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。 9-42A7g^C
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acceptance 承兌 ;
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account 賬戶 @nktD.
accountant 會計員 V:n0 BlZ,B
accounting 會計 aCG rS {
accounting system 會計制度 B.8B1MFm
accounts payable 應付賬款 `n PdZ.
accounts receivable 應收賬款 .vu7$~7
accumulated profits 累積利益 J>Ar(p
adjusting entry ?#123;整記錄 [b++bCH 3
adjustment ?#123;整 @>8(f#S%
administration expense 管理費用 ?2<)
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advances 預付 \*$^}8
advertising expense 廣告費 qOo4T@ t3
agency 代理 X=sE1RB
agent 代理人 *qpu!z2m||
agreement 契約 <o(;~
allotments 分配數 ]rG=\>U3~
allowance 津貼 *rq*li;
amalgamation 合併 (!}N&!t
amortization 攤銷 )d3
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amortized cost 應攤成本 ( ?qCtLZ
annuities 年金
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applied cost 已分配成本 Z0<Vss
applied expense 已分配費用 n8,%<!F^
applied manufacturing expense 己分配製造費用 8~'c P?
apportioned charge 攤派費用 iXWHI3
appreciation 漲價 IK -vcG
article of association 公司章程 ,P~e)<.
assessment 課稅 `c G ks
assets 資產 ,
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attorney fee 律師費 cC*WZ]
audit 審計 FQ WjL>NB
auditor 審計員 5 {! fa
average 平均數 B7\4^6Tx
average cost 平均成本 \RDN_Z
bad debt 壞賬 ,HjJ jpE
balance 餘額 %KyZ15_(-L
balance sheet 資產負債表 4&*lpl*N
bank account 銀行賬戶 yX&#
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bank balance 銀行結存 Pp?P9s {
bank charge 銀行手續費 (TeH)j!
bank deposit 銀行存款 3 ! P^?[p3
bank discount 銀行貼現 wkt4vE87
bank draft 銀行匯票 ().C
bank loan 銀行借款 PF4[;E S'
bank overdraft 銀行透支 ^*P?gG
bankers acceptance 銀行承兌 <exCK*G
bankruptcy 破產 lU1SN/'zx
bearer 持票人 neEqw +#Z
beneficiary 受益人 2zj`
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bequest 遺產 wX] _Abk
bill 票據 ~A0AB
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bill of exchange 匯票 Q=Q+*oog
bill of lading 提單 i;HXz`vT7
bills discounted 貼現票據 /E6)>y66
bills payable 應付票據 U N?tn}`!
bills receivable 應收票據 qZ<n\Mt
board of directors 董事會 Trirb'qO
bonds 債券 >\JP X
bonus 紅利 /M5.Z~|/
book value 賬面價值 kHK<~ srB
bookkeeper 簿記員 #hBqgG:>
bookkeeping 簿記 /
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branch office general ledger 支店往來賬戶 oCo~,~kTR
broker 經紀人 0hS&4nW
brought down 接前 i}T* | P
brought forward 接上頁 IsE&k2 SD
budget 預算 :lu!%p<$
by-product 副產品 2
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by-product sales 副產品銷售 2 Wcu.
capital 股本 J.~@j;[2
capital income 資本收益 3n2^;b/ ]
capital outlay 資本支出 &tOo[U?
capital stock 股本 P~(&lu/;P
capital stock certificate 股票 3r%v@8)!b
carried down 移後 #o&T$D5
carried forward 移下頁 Nr@,In|JS
cash 現金 W@}@5,}f>
cash account 現金賬戶 )F9IzR-&m
cash in bank 存銀行現金 %Vo' \|
cash on delivery 交貨收款 *42KLns
cash on hand 庫存現金 $;g*s?F*
cash payment 現金支付 D u<P^CE
cash purchase 現購 z {R
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cash sale 現沽 eHx {[J?
cashier 出?#123;員 f TmJD
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cashiers check 本票 7:~3B-
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certificate of deposit 存款單折 GUQ3XF\
certificate of indebtedness 借據 }5E H67
certified check 保付支票 |TJ gH<I
certified public accountant 會計師 +^:uPW^U
charges 費用 '(lsJY[-x
charge for remittances 匯水手續費 xgOt%7sb
charter 營業執照 mcwd 2)
chartered accountant 會計師 NiG&Lw*8
chattles 動產 uJ"#j
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check 支票 " "`z3-
che stub 支票存根 UXSwd#I&
closed account 己結清賬戶 8?~>FLWTXZ
closing 結算 w[ 2E
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closing entries 結賬紀錄 a aVq>$G 3
closing stock 期末存貨 Ps!
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closing the book 結賬 ?(s9dS,7wZ
columnar journal 多欄日記賬 Fkv284,LM
combination 聯合 QP%AJ[3ea%
commission 佣金 B{#Fm6
commodity 商品 8hV4l'Pa72
common stock 普通股 j+.E#:tu"
company 公司 oKRI2ni$j9
compensation 賠償 )m-(- I
compound interest 複利 *o=Z~U9z
consignee 承銷人 Sn97DCdk
consignment 寄銷 6\h*SBI?(
consignor 寄銷人 =
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consolidated balance sheet 合併資產負債表 ^g'uR@ uU
consolidated profit and loss account 合併損益表 m%U=:u7#M
consolidation 合併 c7rC !v
construction cost 營建成本 TPJuS)TU9
construction revenue 營建收入 a# 0*#&?7@
contract 合同 *<9M|H~
control account 統制賬戶 o/U}G,| G
copyright 版權 +MS*YpPW
corporation 公司 0Dd8c \J
cost 成本 z#5qI',L
cost accounting 成本會計 (>Sy,
cost of labour 勞工成本 $jC+ oYXj
cost of production 生產成本 98}l`J=i
cost of manufacture 製造成本 Nj;(QhYZ
cost of sales 銷貨成本 Mt4 `~`6
cost price 成本價格 ' fb&3
credit 貸方 Ornm3%p+e
credit note 收款通知單 jJ>I*'w
creditor 債權人 CyS.GdyP
crossed check 橫線支票 b^Do[o}5
current account 往來活期賬戶 nCldH|>5w
current asset 流動資產 nQw, /L k
current liability 流動負債 ZU:c[`
current profit and loss 本期損益 S{cK~sZj
debit 借方 +SFo2Wdr43
debt 債務 ]VVx2E
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debtor 債務人 .>5E 4^$%
deed 契據 <.|]%7
deferred assets 遞延資產 yW YsN
deferred liabilities 遞延負債 neWx-O
delivery 交貨 uN&49 o
delivery expense 送貨費 `?N|{kb
delivery order 出貨單 _T^@,!&
demand draft 即期匯票 N8wA">u
demand note 即期票據 o`jV d,aj
demurrage charge 延期費 YZ0Q?7l7
deposit 存款 Xt*h 2&
deposit slip 存款單 LZPLz@=&]
depreciation 折舊 }e1]Ib!
direct cost 直接成本 M/6q
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direct labour 直接人工 U,9=&"e b
director 董事 ~:A=o?V2
discount 折扣 e=6C0fr
discount on purchase 進貨折扣 B ?XqH_=0L
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