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。 "|NI]Kv
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acceptance 承兌 teP<!RKNb
account 賬戶 NRuNKl.v
accountant 會計員 $x qa{L%B
accounting 會計 yVfC-Z
accounting system 會計制度 x38 QD;MT
accounts payable 應付賬款 So6x"1B
accounts receivable 應收賬款 %xW"!WbJ|
accumulated profits 累積利益 Ni>[D" |
adjusting entry ?#123;整記錄 [ )F<V!
adjustment ?#123;整 rjP/l6
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administration expense 管理費用 NlqImM=r,
advances 預付 yu|>t4#GT
advertising expense 廣告費 3%6? g*
agency 代理 "tZe>> I
agent 代理人 K:M8h{Ua
agreement 契約 rOYx
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allotments 分配數 xo )P?-
allowance 津貼 LD?sh"?b
amalgamation 合併 JJnH%Q
amortization 攤銷 +_!QSU,@
amortized cost 應攤成本 ?0.NIu,,o
annuities 年金 5G# n"}T
applied cost 已分配成本 4| f*eO
applied expense 已分配費用 ;a/E42eN;
applied manufacturing expense 己分配製造費用 !Cs_F&l"j
apportioned charge 攤派費用 X2_=agEP
appreciation 漲價 s" |Pdc4
article of association 公司章程 LeQjvW9y
assessment 課稅 Sz~OX6L
assets 資產 S/ *E,))m
attorney fee 律師費 n<
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audit 審計 SM '|+ d
auditor 審計員 0Gk<l{o?^
average 平均數 .}t
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average cost 平均成本 VVZ'i.*_3?
bad debt 壞賬 GyIV
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balance 餘額 X vv6~
balance sheet 資產負債表 -=="<0c
bank account 銀行賬戶 K9[UB
bank balance 銀行結存 I]575 \bA
bank charge 銀行手續費 #WuBL_nZ~
bank deposit 銀行存款 `uFdwO'DD
bank discount 銀行貼現 <%d>v-=B
bank draft 銀行匯票 ]]mJ']l
bank loan 銀行借款 H|*m$| $,
bank overdraft 銀行透支 > I?IPQB
bankers acceptance 銀行承兌 7v kL1IA
bankruptcy 破產 X SDpRo
bearer 持票人 7/H)Az@i45
beneficiary 受益人 do%&m]# ;
bequest 遺產 EPm/r
bill 票據 ok[i<zl; '
bill of exchange 匯票 ixFi{_
bill of lading 提單 @F
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bills discounted 貼現票據 eDMO]5}Ht
bills payable 應付票據 i. "v4D
bills receivable 應收票據
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board of directors 董事會 -"`= 1l
bonds 債券 y `UaB3q
bonus 紅利 \zkg
book value 賬面價值 &&+H+{_Q
bookkeeper 簿記員 %4H%?4
bookkeeping 簿記 8Wx=p#_
branch office general ledger 支店往來賬戶 .]u /O`c]
broker 經紀人 pb}*\/
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brought down 接前 &HW9Jn
brought forward 接上頁 fl(wV.Je|
budget 預算 t!XwW$@
by-product 副產品
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by-product sales 副產品銷售 Tx D#9]Q`
capital 股本 X,
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capital income 資本收益 JI}'dU>*U:
capital outlay 資本支出 rH-23S
capital stock 股本 XZ7Lk)IR
capital stock certificate 股票 gJXaPJA{
carried down 移後 DI>s-7
carried forward 移下頁 29Ki uP
cash 現金 fex@,I&
cash account 現金賬戶 YWLj?+
cash in bank 存銀行現金 @5FQX
cash on delivery 交貨收款 A&VG~r $
cash on hand 庫存現金 $mI Loy
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cash payment 現金支付 QV!up^Zso
cash purchase 現購 T[gv0|+
cash sale 現沽 %v|B *
cashier 出?#123;員 GJr
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cashiers check 本票 0S"MC9b
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certificate of deposit 存款單折 wT@og|M
certificate of indebtedness 借據 &
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certified check 保付支票 uFE)17E
certified public accountant 會計師 se)TzI^]b@
charges 費用 UNYqft4
charge for remittances 匯水手續費 CTb%(<r
charter 營業執照 5O% {{J
chartered accountant 會計師 aUp
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chattles 動產 lN@o2QX
check 支票 r
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che stub 支票存根 kmW4:EA%
closed account 己結清賬戶 7
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closing 結算 d=(mw_-?
closing entries 結賬紀錄 7dWS
closing stock 期末存貨
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closing the book 結賬 ?4 ,T}@P
columnar journal 多欄日記賬 &
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combination 聯合 HN"Z]/ 5j
commission 佣金
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commodity 商品
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common stock 普通股 h` q1
company 公司 2G7 Wi!J
compensation 賠償 @{Q4^'K"
compound interest 複利 /:
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consignee 承銷人 a(nlTMfu
consignment 寄銷 7.Op<
consignor 寄銷人 1zv'.uu.,
consolidated balance sheet 合併資產負債表 0kh6@y3
consolidated profit and loss account 合併損益表 4s- ! 7
consolidation 合併 23PG q%R
construction cost 營建成本 kVgTGC"L=
construction revenue 營建收入 RZLq]8 pM
contract 合同 o/E >f_k[
control account 統制賬戶 M3\AY30L
copyright 版權 o-5TC
corporation 公司 [, Gg^*umS
cost 成本 (QEG4&9
cost accounting 成本會計 [y(MCf19
cost of labour 勞工成本 pBHR a?Y5
cost of production 生產成本 .('SW\u-
cost of manufacture 製造成本 K- v#.e4
cost of sales 銷貨成本 ^ 8WRqQdx
cost price 成本價格 /uf lpV|
credit 貸方 }2jn[${ pr
credit note 收款通知單 .v
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creditor 債權人 XFl 6M~ c
crossed check 橫線支票 N~Jda
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current account 往來活期賬戶 ="+#W6bZT
current asset 流動資產 (PL UFT
current liability 流動負債 6K^ #?Bn;
current profit and loss 本期損益 y29m /i :
debit 借方 `Di{}/2
debt 債務 KlEpzJ98
debtor 債務人 Jy)/%p~
deed 契據 i!B a]n
deferred assets 遞延資產 G|Ti4_w
deferred liabilities 遞延負債 i-1op> Y
delivery 交貨 ("KF'fp&M2
delivery expense 送貨費 4#D,?eA 7
delivery order 出貨單 dtDFoETz
demand draft 即期匯票 9 hl_|r~%*
demand note 即期票據 8 1F9uM0
demurrage charge 延期費 OUnA;
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deposit 存款 4W75T2q#
deposit slip 存款單 hrk r'3lv
depreciation 折舊 ]W up /o
direct cost 直接成本 0GwR~Z}Z
direct labour 直接人工 mH(:?_KrS-
director 董事 W9&=xs6
discount 折扣 *. t ^MP
discount on purchase 進貨折扣 ~%oR[B7=|
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