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。 ey Cg *
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acceptance 承兌 QzV:^!0J
account 賬戶 SY
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accountant 會計員 Wm"W@LPx5
accounting 會計 -Ol/r=/&
accounting system 會計制度 H>W A?4
accounts payable 應付賬款 ND I|;
accounts receivable 應收賬款 xl<Cstr
accumulated profits 累積利益 g@S"!9[;U
adjusting entry ?#123;整記錄 bx5X8D
adjustment ?#123;整 M/#<=XhA
administration expense 管理費用 U`:$1*(`
advances 預付
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advertising expense 廣告費 S(rA96n
agency 代理 ,rG$JCS'KQ
agent 代理人 ] ^.#d
agreement 契約 7[8PSoo
allotments 分配數 g E:qMs;
allowance 津貼 XRaq\a`=:
amalgamation 合併 % +eZ U)N
amortization 攤銷 g y
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amortized cost 應攤成本 q 5 QYp
annuities 年金 q,+d\-+
applied cost 已分配成本 3g} ]nj:N
applied expense 已分配費用 CM~)\prks
applied manufacturing expense 己分配製造費用 EY&hW
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apportioned charge 攤派費用 :GO}G`jY
appreciation 漲價 QDy
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article of association 公司章程 P iM@iS
assessment 課稅 fpzC#
assets 資產 M3x%D)*
attorney fee 律師費 U*,5t81
audit 審計 ` NcWy
auditor 審計員 0h$23.
average 平均數 5]gd,&^?>
average cost 平均成本 &{" aD&
bad debt 壞賬 )Ibp%' H
balance 餘額 e6]u5;B
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balance sheet 資產負債表 H{9di\xnEm
bank account 銀行賬戶 A-4\;[P\
bank balance 銀行結存 elw<
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bank charge 銀行手續費 Eiwo= = M
bank deposit 銀行存款 3C2L _ K3
bank discount 銀行貼現 >Ei_ ##
bank draft 銀行匯票 M2mte#h
bank loan 銀行借款 R~;<}!Gtx
bank overdraft 銀行透支 P b2exS (
bankers acceptance 銀行承兌 Ean@GDLz8
bankruptcy 破產 t|d9EC]c(
bearer 持票人 mmEr2\L
beneficiary 受益人 vMDV%E S1t
bequest 遺產 Svy bP&i|
bill 票據 EubF`w$KWX
bill of exchange 匯票 De\&r~bTW9
bill of lading 提單 L)J0T Sh
bills discounted 貼現票據 *N<~"D
bills payable 應付票據 Bo_Ivhe[m
bills receivable 應收票據 # (T
board of directors 董事會 t- i;
bonds 債券 27G6C`}
bonus 紅利 &+d>xy\^/
book value 賬面價值 M-"%4^8_
bookkeeper 簿記員 j8L! miv6
bookkeeping 簿記 -dZ7;n5&_
branch office general ledger 支店往來賬戶 jL>IX`,+6
broker 經紀人 G2zfdgW${/
brought down 接前 (
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brought forward 接上頁 gI<TfcC
budget 預算 PiP\T.XANa
by-product 副產品 ; Sq_DP1W
by-product sales 副產品銷售 J9zSBsp_
capital 股本 E9YR *P4$
capital income 資本收益 ST L&ZO
capital outlay 資本支出 -y)ij``VY
capital stock 股本 c54oQ1Q&"
capital stock certificate 股票 uL\ B[<:
carried down 移後 w: #yu
carried forward 移下頁 E~3wdOZv1
cash 現金 $&I##od
cash account 現金賬戶 I|@%|s
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cash in bank 存銀行現金 l qTTTk
cash on delivery 交貨收款 ND WpV
cash on hand 庫存現金 #Huvn4x
cash payment 現金支付 &2d^=fih
cash purchase 現購
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cash sale 現沽 yL7D;< !S&
cashier 出?#123;員 |^ []Oy=
cashiers check 本票 W
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certificate of deposit 存款單折 d @<(Z7|
certificate of indebtedness 借據 /ZUKt
certified check 保付支票 x$tx!%,)/S
certified public accountant 會計師 4siNY4i"
charges 費用 '%vb&a!.6
charge for remittances 匯水手續費 {m.l{<H
charter 營業執照 o[' HiX
chartered accountant 會計師 Ep>3%{V
chattles 動產 Zui2O-L?V
check 支票 }_vE
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che stub 支票存根 0,1:l3iu1M
closed account 己結清賬戶 n*D-01v YP
closing 結算 PbvRh~n
closing entries 結賬紀錄 =*
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closing stock 期末存貨 0&}
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closing the book 結賬 n,q+ EZd
columnar journal 多欄日記賬 33z) F
combination 聯合 ,]+P#eXgE
commission 佣金 ~ODm?k
commodity 商品
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common stock 普通股
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company 公司 x DD3Y{ K
compensation 賠償 a ; WRTV
compound interest 複利 =i O K($
consignee 承銷人 ze@NqCF
consignment 寄銷 MF)Xc\}0p
consignor 寄銷人 xb1 i{d
consolidated balance sheet 合併資產負債表 `z=U-v'H)D
consolidated profit and loss account 合併損益表 z-$ bce9*
consolidation 合併 N}HQvlLkF9
construction cost 營建成本 <5
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construction revenue 營建收入 ,5$V;|
contract 合同 2oyTS*2u_&
control account 統制賬戶 VJmX @zX9
copyright 版權 mrX 2w
corporation 公司 &M KG#Y}
cost 成本 (99P9\[p
cost accounting 成本會計 ( &HAjB
cost of labour 勞工成本 :
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cost of production 生產成本 PeT _Ty
cost of manufacture 製造成本 WDQtj$e+
cost of sales 銷貨成本 /T1z z2l~
cost price 成本價格 "Ah (EZAR
credit 貸方
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credit note 收款通知單
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creditor 債權人 o=@ 0Bd8
crossed check 橫線支票 ywWF+kR_
current account 往來活期賬戶 A(zF[\{]
current asset 流動資產 3NAU|//J
current liability 流動負債 c@;$6WSG^
current profit and loss 本期損益 g S xK9P
debit 借方 1 henQiIO
debt 債務 | W4
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debtor 債務人 0goKiPx
deed 契據 [!1z;
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deferred assets 遞延資產 b~dm+5W7
deferred liabilities 遞延負債 BNns#Q8a
delivery 交貨
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delivery expense 送貨費 ]k~Vh[[
delivery order 出貨單 H EdOo~/~
demand draft 即期匯票 /)fx(u#
demand note 即期票據 9 f$S4O5
demurrage charge 延期費 ~_<I}!j/B
deposit 存款 tVVnQX
deposit slip 存款單 O92a*)
depreciation 折舊 ;Yo9 e~
direct cost 直接成本 WvSh i=
direct labour 直接人工 -wv5c
director 董事 lCT N
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discount 折扣 &* GwA
discount on purchase 進貨折扣 :aHD' K
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