[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      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。   |)72E[lL  
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acceptance 承兌   >b!X&JU  
account 賬戶   f2
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accountant 會計員   *?R\ [59  
accounting 會計   mC[U)` ey  
accounting system 會計制度   !>Qc2&ZV  
accounts payable 應付賬款   5qtmb4R~  
accounts receivable 應收賬款   P9tQS"Rs  
accumulated profits 累積利益   jhEg#Q$  
adjusting entry ?#123;整記錄   BJ.8OU*9]S  
adjustment ?#123;整    L@k;L  
administration expense 管理費用   \w0b"p  
advances 預付   4htSwK+  
advertising expense 廣告費   +GPT:\*q6  
agency 代理   gA6h5F)_  
agent 代理人   Y+_5"LV  
agreement 契約   Oih2UrF  
allotments 分配數   Sfoy8<j  
allowance 津貼   TXh@  
amalgamation 合併   UA!G r3  
amortization 攤銷   cLyuCaH>c  
amortized cost 應攤成本   N5rG.6K  
annuities 年金   ~q_+;W.  
applied cost 已分配成本   b[[6X  
applied expense 已分配費用   VgZaDd ;  
applied manufacturing expense 己分配製造費用   4xpWO6Q  
apportioned charge 攤派費用   :kiO  
appreciation 漲價   ~ Dp: j*H  
article of association 公司章程   b\0 Q:  
assessment 課稅   dj'8x48H2W  
assets 資產   `2(R}zUHN  
attorney fee 律師費   | 8L`osg  
audit 審計   C"Y]W-Mgg  
auditor 審計員   # !d^3iB2  
average 平均數   548[!p4  
average cost 平均成本   gM 5p1?E  
bad debt 壞賬   P7k$^n  
balance 餘額   ]-5jgz"  
balance sheet 資產負債表   "k1Tsd-  
bank account 銀行賬戶   _hyxKrm' 6  
bank balance 銀行結存   ~~:8Yv[(  
bank charge 銀行手續費   !|:q@|- %@  
bank deposit 銀行存款  
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bank discount 銀行貼現   t-4R7`A<  
bank draft 銀行匯票   `jQ}^wEgu  
bank loan 銀行借款   xE-c9AH  
bank overdraft 銀行透支   ! 7*_
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bankers acceptance 銀行承兌   `Ig2f$}  
bankruptcy 破產   z vylL M  
bearer 持票人   ,S0~:c:)  
beneficiary 受益人   Nb!6YY=Ez-  
bequest 遺產   ?^$4)Y>Kf  
bill 票據   *J
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bill of exchange 匯票   PUZXmnB  
bill of lading 提單   c'#J{3d  
bills discounted 貼現票據   6L> "m0  
bills payable 應付票據   TX [%s@C  
bills receivable 應收票據   >eTgP._  
board of directors 董事會   ?! _pP|  
bonds 債券   X>GY*XU  
bonus 紅利   KJ^GUqVl  
book value 賬面價值   Ufe  
bookkeeper 簿記員   qddT9U|8~  
bookkeeping 簿記   2l(j 4~g  
branch office general ledger 支店往來賬戶   kbT-Oz  2  
broker 經紀人   (`y|AOs  
brought down 接前   I.0P7eA-  
brought forward 接上頁   c)!s[oL  
budget 預算   |Sv#f2`  
by-product 副產品   Nl<,rD+KSD  
by-product sales 副產品銷售   "gikX/Co=  
capital 股本   >Wit"p  
capital income 資本收益   p>tdJjnt  
capital outlay 資本支出   g#%FY1xp  
capital stock 股本   jzA8f+:q  
capital stock certificate 股票   y'O{8Q8T  
carried down 移後   W>wi;Gf#  
carried forward 移下頁   $z,DcO.vz  
cash 現金   g7LW?Ewr  
cash account 現金賬戶   .d!*<`S|  
cash in bank 存銀行現金   S=amjcC  
cash on delivery 交貨收款   :;WDPRx  
cash on hand 庫存現金   N5Mz=UgB  
cash payment 現金支付   j4SGA#;v  
cash purchase 現購   ~rX6owBq  
cash sale 現沽   J+NK+,_*M  
cashier 出?#123;員   !gew;Jz  
cashiers check 本票   Y <k ,E  
certificate of deposit 存款單折   1`_)%Y[ZJ  
certificate of indebtedness 借據   h}&IlDG  
certified check 保付支票   ?[B[ F  
certified public accountant 會計師   Bg0cC  
charges 費用   G(\1{"!  
charge for remittances 匯水手續費   ,wo"(E!4e  
charter 營業執照   de47O  
chartered accountant 會計師   *>$)#?t  
chattles 動產   swq!Sp  
check 支票   (# iM0{  
che stub 支票存根   U*:'/.  
closed account 己結清賬戶   j4r,_lH^r  
closing 結算   6MNA.{Jdd  
closing entries 結賬紀錄   *+Q*&-$  
closing stock 期末存貨   R./6Q1  
closing the book 結賬   AHD%6 \$  
columnar journal 多欄日記賬   @5G7bY7Nz  
combination 聯合   iQ"F`C  
commission 佣金   f:&OOD o  
commodity 商品   Ht^2)~e~:  
common stock 普通股   ZKPkx~,U[  
company 公司   emPm^M5/K
 
compensation 賠償   nnl9I4 -O  
compound interest 複利   9?$!=4  
consignee 承銷人   0%NI- Zyo  
consignment 寄銷   z35Rjhj9  
consignor 寄銷人   HWOH8q{f!  
consolidated balance sheet 合併資產負債表   I'b]s~u  
consolidated profit and loss account 合併損益表   
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consolidation 合併    4F6o  
construction cost 營建成本   |bnjC$b*  
construction revenue 營建收入   0w. _}Cz  
contract 合同   S5a<L_  
control account 統制賬戶   NP*0WT_gB  
copyright 版權   RcP5].^T  
corporation 公司   G@!9)v]9  
cost 成本   a\_,_psK  
cost accounting 成本會計   ta.,4R&K  
cost of labour 勞工成本   }?kO<)d  
cost of production 生產成本   zL8A?G)=M  
cost of manufacture 製造成本   fGWK&nONyk  
cost of sales 銷貨成本   %pQ o%<d  
cost price 成本價格   S9oGf  
credit 貸方   S`w)b'B!M  
credit note 收款通知單  
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creditor 債權人   {K8T5zrV  
crossed check 橫線支票   eJp-s" %  
current account 往來活期賬戶   PzDgl6C  
current asset 流動資產   KZfRiCZ  
current liability 流動負債   'FFc"lqj  
current profit and loss 本期損益   ~"Ki2'j)^]  
debit 借方   )6+W6:  
debt 債務   dwMwd@*j  
debtor 債務人   UdJV;T'rm  
deed 契據   o
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deferred assets 遞延資產   _/
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deferred liabilities 遞延負債   9(j!#`O7&  
delivery 交貨   p n>`v  
delivery expense 送貨費   :zRboqe(cc  
delivery order 出貨單   j~q`xv+
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demand draft 即期匯票   Tj9q(Vq  
demand note 即期票據   We?:DM [  
demurrage charge 延期費   BG=_i#V  
deposit 存款   dxWw%_Q  
deposit slip 存款單   =T$- #bA)  
depreciation 折舊   ]]3D` F}  
direct cost 直接成本   K_n%`
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direct labour 直接人工   c @
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director 董事   hGV/P94  
discount 折扣   4/>={4Y9  
discount on purchase 進貨折扣   Kjw\SQ)2~  
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