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。 T<]{:\*n
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acceptance 承兌 mEY#QN[eq
account 賬戶 T~ UDD
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accountant 會計員 DGFSD Py[
accounting 會計 D6ZHvY8R
accounting system 會計制度 k{*EoV[.$
accounts payable 應付賬款 #0AyC.\
accounts receivable 應收賬款 hW*o;o7u
accumulated profits 累積利益 jF 6_y w
adjusting entry ?#123;整記錄 U%vTmdOY
adjustment ?#123;整 S
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administration expense 管理費用 f `qy~M&
advances 預付 ?b_E \8'q]
advertising expense 廣告費 n.+*_c8 k
agency 代理 {K|?i9 K
agent 代理人 e:G ~P
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agreement 契約 uda+ +^y:
allotments 分配數 P-X|qVNK1Z
allowance 津貼 bm# 5bhX\|
amalgamation 合併 J&6p/'UPZ
amortization 攤銷 Dw
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amortized cost 應攤成本 Y}[<KK}_
annuities 年金 lT[, w9 $
applied cost 已分配成本 ^wy
applied expense 已分配費用 yi8vD~aA[
applied manufacturing expense 己分配製造費用
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apportioned charge 攤派費用 l,|Llb
appreciation 漲價 QQAEG #.5
article of association 公司章程 \S h /<z
assessment 課稅 hj];a,Br&
assets 資產 ;f%@s1u
attorney fee 律師費 Hzz{wY
audit 審計 &N.pW=%,N
auditor 審計員 q^[t</_ N
average 平均數 ~~yng-3)1
average cost 平均成本 bd /A0i?C
bad debt 壞賬 aR2N,<Cp5
balance 餘額 i9 aR#
balance sheet 資產負債表 RLf-Rdx/
bank account 銀行賬戶 {t;o^pUF
bank balance 銀行結存 Oti;wf G7o
bank charge 銀行手續費
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bank deposit 銀行存款 &[yC M!
bank discount 銀行貼現 z$&B7?
bank draft 銀行匯票 0Y oKSo
bank loan 銀行借款 4Uny.C]
bank overdraft 銀行透支 /Am9w$_T[
bankers acceptance 銀行承兌 mAlG }<
bankruptcy 破產 4j3q69TZR
bearer 持票人 45 biy(qa
beneficiary 受益人 i&DbZ=n2
bequest 遺產 inW7t2p<s
bill 票據 1X iA
bill of exchange 匯票 |k~AGc
bill of lading 提單 #JYl%= #,
bills discounted 貼現票據 -#I]/7^
bills payable 應付票據 ^mC~<p P(
bills receivable 應收票據 5 =;cN9M@
board of directors 董事會 co,0@.i
bonds 債券 10Eun }
bonus 紅利 1 tbA-+
book value 賬面價值 6zM:p /
bookkeeper 簿記員 =*fq5v
bookkeeping 簿記 TqJ @l
branch office general ledger 支店往來賬戶 &_3#W.w~Z
broker 經紀人 @*rMMy 4
brought down 接前 |2'WSAWG
brought forward 接上頁 Q7y' 0s
budget 預算 _HM?p(H@
by-product 副產品
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by-product sales 副產品銷售 POk5+^
capital 股本 R\cx-h*
capital income 資本收益 Um/l{:S
capital outlay 資本支出 OK4 r )
capital stock 股本 bEF2- FO
capital stock certificate 股票 09 McUR@
carried down 移後 3^KR{N p
carried forward 移下頁 9{(q[C5m
cash 現金 # j7&2L
cash account 現金賬戶 i).Vu}W#S
cash in bank 存銀行現金 MO0t
cash on delivery 交貨收款 <5L99<E
cash on hand 庫存現金 \asn^V@"zz
cash payment 現金支付 {zZ)JW M<w
cash purchase 現購 `Fcr `[
cash sale 現沽 ~
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cashier 出?#123;員 KxErWP%
cashiers check 本票 gjsks
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certificate of deposit 存款單折 6,4vs+(|\
certificate of indebtedness 借據 BqJ|l7+
certified check 保付支票 9'(^ Co q
certified public accountant 會計師 HG /fp<[
charges 費用 BoT#b^l
charge for remittances 匯水手續費 `[$>S
charter 營業執照 <IIz-6*V
chartered accountant 會計師 gIO_mJ3 u
chattles 動產 'WHI.*=
check 支票 @=G [mc\
che stub 支票存根 Tf=1p1!3
closed account 己結清賬戶 ~NE`Ad.G
closing 結算 m>Z3p7!N}
closing entries 結賬紀錄 8'E7Uj
closing stock 期末存貨 oM1C/=8
closing the book 結賬 ?Xpk"N7
columnar journal 多欄日記賬 2iKteJ@h)
combination 聯合 .Ao
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commission 佣金 Wlg 1t~1=
commodity 商品 V.8Vy1 $
common stock 普通股 \Dl MOG
company 公司 p+ReQ.
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compensation 賠償 L_ T+KaQCH
compound interest 複利 ){mqo%{SO
consignee 承銷人 DI( X B6
consignment 寄銷 x _kT
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consignor 寄銷人 |L89yjhWBs
consolidated balance sheet 合併資產負債表 KCpq<A%
consolidated profit and loss account 合併損益表 (mbm',%- (
consolidation 合併 .Erv\lv*
construction cost 營建成本 ^f N/
construction revenue 營建收入 % dtn*NU
contract 合同 y%9Hu
control account 統制賬戶 D?dS/agA
copyright 版權 <8~c7kT '
corporation 公司 16N |
cost 成本 ;TC]<N.YJT
cost accounting 成本會計 IRR b^Q6
cost of labour 勞工成本 daCkjDGl\
cost of production 生產成本 F <iV;+
cost of manufacture 製造成本 w_"-rGV
cost of sales 銷貨成本 v6wg,,T
cost price 成本價格 KXz7l\1Gb
credit 貸方 ,Y|
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credit note 收款通知單 +BM[@?"hrh
creditor 債權人 1fV)tvU$
crossed check 橫線支票 1}Guhayy
current account 往來活期賬戶 +t-_FbFh3D
current asset 流動資產 -|u
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current liability 流動負債 5{ !"}
current profit and loss 本期損益 R4 b!?}d
debit 借方 ~("bpS#ZgD
debt 債務 g0Q YBrp
debtor 債務人 x8c>2w;6x^
deed 契據 J !|R1
deferred assets 遞延資產 N/#x
deferred liabilities 遞延負債 KbciRRf!k
delivery 交貨 I d8MXdV
delivery expense 送貨費 F( /Ka@
delivery order 出貨單 } gwfe
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demand draft 即期匯票 ZmkH55Cn
demand note 即期票據 rmC7!^ /
demurrage charge 延期費 |}8SjZcQW
deposit 存款 GBBp1i
deposit slip 存款單 xY.?OHgG/
depreciation 折舊 M @G\b^ "
direct cost 直接成本 z[vu- f9
direct labour 直接人工 o:*$G~. k
director 董事 xFIzq
discount 折扣 7$Wbf4
discount on purchase 進貨折扣 fGA#0/_`
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