[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。   `8<h aU  
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acceptance 承兌   J sc`^a%`'  
account 賬戶   2/M:KR  
accountant 會計員   qGH\3g-  
accounting 會計   0Er;l|  
accounting system 會計制度   SJ;Kjq.Qo  
accounts payable 應付賬款   Gp5[H}8
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accounts receivable 應收賬款   KQv97#n1  
accumulated profits 累積利益   sV5S>*A[  
adjusting entry ?#123;整記錄   cO^}A(Ma(
 
adjustment ?#123;整   `ot<BwxJ  
administration expense 管理費用   sUTh}.[5  
advances 預付   Y~C;M6(P  
advertising expense 廣告費   h:l4:{A64  
agency 代理   ?84B0K2Ns  
agent 代理人   +ZU@MOni  
agreement 契約   _|qs-USA  
allotments 分配數   jZLD^@AP  
allowance 津貼   [Adk
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amalgamation 合併   Wi3S t`$  
amortization 攤銷   -&3mOn& (1  
amortized cost 應攤成本   "E/UNE6P4  
annuities 年金   )mvD2]fK  
applied cost 已分配成本   g?=|kp  
applied expense 已分配費用   #mvOhu  
applied manufacturing expense 己分配製造費用   .X)TRD#MW  
apportioned charge 攤派費用   B9(e"cMm  
appreciation 漲價   PShluhY  
article of association 公司章程   wjnQK  
assessment 課稅   "- XJZ;5  
assets 資產   H% "R _[+  
attorney fee 律師費   E,g5[s@  
audit 審計   @/yJTMcf  
auditor 審計員   4kqgZtg.  
average 平均數   dB%q`7O  
average cost 平均成本   %tC3@S  
bad debt 壞賬   i$bHet  
balance 餘額   i<uWLhgh1$  
balance sheet 資產負債表   1j":j%9M  
bank account 銀行賬戶   X!/o7<  
bank balance 銀行結存   g (:%E  
bank charge 銀行手續費   k6mC_  
bank deposit 銀行存款   ="Sa>-do,  
bank discount 銀行貼現   $b=4_UroS  
bank draft 銀行匯票   ~!A*@aC  
bank loan 銀行借款   J0
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bank overdraft 銀行透支   Fy'/8Yv#L  
bankers acceptance 銀行承兌   [sF z ;Py]  
bankruptcy 破產   }'
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bearer 持票人   ]x<`(  
beneficiary 受益人   eTrIN,4  
bequest 遺產   T~"T%r  
bill 票據   1deNrmp%  
bill of exchange 匯票   V(A p|I:G  
bill of lading 提單   Q $5U5hb
 
bills discounted 貼現票據   uv$t>_^  
bills payable 應付票據   lmjoSINy  
bills receivable 應收票據   5l ioL)   
board of directors 董事會   a$K.Or}  
bonds 債券   E"{2R>mU~  
bonus 紅利   _Boe"  
book value 賬面價值   S_EN,2'e  
bookkeeper 簿記員   @ a?^2X^  
bookkeeping 簿記   2A^>>Q/,u  
branch office general ledger 支店往來賬戶   RCvf@[y 4  
broker 經紀人   ?!$uMKyt  
brought down 接前   vsU1Lzna6@  
brought forward 接上頁   eGi[LJ)np  
budget 預算   XKEd~2h<y  
by-product 副產品   @=kDaPme92  
by-product sales 副產品銷售   eJv_`#R&Of  
capital 股本   Oi~]~+2  
capital income 資本收益   {vL4:K  
capital outlay 資本支出   ?'L3B4  
capital stock 股本   dLq)Z*r  
capital stock certificate 股票   MsL*\)*s  
carried down 移後   B-`,h pp  
carried forward 移下頁   !gm;g}]szG  
cash 現金   "\]NOA*  
cash account 現金賬戶   !L)~*!+Gf  
cash in bank 存銀行現金   @! gJOy  
cash on delivery 交貨收款   G j%cU@2  
cash on hand 庫存現金   ![ OKmy  
cash payment 現金支付   ^3B&E^R  
cash purchase 現購   7@@,4_q E  
cash sale 現沽   j$TTLFK1  
cashier 出?#123;員   3TDjWW;#~  
cashiers check 本票   t
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certificate of deposit 存款單折   tAM t7p-  
certificate of indebtedness 借據   x?unE@?\S  
certified check 保付支票   bQ3
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certified public accountant 會計師   Q{~WWv  
charges 費用   6zGM[2  
charge for remittances 匯水手續費   'p{N5eM  
charter 營業執照   F/ODV=J-  
chartered accountant 會計師   XYM 5'  
chattles 動產   tf5h/:  
check 支票   y]veqa  
che stub 支票存根   !((J-:=  
closed account 己結清賬戶   _+vE( :T  
closing 結算   
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closing entries 結賬紀錄   &H`AS6  
closing stock 期末存貨   mT7B# ^H  
closing the book 結賬   >4.K>U?0FC  
columnar journal 多欄日記賬   ~_ 8X%uty  
combination 聯合   0E5
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commission 佣金   5ZXP$.  
commodity 商品   :=iP_*#  
common stock 普通股   W8$ky[2R  
company 公司   []vt\I ;  
compensation 賠償   b85r=tm   
compound interest 複利   K9*vWoP'  
consignee 承銷人   `|Wu\X  
consignment 寄銷   ~'[0-_]=f  
consignor 寄銷人   j<HBzqP%6  
consolidated balance sheet 合併資產負債表   l=*60Ag\J~  
consolidated profit and loss account 合併損益表   srh>" 2."  
consolidation 合併   `}Of'i   
construction cost 營建成本   / X #4  
construction revenue 營建收入   =u5a'bp0;;  
contract 合同   IsC`r7  
control account 統制賬戶   -Dx_:k|k  
copyright 版權   !m* YPY31  
corporation 公司   1TagQ  
cost 成本   ?OYK'p.  
cost accounting 成本會計   4DYa~ =w  
cost of labour 勞工成本   R0l5"l*@+  
cost of production 生產成本   "zn<\z$l  
cost of manufacture 製造成本   u?J !3ZEtb  
cost of sales 銷貨成本   90 7N;r  
cost price 成本價格   8$+mST'4N  
credit 貸方   g p2S  
credit note 收款通知單   )nK-39,G  
creditor 債權人   h2b,(  
crossed check 橫線支票   C3XB'CL6  
current account 往來活期賬戶   w=ib@_:f  
current asset 流動資產   aw\\oN*  
current liability 流動負債   _\d[`7#  
current profit and loss 本期損益   vG{+}o#  
debit 借方   Tke3X\|  
debt 債務   n7J6YtUwP  
debtor 債務人   %z0;77[1I  
deed 契據   Qcy /)4Hfg  
deferred assets 遞延資產   kgq"b)  
deferred liabilities 遞延負債   !R;NV|.eI6  
delivery 交貨   U/W<Sa\`  
delivery expense 送貨費   E=H>|FgS  
delivery order 出貨單   zA ; 7Nv$3  
demand draft 即期匯票   &!xePKvO6k  
demand note 即期票據   >o] !-46  
demurrage charge 延期費   ?=bqya"Y  
deposit 存款   PQkFzyk  
deposit slip 存款單   BrHw02G  
depreciation 折舊   O3YD jas  
direct cost 直接成本   Ap:mc:  
direct labour 直接人工   vDeb?n  
director 董事   AqdQiZ^9  
discount 折扣   ,R-T( <r  
discount on purchase 進貨折扣   #{m~=1%;Ya  
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