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。 O/(xj2~$ J
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acceptance 承兌 RQu(Wu|m.
account 賬戶 O#S .n #{
accountant 會計員
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accounting 會計 :1KpGj*F
accounting system 會計制度 :${HQd +
accounts payable 應付賬款 (n9g kO&8"
accounts receivable 應收賬款 $a
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accumulated profits 累積利益 /{--+
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adjusting entry ?#123;整記錄 p gZXJ
adjustment ?#123;整 :T
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administration expense 管理費用 oj_3ZsO
advances 預付 :@A9]( gI
advertising expense 廣告費 )+t0:GwP`:
agency 代理
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agent 代理人 7,9=uk>0\
agreement 契約 R/>@
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allotments 分配數 L"*/:$EJL.
allowance 津貼 tc{s B\&-
amalgamation 合併 Z lzjVU/E
amortization 攤銷 uw +M
amortized cost 應攤成本 i|*)I:SHU
annuities 年金 rK]Cr9W M
applied cost 已分配成本 'K{Z{[s{
applied expense 已分配費用 [>5-$Y OT
applied manufacturing expense 己分配製造費用 <.izVD4/Gg
apportioned charge 攤派費用 b-Q>({=i
appreciation 漲價 p hz Km9
article of association 公司章程 G.d TvLv
assessment 課稅 =\:qo'l
assets 資產 /F'sb[
attorney fee 律師費 (uZ&V7l
audit 審計 9b"=9y,
auditor 審計員 <oA7'|Bu<
average 平均數 b:]V`uF?
average cost 平均成本 S<@7_I
bad debt 壞賬 ,a]?S^:y]
balance 餘額 8MzVOF{"
balance sheet 資產負債表 ]B3=lc "
bank account 銀行賬戶 YhE+W
bank balance 銀行結存 Rww{:R
bank charge 銀行手續費 W~9tKT4
bank deposit 銀行存款 (VEpVn3{
bank discount 銀行貼現 ah0`KxO]
bank draft 銀行匯票 dS! :JO27
bank loan 銀行借款 !()$8
bank overdraft 銀行透支 cir$voL
bankers acceptance 銀行承兌 [b>Fn%y
bankruptcy 破產 cacr=iX
bearer 持票人 %Iv,@}kvT+
beneficiary 受益人 hp7|m0.JW
bequest 遺產 VZymM< O
bill 票據 v yX\'r.~7
bill of exchange 匯票 YS@ypzc/
bill of lading 提單 %9N7Ln|%
bills discounted 貼現票據 Za3]d+q
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bills payable 應付票據 vZ&T}H~8
bills receivable 應收票據 CpeU5 o@
board of directors 董事會 kG@@ot" n
bonds 債券 _'>oXQJ
bonus 紅利 %GA"GYL9'
book value 賬面價值 9c#+qH
bookkeeper 簿記員 (# Gw 1
bookkeeping 簿記 '\ey<}?5V
branch office general ledger 支店往來賬戶 XJ` ]ga
broker 經紀人 n
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brought down 接前 Ix!Iw[CNd
brought forward 接上頁 (ehK?6[
budget 預算 M&@b><B
by-product 副產品 +*T 7 @1
by-product sales 副產品銷售 F6OpN "UM'
capital 股本 $M lW4&a|
capital income 資本收益 "UG
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capital outlay 資本支出 f]| ysf
capital stock 股本 q[`]D7W
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capital stock certificate 股票 m~P CB_ifW
carried down 移後 6) -X
carried forward 移下頁 |_*O '#jx
cash 現金 5JCG2jqx0
cash account 現金賬戶
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cash in bank 存銀行現金 PMh^(j[
cash on delivery 交貨收款 Hh-+/sO~"
cash on hand 庫存現金 V=qwwY z~
cash payment 現金支付 KJ=6 n%6
cash purchase 現購 ujaG Ng?,
cash sale 現沽 /#-C4
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cashier 出?#123;員 \h D dU+
cashiers check 本票 8a="/J
certificate of deposit 存款單折 Nq` C.&
certificate of indebtedness 借據 N# 7QzB9]
certified check 保付支票 wztA3ZL*W1
certified public accountant 會計師 SAK!z!t
charges 費用 v<OJ69J
charge for remittances 匯水手續費 #qI= Z0Y
charter 營業執照 }YMy6eW 4
chartered accountant 會計師 C\nhqkn
chattles 動產 2f:Eof(B
check 支票 `V"sOTb
che stub 支票存根
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closed account 己結清賬戶 < hO
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closing 結算 7J|VD#DE$Y
closing entries 結賬紀錄 .J.-Mm` .
closing stock 期末存貨 :GW&O /Yo
closing the book 結賬 }!/$
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columnar journal 多欄日記賬 ^Au _U
combination 聯合 mG`e3X 6@-
commission 佣金 2 fS[J'-o
commodity 商品 9^Whg ~ {
common stock 普通股 ./D$dbu3
company 公司 ;D
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compensation 賠償 YoLx> 8
compound interest 複利 pT1[<X!<s
consignee 承銷人 IWveW8qJ
consignment 寄銷 :.d:9Z|_
consignor 寄銷人 l)w Hl%p
consolidated balance sheet 合併資產負債表 ] GTAq
consolidated profit and loss account 合併損益表 E)7F\ w
consolidation 合併 ;VNMD 6H
construction cost 營建成本 Ns0cgCrhX
construction revenue 營建收入 GbA.UM ~
contract 合同 oY|,GvCnK
control account 統制賬戶 P=+nB*hG
copyright 版權 HJ[/|NZU$
corporation 公司 pY~,(s|Qb
cost 成本 vZ N!Zl7S
cost accounting 成本會計 Qb; d:@9
cost of labour 勞工成本 6"t;gSt 4
cost of production 生產成本 ~ $ f; U
cost of manufacture 製造成本 v-Fg
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cost of sales 銷貨成本 `S.ZS}~!F
cost price 成本價格 U_$
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credit 貸方 xD /9F18
credit note 收款通知單 Ppt2A 6W
creditor 債權人 7kK #\dI
crossed check 橫線支票 ZP $-uaa-
current account 往來活期賬戶 *" 9 8L+
current asset 流動資產 hj$ e|arB
current liability 流動負債 N2$I}q%
current profit and loss 本期損益 }KK Y6D|d>
debit 借方 2gjGeM
debt 債務 Gqcz< =/
debtor 債務人 fr}Eaa-{^
deed 契據 maY4g&'f
deferred assets 遞延資產 kctzNGF|
deferred liabilities 遞延負債 t"lyvI[
delivery 交貨 zYv#: >C8
delivery expense 送貨費 jW O/
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delivery order 出貨單 !W'Ui
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demand draft 即期匯票 %Lrd6i_j
demand note 即期票據 ^*= 85iyo
demurrage charge 延期費 \WrFqm#
deposit 存款 j9U%7u]- k
deposit slip 存款單 ?Xo*1Z =
depreciation 折舊 Lr u-u:
direct cost 直接成本 cx$Gic:4
direct labour 直接人工 #4h+ j%y[H
director 董事 SL&hJs4c'
discount 折扣 4YMX|1wd)
discount on purchase 進貨折扣 b*mKei
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