[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。   ?e2G{0
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acceptance 承兌   VYnB&3%DF  
account 賬戶   &EJ/Rl
 
accountant 會計員   P#-p*4  
accounting 會計   /5y _ <  
accounting system 會計制度   iiv`ji  
accounts payable 應付賬款   9v? rNJs  
accounts receivable 應收賬款   KskPFXxP  
accumulated profits 累積利益    V0!kvIv  
adjusting entry ?#123;整記錄   oQK,#>rv  
adjustment ?#123;整   1^tM%2rP'  
administration expense 管理費用   0y3C />a  
advances 預付   w}0rDWuR[  
advertising expense 廣告費   3hfv^H  
agency 代理   Wn&9R j  
agent 代理人   {=6CL'_  
agreement 契約   lu;gmWz  
allotments 分配數   EAV6qW\r5]  
allowance 津貼   :;KQ]<  
amalgamation 合併   +2g }wH)l  
amortization 攤銷   2hY"bpGW  
amortized cost 應攤成本   vDC
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annuities 年金    Y}e3:\  
applied cost 已分配成本   : `,#z?Rk  
applied expense 已分配費用   \|6
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applied manufacturing expense 己分配製造費用   Uj^Y\w-@Z  
apportioned charge 攤派費用   ? kCo/sW  
appreciation 漲價   {m/KD 'b_  
article of association 公司章程   emIF{oP  
assessment 課稅   &n]]OPo  
assets 資產   4@=[rZb9  
attorney fee 律師費   y(X^wC  
audit 審計   eN0lJ~  
auditor 審計員   ??z&w`Yy,  
average 平均數   8=u88?Bh  
average cost 平均成本   ';LsEI[  
bad debt 壞賬   H/l,;/q]b  
balance 餘額   0Ok[`r`  
balance sheet 資產負債表   B$MHn?  
bank account 銀行賬戶   'j;i4ie>*x  
bank balance 銀行結存   `2`h4[^ [X  
bank charge 銀行手續費   }ISR +./+  
bank deposit 銀行存款   @ 1FWBH~  
bank discount 銀行貼現   K0\`0E
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bank draft 銀行匯票   *iV#_  
bank loan 銀行借款   #>2cfZ`6'J  
bank overdraft 銀行透支   wlpcuz@  
bankers acceptance 銀行承兌   K~+x@O*  
bankruptcy 破產   .&.L@C
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bearer 持票人   T#a6X;9P  
beneficiary 受益人   NN~PWy1opa  
bequest 遺產   orhzeOi\  
bill 票據   1-Q>[Uz,  
bill of exchange 匯票   - XB[2h  
bill of lading 提單   qWJap-hb  
bills discounted 貼現票據   [Vj|fy4  
bills payable 應付票據   02C;  
bills receivable 應收票據   ' wKTWmf?\  
board of directors 董事會   Tj=@5lj0  
bonds 債券   ]0g1P-&,U  
bonus 紅利   BR
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book value 賬面價值   W3&~[DS@~  
bookkeeper 簿記員   X [;n149o  
bookkeeping 簿記   ZK8DziO  
branch office general ledger 支店往來賬戶   |UN#utw{^Y  
broker 經紀人   ._<gc;G  
brought down 接前   XQcE ZJ2  
brought forward 接上頁   Pz-=Eq  
budget 預算   `tm(3pJ  
by-product 副產品   >HRLL\u9  
by-product sales 副產品銷售   wV'_{/WM  
capital 股本   a]
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capital income 資本收益   \>+BvF  
capital outlay 資本支出   `!.c_%m2  
capital stock 股本   B|SX?X  
capital stock certificate 股票   \{1Vjo  
carried down 移後   n;k B_i*l  
carried forward 移下頁   n yNHjn |W  
cash 現金   q[+V6n`Z5  
cash account 現金賬戶   t_Ul;HVPS  
cash in bank 存銀行現金   Q#Xa]A-  
cash on delivery 交貨收款   )==Qo/N:  
cash on hand 庫存現金   tfjbG;R  
cash payment 現金支付   cX5tx]  
cash purchase 現購   >Yfo $S_  
cash sale 現沽   XNkQ0 o0  
cashier 出?#123;員   >u=nGeO  
cashiers check 本票   @fd
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certificate of deposit 存款單折   #b{;)C fL  
certificate of indebtedness 借據   2_){4+,fu  
certified check 保付支票   /(bn+l}W  
certified public accountant 會計師   ~q{QquYV  
charges 費用   fwaM;YN_  
charge for remittances 匯水手續費   c1StA  
charter 營業執照   < !]7Gt  
chartered accountant 會計師   kYkck]|  
chattles 動產   #K/#-S  
check 支票   e{d$OzT) V  
che stub 支票存根   hj[sxC>z5  
closed account 己結清賬戶   jce2lXMm  
closing 結算   %$F\o1S  
closing entries 結賬紀錄   92L{be;SY  
closing stock 期末存貨   Fi"TY^-E;  
closing the book 結賬   ooT ~R2u  
columnar journal 多欄日記賬   G)\6W#de
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combination 聯合   DJHE6XJ   
commission 佣金   D]d2opBLj  
commodity 商品   1iE*-K%Q  
common stock 普通股   ,y/N^^\  
company 公司   U6oab9C?k  
compensation 賠償   |C;*GeyS;J  
compound interest 複利   ,T7(!)dR  
consignee 承銷人   N9cUlrD
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consignment 寄銷   DKqO5e\l8@  
consignor 寄銷人   j~Ubpf  
consolidated balance sheet 合併資產負債表   D~%h3HM  
consolidated profit and loss account 合併損益表   >HQ<KFA  
consolidation 合併   (+0yZ7AZ  
construction cost 營建成本   gnU##Km|  
construction revenue 營建收入   WK6|e [iP  
contract 合同   5K?%Eo72!=  
control account 統制賬戶   WhR'MkfL  
copyright 版權   44cy_  
corporation 公司   %R1$M318  
cost 成本   O.+X,CQG*  
cost accounting 成本會計   <4P"1#nHQ+  
cost of labour 勞工成本   ;923^*\:F{  
cost of production 生產成本   k%lz%r  
cost of manufacture 製造成本   w\ 7aAf3O  
cost of sales 銷貨成本   t~FOaSt  
cost price 成本價格   !Ql &Ls  
credit 貸方   yS(tF`H[  
credit note 收款通知單   yn-TN_/Y,  
creditor 債權人   X7& ^"|:  
crossed check 橫線支票   qluaop  
current account 往來活期賬戶   wmG[*a_H  
current asset 流動資產   kc70HrG  
current liability 流動負債   v"G)G)*z  
current profit and loss 本期損益   2u'h,on?  
debit 借方   $qj||zA  
debt 債務   I%31MU9  
debtor 債務人   _D?`'zN  
deed 契據   :HG5{zP  
deferred assets 遞延資產   m;KD@E!  
deferred liabilities 遞延負債   .m\'|%  
delivery 交貨   w@ =Uf7  
delivery expense 送貨費   QAh6!<.;@  
delivery order 出貨單   2s:$4]K D  
demand draft 即期匯票  
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demand note 即期票據   ]pP [0S  
demurrage charge 延期費   G[5z3  
deposit 存款   5 MD=o7O^  
deposit slip 存款單   -|~tZuf  
depreciation 折舊   u|]`
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direct cost 直接成本   |cUBS)
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direct labour 直接人工   ,,[pc  
director 董事   (}LLk+  
discount 折扣   7cJh
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discount on purchase 進貨折扣   &%4*~;o  
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