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。 *
*?mZtF
gbc^Lb
acceptance 承兌 Y^)VHE]
account 賬戶 l+'1>T. I
accountant 會計員 Df_W>QC
accounting 會計 Z2chv,SqCJ
accounting system 會計制度 {GF>HHQb
accounts payable 應付賬款 MDkIaz\U
accounts receivable 應收賬款 > Kl78
w:
accumulated profits 累積利益 UQ|zS
alv,
adjusting entry ?#123;整記錄 ~L(_q
]
adjustment ?#123;整 R|Ft@]
administration expense 管理費用 ?`F"
)y
advances 預付 Y tQKsM
advertising expense 廣告費 X.0/F6U
agency 代理 /,v:!*
agent 代理人 z(<
E %
agreement 契約 6RZ[X[R[}
allotments 分配數 3 &*0n^g
allowance 津貼 vg5zsR0u
amalgamation 合併 _lQ+J=J$.R
amortization 攤銷 e,E;\x
&
amortized cost 應攤成本 K.
G#[
annuities 年金 i:#R
U^ R
applied cost 已分配成本 SX}GKu
applied expense 已分配費用 Fc} wu W
applied manufacturing expense 己分配製造費用 ;J\{r$q
apportioned charge 攤派費用 (Cp :NS
appreciation 漲價 T
GMHo{ ]
article of association 公司章程 \Y9=d E}
assessment 課稅
#py7emu
assets 資產 p!'wOThO`
attorney fee 律師費 _| 8"&*T^
audit 審計 jn\\,n"6
auditor 審計員 r"fu{4aX
average 平均數 ~s^&*KaA
average cost 平均成本 E08AZOY&g
bad debt 壞賬 ~Y)Au?d(a
balance 餘額 o\]e}+1[o
balance sheet 資產負債表 | ry;'[
*
bank account 銀行賬戶 @=wAk5[IN
bank balance 銀行結存 !^axO
bank charge 銀行手續費 ZJ=C[s!wu
bank deposit 銀行存款 ]^
O<WD
bank discount 銀行貼現 N83RsL "}_
bank draft 銀行匯票 SO p%{b
bank loan 銀行借款 L
&3=5Bf9
bank overdraft 銀行透支 mA^>Y_:
bankers acceptance 銀行承兌 f `Wf w3
bankruptcy 破產 |P ?
8<8p
bearer 持票人 Y_/Kd7,\~
beneficiary 受益人 A v2 _A
bequest 遺產 He
!0&B\7h
bill 票據 M
csqMI6
bill of exchange 匯票 X_!mZ\H7
bill of lading 提單 hChM hc
bills discounted 貼現票據 q }z,C{Wq<
bills payable 應付票據 M2x Us
bills receivable 應收票據 5 #kvb$97
board of directors 董事會 ?tA- `\E
bonds 債券 Y6N+,FAk+J
bonus 紅利 t*}<v@,
book value 賬面價值 *Mp<4B
bookkeeper 簿記員 SbI,9 <
bookkeeping 簿記 4|+
|L_
branch office general ledger 支店往來賬戶 O_iX 1@SW
broker 經紀人 ptDA))7M/
brought down 接前 *E.
2R{
brought forward 接上頁 15eHdd d
budget 預算 e1/|PgT(KM
by-product 副產品 d?{2A84S
by-product sales 副產品銷售 j_H
T
capital 股本 `UJW:qqW
capital income 資本收益 e5XikL u
capital outlay 資本支出 E
Fv+[
capital stock 股本 x4( fW\
capital stock certificate 股票 T ]zjJwa
carried down 移後 O~Fk0}-
carried forward 移下頁 3}gK`1Nq1
cash 現金 %4
-pw|':
cash account 現金賬戶 '{u#:TTj
cash in bank 存銀行現金 $?GO|.59
cash on delivery 交貨收款 iLI] aZ
cash on hand 庫存現金 O0l; Qi
cash payment 現金支付 `dNb%f>
cash purchase 現購 _k@l-Bj
cash sale 現沽 f
0#V^[%Q
cashier 出?#123;員 1 `AE]
cashiers check 本票 E<4}mSn)
certificate of deposit 存款單折 Cwh;+3?C|
certificate of indebtedness 借據 CyU>S}t
certified check 保付支票 ;5l|-&{@*
certified public accountant 會計師 NNdS:(
charges 費用 J|q_&MX/
charge for remittances 匯水手續費 >dGYZfqD
charter 營業執照 igL^k`&5^"
chartered accountant 會計師 $ g^;*>yr
chattles 動產 {ULnQ 6@
check 支票 7L6M#B[)e5
che stub 支票存根 TDGzXJf[
closed account 己結清賬戶 TExlGAHo+O
closing 結算 OY#_0p)i
closing entries 結賬紀錄 J)->
7h =
closing stock 期末存貨 u"T^DrRlQ
closing the book 結賬 h :NXO'
columnar journal 多欄日記賬 e- CW
4x
combination 聯合 [)pT{QA
commission 佣金 5=986ci$U
commodity 商品 f+Go 8Lg=M
common stock 普通股 #*/h*GNMs
company 公司 8IH gsW";
compensation 賠償
J
x<
compound interest 複利 ~-%A@Lt
consignee 承銷人 YLo$n
consignment 寄銷 LfApVU m
consignor 寄銷人 Hdx|k=-Q^
consolidated balance sheet 合併資產負債表
(I.`bR
consolidated profit and loss account 合併損益表 Fm':sd)'
X
consolidation 合併 h_L '_*
construction cost 營建成本 bl<7[J.
construction revenue 營建收入 ($W 5fbu
contract 合同 S/;Y4o
control account 統制賬戶 '[^2uQc
copyright 版權 V1`| j
corporation 公司 B_2>Y t"
cost 成本 nW_
cost accounting 成本會計 jYz3(mM'J
cost of labour 勞工成本 !e `=UZe1
cost of production 生產成本 ]:s|.C%q I
cost of manufacture 製造成本 Q8oo5vqQ#C
cost of sales 銷貨成本
!ei20@
cost price 成本價格 ,?6m"ov4(
credit 貸方 ooSd6;'
credit note 收款通知單 SGd.z6"H
creditor 債權人 VH6|(=8
crossed check 橫線支票 #>B1 $(@
current account 往來活期賬戶 EIQy?ig
86
current asset 流動資產 vP?S0>gh
current liability 流動負債 oJT@'{;*z
current profit and loss 本期損益 B31-< w
debit 借方 n k
9 K\I
debt 債務 ueBoSZRWX
debtor 債務人 R} 9jgB
deed 契據 <h 51KPo^P
deferred assets 遞延資產 RsfT Ub)<
deferred liabilities 遞延負債 \Pmk`^T
delivery 交貨 ^3o8F
delivery expense 送貨費 RpP[ymMZJ
delivery order 出貨單 {; cB?II
demand draft 即期匯票 t~K
