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。 {1a%CsCM
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acceptance 承兌 8wJfG Y
account 賬戶 L} r#KfIb
accountant 會計員 NJ\ID=3l
accounting 會計 M{:}.H<a
accounting system 會計制度 3gN#[P
accounts payable 應付賬款 NVqJN$z
accounts receivable 應收賬款 zyb>PEd.
accumulated profits 累積利益 RQ}0f5~t
adjusting entry ?#123;整記錄 $e>(M&9,
adjustment ?#123;整 <49Gsm &0
administration expense 管理費用 >S\D+1PV
advances 預付 8XFs)1s[
advertising expense 廣告費 4 XSEN ]F
agency 代理
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agent 代理人 Fo
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agreement 契約 4H@:|
allotments 分配數 n1D,0+N=
allowance 津貼 !>gi9z,
amalgamation 合併 4O}ZnE1[
amortization 攤銷 V}c3}'_U]
amortized cost 應攤成本 90ZMO7_
annuities 年金 w<}kY|A"=-
applied cost 已分配成本 VHwAO:+-
applied expense 已分配費用 k0[b4cr`
applied manufacturing expense 己分配製造費用 [N] 5)n
apportioned charge 攤派費用 @ Gxnrh6
appreciation 漲價 z u53m Z
article of association 公司章程 -2Bkun4Pt
assessment 課稅 =QG@{?JTl
assets 資產 &z'N Q !uV
attorney fee 律師費 xLID @9Hbu
audit 審計 -%R3 YU3
auditor 審計員 1>5l(zK!9
average 平均數 k'H+l ]=
average cost 平均成本 l-?B 1gd,l
bad debt 壞賬 8n_!WDD
balance 餘額 > J4Tk1//b
balance sheet 資產負債表 tb#9TF
bank account 銀行賬戶 YVSAYv_ZG}
bank balance 銀行結存 Ph{7S43
bank charge 銀行手續費 D}.Pk>5
bank deposit 銀行存款 ^g^R[8
bank discount 銀行貼現 &~9'7 n!
bank draft 銀行匯票 ^ud-N;]MKs
bank loan 銀行借款 <]{$XcNm
bank overdraft 銀行透支 q.xt%`@ aA
bankers acceptance 銀行承兌 v2Lx4:dzi
bankruptcy 破產 H[H+s!)"
bearer 持票人 z`)i"O]-K_
beneficiary 受益人 G3[X.%g`
bequest 遺產 T9&-t7:
bill 票據 ^t p6G
bill of exchange 匯票 1#]0\Y(
bill of lading 提單 ;^fGQ]`4
bills discounted 貼現票據 D7v-+jypp
bills payable 應付票據 by*?PhfF
bills receivable 應收票據 )(^L *
board of directors 董事會 m I$< +S1!
bonds 債券 h`{agW B
bonus 紅利 q oA ?
book value 賬面價值 aXOW +$,
bookkeeper 簿記員 H@-txO1`::
bookkeeping 簿記 G&2UXr3
branch office general ledger 支店往來賬戶 */8b)I}yY
broker 經紀人 ]6)~Sj$ 5
brought down 接前 -
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brought forward 接上頁 c ;RL<83:
budget 預算 Z{Si`GA
by-product 副產品 ,}8|[)"
by-product sales 副產品銷售 0ZRIi70u
capital 股本 1u9 *)w
capital income 資本收益 VaV(+X
capital outlay 資本支出 bQTkW<7gh
capital stock 股本 x-hr64WFK
capital stock certificate 股票 _lK+/"-l
carried down 移後 NA=I7I@
carried forward 移下頁 htgtgW9
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cash 現金 uD'GI
cash account 現金賬戶 ca@?-)
cash in bank 存銀行現金 7dg2-4
cash on delivery 交貨收款 hN#A3FFo L
cash on hand 庫存現金 \ytF@"7
cash payment 現金支付 vOF"p4 ^ 3
cash purchase 現購 0`=>/Wr39
cash sale 現沽 XWuHH ;~*L
cashier 出?#123;員 E((U=P}+g
cashiers check 本票 v@qU<\Y>
certificate of deposit 存款單折 W`vgH/lSnZ
certificate of indebtedness 借據 L
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certified check 保付支票 3?n2/p
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certified public accountant 會計師 { /u}
charges 費用 *_ qLLJg
charge for remittances 匯水手續費 Z?@oe-mz
charter 營業執照 w$`[C+L
chartered accountant 會計師 SJ
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chattles 動產 )qq5WShMJ
check 支票 9/yE\p .
che stub 支票存根 yJ0q)x sS
closed account 己結清賬戶 &/\Q 6$a
closing 結算 N(7UlS,u'
closing entries 結賬紀錄 VGe OoS
closing stock 期末存貨 Mk NPC
closing the book 結賬 #?3oGrS Y
columnar journal 多欄日記賬 ` !um )4
combination 聯合 XCP/e p
commission 佣金 [$x&J6jF.
commodity 商品 GW;\ 3@o
common stock 普通股 .%x1%TN
company 公司 4?u<i=i
compensation 賠償 > 508-)'
compound interest 複利 F5+)=P#
consignee 承銷人 ge[hAI2I
consignment 寄銷 2jT2~D.U1
consignor 寄銷人 ab!Cu8~v
consolidated balance sheet 合併資產負債表 eX 0due
consolidated profit and loss account 合併損益表 }w|a^=HAp
consolidation 合併 t
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construction cost 營建成本 @OB7TI_/
construction revenue 營建收入 l5/!0]/
contract 合同 M hwuh`v%
control account 統制賬戶 - ^f>=xa4J
copyright 版權 23iMG]J&
corporation 公司 Zr#\>h 'c
cost 成本 3~ptD5@WF
cost accounting 成本會計 h1U8z)D#
cost of labour 勞工成本 k^i\<@v
cost of production 生產成本 "NM SLqO
cost of manufacture 製造成本 0!5 w0^1
cost of sales 銷貨成本 Z`jSpgWR
cost price 成本價格 LJ{P93aq`^
credit 貸方 IE0hC\C}
credit note 收款通知單 4?c4GT9(6S
creditor 債權人 ;
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crossed check 橫線支票 Ia%S=xU{=
current account 往來活期賬戶 0;/},B[A
current asset 流動資產 I #bta
current liability 流動負債 "oLY";0(=
current profit and loss 本期損益 u|Tg*B
debit 借方 ! zR1CM
debt 債務 $:u5XJx
debtor 債務人 D\LXjEm e.
deed 契據 "T ~ce@
deferred assets 遞延資產 D>`lN
deferred liabilities 遞延負債 ')82a49eA
delivery 交貨 H\
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delivery expense 送貨費 )r`F}_CEL
delivery order 出貨單 p3W -*lE
demand draft 即期匯票 z <jH{ AU
demand note 即期票據 >&?k^nI}J
demurrage charge 延期費 $8;`6o`
deposit 存款 >J['so2Bf
deposit slip 存款單 0<$t9:dq
depreciation 折舊 8Rr ic[v
direct cost 直接成本 }M|,Z'@*
direct labour 直接人工 Xt$o$V
director 董事 7@u:F?c
discount 折扣 =P)H3|AdIm
discount on purchase 進貨折扣 KwxO%/-}S
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