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。 - r82'3]
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acceptance 承兌 93y. u<,2;
account 賬戶 FCmS3KIa,
accountant 會計員 B6Tn8@O
accounting 會計 "|"bo5M:
accounting system 會計制度 Z-j%``I?h
accounts payable 應付賬款 R=M${u<t
accounts receivable 應收賬款 !$+J7\& 7p
accumulated profits 累積利益 R\=y/tw0H
adjusting entry ?#123;整記錄
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adjustment ?#123;整 [w)6OT
administration expense 管理費用 NC2PW+ (
advances 預付 |v{ a5|<E
advertising expense 廣告費 -OuMC&
agency 代理 7b T5-=.
agent 代理人 nmN6RGx
agreement 契約 B|~\m ~
allotments 分配數 ]Ikj Z=
allowance 津貼 .Is
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amalgamation 合併 S* CR Vs
amortization 攤銷 { l LUZM
amortized cost 應攤成本 $y > J=
annuities 年金
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applied cost 已分配成本 5,qfr!hN,
applied expense 已分配費用 z {^XU" yB
applied manufacturing expense 己分配製造費用 F+AShh
apportioned charge 攤派費用 rReZ$U
appreciation 漲價 58MBG &a%
article of association 公司章程 s\Cl3
assessment 課稅 kF.PLn'iS
assets 資產 crC];LMl/
attorney fee 律師費 GYv2 ^IB:
audit 審計 +Mv0X% (N
auditor 審計員 -]P
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average 平均數 O` m W,
average cost 平均成本 ./ib{ @A.
bad debt 壞賬 f5/ ba9n I
balance 餘額 ;LH?Qu;e
balance sheet 資產負債表 7IZ(3B<87t
bank account 銀行賬戶 jvm
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bank balance 銀行結存 H, =??wN
bank charge 銀行手續費 /{1 xpR
bank deposit 銀行存款 8'#%7+ "=!
bank discount 銀行貼現 F{f "xM
bank draft 銀行匯票 8N8B${X
bank loan 銀行借款 hgKs[ySo,3
bank overdraft 銀行透支 c#`Z[
bankers acceptance 銀行承兌 TiF$',WMv
bankruptcy 破產 "v~w#
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bearer 持票人 v?h#Ym3e<
beneficiary 受益人
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bequest 遺產 oChcEx%
bill 票據 /5r[M=_ihr
bill of exchange 匯票 #\4u u
bill of lading 提單 mKnkHGM
bills discounted 貼現票據 D@4h QC\
bills payable 應付票據 **0Y*Ax@
bills receivable 應收票據 }(TZ}* d
board of directors 董事會 NRq
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bonds 債券 j|HOry1E &
bonus 紅利 KY"W{D9ib
book value 賬面價值 m=NX;t
bookkeeper 簿記員 )X| uOg&|
bookkeeping 簿記 S] {K^Q),
branch office general ledger 支店往來賬戶
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broker 經紀人 NY1olnI
brought down 接前 {My/+{eS!?
brought forward 接上頁 Z^`>;n2
budget 預算 U#,2et6
by-product 副產品 @Z K|k
by-product sales 副產品銷售 Q} f=Ye(&}
capital 股本 cK K
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capital income 資本收益 HHoh//(\
capital outlay 資本支出 O&\;BF5:R
capital stock 股本 5oWR}qqFK
capital stock certificate 股票 i u&'v
carried down 移後 't^OIil
carried forward 移下頁 r #3_F=xL5
cash 現金 b^5rV5d
cash account 現金賬戶
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cash in bank 存銀行現金 0$/wH #f
cash on delivery 交貨收款 pt|u?T_+
cash on hand 庫存現金
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cash payment 現金支付 {Sd{|R_
cash purchase 現購 -Vt*(L
cash sale 現沽 Cq/*/jBM
cashier 出?#123;員 CQzJ_aSJ (
cashiers check 本票 hMeE@Q0
certificate of deposit 存款單折 =JNoC01D
certificate of indebtedness 借據 )MW.Y
certified check 保付支票 (+bk +0
certified public accountant 會計師 cq
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charges 費用 -5d8j<,
charge for remittances 匯水手續費 vQ26U(7\>
charter 營業執照 +vBq,'k`
chartered accountant 會計師 +`_% U7p(
chattles 動產 g5X+iV
check 支票 m_Z%[@L
che stub 支票存根 *)U=ZO6S
closed account 己結清賬戶 N ~g 'Z
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closing 結算 ;&^S-+
closing entries 結賬紀錄 +;pdG[N
closing stock 期末存貨 p@NE^aMn
closing the book 結賬 0b~5i-zM/
columnar journal 多欄日記賬 )1Os +0az
combination 聯合
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commission 佣金 ?7/n s>}
commodity 商品 EM; ]dLh
common stock 普通股 =?0o 5|u]
company 公司 .z7F58
compensation 賠償 _)zSjFX 9
compound interest 複利 BRFA%FZ,
consignee 承銷人 XQ%* U=)s
consignment 寄銷 rM< c;iQ
consignor 寄銷人 92bvmP*o4
consolidated balance sheet 合併資產負債表 P[?~KNS:/
consolidated profit and loss account 合併損益表 d9sl(;
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consolidation 合併 UP 75}h9
construction cost 營建成本 ,57g_z]V
construction revenue 營建收入 IdUMoLL?
contract 合同 'kL>
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control account 統制賬戶 kf~ D m}bV
copyright 版權 =Qp~@k=2
corporation 公司 iO,0Sb
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cost 成本 j{0_K +B
cost accounting 成本會計 k2" Z:\?z
cost of labour 勞工成本 }.$oZo9J
cost of production 生產成本 wH3FCfvm
cost of manufacture 製造成本 RN]4 Is:
cost of sales 銷貨成本 kNMhMEez
cost price 成本價格
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credit 貸方 Nf%jLK~
credit note 收款通知單 ~}i &gd|(
creditor 債權人 O+@"l$;N
crossed check 橫線支票 x4pl#~Su
current account 往來活期賬戶 W 0K&mBu
current asset 流動資產 5qGRz"\p~
current liability 流動負債 kZBIXW ,G
current profit and loss 本期損益 [kMXr'TyPX
debit 借方 L/1?PM
debt 債務 iXqc$!lTH
debtor 債務人 bBW(#
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deed 契據 yrs
