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。 ~ A^E
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acceptance 承兌 FWuw/b$
account 賬戶 7V~
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accountant 會計員 P7's8KOoS
accounting 會計 -h>Z,-DE6
accounting system 會計制度 tl DY k
accounts payable 應付賬款 Of-
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accounts receivable 應收賬款 %9t{Z1$
accumulated profits 累積利益 f"vk# 3
adjusting entry ?#123;整記錄 S-isL4D.Z
adjustment ?#123;整 "Z;~Y=hC13
administration expense 管理費用 )HEfU31IC
advances 預付 MVeF e\r
advertising expense 廣告費 7sXy`+TZ->
agency 代理 Wu4 ot0SZ
agent 代理人 yt. f!"
agreement 契約 HwB {8S?sm
allotments 分配數 bsB}
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allowance 津貼 A[RHw<
amalgamation 合併 hdo&\Q2D8
amortization 攤銷 $[[?;g
amortized cost 應攤成本 F 4GP7]
annuities 年金 `-4' /~G
applied cost 已分配成本 Y^
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applied expense 已分配費用 St6aYK
applied manufacturing expense 己分配製造費用 8s< ^]sFP
apportioned charge 攤派費用 zm3-C%:Bw
appreciation 漲價 w'A tf
article of association 公司章程 E_~x==cb
assessment 課稅 BU!#z(vU
assets 資產 x ZX`%f-
attorney fee 律師費 u M<|@`&b
audit 審計 (4~X}:
auditor 審計員 Nu@5 kwH
average 平均數 u+m4!`
average cost 平均成本 C)OG62
bad debt 壞賬 }<=3W5+
balance 餘額 ~F; CE"3A
balance sheet 資產負債表 [q 1Unm
bank account 銀行賬戶 R<|ejw
bank balance 銀行結存 69 Nw/$
bank charge 銀行手續費 O1 6r!6=-n
bank deposit 銀行存款 $ADPV,*gG
bank discount 銀行貼現 !x7o|l|cP
bank draft 銀行匯票 fuMN"T 6%+
bank loan 銀行借款 E4r.ky`#~
bank overdraft 銀行透支 IK'F{QPH
bankers acceptance 銀行承兌 3E,DipHg
bankruptcy 破產 ?mMW*ico
bearer 持票人 -
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beneficiary 受益人 j9:/RJS
bequest 遺產 z$|;-u|
bill 票據 ll%G !VR
bill of exchange 匯票 Rv<L#!;
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bill of lading 提單 T^]7R4 Fg
bills discounted 貼現票據 3htq[Ren
bills payable 應付票據 fJy)STQ4
bills receivable 應收票據 eRs&iK2y
board of directors 董事會 ?eV_ACpZ8
bonds 債券 y@3Q; ~l,
bonus 紅利 n3$g x,KL
book value 賬面價值 paWxanSt
bookkeeper 簿記員 X FQNr `
bookkeeping 簿記 T#@
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branch office general ledger 支店往來賬戶 (~&w-w3
broker 經紀人 |n`PESf_
brought down 接前 2bLI%gg3
brought forward 接上頁 2 z7}+lH
budget 預算 k][ h9'
by-product 副產品 #by Jqy&e
by-product sales 副產品銷售 uE`r /=4
capital 股本 v L}T~_=3
capital income 資本收益 &yU>2=/T
capital outlay 資本支出 OPuj|%Wgw
capital stock 股本 T@ P!L
capital stock certificate 股票 *~2cG;B"e
carried down 移後 Jf_%<\ O
carried forward 移下頁 jO8X:j09A
cash 現金 #!})3_Qc(y
cash account 現金賬戶 %
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cash in bank 存銀行現金 ]-:6T0JuS
cash on delivery 交貨收款 jj,r <T
cash on hand 庫存現金 GoIQ>n
cash payment 現金支付 ~}Z'0W)Q`z
cash purchase 現購 fx)KN m8Lx
cash sale 現沽 =7
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cashier 出?#123;員 /e1( ?
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cashiers check 本票 g)R1ObpZ
certificate of deposit 存款單折 ((<` zx
certificate of indebtedness 借據 % dW%o{
certified check 保付支票 .
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certified public accountant 會計師 ,lm=M 5b
charges 費用 fF; h V
charge for remittances 匯水手續費 68e[:wf
charter 營業執照 uel{`T[S
chartered accountant 會計師 z v
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chattles 動產 hw=GR_,
check 支票 z%sy$^v@vD
che stub 支票存根 LZ<[ll#C
closed account 己結清賬戶 S6sq#kcH
closing 結算 #U ASH&
closing entries 結賬紀錄 O/b+CSS1
closing stock 期末存貨 4 1t)(+r
closing the book 結賬 ;:]\KJm}?
columnar journal 多欄日記賬 ~<)vKk
combination 聯合 Lm6** v
commission 佣金 g"K>5Cb
commodity 商品 KX4],B5 +
common stock 普通股 Ck'aHe22'
company 公司 `1+F,
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compensation 賠償 I ~$1Lu`~
compound interest 複利 8-M e.2K
consignee 承銷人 ~OypE4./1
consignment 寄銷 57Z-
consignor 寄銷人 dRaO Gm)
consolidated balance sheet 合併資產負債表 FTf<c 0
consolidated profit and loss account 合併損益表 ,
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consolidation 合併 +Qj(B@ i
construction cost 營建成本 A.En+-[\
construction revenue 營建收入 S 6D^3n
contract 合同 F 9flSeN
control account 統制賬戶 Y)|N"f;
copyright 版權 lAi2,bz"
corporation 公司 rHz||jjU
cost 成本 Q(Gl{#b
cost accounting 成本會計 )L5i&UK.
cost of labour 勞工成本 L{&U V0q!
cost of production 生產成本 |E3X
cost of manufacture 製造成本 '@=PGpRF
cost of sales 銷貨成本 _[h8P9YI4
cost price 成本價格 o:p
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credit 貸方 (zcLx;N
credit note 收款通知單 |E)aT#$f'
creditor 債權人 =#xK=pRy;
crossed check 橫線支票 S\#1 7.=
current account 往來活期賬戶 'LS z f/w
current asset 流動資產 \6!W05[ Q
current liability 流動負債 R 9 4^4I
current profit and loss 本期損益 >m6&bfy\q
debit 借方 (k?7:h
debt 債務 }q[B d
debtor 債務人 `[fx yg:u
deed 契據
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deferred assets 遞延資產 L{fFC%|l2L
deferred liabilities 遞延負債 ~AB*]Us
delivery 交貨 1;F`c`0<
delivery expense 送貨費 ,,4
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delivery order 出貨單 quxdG>8
demand draft 即期匯票 cr;`Tl~}s
demand note 即期票據 ^Q}eatEn
demurrage charge 延期費 }6u2*(TmD
deposit 存款 ;2xO`[#
deposit slip 存款單 s Be7"^
depreciation 折舊 En VuD
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direct cost 直接成本 Rl~T$
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direct labour 直接人工 K9Hqq7"%
director 董事 L=;
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discount 折扣 Cb ;WZ3HR
discount on purchase 進貨折扣 3G}AH E4
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