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。 =q-H R+
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acceptance 承兌 X@n\~[.B
account 賬戶 k GX;x} q
accountant 會計員 8f wM)DKS
accounting 會計 9&`e jeD
accounting system 會計制度 E5b JIC(
accounts payable 應付賬款 I^z$0
accounts receivable 應收賬款 )bG d++2
accumulated profits 累積利益 !bi}9w
adjusting entry ?#123;整記錄 on q~wEr
adjustment ?#123;整 9
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administration expense 管理費用 aab?hR
advances 預付 4{r_EV[(
advertising expense 廣告費 }w)`)N
agency 代理 H}$ hk
agent 代理人 xf.2Ig
agreement 契約 c.\J _^
allotments 分配數 -)Y?1w
allowance 津貼 : a4FO
amalgamation 合併 Nh[{
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amortization 攤銷 Mwdw7MZ"S
amortized cost 應攤成本 A<&
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annuities 年金 Ht 'jm (
applied cost 已分配成本 (Rc 0 l;
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 dIo|i,-
apportioned charge 攤派費用 j{nkus2
appreciation 漲價 ib OXh U
article of association 公司章程 }<wj~f([
assessment 課稅 |7CH
assets 資產 TLL. Ch|#Y
attorney fee 律師費 ~%W s"1
audit 審計 /rNY;qXM
auditor 審計員 _l?5GLl_F$
average 平均數 i#jCf3%+
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average cost 平均成本 tc{23Rf%
bad debt 壞賬 XU0"f!23x
balance 餘額 "gCSbMq(Vq
balance sheet 資產負債表 w? AE8n
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bank account 銀行賬戶 qvOBvUR}
bank balance 銀行結存 'FBvAk6
bank charge 銀行手續費 ^3`98y.Q
bank deposit 銀行存款 T
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bank discount 銀行貼現 |k'I?:'
bank draft 銀行匯票 $`'^&o;&f
bank loan 銀行借款 'q[V*4g
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 r _r$nl
bankruptcy 破產 gW S4 9*O
bearer 持票人 YKh%`Y1<
beneficiary 受益人 1&Y P}sg)
bequest 遺產 ,)L.^<
bill 票據 {uj9fE ,)
bill of exchange 匯票 bi^LpyEn
bill of lading 提單 rMlbj2T
bills discounted 貼現票據 ;T52 aX
bills payable 應付票據 33Mr9Doon
bills receivable 應收票據 '~ ]b;nA
board of directors 董事會 d l{3fldb
bonds 債券 Fr%KO)s2
bonus 紅利 "<O?KO 3K
book value 賬面價值 1shvHmrV
bookkeeper 簿記員 dbZPt~S'$
bookkeeping 簿記 "Pys3=h
branch office general ledger 支店往來賬戶 Eun%uah6c
broker 經紀人 5WZL B =
brought down 接前 9
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brought forward 接上頁 cRg$~rYd
budget 預算 *`jEg=)
by-product 副產品 ;5=p BP .
by-product sales 副產品銷售 1g/mzC
capital 股本 ;8 b f5
capital income 資本收益 f CVSVn"o
capital outlay 資本支出 o`s
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capital stock 股本 ?y0 4g u6p
capital stock certificate 股票 Q'=!1^&
carried down 移後 etDB|(,z
carried forward 移下頁 [w4z)!
cash 現金 7I.[1V`
cash account 現金賬戶 Lq&xlW
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cash in bank 存銀行現金 /V*eAn8>
cash on delivery 交貨收款 $Y4
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cash on hand 庫存現金 <n`|zQ
cash payment 現金支付 0bd.ess
cash purchase 現購 E|f PI u
cash sale 現沽 n_+Iw,a'm
cashier 出?#123;員 kB:R- St
cashiers check 本票 k4l72 'P
certificate of deposit 存款單折 HU'E}8%t6
certificate of indebtedness 借據 qj/P4 *6E
certified check 保付支票 fAm2ls7c
certified public accountant 會計師 $H 9x M
charges 費用 ~>EVI=?
charge for remittances 匯水手續費 #nd
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charter 營業執照 &, )tD62s
chartered accountant 會計師 a| >MueJ
chattles 動產 0j yokER
check 支票 LSs={RD2+p
che stub 支票存根 npF[J x[
closed account 己結清賬戶 Xgm7>= l
closing 結算 &d2/F i+
closing entries 結賬紀錄 oa4}GNH
closing stock 期末存貨 g=%& p?1@E
closing the book 結賬 Il642#Gh
columnar journal 多欄日記賬 A4^+p0@
combination 聯合 ,yF)7fN
commission 佣金 oMVwId f
commodity 商品 hG67%T'}A
common stock 普通股 )eFK@goGeb
company 公司 )v9[/
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compensation 賠償 gM*s/,;O"
compound interest 複利 1m0':n Vdu
consignee 承銷人 4|(?Wt)5
consignment 寄銷 yV8). 4
consignor 寄銷人 "OPU Gwf
consolidated balance sheet 合併資產負債表 oxzNV&D[{`
consolidated profit and loss account 合併損益表 %Z7!9+<
consolidation 合併 H@z k8]_P
construction cost 營建成本 &0g,Xkr
construction revenue 營建收入 1@WGbO Rc*
contract 合同 No 7Q,p
control account 統制賬戶 {OOt+U!
copyright 版權 gy{
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corporation 公司 pV7Gh` <y
cost 成本 P 5>CSWy%
cost accounting 成本會計 V|A E~R^
cost of labour 勞工成本 a%dx\&K
cost of production 生產成本 U]|q4!WE
cost of manufacture 製造成本 z7q2+;L
cost of sales 銷貨成本 F T~^$)8=
cost price 成本價格 aW"!bAdx`,
credit 貸方 F(<8:`N;G
credit note 收款通知單 V5B-S.i@
creditor 債權人 ))`Zv=y"
crossed check 橫線支票 ju]]|
current account 往來活期賬戶 j;)6uia*A
current asset 流動資產 %'e(3;YI
current liability 流動負債 x1wxB
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current profit and loss 本期損益 Q$1K{14I
debit 借方 sh ;uKzQ
debt 債務 YJ$ewK4E#.
debtor 債務人 <+gl"lG
deed 契據 v=tj.Vg
deferred assets 遞延資產 n5.>;N.*
deferred liabilities 遞延負債 (L$~ zw5gr
delivery 交貨 ?Z>.G{Wm@
delivery expense 送貨費 U*Qq5=dqD
delivery order 出貨單 n* Vd<m;w
demand draft 即期匯票 M"^Vf{X^
demand note 即期票據 |A0$XU{
demurrage charge 延期費 y.
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deposit 存款 SF k#bh
deposit slip 存款單 N?
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depreciation 折舊 X5Y
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direct cost 直接成本 r1ok u0 o
direct labour 直接人工 Sf&?3a+f
director 董事 H 5rPq_R
discount 折扣 &.L
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discount on purchase 進貨折扣 *)bd1B#
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