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。 s}(X]Gx1
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acceptance 承兌 c~+l-GIW m
account 賬戶 0T))>.iu#
accountant 會計員 g 1@w f
accounting 會計 J=*K"8Qr
accounting system 會計制度 =}R~0|^
accounts payable 應付賬款 aZKXD! 4
accounts receivable 應收賬款 sPCM ckt
accumulated profits 累積利益 ?3jdg ]&
adjusting entry ?#123;整記錄 Uh}X <d/V
adjustment ?#123;整 {mSJUK?TKl
administration expense 管理費用 A1 -qtAO]
advances 預付 FT.@1 / )
advertising expense 廣告費 Pp *}R2
agency 代理 d>!p=O`>{q
agent 代理人 Rd%0\ B
agreement 契約 (Es{l a G
allotments 分配數 uyT/Xzo3
allowance 津貼 bulboyA&#
amalgamation 合併 _7@z_i_c
amortization 攤銷 >nry0 ;z0,
amortized cost 應攤成本 &fSTR-8ev#
annuities 年金 b Us|t
applied cost 已分配成本 :;4SQN{2
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applied expense 已分配費用 2EfflZL3
applied manufacturing expense 己分配製造費用 _M5Xk? e=
apportioned charge 攤派費用 54q3R`y
appreciation 漲價
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article of association 公司章程 f&yQhe6 q
assessment 課稅 2-v \3voN
assets 資產 TpP8=8_Lh
attorney fee 律師費 wL2XNdo}<
audit 審計 ,4Y*:J U4
auditor 審計員 QlD6i-a
average 平均數 l~1 AT%
average cost 平均成本 uvB1VV4
bad debt 壞賬 254~:eB0
balance 餘額 / Z!i;@Wf
balance sheet 資產負債表 @!\K>G >9[
bank account 銀行賬戶 DB@EVH
bank balance 銀行結存 >}SRSqJu
bank charge 銀行手續費 l h/&__
bank deposit 銀行存款 F _ljx
bank discount 銀行貼現 B*,?C ]0{
bank draft 銀行匯票 )( bxpW
bank loan 銀行借款 d+}k g
bank overdraft 銀行透支 h\y-L~2E
bankers acceptance 銀行承兌 s, XM9h>P4
bankruptcy 破產 wFL3& *
bearer 持票人 Z;b+> 2oL
beneficiary 受益人 #J$qa Ul
bequest 遺產 AyTx' u
bill 票據 >&Fa(o;*
bill of exchange 匯票 x~/+RF XF
bill of lading 提單 &qRJceT(
bills discounted 貼現票據 PayV,8
bills payable 應付票據 FC}oL" kk
bills receivable 應收票據 n}J^6:1
board of directors 董事會 j|K.i/
bonds 債券 *^h_z;{,
bonus 紅利 _/ Os^ >R
book value 賬面價值 R]Q p Mj%o
bookkeeper 簿記員 sR*Nq5F#9
bookkeeping 簿記 \9/1L ?@
branch office general ledger 支店往來賬戶 2P5_z
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broker 經紀人 )+Y&4Qu
brought down 接前 E
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brought forward 接上頁 @vs@>CYdz
budget 預算
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by-product 副產品 /F~X,lm* ~
by-product sales 副產品銷售 + t]Xj1Q
capital 股本 U
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capital income 資本收益 0"4@;e_)>
capital outlay 資本支出 ]d'^ Xs
capital stock 股本 ]k+m=OR{/
capital stock certificate 股票 T9)wj][ .
carried down 移後 *gu8-7'
carried forward 移下頁 'IQsve7cI
cash 現金 `6Hf&u<
cash account 現金賬戶 ._<ii 2K'
cash in bank 存銀行現金 TzM=LvA
cash on delivery 交貨收款 8$}OS-
cash on hand 庫存現金 9L)L|4A.l
cash payment 現金支付 c8DZJSO
cash purchase 現購 L11L23:
cash sale 現沽 h&'=F)5
cashier 出?#123;員 &" h]y?Q
cashiers check 本票 U9ZbVjqv@
certificate of deposit 存款單折 kx{!b3 "
certificate of indebtedness 借據 | E|6=%^
certified check 保付支票 |9 ,UaA
certified public accountant 會計師 8wIK:
charges 費用 0N r\2 |
charge for remittances 匯水手續費 ;^-:b(E
charter 營業執照 P s#>y&
chartered accountant 會計師 f a5]a
chattles 動產 8H
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check 支票 y JD >ny
che stub 支票存根 {Y_Nj`#BT
closed account 己結清賬戶 m m, lhIh
closing 結算 W_ <4WG
closing entries 結賬紀錄 *not. 2+
closing stock 期末存貨 jXR1 6|
closing the book 結賬 gdi`x|0
columnar journal 多欄日記賬 1K[(ou'rl
combination 聯合 'ZnIRE,N
commission 佣金 s~$zWx@v
commodity 商品 bK=c@GXS
common stock 普通股 t[2i$%NVM
company 公司 DuNcX$%%
compensation 賠償 nW5K[/1D
compound interest 複利 qrDcL>Hrn
consignee 承銷人 f\}22 }/
consignment 寄銷 POGw` :)A
consignor 寄銷人 A3s57.Z]|
consolidated balance sheet 合併資產負債表 tWk{ 1IL
consolidated profit and loss account 合併損益表 ! F7: i
consolidation 合併 M+ aE
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construction cost 營建成本 }ND'
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construction revenue 營建收入 D/s?i[l b
contract 合同 ~`Sle
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control account 統制賬戶 WK; (P4Z
copyright 版權 ZvH{wt
corporation 公司 t)I0lnbs
cost 成本 kaFnw(x a
cost accounting 成本會計 \cZfg%PN
cost of labour 勞工成本 D# v?gPo4
cost of production 生產成本 B>|5xpZM12
cost of manufacture 製造成本 rJ(OAKnY
cost of sales 銷貨成本 93D
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cost price 成本價格 Bp3
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credit 貸方 k18$JyaG
credit note 收款通知單 Y:pRcO.4g
creditor 債權人 2Xgx*'t\
crossed check 橫線支票
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current account 往來活期賬戶 Yu3_= :
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current asset 流動資產 @HEPc95
current liability 流動負債 Gvn : c/m;
current profit and loss 本期損益 a8JN19}D
debit 借方 5Y- 2
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debt 債務 {!=2<-Aq
debtor 債務人 G (\Ckf:
deed 契據 %fpsc _
deferred assets 遞延資產 1nB@zBQu -
deferred liabilities 遞延負債 $l"MXx x5I
delivery 交貨 D5 ` (}
delivery expense 送貨費 BKA]G)G7u!
delivery order 出貨單 p&5S|
