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。 \Lc
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acceptance 承兌 $0w l=S
account 賬戶 c)lK{DC
accountant 會計員 tVe*J@i\$
accounting 會計 9 LFg":
accounting system 會計制度 J#D!J8KP7
accounts payable 應付賬款 7' 6m;b~F
accounts receivable 應收賬款 D~1nh%x_
accumulated profits 累積利益 KctD= 6
adjusting entry ?#123;整記錄 nc3 1X
adjustment ?#123;整 9<Bf5d
administration expense 管理費用 weu'
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advances 預付 0zEn`rq&
advertising expense 廣告費 k _^d7yH
agency 代理
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agent 代理人 "'PDreS
agreement 契約 Lb];P"2e+
allotments 分配數 eF2<L [9
allowance 津貼 2L,e\]2Z
amalgamation 合併 yx-{}Yj^
amortization 攤銷 R
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amortized cost 應攤成本 F"bbU/5
annuities 年金 jeJGxfi i
applied cost 已分配成本 ;bZ)q
applied expense 已分配費用 Ohjqdv@
applied manufacturing expense 己分配製造費用 }vm17`Gfy
apportioned charge 攤派費用 W 9u (
appreciation 漲價 ;[6u79;I
article of association 公司章程 PM_q"}-
assessment 課稅 }
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assets 資產 bg$e80
attorney fee 律師費 7lh%\
audit 審計 oACE:h9U
auditor 審計員 N.VzA
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average 平均數 ;hKn$ ' '
average cost 平均成本 S>'wb{jj!
bad debt 壞賬 K_My4>~Il
balance 餘額 mp5]=6 ~:m
balance sheet 資產負債表 <(
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bank account 銀行賬戶 P
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bank balance 銀行結存 sd=i!r)ya
bank charge 銀行手續費 (C. 1'<]
bank deposit 銀行存款 u
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bank discount 銀行貼現 =XYfzR
bank draft 銀行匯票 Cd (Ov5%
bank loan 銀行借款 @@I2bHy vb
bank overdraft 銀行透支 V^f'4*~'
bankers acceptance 銀行承兌 aE gzQono
bankruptcy 破產 k1%Ek#5
bearer 持票人 ZLO _5#<
beneficiary 受益人 =,(Ba'
bequest 遺產 #7g~U m%p
bill 票據 0 "> # h
bill of exchange 匯票 9J1& g(?>-
bill of lading 提單 S#ven&
bills discounted 貼現票據 xxede
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bills payable 應付票據 n,fUoS
bills receivable 應收票據
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board of directors 董事會 !>! l=Z
bonds 債券 QXF>xZ~
bonus 紅利 zg^5cHP\
book value 賬面價值 "3!4 hiU9
bookkeeper 簿記員 wlkS+$<
bookkeeping 簿記 7-(tTBH
branch office general ledger 支店往來賬戶 !Dun <\
broker 經紀人 |" ck;.)
brought down 接前 3<Cd >o.
brought forward 接上頁 8T1`TGSFC
budget 預算 ] e&"CF
by-product 副產品 txliZ|.O
by-product sales 副產品銷售 T$'Ja'9Kj
capital 股本 2sf/^XC1
capital income 資本收益 wCkkfTO
capital outlay 資本支出 3L#KHTM
capital stock 股本 8_ju.h[
capital stock certificate 股票 :yO)g]KF
carried down 移後 2O4U ytN
carried forward 移下頁 BV7GzJ2([{
cash 現金 o{:D
cash account 現金賬戶 6KV&E8Gn
cash in bank 存銀行現金 9WHkw@<R+
cash on delivery 交貨收款 bluC P|
cash on hand 庫存現金 gBrIqM i5
cash payment 現金支付 KUB"@wUr
cash purchase 現購 YwKY3kL
cash sale 現沽 o6svSS
cashier 出?#123;員 -BB 5bsjA
cashiers check 本票 JP[BSmhAV
certificate of deposit 存款單折 ~r=u1]z
certificate of indebtedness 借據 siOeR@> X
certified check 保付支票 c ?[A
certified public accountant 會計師 & {B,m%G
charges 費用 om@` NW
charge for remittances 匯水手續費 :v c[ iZ
charter 營業執照 d<#Xqc
chartered accountant 會計師 4R^'+hy|?
chattles 動產 D <nTo&m_
check 支票 6 )Oe]{-
che stub 支票存根 3 }XUYF;
closed account 己結清賬戶 A4'v Jk
closing 結算 Dx iCq(;
closing entries 結賬紀錄 Kf(% aDYq
closing stock 期末存貨 Oq|pd7fcgm
closing the book 結賬 $yOfqr
columnar journal 多欄日記賬 cC>.`1:
combination 聯合 ! a?o9<V
commission 佣金 As78yfK
commodity 商品 h/P
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common stock 普通股 R0{n0Br
company 公司 [7L1y) I(
compensation 賠償 utRvE(IbmV
compound interest 複利 ^${-^w@,%V
consignee 承銷人 ]%G[<zD,1
consignment 寄銷 -rU *)0PR
consignor 寄銷人 Rqu ;;VI[
consolidated balance sheet 合併資產負債表 5>/,25
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consolidated profit and loss account 合併損益表 {Uu7 @1@n
consolidation 合併 zYF'XB]4
construction cost 營建成本 |9 } G
construction revenue 營建收入 %!x\ |@C
contract 合同 6\'v_A
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control account 統制賬戶 K2)),_,@5+
copyright 版權 pH) V:BmJ
corporation 公司 KXYq|w
cost 成本 ?6~ RGg
cost accounting 成本會計 !t[X/iu
cost of labour 勞工成本 j2tw`*S+
cost of production 生產成本 i 7*4h YY
cost of manufacture 製造成本 0I079fqk<
cost of sales 銷貨成本 W0l|E&fj[
cost price 成本價格 ]Kil/ Y
credit 貸方 0Ac]&N d`
credit note 收款通知單 ~pwp B2c
creditor 債權人 F5&4x"c
crossed check 橫線支票 k1B7uA'h"G
current account 往來活期賬戶 {Pu\KRU
current asset 流動資產 4B!]%Mw;c
current liability 流動負債 K*p^Gs ,
current profit and loss 本期損益 8h-6;x^^
debit 借方 !d%OoRSU'
debt 債務 =suj3.
debtor 債務人 \ tU91 VIj
deed 契據 aY8>#t?
deferred assets 遞延資產 yn4Xi@9Pri
deferred liabilities 遞延負債 ^yjc"r%B
delivery 交貨 [WC-EDO2lb
delivery expense 送貨費 \)`\F$CF
delivery order 出貨單
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demand draft 即期匯票 8V^gOUF.
demand note 即期票據 jb fMTb4
demurrage charge 延期費 X]Sr]M^EK
deposit 存款 "7iHTV
deposit slip 存款單 j {S\X'?
depreciation 折舊 T3+hxS
direct cost 直接成本 J'Gn M?M
direct labour 直接人工 0M-Zp[w\-
director 董事 v"=^?5B
discount 折扣 WWH T;ST
discount on purchase 進貨折扣 lv,8NmP5
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