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。 >J= <bhR
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acceptance 承兌 M]H
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account 賬戶 S='syq>Aok
accountant 會計員 {6d b{ ay_
accounting 會計
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accounting system 會計制度 np WEop>
accounts payable 應付賬款 ]]c YLaq(
accounts receivable 應收賬款 S^cH}- +
accumulated profits 累積利益 0ZC,BS`D^
adjusting entry ?#123;整記錄 QfQ\a%cc
adjustment ?#123;整 1Q h`6Ya f
administration expense 管理費用 2D([Z -<i
advances 預付 HXJ9xkrr
advertising expense 廣告費 Sd:.KRTu.
agency 代理 fw{,bJ(U
agent 代理人 ex?\ c"
agreement 契約 :+ ,st&(E
allotments 分配數 aEx (rLd+
allowance 津貼 .}9FEn 8
amalgamation 合併 1.R
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amortization 攤銷 [.q(h/b
amortized cost 應攤成本 K@@9:T$
annuities 年金 =Mhg
applied cost 已分配成本 /qxJgoa
applied expense 已分配費用 H2E
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applied manufacturing expense 己分配製造費用 el' j&I
apportioned charge 攤派費用 qa}>i& uO
appreciation 漲價 * Zd_
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article of association 公司章程 67J*&5? |
assessment 課稅 HR3_@^<7
assets 資產 4&N$: j<
attorney fee 律師費 z/1hqxHl
audit 審計 fQQ |gwVki
auditor 審計員 ARx0zI%N
average 平均數 '; /84j-3F
average cost 平均成本 jX|=n.#q
bad debt 壞賬 yx0Q+Sm1:
balance 餘額 K&UE0JO'
balance sheet 資產負債表 # '>?:k
bank account 銀行賬戶 iMWW%@U^=
bank balance 銀行結存 Z 5>V{ o
bank charge 銀行手續費 p`GWhI?
bank deposit 銀行存款 Igjr~@ #
bank discount 銀行貼現 y`b\;kd
bank draft 銀行匯票 S+FQa7k
bank loan 銀行借款 )C}K R`"
bank overdraft 銀行透支 b}%g}L D
bankers acceptance 銀行承兌 O3ZM:,.
bankruptcy 破產 <bdyAUeFw
bearer 持票人 99KVtgPm
beneficiary 受益人 v[D&L_
bequest 遺產 /Ri,>}n
bill 票據 NV#')+
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bill of exchange 匯票 4z zlazU
bill of lading 提單 WW3
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bills discounted 貼現票據 ja7
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bills payable 應付票據 6To:T[ z#
bills receivable 應收票據 q5 ?L1
board of directors 董事會 JmjxGcG
bonds 債券 O!] ;_q/
bonus 紅利 S*rO0s:
book value 賬面價值 ( H[
bookkeeper 簿記員 M1(9A>|nF
bookkeeping 簿記 !a4cjc (
branch office general ledger 支店往來賬戶 /=trj5h
broker 經紀人 \ =8=wQv
brought down 接前 kdBV1E+:C
brought forward 接上頁 (0g7-Ci
budget 預算 WQ.i$ID/
by-product 副產品 V{FE [v_
by-product sales 副產品銷售 .uj j:>
capital 股本 mo* '"/
capital income 資本收益 ,$BgR2^
capital outlay 資本支出 (h|ch#
capital stock 股本 lJ'trYaq7
capital stock certificate 股票 7g-$ oO
carried down 移後 N GSS:
carried forward 移下頁 [%t3[p<)O
cash 現金 94+/wzWvi
cash account 現金賬戶 wH#-mu#Yl<
cash in bank 存銀行現金 g#Mv&tU
cash on delivery 交貨收款 k%
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cash on hand 庫存現金 E\_W
cash payment 現金支付 *0-v!\{
cash purchase 現購 'jN/~I
cash sale 現沽 $mD >r x
cashier 出?#123;員 9,w}Xe=C
cashiers check 本票 d>;2,srUf
certificate of deposit 存款單折 ) (+)Q'*
certificate of indebtedness 借據 2H3 (HZv
certified check 保付支票 ^ A- sS~w
certified public accountant 會計師 | yS5[?.`
charges 費用 Ou? r {$(b
charge for remittances 匯水手續費 XN4oL[pO
charter 營業執照 _ r~+p
chartered accountant 會計師 T ^N L:78
chattles 動產 v&e-`.xR
check 支票 j= FMYd8$y
che stub 支票存根 \m%J`{Mt
closed account 己結清賬戶 I'xC+nL@
closing 結算 c1PViko,>
closing entries 結賬紀錄 Zo'/^S
closing stock 期末存貨 )-)ss"\+Ju
closing the book 結賬 g&q]@m
columnar journal 多欄日記賬 |OOXh[y
combination 聯合 ss/h[4h4h
commission 佣金 3Ca
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commodity 商品 4 U}zJP(L
common stock 普通股 fE'-.nA+
company 公司 /SbSID_a
compensation 賠償 @k_Jl>X
compound interest 複利 Xg,0 /P~
consignee 承銷人 4[2=L9MIo~
consignment 寄銷 \C!%IR
consignor 寄銷人 -l\~p4 U
consolidated balance sheet 合併資產負債表 o<Xc,mP
consolidated profit and loss account 合併損益表 Y||yzJdC
consolidation 合併 1P+Mv^%I
construction cost 營建成本 oG+K '(BB
construction revenue 營建收入 :0WkxEY9
contract 合同 g@<sU0B
control account 統制賬戶 }A^ 1q5
copyright 版權 c9\B[@-q
corporation 公司 1P(%9
cost 成本 f0/jwfL
cost accounting 成本會計 17WNJ
cost of labour 勞工成本 h9w@oRp`~
cost of production 生產成本 Ko1AaX(I'+
cost of manufacture 製造成本 0q:(-z\S 4
cost of sales 銷貨成本 [SCw<<l<
cost price 成本價格 hZp=BM"bJ
credit 貸方 ` %FIgE^
credit note 收款通知單 }%-UL{3%
creditor 債權人 /d{g lOk
crossed check 橫線支票 fKPiRl LS
current account 往來活期賬戶 9=Y,["br$_
current asset 流動資產 [54@i rH
current liability 流動負債 W2}%zux
current profit and loss 本期損益 i!CK A}
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debit 借方 Ui J^~rn
debt 債務 di-O *ug
debtor 債務人 K )yCrEZ
deed 契據 >{O[ t2&
deferred assets 遞延資產 g0^~J2sDd
deferred liabilities 遞延負債 &/B2)l6a
delivery 交貨 xaGVu0q
delivery expense 送貨費 xB?S#5G}
delivery order 出貨單 :NwMb ^>
demand draft 即期匯票 :N^@a-
demand note 即期票據 Ybs=W< -
demurrage charge 延期費 vDu0
deposit 存款 }4b B7,j
deposit slip 存款單 ](B& l{V
depreciation 折舊 ^>,< * p
direct cost 直接成本 +zFV~ ]b
direct labour 直接人工 OoAr%
director 董事 F<P
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discount 折扣 Ee t+
discount on purchase 進貨折扣 <Dt /Rad
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