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。 T9AFL;1
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acceptance 承兌 Vah.tOU
account 賬戶 `<?((l%;R
accountant 會計員 Zb2.o5#}
accounting 會計 npcL<$<6X
accounting system 會計制度 960rbxKy3
accounts payable 應付賬款 x KXD`-|W
accounts receivable 應收賬款 \7q>4[
accumulated profits 累積利益 @}tk/7-E
adjusting entry ?#123;整記錄 b(_PV#@$
adjustment ?#123;整 $kh
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administration expense 管理費用 F"a31`L>H
advances 預付 k&o1z'<C
advertising expense 廣告費 b$}@0
agency 代理 -l$-\(,M`#
agent 代理人 _'P!>C!
agreement 契約 ^S^7 u
allotments 分配數 ys9MV%*
allowance 津貼 T0BM:ofx
amalgamation 合併 /pz(s +4=
amortization 攤銷 =mh)b]].4\
amortized cost 應攤成本 k^\>=JTq=
annuities 年金 M9wj
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applied cost 已分配成本
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applied expense 已分配費用 #zKF/H|_R
applied manufacturing expense 己分配製造費用 ,IG?(CK|
apportioned charge 攤派費用 ,8@U-7f,
appreciation 漲價 ]|/\Sd
article of association 公司章程 n NcmL/(
assessment 課稅 <9Pf]
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assets 資產 #VM- \02o
attorney fee 律師費 2_;3B4GDF
audit 審計 a\v@^4
auditor 審計員 q}%;O
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average 平均數 }t.VH:02y
average cost 平均成本 lof}isOz
bad debt 壞賬 =#{i;CC%
balance 餘額 c
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balance sheet 資產負債表 =]F15:%Z q
bank account 銀行賬戶 R6 dD17
bank balance 銀行結存 RLX?3u&
bank charge 銀行手續費 S-)%#
bank deposit 銀行存款 wQ/FJoB
bank discount 銀行貼現 ZYD3[" ~x
bank draft 銀行匯票 @@Vf"o+S
bank loan 銀行借款 |DMa2} %
bank overdraft 銀行透支 7eekTh, ?
bankers acceptance 銀行承兌 s1NRUV2E
bankruptcy 破產 -4'yC_8t
bearer 持票人 R?$ Nl
beneficiary 受益人 qddP -uN
bequest 遺產 C~a- R#
bill 票據 ]Vgl
bill of exchange 匯票 3ws}E6\D
bill of lading 提單 jaI mO
bills discounted 貼現票據 o%\ pI%
bills payable 應付票據 YPqp#X*
bills receivable 應收票據 *,d>(\&[f
board of directors 董事會 _<1uO=km6
bonds 債券 &GH ,is
bonus 紅利 :]oR x
book value 賬面價值 y #Xq@
bookkeeper 簿記員 XK4i dC
bookkeeping 簿記 ');QmN%J
branch office general ledger 支店往來賬戶 h_:|H8t;w
broker 經紀人 f*^)0Po
brought down 接前 W g2Y`2@t
brought forward 接上頁 tJ,x>s?Y
budget 預算 -(fvb
by-product 副產品 #D&]5"0cX
by-product sales 副產品銷售 csF!*!tta
capital 股本 l ,T*b
capital income 資本收益 @dj 2#
capital outlay 資本支出 +aWI"d--h
capital stock 股本 Ge]2g0
capital stock certificate 股票 r*!sA5
carried down 移後 ,pz^ 8NJAI
carried forward 移下頁 `Vqp o /
cash 現金 # }rv)
cash account 現金賬戶 j7)Xm,wI8
cash in bank 存銀行現金 ?E ?dg#yk
cash on delivery 交貨收款 9ZEF%&58Y
cash on hand 庫存現金 6T5nr
cash payment 現金支付 er?'o1M
cash purchase 現購 k~st;FO
cash sale 現沽 ~"+Fp&[9f
cashier 出?#123;員 N3Jfp3_b@
cashiers check 本票 eSgCS*}0$z
certificate of deposit 存款單折 .V?i 3
certificate of indebtedness 借據 ;hOrL
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certified check 保付支票 .Qp 5wCkM
certified public accountant 會計師 D $RQ D{*
charges 費用 @,63%
charge for remittances 匯水手續費 D+.h *{gD
charter 營業執照 Q4_+3-g<7L
chartered accountant 會計師 bS+by'Ea1W
chattles 動產 8h#/b1\
check 支票 DM*mOT
che stub 支票存根 iG1vy'J#o
closed account 己結清賬戶 .1.Bf26}d
closing 結算 +FWkhmTv
closing entries 結賬紀錄 MT, LO< .
closing stock 期末存貨 XTHy
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closing the book 結賬 ~ (xIG
columnar journal 多欄日記賬 P{eL;^I
combination 聯合 #qk A*WP
commission 佣金 "mnW qRpX
commodity 商品 fL8+J]6A6
common stock 普通股 T6|zT }cb
company 公司 :o}J u}t
compensation 賠償 l("Dw8 H
compound interest 複利 s fxQ
consignee 承銷人 9tVA.:FOZ
consignment 寄銷 aZYa<28?L%
consignor 寄銷人 kne{Tp
consolidated balance sheet 合併資產負債表 d FF [2
consolidated profit and loss account 合併損益表 pC2r{-
consolidation 合併 1FS Jqad
construction cost 營建成本 d* Y&V$?zl
construction revenue 營建收入 qJj;3{X2
contract 合同 xS` %3+|
control account 統制賬戶 Z,Z34:-
copyright 版權 Y?2I
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corporation 公司 |Ebwl] X2
cost 成本 +k'5W1e
cost accounting 成本會計 q@ >s#
cost of labour 勞工成本
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cost of production 生產成本 _yyQ^M/
cost of manufacture 製造成本 cjU *
cost of sales 銷貨成本 /lS z8h2
cost price 成本價格 ~ jb6
credit 貸方 _-%A_5lCRE
credit note 收款通知單 : luVsQ
creditor 債權人 aD,sx#g0
crossed check 橫線支票 UfEF>@0
current account 往來活期賬戶 s#ijpc>h
current asset 流動資產 q28i9$Yqj\
current liability 流動負債 )eNR4nF
current profit and loss 本期損益 }+0{opY4R
debit 借方 Dx =ms^oN5
debt 債務 @<e+E"6
debtor 債務人 nsqs*$
deed 契據 _PrK6M@"L
deferred assets 遞延資產 w4 <FC$
deferred liabilities 遞延負債 | eIN<RY5
delivery 交貨 bR@ e6.<i
delivery expense 送貨費 @kUCc1LT
delivery order 出貨單 &dZ-}.
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demand draft 即期匯票 uh3%}2'P
demand note 即期票據 "P=OpFV
demurrage charge 延期費 sTO *
deposit 存款 w{Wz^= ';
deposit slip 存款單 6)m}e?D>
depreciation 折舊 7_taqcj
direct cost 直接成本 Ns2M8
direct labour 直接人工 bo rt2k
director 董事 @gQ{*dN
discount 折扣 {%xwoMVc+
discount on purchase 進貨折扣 m]BxGwT=m
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