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。 #t5JUi%in*
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acceptance 承兌 X.r!q1_c
account 賬戶 7KYF16A4
accountant 會計員 X"]mR7k
accounting 會計 _.s\qQ
accounting system 會計制度 $[L)f|
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accounts payable 應付賬款 -qr:c9\px
accounts receivable 應收賬款 U iPV Z@?
accumulated profits 累積利益 y D=)&->Ra
adjusting entry ?#123;整記錄 f{oxF?|89
adjustment ?#123;整 8?]%Q i
administration expense 管理費用 \t 7zMp
advances 預付 j2C^ 1:s@m
advertising expense 廣告費 3mnL V*aRt
agency 代理 `04Y
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agent 代理人 &Funao>
agreement 契約 +&@l{x(,
allotments 分配數 4'u|L&ow
allowance 津貼
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amalgamation 合併 lj% ;d'
amortization 攤銷 { U2| ):
amortized cost 應攤成本 vb4G_ X0S
annuities 年金 itv y[b-*
applied cost 已分配成本 SJY"]7
applied expense 已分配費用 374_G?t&
applied manufacturing expense 己分配製造費用 sC'A_ -'
apportioned charge 攤派費用 TBLk+AR
appreciation 漲價 ;L/T}!Dx
article of association 公司章程 ^9m^#"ZW`
assessment 課稅 ~wQ WWR k
assets 資產 ~(L
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attorney fee 律師費 rea}Uq+po
audit 審計 OW5|oG
auditor 審計員 Y$DgL
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average 平均數 X/C54%T ~
average cost 平均成本 & m ";D
bad debt 壞賬 PT5ni6
balance 餘額 $y |6<
balance sheet 資產負債表 x [,wJzp\6
bank account 銀行賬戶 ) a2m<"
bank balance 銀行結存 41_sSqq;^
bank charge 銀行手續費 r E *u
bank deposit 銀行存款 T;vPR,]rz
bank discount 銀行貼現 k>@^M]%
bank draft 銀行匯票 ri_6 wbPp
bank loan 銀行借款 MjeI?k}LJ
bank overdraft 銀行透支 ^i,0n}>
bankers acceptance 銀行承兌 jMN@x]6w
bankruptcy 破產
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bearer 持票人 4)S?Y"B s
beneficiary 受益人 |"(3]f\
bequest 遺產 ;$&5I9
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bill 票據 \<
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bill of exchange 匯票 In GbV+ I
bill of lading 提單 t~=@r9`S
bills discounted 貼現票據 Hr.JZ>~<
bills payable 應付票據 N`^
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bills receivable 應收票據 [[Eu?vQ9R
board of directors 董事會 At_Y$N:
bonds 債券 Zvw3C%In
bonus 紅利 (E] K)d
book value 賬面價值
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bookkeeper 簿記員 Wn</",Gf
bookkeeping 簿記 m&vYZ3vK[
branch office general ledger 支店往來賬戶 vnOF$6n
broker 經紀人 9fLP&v
brought down 接前 KQI} 5
brought forward 接上頁 _|#|mb4Fe
budget 預算 @G-k]IWi
by-product 副產品 E
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by-product sales 副產品銷售 &wC.?w$
capital 股本 ~Am
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capital income 資本收益 ,,-3p#P bw
capital outlay 資本支出 zEL[%(fnc
capital stock 股本 3cQmxp2*
capital stock certificate 股票 #NxvLW/
carried down 移後 @g5]w&o_
carried forward 移下頁 WmBnc#>gK
cash 現金 #6Ph"\G/
cash account 現金賬戶 ;SP3nU ))
cash in bank 存銀行現金 by3kfY]4s
cash on delivery 交貨收款 w3hL.Z,kV
cash on hand 庫存現金 s+t eYL#Zi
cash payment 現金支付 `6F8Kqltr
cash purchase 現購 X-WvKH(=w
cash sale 現沽 q\=[v
cashier 出?#123;員 D#AxgF_He
cashiers check 本票 ^]K)V
certificate of deposit 存款單折 ~x\ Q\Cxp
certificate of indebtedness 借據 eWs^[^c.<
certified check 保付支票 f
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certified public accountant 會計師 /{ }
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charges 費用 s'w 0pZqj
charge for remittances 匯水手續費 N8Q{ 4c
charter 營業執照 / 1GZN *I
chartered accountant 會計師 Bnc
chattles 動產 c>k6i?u:X7
check 支票 ?5M2DLh~
che stub 支票存根 wB GxJ\+M
closed account 己結清賬戶 4r!40^:2
closing 結算 eW<hC (
closing entries 結賬紀錄 OH~qJ <
closing stock 期末存貨 P Qay
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closing the book 結賬 ~ 1!kU 4
columnar journal 多欄日記賬 CK#PxT?"
combination 聯合 j> M%?Tw
commission 佣金 tq93 2M4
commodity 商品 Z@u mbyM
common stock 普通股 ZU 6
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company 公司 /! 3:K<6@
compensation 賠償 X;g|-<
compound interest 複利 ,g.=vQm: ?
consignee 承銷人 3xY]Lqwv
consignment 寄銷 t`{Fnf
consignor 寄銷人 rrq-so1u}
consolidated balance sheet 合併資產負債表 j+_75t`AZ
consolidated profit and loss account 合併損益表 o%7yhCY
consolidation 合併 4h(Hy&1 C
construction cost 營建成本 );LwWKa
construction revenue 營建收入 ?Fw/c0
contract 合同 4\RuJ x
control account 統制賬戶
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copyright 版權 S?<Qa;
corporation 公司 #d(r^U#I
cost 成本 +r"$?bw '
cost accounting 成本會計 6.=b^6MV
cost of labour 勞工成本 mK4 A/bsE
cost of production 生產成本 |
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cost of manufacture 製造成本 Rl8-a8j$f.
cost of sales 銷貨成本 ,|/$|$'
cost price 成本價格 %m`QnRX?D
credit 貸方 : Tl?yG F
credit note 收款通知單 qa6up|xUnn
creditor 債權人 >i<-rO>kN
crossed check 橫線支票 QJ?!_2Ax
current account 往來活期賬戶 r Y.:}D
current asset 流動資產 mYvm_t 9
current liability 流動負債 yFqC-t-i
current profit and loss 本期損益 &kBs'P8>
debit 借方 TMBdneS-s
debt 債務 FW,D\51pTP
debtor 債務人 7\ lb+^$
deed 契據 +V^_ksi\
deferred assets 遞延資產 &$f?XdZ7
deferred liabilities 遞延負債 !
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delivery 交貨 1F/&Y}X
delivery expense 送貨費 |Rc#Q<Vh|
delivery order 出貨單 d8I/7
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demand draft 即期匯票 :W"ITY(
demand note 即期票據 bcG-js-
demurrage charge 延期費 b :00w["
deposit 存款 Pe. D[]S
deposit slip 存款單 0Og =H79<
depreciation 折舊 lVHJ}(<'p
direct cost 直接成本 FqfeH_-U
direct labour 直接人工 U@WT;:.T
director 董事 t~Ax #H
discount 折扣 Z)~ 2{)
discount on purchase 進貨折扣 !RI&FcK
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