought down 接前 ;VY0DAp{
brought forward 接上頁 0B0Uay'd_
budget 預算 'eNcQJh
by-product 副產品 ?0>%
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by-product sales 副產品銷售 ;aJBx
capital 股本 c#?JW:^|Df
capital income 資本收益 H pHXt78
capital outlay 資本支出 m{(G%n>E&
capital stock 股本 t(-`==.R
capital stock certificate 股票 n\f8%z
carried down 移後 $F|3VQ~
carried forward 移下頁 Nwu, :}T
cash 現金 #HjiE
cash account 現金賬戶
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cash in bank 存銀行現金 3g!tk9InG
cash on delivery 交貨收款 (E v/R%Z
cash on hand 庫存現金 C
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cash payment 現金支付
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cash purchase 現購 0Q^a*7w`8a
cash sale 現沽 /&g5f4[|p
cashier 出?#123;員 o1x IGP<
cashiers check 本票 |{ E\ 2U
certificate of deposit 存款單折 $q_e~+SXT
certificate of indebtedness 借據 6xk~Bt
certified check 保付支票 0_d,sC?V
certified public accountant 會計師 KkVFY+/)
charges 費用 =Ri'Prx&
charge for remittances 匯水手續費 V87?J w%2
charter 營業執照 gxry?'
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chartered accountant 會計師 D^+#RR'#,
chattles 動產 v%_5!SR
check 支票 P`JO6O:&
che stub 支票存根 mJBvhK9%
closed account 己結清賬戶 XH_XGzBQS
closing 結算 =|)W#x9=
closing entries 結賬紀錄 8!a6)Zeux
closing stock 期末存貨 1Ner1EKGp
closing the book 結賬 `Zn2Vx
columnar journal 多欄日記賬 8cq H0{
combination 聯合 9C?;'
commission 佣金 vYT%e:8)q
commodity 商品 MdzG2uZT
common stock 普通股 A#:5b5R
company 公司 T~shJ0%
compensation 賠償 739J] M
compound interest 複利 pkd#SY
consignee 承銷人 ,2H@xji
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consignment 寄銷 jfxW9][
consignor 寄銷人 mTG v*=l
consolidated balance sheet 合併資產負債表 Tk[`k
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consolidated profit and loss account 合併損益表 b2x8t7%O
consolidation 合併 K!|%mI8gk
construction cost 營建成本 a<-'4D/
construction revenue 營建收入 [i7Ug.Oi"
contract 合同 e0i&?m
control account 統制賬戶 9mdp\A
copyright 版權 h^{D "
corporation 公司 =yn|.%b
cost 成本 ES~ykE
cost accounting 成本會計 C]22 [v4
cost of labour 勞工成本 ![ &
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cost of production 生產成本 EeW %5/;
cost of manufacture 製造成本 ^j"*-)R
cost of sales 銷貨成本 Jg I+k Nx
cost price 成本價格 P'^#I[G'
credit 貸方 mlolSD;7
credit note 收款通知單 cTy;?(E
creditor 債權人 }R.<\
crossed check 橫線支票 7O3 \
current account 往來活期賬戶 M"
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current asset 流動資產 _x<CTFTL
current liability 流動負債 m791w8Vr
current profit and loss 本期損益 Ra\>^W6z
debit 借方 <"|BuK
debt 債務 F-MN%WD~
debtor 債務人 XdKhT61 8G
deed 契據
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deferred assets 遞延資產 *,w9#?2x
deferred liabilities 遞延負債 0QE2e'}}-
delivery 交貨 s`2Hf&%aZJ
delivery expense 送貨費 <mE)&7C
delivery order 出貨單 ^rd]qii"
demand draft 即期匯票 sxq'uF(K
demand note 即期票據 Y<X,(\iEHP
demurrage charge 延期費 7r=BGoA2E
deposit 存款 <^}{sdOyu
deposit slip 存款單 \ "193CW!
depreciation 折舊 'Wv=mBEfZ
direct cost 直接成本 9p
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direct labour 直接人工 pgK)
director 董事 A;~u"g 'z&
discount 折扣 ,(0q
discount on purchase 進貨折扣 S<Zb>9pl
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