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。 >w,jaQ
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acceptance 承兌 rXE0jTf:a
account 賬戶 T]zD+/=
accountant 會計員 B$x@I\
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accounting 會計 4>v O9q
accounting system 會計制度 37Q8Yf_
accounts payable 應付賬款 WVOj ;c
accounts receivable 應收賬款 0chpC)#Q3;
accumulated profits 累積利益 o^* :
adjusting entry ?#123;整記錄 BnGoB `n
adjustment ?#123;整 '<uM\v^k
administration expense 管理費用 W83PMiN"T-
advances 預付 bGK
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advertising expense 廣告費 Bmcc SC;o4
agency 代理 &NoA, `|7
agent 代理人 RjPkH$u'Pj
agreement 契約 /4c
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allotments 分配數 e.%I#rNI
allowance 津貼 G e]NA]<
amalgamation 合併 0R [fH
amortization 攤銷 7Hgn/b[?b
amortized cost 應攤成本 Iz . h
annuities 年金 $;Iz7:#jN
applied cost 已分配成本 ~_N,zw{x
applied expense 已分配費用 D M+MBK
applied manufacturing expense 己分配製造費用 I2*(v%.-
apportioned charge 攤派費用 7iwck. *
appreciation 漲價 .35~+aqC
article of association 公司章程 ge6S_"
assessment 課稅 C/qKa[mg
assets 資產 H@$K /
attorney fee 律師費 z 5(5\j]
audit 審計 R LF6Bc
auditor 審計員 JehanF[
average 平均數 E QU@ ';~8
average cost 平均成本 S#B%[3@
bad debt 壞賬 fKq r$59>
balance 餘額 V;"2=)X
balance sheet 資產負債表 X';qcn_^
bank account 銀行賬戶 h9<PP2.(
bank balance 銀行結存 ly0L)L]\
bank charge 銀行手續費 Ax;?~v4Z
bank deposit 銀行存款 A:GqR;;"x>
bank discount 銀行貼現 ?QJx!'Y,p
bank draft 銀行匯票 hZL!%sL7
bank loan 銀行借款 W)/f5[L
bank overdraft 銀行透支 3'` &D/n
bankers acceptance 銀行承兌 RH _b
bankruptcy 破產 r"h09suZBW
bearer 持票人 3ej237~F,L
beneficiary 受益人 eLORG(;h4
bequest 遺產 )$ 9w Kk\F
bill 票據 7sO AaWx
bill of exchange 匯票 JQ0Z%;"
bill of lading 提單 /}>8|#U3y
bills discounted 貼現票據 YjTr49Af0
bills payable 應付票據 "N=$ =Dy >
bills receivable 應收票據 `^hA &/1
board of directors 董事會 |gP) lR
bonds 債券 #<9'{i3
bonus 紅利 *<:X3|3E
book value 賬面價值 Ib{l$#
bookkeeper 簿記員 Dbj?l;'1
bookkeeping 簿記 { >[ ]iX
branch office general ledger 支店往來賬戶 n/Fxjf0W
broker 經紀人 ;7?oJH;
brought down 接前 SH =S>
brought forward 接上頁 H+Bon=$cE!
budget 預算 ~( XaXu
by-product 副產品 $fD% 18
by-product sales 副產品銷售 UR _ Ty59
capital 股本 bF_0',W
capital income 資本收益 Sq_.RU
capital outlay 資本支出 hDW_a y 4
capital stock 股本 R$
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capital stock certificate 股票 +[uh);vD`G
carried down 移後 Tr:@Dv.O
carried forward 移下頁 mkyYs[
cash 現金 ^$O(oE(D
cash account 現金賬戶 8\' tfHL
cash in bank 存銀行現金 XA;PWl5!
cash on delivery 交貨收款 )rj!/%
cash on hand 庫存現金 E.NfVeq
cash payment 現金支付 ,"#nJC
cash purchase 現購 db_?da;!`
cash sale 現沽 27c0wz q
cashier 出?#123;員 C za }cF
cashiers check 本票 gsM$VaF(
certificate of deposit 存款單折 VpHwc!APq
certificate of indebtedness 借據 T?!SEblP]
certified check 保付支票 [j@ i^B &
certified public accountant 會計師 dazML|1ow
charges 費用 9ETdO,L)f
charge for remittances 匯水手續費 z, m3U
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charter 營業執照 ,z#D[5
chartered accountant 會計師 E`^ D9:3:)
chattles 動產 #'%ii,;w Q
check 支票 ^i_ v\E[QU
che stub 支票存根 DeF`#a0E
closed account 己結清賬戶 &o t^+uVH
closing 結算 LsIZeL^
closing entries 結賬紀錄 T> |
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closing stock 期末存貨 AhOBbss]q
closing the book 結賬 Vfy@?x=
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columnar journal 多欄日記賬 [3-u7Fx!
combination 聯合 Y]`=cR`/"
commission 佣金 D60quEe3%
commodity 商品 {{P 3Z[
common stock 普通股 ;k#_/c
company 公司
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compensation 賠償 Z9 ws{8@_
compound interest 複利 }6%\/d1~ 6
consignee 承銷人 ]rY9t@
consignment 寄銷 i H-,l
consignor 寄銷人 iN 'T^+um=
consolidated balance sheet 合併資產負債表 2oahQ:
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consolidated profit and loss account 合併損益表 [O_5`X9|
consolidation 合併 6<S
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construction cost 營建成本 <BBzv -?D
construction revenue 營建收入 Wq}6RdY$ZA
contract 合同 }\8-&VoY#X
control account 統制賬戶 ~ $4(|Fq/
copyright 版權 ?OnL ,y|
corporation 公司 C XoiA" P
cost 成本 (oy@j{G)c6
cost accounting 成本會計 %4x0^<k~
cost of labour 勞工成本 GR*sk#{
cost of production 生產成本 oO?+2pTQV
cost of manufacture 製造成本 bV(BwWm
cost of sales 銷貨成本 yxpv;v:)=
cost price 成本價格 X! z-J>
credit 貸方 wV f 7<@/y
credit note 收款通知單 yc7b%T*Y
creditor 債權人 .b
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crossed check 橫線支票 ) a MiT
current account 往來活期賬戶 Z D" *fr
current asset 流動資產 ke W7p
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current liability 流動負債 ]-#/wC[$l=
current profit and loss 本期損益 Il@K8?H@
debit 借方 X}3?k<m
debt 債務 o l_\ "
debtor 債務人 R{A$|Ipaq
deed 契據 y7 #+VF`xf
deferred assets 遞延資產 T^7}Qs9
deferred liabilities 遞延負債 85|u;Fxf
delivery 交貨 4
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delivery expense 送貨費 A~E S{Zkh
delivery order 出貨單 FPK=Tr:b
demand draft 即期匯票 8o,0=
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demand note 即期票據 Vtj*O'0
demurrage charge 延期費 S\I+Ue Fkf
deposit 存款 hUvA;E(qD
deposit slip 存款單 #G0'Q2
depreciation 折舊 E3S0u7 Es
direct cost 直接成本 s@
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direct labour 直接人工 `]GL3cIh:
director 董事 c%b|+4
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discount 折扣 M9Sj@ ww
discount on purchase 進貨折扣 a $'U ?%
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