[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。   4nN%5c~=  
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acceptance 承兌    {F+7> X  
account 賬戶   Jlj=FA`  
accountant 會計員   pd?3_yU  
accounting 會計   )+'FTz` c  
accounting system 會計制度   K.Nun)<  
accounts payable 應付賬款   3P2H!r  
accounts receivable 應收賬款   WZOi,  
accumulated profits 累積利益   d3v5^5kU  
adjusting entry ?#123;整記錄   zYvf}L&]h  
adjustment ?#123;整   a^hDxeG  
administration expense 管理費用   AcqsXBKd  
advances 預付   R^.E";/h  
advertising expense 廣告費   D1}Bn2BM$  
agency 代理   P:eY>~m<;  
agent 代理人   j7IX"O%f\  
agreement 契約   sgW*0o  
allotments 分配數   bS=aFl#  
allowance 津貼   -aK_
  
amalgamation 合併   9tDo5 29  
amortization 攤銷   7s+3^'  
amortized cost 應攤成本   ~Gx"gK0  
annuities 年金   NokAP|<y  
applied cost 已分配成本   >k)}R|tJ  
applied expense 已分配費用   P~HzNC  
applied manufacturing expense 己分配製造費用   H`odQkZ!  
apportioned charge 攤派費用   e<2?O  
appreciation 漲價   l*V]54|ON3  
article of association 公司章程   `irz'/"p  
assessment 課稅   UIPi<_Xa  
assets 資產   wl|cipy"  
attorney fee 律師費   Y3KKskhLx  
audit 審計   96x$Xl;  
auditor 審計員   fTQRn  
average 平均數  
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average cost 平均成本   s ~c_9,JK  
bad debt 壞賬   Y7g
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balance 餘額   kcGs2Y_*&  
balance sheet 資產負債表   ^NwXvp>7-  
bank account 銀行賬戶   cBs:7Pnp%  
bank balance 銀行結存   5$9g4  
bank charge 銀行手續費   J
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bank deposit 銀行存款   xXkP(^ Y  
bank discount 銀行貼現   rG)K? B~  
bank draft 銀行匯票   hUN]Lm6M  
bank loan 銀行借款   N. R,[K  
bank overdraft 銀行透支   EX zA(igS  
bankers acceptance 銀行承兌   b|F4E{{D^  
bankruptcy 破產   6a$=m3ic  
bearer 持票人   {6d)|';%  
beneficiary 受益人   ,v(K|P@  
bequest 遺產   ]U?)_P@}  
bill 票據   %zDh07VT\  
bill of exchange 匯票   .H;[ s  
bill of lading 提單   $3.hZx>  
bills discounted 貼現票據   j_YpkKhen  
bills payable 應付票據   =qG%h5 ]n  
bills receivable 應收票據   TrA&yXXL  
board of directors 董事會   6xI9%YDy  
bonds 債券   K`}8fU  
bonus 紅利   %A_h!3f&  
book value 賬面價值   5A^$!q P  
bookkeeper 簿記員   D2<(V,h9  
bookkeeping 簿記   {-?^j{O0.  
branch office general ledger 支店往來賬戶   $hv o
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broker 經紀人   O.OPIQ=?:w  
brought down 接前   hdW}._  
brought forward 接上頁   /*Xr^X6  
budget 預算   W>[0u3  
by-product 副產品   E&js`24 &  
by-product sales 副產品銷售   $646"1S  
capital 股本   L>:YGM "sL  
capital income 資本收益   Z|l/6L8  
capital outlay 資本支出   e0rh~@E  
capital stock 股本   8['8ctX  
capital stock certificate 股票   ;.dy uKlI  
carried down 移後   N`o[iHUj \  
carried forward 移下頁   G!Gbg3:4e5  
cash 現金   +q*Cw>t /  
cash account 現金賬戶   DNYJR]>  
cash in bank 存銀行現金   {k:W?`  
cash on delivery 交貨收款   b{X,0a{*  
cash on hand 庫存現金   <<#j?%  
cash payment 現金支付   /<"<N<X  
cash purchase 現購   xcf`i
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cash sale 現沽   Tw`n3y?  
cashier 出?#123;員   Cf&.hod  
cashiers check 本票   qpjG_G5/  
certificate of deposit 存款單折   8Qm%T7]UFb  
certificate of indebtedness 借據   mEh([ZnY  
certified check 保付支票   St`3Z/|h  
certified public accountant 會計師   TDqH"q0  
charges 費用   L_ &`  
charge for remittances 匯水手續費   0 rge]w.X  
charter 營業執照   TAd~#jB9  
chartered accountant 會計師   E![Ye@w  
chattles 動產   DAvF ND$=  
check 支票   l:'\3-2a  
che stub 支票存根   gjbSB6[  
closed account 己結清賬戶   Y:;]qoF  
closing 結算   C~o\Q#*j  
closing entries 結賬紀錄   16pk4f8  
closing stock 期末存貨   4nvi7  
closing the book 結賬   NA`qC.K   
columnar journal 多欄日記賬   Ja`xG{~Y7i  
combination 聯合   D=>[~u3H  
commission 佣金   KO!.VxG]_  
commodity 商品   ;kE
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common stock 普通股   WciL zx/  
company 公司   ;1gWz  
compensation 賠償   agI"Kh]j?  
compound interest 複利   I=;.o>  
consignee 承銷人   |L}1@0 i  
consignment 寄銷   s+omCr|H;A  
consignor 寄銷人   -G|?Kl  
consolidated balance sheet 合併資產負債表   *PF}L%K(?  
consolidated profit and loss account 合併損益表   XCAy _fL<B  
consolidation 合併   He1hgJ)N  
construction cost 營建成本    QGq8r>  
construction revenue 營建收入   26K sP .-  
contract 合同   s%Y8;D,~+  
control account 統制賬戶   CW+]Jv]"  
copyright 版權   Fk4T>8q2;  
corporation 公司   }M0GPpv  
cost 成本   $yoIz.?V  
cost accounting 成本會計   o1k X`Eu  
cost of labour 勞工成本   3_ P<0%  
cost of production 生產成本   7A=*3  
cost of manufacture 製造成本   B3';Tcs  
cost of sales 銷貨成本   Quts ~Q  
cost price 成本價格   [11D7L%1t  
credit 貸方   (\zxiK  
credit note 收款通知單   EjF2mkA*  
creditor 債權人   f_m~_`m  
crossed check 橫線支票   N"zg)MsX  
current account 往來活期賬戶   fvNj5Vq:  
current asset 流動資產   0nu&JQ  
current liability 流動負債   *K'_"2J  
current profit and loss 本期損益   iTu~Y<'m  
debit 借方   X{BS]   
debt 債務   `P43O gA  
debtor 債務人   +N> z|T<  
deed 契據   oQ{ X2\  
deferred assets 遞延資產   {k15!(:i~a  
deferred liabilities 遞延負債   t3VZ
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delivery 交貨   04E S>'@  
delivery expense 送貨費   k>V~iA  
delivery order 出貨單   l2h1CtAU  
demand draft 即期匯票   hf1h*x^J  
demand note 即期票據   G^W'mV$xl  
demurrage charge 延期費   b+tm[@|,v  
deposit 存款   S0]JeP+3!  
deposit slip 存款單   n5z";: p  
depreciation 折舊   UV#DN`%n  
direct cost 直接成本   E 5N9.th  
direct labour 直接人工   'mm~+hp  
director 董事   :={rPj-nU  
discount 折扣   {+CBThC  
discount on purchase 進貨折扣   %h9'kJzNk  
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