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。 ^.kAZSgO
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acceptance 承兌 uf'P9MA}>
account 賬戶
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accountant 會計員 y{Y+2}Dv/
accounting 會計 RG
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accounting system 會計制度 Jo aDX ,
accounts payable 應付賬款 GL =XiBt
accounts receivable 應收賬款 4O_+4yS
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 &xuwke:[
adjustment ?#123;整 :CST!+)o
administration expense 管理費用 J*~2 :{=%
advances 預付 @
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advertising expense 廣告費 8<wuH#2<y
agency 代理 ? Ga2K
agent 代理人 R k j KIa
agreement 契約 FWpN:|X BS
allotments 分配數 LF)a"S h
allowance 津貼 C:GHP$/}
amalgamation 合併 dd q 1NW
amortization 攤銷 3^R] [;
amortized cost 應攤成本 |8qK%n f}
annuities 年金 d?&!y]RS#
applied cost 已分配成本 5*wApu{2A
applied expense 已分配費用 {_toh/8)r
applied manufacturing expense 己分配製造費用 -8Jl4F ,
apportioned charge 攤派費用 U]! .~ji3
appreciation 漲價 "ex~ L B
article of association 公司章程 M`+e'vdw
assessment 課稅 YUVc9PV)Ws
assets 資產 J={OOj
attorney fee 律師費 U
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audit 審計 Fwx~ ~
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auditor 審計員 yEpN,A
average 平均數 Pm#x?1rAj
average cost 平均成本 mB^I @oZ*
bad debt 壞賬 <% 7P
balance 餘額 Z"n'/S:q
balance sheet 資產負債表 Ld}(*-1i
bank account 銀行賬戶 MX`Wg
bank balance 銀行結存 0qL
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bank charge 銀行手續費 4)odFq:
bank deposit 銀行存款 7Z`Mt9:Ht
bank discount 銀行貼現 A |taP$ %
bank draft 銀行匯票 b1+hr(kMRM
bank loan 銀行借款 3 $$5Mk(&
bank overdraft 銀行透支 tFvgvx\:
bankers acceptance 銀行承兌 J|"nwY}a9
bankruptcy 破產 (Q@+v<
bearer 持票人 .kbr?N,'
beneficiary 受益人 ]) QO %
bequest 遺產 E)80S.V
bill 票據 9QOr,~~s
bill of exchange 匯票 | z #m
bill of lading 提單 GcZM+ c
bills discounted 貼現票據 4C,kA+P
bills payable 應付票據 8!uL-_ Bn
bills receivable 應收票據 cVB |sYdf
board of directors 董事會 +24|_Lx0
bonds 債券 B-\,2rCC Z
bonus 紅利 ~}$\B^z+
book value 賬面價值 zM_DE
bookkeeper 簿記員 jiwpDB& [
bookkeeping 簿記 dX hCyr%"6
branch office general ledger 支店往來賬戶 1#> &p%P!
broker 經紀人 95$pG/o
brought down 接前 S aR}\Up
brought forward 接上頁
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budget 預算 cyGN3t9`.
by-product 副產品 !@^y)v
by-product sales 副產品銷售 Mt[Bq6}ZD
capital 股本 Th7wP:iDP
capital income 資本收益 W$ JY M3!
capital outlay 資本支出 `z3|M#r\;
capital stock 股本 VMxYZkMNd_
capital stock certificate 股票 ){O1&|z-
carried down 移後 w69>tC
carried forward 移下頁 IOsXPf9@
cash 現金 aQ !9#d_D
cash account 現金賬戶 pAJ=f}",]E
cash in bank 存銀行現金 *Nv y+V
cash on delivery 交貨收款 kZU
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cash on hand 庫存現金 ~:/%/-^
cash payment 現金支付 j<l#qho{h
cash purchase 現購 0NL :z1N-h
cash sale 現沽 hi ;WFyJTu
cashier 出?#123;員 wUZQB1$F
cashiers check 本票 D
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certificate of deposit 存款單折 i(M(OR/4
certificate of indebtedness 借據 u;+%Qh
certified check 保付支票 ee&nU(pK
certified public accountant 會計師 Fa sI'Ulk
charges 費用 3E<
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charge for remittances 匯水手續費 }iPo8Ra
charter 營業執照 dr| | !{\
chartered accountant 會計師 =w',-+@
chattles 動產 eZ!yPdgy|
check 支票 U9<_6Bsd
che stub 支票存根 gq
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closed account 己結清賬戶 C+/E qq^(
closing 結算 W$z#ssr
closing entries 結賬紀錄 !: m`9o
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closing stock 期末存貨 gf
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closing the book 結賬 9M1a*frxZ
columnar journal 多欄日記賬 :FoO Q[Q
combination 聯合 % $/=4f.j
commission 佣金 _wm ~}_Q
commodity 商品 Jq# [uX
common stock 普通股 J Z %`%rA
company 公司 | f"-|6
compensation 賠償 Y[f,ia
compound interest 複利 f zLANya
consignee 承銷人 ISpe
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consignment 寄銷 e.h~[^zg
consignor 寄銷人 >:.w7LQy/
consolidated balance sheet 合併資產負債表 !aQIh
consolidated profit and loss account 合併損益表 .>k=A|3G
consolidation 合併 i Bi7|
construction cost 營建成本 S#P+B*v
construction revenue 營建收入 ,"@w>WL<9
contract 合同 qzz[ y#q(
control account 統制賬戶 |2qR^Hd&5
copyright 版權 "(0oP9lZ
corporation 公司 GMEw
cost 成本 M]J [6EW
cost accounting 成本會計 h^['rmd
cost of labour 勞工成本 nA>*IU[
cost of production 生產成本 :L]-'\y
cost of manufacture 製造成本 G5!|y#T
cost of sales 銷貨成本 4 0 A&#u9o
cost price 成本價格 1T!cc%ah
credit 貸方 UV?[d:\>'
credit note 收款通知單 1pWk9Xuh
creditor 債權人 ah 4kA LO
crossed check 橫線支票 buRhQ"
current account 往來活期賬戶 ~ af8p {
current asset 流動資產 <"N:rn{ Qq
current liability 流動負債 k& O C&
current profit and loss 本期損益 h{\t*U 54'
debit 借方 DD2a
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debt 債務 /^d. &@*
debtor 債務人 *f{
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deed 契據 T0g0jr {
deferred assets 遞延資產 ot^q }fRX
deferred liabilities 遞延負債 L?C\Q^0"`G
delivery 交貨 aZP 2R "
delivery expense 送貨費 :){)JZ}-95
delivery order 出貨單 }(m1ql
demand draft 即期匯票 j(&GVy^;?
demand note 即期票據 2 >g^4(
demurrage charge 延期費 sD{ j@WEZ
deposit 存款 Y^4q9?2G
deposit slip 存款單 9p5= _
depreciation 折舊 wc"9A~
direct cost 直接成本 E\ tL
direct labour 直接人工 ^Fn%K]. X
director 董事 \e_IFISC
discount 折扣 Umij!=GPG^
discount on purchase 進貨折扣 |0lLl^zp
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