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。 J!5v~<v?-
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acceptance 承兌 f}L*uw
account 賬戶 (E,Yo
accountant 會計員 )LdyC`S\c
accounting 會計 F
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accounting system 會計制度 vAX|hwn;
accounts payable 應付賬款 &
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accounts receivable 應收賬款 PC qZNBN
accumulated profits 累積利益 1-PoZ[p-R
adjusting entry ?#123;整記錄 jr)7kP@
adjustment ?#123;整 t!2(7=P30(
administration expense 管理費用 W;1|+6x
advances 預付 FVKW9"AyW
advertising expense 廣告費 F|&{Rt
agency 代理 c5Q<$86
agent 代理人 zz^F
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agreement 契約 .)+hH y
allotments 分配數 dVQ-k
allowance 津貼 XK"-'
amalgamation 合併 1lsLJ4P
amortization 攤銷 [lk'xzE
amortized cost 應攤成本 .c#y%S
annuities 年金 @m?QR(LJ
applied cost 已分配成本 +`sv91c
applied expense 已分配費用 < Z|Ep1W
applied manufacturing expense 己分配製造費用 Pub0IIs
apportioned charge 攤派費用
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appreciation 漲價 k/03ZxC-
article of association 公司章程 up2+s#
assessment 課稅 lKkN_ (/j
assets 資產 9z
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attorney fee 律師費 e;GU
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audit 審計 &wU'p-V
auditor 審計員 OgcHS?
average 平均數 ?DH"V7bs
average cost 平均成本 HAYMX:%
bad debt 壞賬 TM8=U-A
balance 餘額 }dxDtqb
balance sheet 資產負債表 A!vCb
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bank account 銀行賬戶 }P3tn
bank balance 銀行結存 Fxc)}i`
bank charge 銀行手續費 @R m-CWa
bank deposit 銀行存款 lc6iKFyG
bank discount 銀行貼現 !WkIi^T
bank draft 銀行匯票 ?k[p<U
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bank loan 銀行借款 \ j.x0/;
bank overdraft 銀行透支 za'6Y*CGgX
bankers acceptance 銀行承兌 j$da8] !
bankruptcy 破產 4gSH(*}
bearer 持票人 `imWc"'Ej
beneficiary 受益人 @=5qT]%U3J
bequest 遺產 =V97;kq+v
bill 票據 $ \*`
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bill of exchange 匯票 |BZDhd9<{
bill of lading 提單 FA90`VOWYU
bills discounted 貼現票據 idRD![!UI
bills payable 應付票據 L0%hnA@
bills receivable 應收票據 J!ntXF
board of directors 董事會 dP]1tAO,y
bonds 債券 ];+#i"l
bonus 紅利 rC_*sx
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book value 賬面價值 YHV-|UNF
bookkeeper 簿記員 >%Ee#m
bookkeeping 簿記 7*w VI+
branch office general ledger 支店往來賬戶 QHBtWQgS
broker 經紀人 qW_u
brought down 接前 %b?$@H-Re
brought forward 接上頁 T88Y
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budget 預算 fU2qrcVu
by-product 副產品 2 }vg U$a
by-product sales 副產品銷售 1x~U*vbhQ
capital 股本 Q6C-4ja
capital income 資本收益 v=I|O%
capital outlay 資本支出 JM.XH7k
capital stock 股本 V2|3i}V"
capital stock certificate 股票 rSP_:}
carried down 移後 [O
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carried forward 移下頁 d h^^G^
cash 現金 kJs^ z
cash account 現金賬戶 l]2r)!Q7
cash in bank 存銀行現金 rAQF9O[
cash on delivery 交貨收款 I-NN29Sk
cash on hand 庫存現金 $mA5@O~C5\
cash payment 現金支付 ]7AX%EG3
cash purchase 現購 MVv1.6c7Y
cash sale 現沽 ']ood!
cashier 出?#123;員 t@?u
cashiers check 本票 mV9A{h
certificate of deposit 存款單折 ps:f=6m2
certificate of indebtedness 借據 Zs zs1{t
certified check 保付支票 k /EDc533d
certified public accountant 會計師 smAC,-6]~
charges 費用 h7_)%U<J2
charge for remittances 匯水手續費 ;/AG@$)
charter 營業執照 gd@p|PsS^
chartered accountant 會計師 [IM%b~j(^
chattles 動產 Ek.&Sf$cd'
check 支票 T&"i _no*
che stub 支票存根 dpN@#w
closed account 己結清賬戶 _q>SE1j+W=
closing 結算 ?Ce#BwQ>
closing entries 結賬紀錄 )E7 FA|
closing stock 期末存貨 X}4}&
closing the book 結賬 m)?5}ZwAH
columnar journal 多欄日記賬 q$ghLGz
combination 聯合 jkrx]`A{~
commission 佣金 w5~i^x
commodity 商品 s0LA^2U
common stock 普通股 NSLVD[yT
company 公司 ySNV^+
compensation 賠償 =)<3pG O
compound interest 複利 vrl[BPI
consignee 承銷人 V`a+Hi<P\
consignment 寄銷 17UK1Jx,
consignor 寄銷人 >X Qv?5
consolidated balance sheet 合併資產負債表 )xl6,bq3
consolidated profit and loss account 合併損益表 L0h
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consolidation 合併 cHvF* A
construction cost 營建成本 \ a-CN>
construction revenue 營建收入 ]= x
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contract 合同 Aa(<L$e!`
control account 統制賬戶 @
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copyright 版權 ]gd/
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corporation 公司 !r
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cost 成本 Q2'eQ0W{o
cost accounting 成本會計 U1m\\<,
cost of labour 勞工成本 )BV=|,j
cost of production 生產成本 x(r+P9f\<
cost of manufacture 製造成本 w^VSj%XH!
cost of sales 銷貨成本 6nw&$I
cost price 成本價格 Z(!pYhLq
credit 貸方 ]
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credit note 收款通知單 [Z}B"
creditor 債權人 CUhV$A#oo
crossed check 橫線支票 ]O{_O&w
current account 往來活期賬戶 }ymvC
current asset 流動資產 |+E KF.K
current liability 流動負債 fNhT;Bux
current profit and loss 本期損益 71iRG*O
debit 借方 [ #]jC[
debt 債務 ;~tsF.=
debtor 債務人 r\mPIr|
deed 契據 ; h+ q
deferred assets 遞延資產 ?n*f
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deferred liabilities 遞延負債 hLA;Bl
delivery 交貨 &:vscOl
delivery expense 送貨費 KRk~w]
delivery order 出貨單 $pu3Ig$^
demand draft 即期匯票 ofwQ:0@
demand note 即期票據 9/;{>RL=
demurrage charge 延期費 XJFnih
deposit 存款 ,olwwv_8G
deposit slip 存款單 d^aNR
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depreciation 折舊 ~zMKVM1Q.,
direct cost 直接成本 lP0k:
direct labour 直接人工
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director 董事 'Oy5e@G+?
discount 折扣 KM5 JZZP
discount on purchase 進貨折扣 i_Ar<9a~
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