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。 FIx|4[&>S
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acceptance 承兌 d
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account 賬戶 :KS"&h{ SY
accountant 會計員 c[Z#q*Q
accounting 會計 MhIHfW ]b
accounting system 會計制度 dtig_s,)D
accounts payable 應付賬款 3 6t^iV*3
accounts receivable 應收賬款 ?RS4oJz,5g
accumulated profits 累積利益 >96+s)T%;
adjusting entry ?#123;整記錄 6VLo4bq 5
adjustment ?#123;整 LuVL <W
administration expense 管理費用 j{6O:d6([$
advances 預付 ll*Ez"
advertising expense 廣告費 1p=bpJC
agency 代理 ??lsv(v-
agent 代理人 X$_pDF&\z
agreement 契約 {u4AOM =)
allotments 分配數 lv+:
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allowance 津貼 H3( @Q^9
amalgamation 合併 J[c`Qq:&e
amortization 攤銷 ?} lqu7S
amortized cost 應攤成本 ,.0B
0 Y-X
annuities 年金 9+ |W;
applied cost 已分配成本 =
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applied expense 已分配費用 `uC^"R(m
applied manufacturing expense 己分配製造費用 ^fmuBe}d{
apportioned charge 攤派費用 H-mQ{K^
appreciation 漲價 u#NX`_
article of association 公司章程 z L9:e7o
assessment 課稅 Wl }J=
assets 資產 #/H Z[Vw
attorney fee 律師費 <k {_YRB
audit 審計 @U@O#+d'ZR
auditor 審計員 a'r1or4
average 平均數 v# e *RI2}
average cost 平均成本 uPE Ab2u="
bad debt 壞賬 Lcf?VV}
balance 餘額 PcjeuJZ
balance sheet 資產負債表 9FPqd8(]*V
bank account 銀行賬戶 g |H
bank balance 銀行結存 + WT?p]
bank charge 銀行手續費 `G%h=rr^c
bank deposit 銀行存款 !M(SEIc4A
bank discount 銀行貼現 >< VUly
bank draft 銀行匯票 HDaeJk
bank loan 銀行借款 trB-(B%5
bank overdraft 銀行透支 VP <LY/'f
bankers acceptance 銀行承兌 aU_l"+5>vq
bankruptcy 破產 t+\ <i8
bearer 持票人 DuLl"w\_@
beneficiary 受益人 5rmQ:8_5
bequest 遺產 r! [Qpb-:
bill 票據 ;#mm_*L%@
bill of exchange 匯票 R7O<>kt
bill of lading 提單 |~&cTDd
bills discounted 貼現票據 * Uy ;P>8
bills payable 應付票據 FR>[ g`1
bills receivable 應收票據 sL ;;'S &
board of directors 董事會 |<O^M q
bonds 債券 ? cn`N|
bonus 紅利 piqh7u3~
book value 賬面價值 yXqC
bookkeeper 簿記員 m/,80J8L+f
bookkeeping 簿記 U@D\+T0
branch office general ledger 支店往來賬戶 ~ z")';I|
broker 經紀人 1Zi` \N 4T
brought down 接前 @!}/$[hu1
brought forward 接上頁 rh Z p
budget 預算 6/ T/A+u
by-product 副產品 %LD(S * >7
by-product sales 副產品銷售 9c[bhGD?
capital 股本 Z
capital income 資本收益 ivB,s5<
capital outlay 資本支出 )>" pm {g2
capital stock 股本 1$`|$V1
capital stock certificate 股票 pr ed{HEye
carried down 移後 $yq76
carried forward 移下頁 5NhAb$q2Y
cash 現金 S9ic4rcd
cash account 現金賬戶 8&3& ^!I
cash in bank 存銀行現金 )1gT&sU 0
cash on delivery 交貨收款 ] SLeWs
cash on hand 庫存現金 Dy 8H(_
cash payment 現金支付 Zg0nsNA
cash purchase 現購 0)7v _|z
cash sale 現沽 }RKsS3}
cashier 出?#123;員 Z9q4W:jyS
cashiers check 本票 3Bvz& `\
certificate of deposit 存款單折 4'`H H
certificate of indebtedness 借據 b5I 8jPj4c
certified check 保付支票 qk>SM| {
certified public accountant 會計師 >AY9 F|:
charges 費用 qnn RS
charge for remittances 匯水手續費 f`_{SU"3
charter 營業執照 ,4 q ^(
chartered accountant 會計師 hJ8% r_
chattles 動產 k\9kOZW
check 支票 }2:q#}"
che stub 支票存根 og~a*my3
closed account 己結清賬戶 uI
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closing 結算 lQ4^I^?m
closing entries 結賬紀錄 Sw$/Z)1K&
closing stock 期末存貨 R lbJ4`a
closing the book 結賬 2(Yg',aMY-
columnar journal 多欄日記賬 &4 #%xg
combination 聯合 ^:mKTiA-
commission 佣金 Iza;~8dH5
commodity 商品 s& Al4>}.f
common stock 普通股 ' o*\ N%
company 公司 S3$C#mHX
compensation 賠償 0>D*d'xLd
compound interest 複利 ' .8eLN
consignee 承銷人 ~66v.`K!
consignment 寄銷 FP7N^HVBG=
consignor 寄銷人 o|c&$)m
consolidated balance sheet 合併資產負債表 TU6YS<
consolidated profit and loss account 合併損益表 #$L/pRC
consolidation 合併 fe"w--v
construction cost 營建成本 }NRt:J C
construction revenue 營建收入 ;l<Hen*
contract 合同 X+<9 -]=
control account 統制賬戶 {7MY*&P$,
copyright 版權 x\yr~$}(J
corporation 公司 V pzjh,r-j
cost 成本 Ag*?>I
cost accounting 成本會計 `ZO5-E
cost of labour 勞工成本 DMs8B&Y=
cost of production 生產成本 w ZbT*rU
cost of manufacture 製造成本 g\?07@Zd|
cost of sales 銷貨成本 g>eWX*Pa|
cost price 成本價格 |id7@3leu
credit 貸方 AE`UnlUSF
credit note 收款通知單 Ov4 [gHy&
creditor 債權人 RBg2iG$ 8|
crossed check 橫線支票
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current account 往來活期賬戶 t6
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current asset 流動資產 6 OvH"/X4
current liability 流動負債 'MB+cz+v
current profit and loss 本期損益 <{h B&4oL
debit 借方 Ol<LL#<j4
debt 債務 M?hPlo"_
debtor 債務人 <7B;_3/
deed 契據 B}* \ pdJ
deferred assets 遞延資產 z|Xt'?9&n
deferred liabilities 遞延負債 $P#+Y,r~\
delivery 交貨 3 ,{;wJ
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delivery expense 送貨費 s?nj@:4
delivery order 出貨單 7lJ8<EP9
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demand draft 即期匯票 1rU\ !GfR
demand note 即期票據 -;RAW1]}Y$
demurrage charge 延期費 gvo5^O+)HH
deposit 存款 kkj@!1q(wO
deposit slip 存款單 %u<r_^w5
depreciation 折舊 MrOts X
direct cost 直接成本 l^o> 7 cM
direct labour 直接人工 RU=g|TL
director 董事 K:Z, 4Y
discount 折扣 &9.3-E47*
discount on purchase 進貨折扣 #q9BU:
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