[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。   Qg>L,ZO  

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acceptance 承兌   5`UJouHi  
account 賬戶   T5{T[YdX<  
accountant 會計員   JTkCk~bX[z  
accounting 會計   QJM(UfHUD  
accounting system 會計制度   r03I*b  
accounts payable 應付賬款   '^lUL) R  
accounts receivable 應收賬款   4^MSX+zt  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   P7Z<0Dt\}  
adjustment ?#123;整   ._K$0U!  
administration expense 管理費用   5^o3y.J?P  
advances 預付   p9w%kM?  
advertising expense 廣告費   V4oak!}?  
agency 代理   dWIZ37w+D  
agent 代理人   $OT}`Te~  
agreement 契約   <q1'Li)_R  
allotments 分配數   d"p2Kx'*3
 
allowance 津貼   _H/67dcz,  
amalgamation 合併   dRM5urR6,  
amortization 攤銷   "h`54}0  
amortized cost 應攤成本   _p$"NNFN  
annuities 年金   t0I>5#*WU  
applied cost 已分配成本   zv|M*Wu  
applied expense 已分配費用   s|BX> 1  
applied manufacturing expense 己分配製造費用   @>gD1Q7v b  
apportioned charge 攤派費用   *+NZQjl'  
appreciation 漲價    =05iW  
article of association 公司章程   Sn+F V+D  
assessment 課稅   nh ?9R&  
assets 資產   L;4[ k;5  
attorney fee 律師費   1Q0%7zRirI  
audit 審計   ;!^ +N  
auditor 審計員   (v|ixa  
average 平均數   CL EpB2_  
average cost 平均成本   V>1D1  
bad debt 壞賬   kT>r<`rt  
balance 餘額   rL.<Z@-  
balance sheet 資產負債表   -qs(2^  
bank account 銀行賬戶   8x!+tw7  
bank balance 銀行結存   0>I]=M]@  
bank charge 銀行手續費   j{-mQTSD  
bank deposit 銀行存款   wBg<Q{J  
bank discount 銀行貼現   7W6e
iUI'  
bank draft 銀行匯票   7=$+k]U8  
bank loan 銀行借款   gcQ.  YP9  
bank overdraft 銀行透支   r'Hy}HWuF  
bankers acceptance 銀行承兌   j ` [#Ij  
bankruptcy 破產   L*kh?PS;  
bearer 持票人   =)mXCA^  
beneficiary 受益人   :;" aUHU'  
bequest 遺產    #a|6Q
8  
bill 票據   j CTQ sV  
bill of exchange 匯票   B"pFJ"XR  
bill of lading 提單   |V5$'/Y  
bills discounted 貼現票據   2P;%P]~H  
bills payable 應付票據   j|^-1X  
bills receivable 應收票據   5`1(}  
board of directors 董事會   Verbmeg&n  
bonds 債券   zhVa.r A  
bonus 紅利   : ;E 7+m  
book value 賬面價值   PfwI@%2  
bookkeeper 簿記員   W+F<P@[u<$  
bookkeeping 簿記   8`L#1ybMO  
branch office general ledger 支店往來賬戶   U}A|]vi@  
broker 經紀人   Q1O_CC}  
brought down 接前   iylBK!ou  
brought forward 接上頁   Lo$Z>u4(c  
budget 預算   >|Ur
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by-product 副產品   cJ7{4YK_#/  
by-product sales 副產品銷售   @);!x41f  
capital 股本   imJ[:E  
capital income 資本收益   F#!@}K8  
capital outlay 資本支出   ]O mb :  
capital stock 股本   rm5T=fNJ  
capital stock certificate 股票   Vid{6?7kh  
carried down 移後    Gh)sw72  
carried forward 移下頁   .b_0k<M!p  
cash 現金   Q+u#?['  
cash account 現金賬戶   ]2aYi9)  
cash in bank 存銀行現金   q{9X.-]
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cash on delivery 交貨收款   ]]h:#A2  
cash on hand 庫存現金   @^y?Bh9jQ  
cash payment 現金支付   He0N  
cash purchase 現購   nyl8=F:V  
cash sale 現沽   $p}~,Kp/  
cashier 出?#123;員   w$(0V$l_  
cashiers check 本票   d 0H  
certificate of deposit 存款單折   YP$*;l  
certificate of indebtedness 借據   ]JqkC4|  
certified check 保付支票   t=E|RYC(k  
certified public accountant 會計師   fbzKO^Ub  
charges 費用   R+kZLOE  
charge for remittances 匯水手續費   NrI5uC7  
charter 營業執照   Kl46CZs#8  
chartered accountant 會計師   }!Diai*C  
chattles 動產   Y|0-m#1F#  
check 支票   Y#SmZ*zok  
che stub 支票存根   g~^{-6Vg  
closed account 己結清賬戶   \y
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closing 結算   e>vUkP y  
closing entries 結賬紀錄   XoxR5arj  
closing stock 期末存貨   ?`l=!>C4s  
closing the book 結賬   &x0TnW"g  
columnar journal 多欄日記賬   PkCeV]`w  
combination 聯合   "$E!_  
commission 佣金   |`(?<m  
commodity 商品   /c$Ht  
common stock 普通股   0w[0%:R^  
company 公司   _E&vE5<-$  
compensation 賠償   n0_Az2  
compound interest 複利   pv m'pu78  
consignee 承銷人   *liPJ29C[  
consignment 寄銷   AINFua4A  
consignor 寄銷人   76i rb!-  
consolidated balance sheet 合併資產負債表   =<'iLQb1  
consolidated profit and loss account 合併損益表   ^9*|_\3N  
consolidation 合併   55\X\> 0C7  
construction cost 營建成本   {!g.255+  
construction revenue 營建收入   'y M:WcN  
contract 合同   U_{JM`JY  
control account 統制賬戶   Ze
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copyright 版權   /L|}Y242  
corporation 公司   5WNg+  
cost 成本   SQ KY;p  
cost accounting 成本會計   w%o4MFK=!  
cost of labour 勞工成本   ;=9vmQA  
cost of production 生產成本   zl#&Qm4Ot  
cost of manufacture 製造成本   &?g!}Ky \  
cost of sales 銷貨成本   &N7:k+E
 
cost price 成本價格   x>9EVa )  
credit 貸方   --%2=.X=  
credit note 收款通知單   IM5^E#-g7  
creditor 債權人   <[5${)  
crossed check 橫線支票   *-!ndbf  
current account 往來活期賬戶   [;#.DH]  
current asset 流動資產   Y6Qb_X:  
current liability 流動負債   >(6\ C  
current profit and loss 本期損益   75 }u D  
debit 借方   c3!|h1h/v  
debt 債務   Sy
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debtor 債務人   IC-xCzR  
deed 契據   FuiW\=^  
deferred assets 遞延資產   @?=)}2=|?i  
deferred liabilities 遞延負債   '/*c Yv45  
delivery 交貨   IIn\{*|mW  
delivery expense 送貨費   tWOze, N  
delivery order 出貨單   i8):0  
demand draft 即期匯票   0S
7Isk2W  
demand note 即期票據   # Ii.tTk  
demurrage charge 延期費   zPkPC}f(O  
deposit 存款   }R5&[hxh4t  
deposit slip 存款單   ,k
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depreciation 折舊   }3_G
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direct cost 直接成本   Kcdd=2 [T  
direct labour 直接人工   a[cH@7W.#  
director 董事   wEc5{ b5
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discount 折扣   cH-
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discount on purchase 進貨折扣   ']Xx#U N  
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