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。 +hg|!SS@5
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acceptance 承兌 )6dvWK
account 賬戶 }~$zdgMT
accountant 會計員 <N^2|*3
accounting 會計 w~sr2;rp<
accounting system 會計制度 9/ R|\
accounts payable 應付賬款 vs g"!y@v
accounts receivable 應收賬款 ;Ad$Q9)EE
accumulated profits 累積利益 +9>t;
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adjusting entry ?#123;整記錄 :~B Y[")
adjustment ?#123;整 g&;:[&% T]
administration expense 管理費用 XPE{]4 g
advances 預付 n
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advertising expense 廣告費 U}(*}Ut
agency 代理 RajzH2j+>
agent 代理人 aB~?Y+m
agreement 契約 "Q;n-fqf
allotments 分配數 i[A$K~f
allowance 津貼 ^yiRrcOo
amalgamation 合併 [9NzvC 9I
amortization 攤銷 4)ez0[i$X
amortized cost 應攤成本 %{s<h6{R
annuities 年金 k_.%(ZE
applied cost 已分配成本 MDa 4U@Q
applied expense 已分配費用 bCHA
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applied manufacturing expense 己分配製造費用 MHJH@$|]
apportioned charge 攤派費用 lw0l8 6^Y
appreciation 漲價 ?)k;.<6
article of association 公司章程 K
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assessment 課稅 JX@/ rXFY}
assets 資產 Hj"` z6@7
attorney fee 律師費 + |MHi C
audit 審計
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auditor 審計員 P#bZtWx'<N
average 平均數 4M'y9 (
average cost 平均成本 OF*m 9
bad debt 壞賬 9/TF #
balance 餘額 Qc- jOl
balance sheet 資產負債表 n#,|C`2r
bank account 銀行賬戶 7 7"'?
bank balance 銀行結存 $NzD&b$7
bank charge 銀行手續費 wYK-YY:Q3
bank deposit 銀行存款 z/(^E8F
bank discount 銀行貼現 }2;~':Mklz
bank draft 銀行匯票 |13UJ
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bank loan 銀行借款 |T0jq
bank overdraft 銀行透支 ^2}0lP|
bankers acceptance 銀行承兌 ntE;*F yH
bankruptcy 破產 wB}s>o\
bearer 持票人 ^ 6`"f
beneficiary 受益人 v<N7o8
bequest 遺產 p me5frM |
bill 票據 +G*2f
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bill of exchange 匯票 {(#Dou
bill of lading 提單 5%j
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bills discounted 貼現票據 < I[ Vv'x
bills payable 應付票據 Sb I %|
bills receivable 應收票據 oF[l<OY4
board of directors 董事會 ? ]SSm Zpk
bonds 債券 <z+5+h|^
bonus 紅利 U c]S7F#
book value 賬面價值 ],9%Q E
bookkeeper 簿記員 \zCT""'i
bookkeeping 簿記 +c!v%
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branch office general ledger 支店往來賬戶 S,,,D+4
broker 經紀人 Ha
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brought down 接前 ;LM`B^Q]s
brought forward 接上頁 +x$Gw X
budget 預算 "b
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by-product 副產品 B* #lkMr
by-product sales 副產品銷售 8TIc;'bRM
capital 股本 ~YO 99PP
capital income 資本收益 GF[onfQY7
capital outlay 資本支出 Y8YNRyc=
capital stock 股本 R@ Ch3l@
capital stock certificate 股票 9B gR@b
carried down 移後 K9 h{sC
carried forward 移下頁 + >?"P ^
cash 現金 R,?7|x
cash account 現金賬戶 swEE >=
cash in bank 存銀行現金 +Zgh[ a
cash on delivery 交貨收款 CU'$JF
cash on hand 庫存現金 fH[Yc>(oj
cash payment 現金支付 Oo<L~7B
cash purchase 現購 #wn `choT'
cash sale 現沽 Q^=drNV
cashier 出?#123;員 ,q$'hY TaJ
cashiers check 本票 GqB]^snh
certificate of deposit 存款單折 qBL >C\V +
certificate of indebtedness 借據 <RQ\nU
certified check 保付支票 4,kdP)Md$
certified public accountant 會計師 #1c%3KaZ I
charges 費用 d 2f
charge for remittances 匯水手續費 Q@zD'G >
charter 營業執照 ;s
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chartered accountant 會計師 T;jy2|mLo
chattles 動產 CtiTXDc_
check 支票 hJ[Z~PC\T0
che stub 支票存根 rbfP6t:c3
closed account 己結清賬戶 i !
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closing 結算 Bo. < 4P
closing entries 結賬紀錄 t@dv$W2
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closing stock 期末存貨 fHK`u'
closing the book 結賬 O~Eju
columnar journal 多欄日記賬 Hg<d%7.
combination 聯合 >p"ytRu^
commission 佣金 hfzmv~ *
commodity 商品 aYc*v5Q N3
common stock 普通股 JRfG]u6GU
company 公司 701ei;
compensation 賠償 yr=$a3web;
compound interest 複利 AG ?cI@',
consignee 承銷人 h$3o]~t
consignment 寄銷 7OSk0%Q,
consignor 寄銷人 )nn cCU W
consolidated balance sheet 合併資產負債表 WBcnE( zF
consolidated profit and loss account 合併損益表 x z5 V.
consolidation 合併 DbDi
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construction cost 營建成本 z^;0 { q,
construction revenue 營建收入 BllS3I }V
contract 合同 X6hm,0[
control account 統制賬戶 Vu6$84>-,
copyright 版權 @AP v?>$)
corporation 公司 %#5yC|o9Pn
cost 成本 J@$h'YUF
cost accounting 成本會計 O"%b@$p\L
cost of labour 勞工成本 Vqr#%. N
cost of production 生產成本 y; oPg4
cost of manufacture 製造成本 s.VtmAH
cost of sales 銷貨成本 %+BiN)R*x
cost price 成本價格 :x85:pa
credit 貸方 !h\>[ O
credit note 收款通知單 B{x
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creditor 債權人 fjD/<` }v
crossed check 橫線支票 mar6/*`I#+
current account 往來活期賬戶 Tvdg :[V<
current asset 流動資產 W@"s~I6
current liability 流動負債 |a||oyrN
current profit and loss 本期損益 k&TZ
debit 借方 {w/{)B nPG
debt 債務 &d5n_:^
debtor 債務人 [w>T.b
deed 契據 g" c |%3
deferred assets 遞延資產 gzV&S5A{_
deferred liabilities 遞延負債 /=o~7y
delivery 交貨 g7X jo )
delivery expense 送貨費 )Q:.1
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delivery order 出貨單 ;!RS q'L1
demand draft 即期匯票 Vr%>'XN>"
demand note 即期票據 :.2Tcq
demurrage charge 延期費 j.}@ 9
deposit 存款 p]z< 43O$
deposit slip 存款單 V?_:-!NJ(
depreciation 折舊 | r|<cc#
direct cost 直接成本 "#<P- -E 9
direct labour 直接人工 [9}D+k F
director 董事 _f^JXd,7v
discount 折扣 f}1B -
discount on purchase 進貨折扣 g3fxf( iY(
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