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 _&b4aW9<
account 賬戶 "
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accountant 會計員 2 FW \O0U
accounting 會計 y)@[Sl>
accounting system 會計制度 jWE :ek*
accounts payable 應付賬款 <fFTY130:
accounts receivable 應收賬款 ixT:)|'i
accumulated profits 累積利益 [F6U+1n8e
adjusting entry ?#123;整記錄 M L>[^F
adjustment ?#123;整 Q{l pKe0
administration expense 管理費用 HI11Jl}{
advances 預付 fL=~NC"
advertising expense 廣告費 k<\$OoOZ
agency 代理 vCw e'q`1
agent 代理人 LMAE)]N
agreement 契約 >\Ww;1yV
allotments 分配數 9B7^lR
allowance 津貼 sH[ROm
amalgamation 合併 |VNnOM
amortization 攤銷 AQ[GO6$,%H
amortized cost 應攤成本 @("a.;1#o
annuities 年金 3S}Pm2D2
applied cost 已分配成本
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applied expense 已分配費用 n@,G8=J?
applied manufacturing expense 己分配製造費用 dKxyA"@
apportioned charge 攤派費用 &?yZv {
appreciation 漲價 7G>d
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article of association 公司章程 FK5 <6n,U
assessment 課稅 ~"kb7Fxp
assets 資產 # a8B/-
attorney fee 律師費 *5^Q7``
audit 審計 S-|)QGxV6
auditor 審計員 `,(,t n_
average 平均數 %YC_Se7
average cost 平均成本 @6]sNm
bad debt 壞賬 r y` z(f
balance 餘額 Z
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balance sheet 資產負債表 -K3^BZ H I
bank account 銀行賬戶 <,e+
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bank balance 銀行結存 %*0 ^0wz
bank charge 銀行手續費 h
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bank deposit 銀行存款 "$N+"3I
bank discount 銀行貼現 m1M t#@,$
bank draft 銀行匯票 ?1K#dC52#
bank loan 銀行借款 =t H:,SH
bank overdraft 銀行透支 k@3Q|na
bankers acceptance 銀行承兌 Dw<bn<e-
bankruptcy 破產 /*X2c6 <d
bearer 持票人 9E>|=d|(d
beneficiary 受益人 zZ` _D|<m
bequest 遺產 2h1vVF 3
bill 票據 UZJCvfi
bill of exchange 匯票 [VsKa\9u
bill of lading 提單 sEGO2xeI
bills discounted 貼現票據 B=^)Ub5'
bills payable 應付票據 42(Lb'G
bills receivable 應收票據 pw)| |Q
board of directors 董事會 `</ff+Q 6
bonds 債券 Pu*6"}#~
bonus 紅利 % ~2Y E
book value 賬面價值 |m^k_d!d
bookkeeper 簿記員 ~5CBEIF(NS
bookkeeping 簿記 'z%o16F)L
branch office general ledger 支店往來賬戶 4hTMbS_;
broker 經紀人 6 '!4jh
brought down 接前 4; 0lvDD
brought forward 接上頁 % B5wH_p
budget 預算 )quM
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by-product 副產品 eQp4|rf
by-product sales 副產品銷售 +~mA}psr
capital 股本 'kL#]
capital income 資本收益 d\R,Q
capital outlay 資本支出 jw^<IMAG\8
capital stock 股本 }}\vV} s
capital stock certificate 股票 sP;nGQ.eN
carried down 移後 a!"$~y $*
carried forward 移下頁 pgQV / 6
cash 現金 &h^9}>rVjV
cash account 現金賬戶 LH kc7 X$
cash in bank 存銀行現金 qQ?"@>PALD
cash on delivery 交貨收款 d9;g]uj`
cash on hand 庫存現金 "AnC?c9?-^
cash payment 現金支付 VFURAY S
cash purchase 現購 uao0_swW5
cash sale 現沽 LE9(fe) fe
cashier 出?#123;員 X[&Wkr8x '
cashiers check 本票 Z7hgA-t
certificate of deposit 存款單折 di6QVRj1
certificate of indebtedness 借據 & :d H,
certified check 保付支票 B&[M7i
certified public accountant 會計師 j}Jr E,|
charges 費用 M42 Ssn)
charge for remittances 匯水手續費 '%dfz K*Z
charter 營業執照 O&4SCVZp
chartered accountant 會計師 =/y]d<g
chattles 動產 D(AXk8Vub
check 支票 2( u,SQ
che stub 支票存根 %.^_Ps0
closed account 己結清賬戶 d4>Z8FF|1B
closing 結算 r^3a cXl
closing entries 結賬紀錄 17oa69G
closing stock 期末存貨 t\{'F 7
closing the book 結賬 t>urc
columnar journal 多欄日記賬 \n8] M\<
combination 聯合 Nn~~ !q
commission 佣金 beRVD> T
commodity 商品 Lvq >v0|
common stock 普通股 Y2ZT.l
company 公司 >*#1ZB_l
compensation 賠償 ,9}h
compound interest 複利 %,6#2X nX%
consignee 承銷人 T92U e
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consignment 寄銷 #h8Sq~0
consignor 寄銷人 _aad=B rMK
consolidated balance sheet 合併資產負債表 5I
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consolidated profit and loss account 合併損益表 sk,o x~0R
consolidation 合併 LcB]Xdsa(
construction cost 營建成本 Q<^Tl(`/N?
construction revenue 營建收入 ;t<QTG J
contract 合同 \N!AXD
control account 統制賬戶 s.N7qO^:E
copyright 版權 G7qG$wd8h
corporation 公司 dZ rAn
cost 成本 2 Ga7$q
cost accounting 成本會計 w+#C-&z
cost of labour 勞工成本 hyCh9YOu)
cost of production 生產成本 Pe3@d|-,MU
cost of manufacture 製造成本 EQb7 -vhg
cost of sales 銷貨成本 #A1Z'y0
cost price 成本價格 e vrXo"3
credit 貸方 uxtWybv
credit note 收款通知單 s%C)t6 `9
creditor 債權人 s+,OxRVw(
crossed check 橫線支票 Hfw q/Is
current account 往來活期賬戶 2N~Fg^xB
current asset 流動資產 q3.j"WaP
current liability 流動負債 M dZ&A}S
current profit and loss 本期損益 (l-tvk4Ln
debit 借方 L;Vo Jf
debt 債務 q|o}+Vr
debtor 債務人 J&[@}$N
deed 契據 !MYSfPdS
deferred assets 遞延資產 y#Fv+`YDl
deferred liabilities 遞延負債 v0-cd
delivery 交貨 }.3nthgz
delivery expense 送貨費 W-x?:X<}
delivery order 出貨單 `x
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demand draft 即期匯票 M m[4yP%
demand note 即期票據 D7lK3
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demurrage charge 延期費 -=)+dCyB^
deposit 存款
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deposit slip 存款單 r=5{o 1"
depreciation 折舊 (]0%}$Fo
direct cost 直接成本 ,Sq/y~
direct labour 直接人工 vwjPmOjhS
director 董事 d
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discount 折扣 8YZbP5'
discount on purchase 進貨折扣 ?u/@PR\D
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