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。 k_pv6YrE
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acceptance 承兌 X,Ql6uO
account 賬戶 "uH>S+%|b
accountant 會計員 +C% 6jGGh
accounting 會計 juEPUsE
accounting system 會計制度 ~RR!~q
accounts payable 應付賬款 >a8iY|QY
accounts receivable 應收賬款 # ~<
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accumulated profits 累積利益 \[9VeqMU
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adjustment ?#123;整 N,Y)'s
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advances 預付 KVZ
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advertising expense 廣告費 }Uy QGRZ=
agency 代理 eB0exPz%
agent 代理人 x/,;:S
agreement 契約
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allotments 分配數 Lc
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allowance 津貼 GxdAOiq
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amalgamation 合併 G+dq
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amortization 攤銷 e:O,$R#g
amortized cost 應攤成本 }4 0T'y
annuities 年金 Xs2}n^#i
applied cost 已分配成本 $z P5Hzx
applied expense 已分配費用 5FOMh"!z\
applied manufacturing expense 己分配製造費用 /A{ Zf'DI
apportioned charge 攤派費用 yGR{-YwU!
appreciation 漲價 #/>TuJc
article of association 公司章程 jOG dq;|
assessment 課稅 /8Gd
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assets 資產 ggD T5hb
attorney fee 律師費 PK]3uh
audit 審計 !q\8`ss
auditor 審計員 7d;|?R-8D
average 平均數 O`Tz^Q /D
average cost 平均成本 868X/lL
bad debt 壞賬 K6DN >0sY
balance 餘額 P j
balance sheet 資產負債表 |62` {+
bank account 銀行賬戶 =RB
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bank balance 銀行結存 !!C/($
bank charge 銀行手續費 5/"$ _7"{a
bank deposit 銀行存款 C8m 9H8Qm
bank discount 銀行貼現 I?rB7 *:
bank draft 銀行匯票 ^ oi']O
bank loan 銀行借款 8w5}9}xF
bank overdraft 銀行透支 [
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bankers acceptance 銀行承兌 <Kt_
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bankruptcy 破產 sF{~7IB
bearer 持票人 rUI?{CV
beneficiary 受益人 9@|52dz%
bequest 遺產 &jJu=6 U
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bill 票據 T.da!!'B
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bill of exchange 匯票 %7ng AIg
bill of lading 提單 `nF SJlr&
bills discounted 貼現票據 aqON6|6K
bills payable 應付票據 #8Bh5L!SJ1
bills receivable 應收票據 ~nA k-toJ
board of directors 董事會 p@jw)xI
bonds 債券 G4(R/<J,BQ
bonus 紅利 J5{;+ysUMl
book value 賬面價值 !Se0&Ob
bookkeeper 簿記員 AR [m+E
bookkeeping 簿記 Z|t=t
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branch office general ledger 支店往來賬戶 b1C)@gl !Z
broker 經紀人 r
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brought down 接前 "<iH 8MzZ
brought forward 接上頁 0GUJc}fgvN
budget 預算 _ /1/ {
by-product 副產品 @1*^ttC
by-product sales 副產品銷售 av'm$I|O
capital 股本 2 5 \S>
capital income 資本收益 Uj5-x%~
capital outlay 資本支出 gWr7^u&q@|
capital stock 股本
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capital stock certificate 股票 k!Yc_ZB:*l
carried down 移後 LhL |ETrJ
carried forward 移下頁 %Y&48''"
cash 現金 S)U
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cash account 現金賬戶 SW9
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cash in bank 存銀行現金
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cash on delivery 交貨收款 Em!- W5 *s
cash on hand 庫存現金 W]po RTJ:
cash payment 現金支付 \HO)ss)"
cash purchase 現購 GlJ[rD
cash sale 現沽 $M}"u [Qq
cashier 出?#123;員 AMyg>n!
cashiers check 本票 *q
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certificate of deposit 存款單折 vm@V5oH
certificate of indebtedness 借據 Q+Bl1xl
certified check 保付支票 T f3CyH!k
certified public accountant 會計師 Ll|-CY $
charges 費用 Z :{|
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charge for remittances 匯水手續費 ] hT\"5&6
charter 營業執照 =NY;#J jn
chartered accountant 會計師 9G[
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chattles 動產 pN^g.
check 支票 /5sn *,
che stub 支票存根 OH/9<T?
closed account 己結清賬戶 vm! y2
closing 結算 "lt <$.
closing entries 結賬紀錄 Y#@D%
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closing stock 期末存貨 )+L|<6J XA
closing the book 結賬 "w? 0f["
columnar journal 多欄日記賬 %V=%ARP|
combination 聯合 :of([e|u6
commission 佣金
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commodity 商品 s" ,Ea*
common stock 普通股 20}HTV {v
company 公司 ! t!4CY
compensation 賠償 K9@.l~n
compound interest 複利 y hKH}
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consignee 承銷人 d dgDq0N1j
consignment 寄銷 u.yR oZ8/!
consignor 寄銷人 &MH8~LSb
consolidated balance sheet 合併資產負債表 +JI,6)Ry
consolidated profit and loss account 合併損益表 @K <Onh`
consolidation 合併 76D$Nm
construction cost 營建成本 :|(YlNUv
construction revenue 營建收入 ' ayb`
contract 合同 suQ Ti'K1
control account 統制賬戶
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copyright 版權 ]0>
corporation 公司 frcX 'M}%
cost 成本 bkdXBCBx?
cost accounting 成本會計 a]P i2 :S
cost of labour 勞工成本 - ;gQy [U
cost of production 生產成本 Dspvc
cost of manufacture 製造成本 t0f7dU3e;L
cost of sales 銷貨成本 ^1 ){
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cost price 成本價格 uzxwJs'fz
credit 貸方 9 &r]k8K
credit note 收款通知單 4
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creditor 債權人 (RI)<zaK
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crossed check 橫線支票 _=0Ja
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current account 往來活期賬戶 [ C EV&B
current asset 流動資產 .QP`Qn6 (P
current liability 流動負債 5:r
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current profit and loss 本期損益 fDDpR=
debit 借方 B!mHO*g
debt 債務 c!HGi qp
debtor 債務人 |]<#
