[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。   _'<FBlIN  
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acceptance 承兌   `m#i|8  
account 賬戶   %;|dEY
 
accountant 會計員   $My~sN8  
accounting 會計   `~=NBN=tiL  
accounting system 會計制度   sZ7~AJ  
accounts payable 應付賬款   ;),,Hk  
accounts receivable 應收賬款   r'lANl-v  
accumulated profits 累積利益   -F 9xPw  
adjusting entry ?#123;整記錄   ((<\VQ,>(  
adjustment ?#123;整   *xITMi  
administration expense 管理費用   X?;iSekI4  
advances 預付   NqveL<r`  
advertising expense 廣告費   $RunGaX!=N  
agency 代理   yk(r R  
agent 代理人   &pR 8sySu  
agreement 契約   UJ(UzKq8  
allotments 分配數   cd=K=P}p  
allowance 津貼   L"NfOST3'R  
amalgamation 合併   2E`mbT,v&  
amortization 攤銷   2m} bddS  
amortized cost 應攤成本   0c8_&  
annuities 年金   EziGkbpd@  
applied cost 已分配成本   JIHIKH-#  
applied expense 已分配費用   "@|rU4Y  
applied manufacturing expense 己分配製造費用   ZHlHnUo  
apportioned charge 攤派費用   rl&.|;5uH;  
appreciation 漲價   =+I-9=  
article of association 公司章程   qJ<l$Ig  
assessment 課稅   n)z:C{  
assets 資產   +@H{H2J4  
attorney fee 律師費   uu"hu||0_  
audit 審計   BjA$ ^i|8  
auditor 審計員   ,oPxt  
average 平均數   HgBu:x?&  
average cost 平均成本   O{Mn\M6  
bad debt 壞賬   4tx6h<L#s  
balance 餘額   @; I9e  
balance sheet 資產負債表   -WR<tkK  
bank account 銀行賬戶   k#7A@Vb  
bank balance 銀行結存   (ss,x CF  
bank charge 銀行手續費   TCIbPsE  
bank deposit 銀行存款   `e?~c'a@  
bank discount 銀行貼現   *"4l}&  
bank draft 銀行匯票   '#eT  
bank loan 銀行借款   4S[)5su  
bank overdraft 銀行透支   ?Zk;NL9  
bankers acceptance 銀行承兌   q_mxZM ->  
bankruptcy 破產   !_;J@B  
bearer 持票人   <"xqt7f  
beneficiary 受益人   O6ugN-d>  
bequest 遺產   ]*Q,~uV^|  
bill 票據   l4(FM}0X5}  
bill of exchange 匯票   .+<Ka0  
bill of lading 提單   jW-;Y
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bills discounted 貼現票據   yy&L&v'  
bills payable 應付票據   rLA-q||  
bills receivable 應收票據   Df:/r%  
board of directors 董事會   $|TLt{ K  
bonds 債券   b!`Ze~V  
bonus 紅利   3K/'K[~  
book value 賬面價值   xU}J6 Tv  
bookkeeper 簿記員   bNiJ"k<pN  
bookkeeping 簿記   IN;9p w  
branch office general ledger 支店往來賬戶   ir>+p>s.  
broker 經紀人   +Ar4X-A{y  
brought down 接前   q^n LC6q  
brought forward 接上頁   -T-yt2h(  
budget 預算   pG"hZB3)  
by-product 副產品   hY!>>  
by-product sales 副產品銷售   (I'{ pF)  
capital 股本   `PvS+>q  
capital income 資本收益   5,V*aP  
capital outlay 資本支出   {XUSw8W'  
capital stock 股本   7~'%ThUb$-  
capital stock certificate 股票   i~R+g3oi  
carried down 移後   fwMYEj  
carried forward 移下頁    H{Lt,#  
cash 現金   D ] n|d+  
cash account 現金賬戶   Fp[49  
cash in bank 存銀行現金   ;OD-?bC  
cash on delivery 交貨收款   g)D@4RM  
cash on hand 庫存現金   8G|?R#&  
cash payment 現金支付   3d7A/7S  
cash purchase 現購   |$ZS26aYw}  
cash sale 現沽   bn5O2  
cashier 出?#123;員   }d iE'  
cashiers check 本票   n<<arO"cv  
certificate of deposit 存款單折   *yo'Nqu  
certificate of indebtedness 借據   8Q{9AoQ3'  
certified check 保付支票   p=Leoc1  
certified public accountant 會計師   8>D*U0sNl  
charges 費用   >i.$s  
charge for remittances 匯水手續費   O, :|  
charter 營業執照   qLc&.O.=  
chartered accountant 會計師   ;C , g6{  
chattles 動產   es\ qnq  
check 支票   j
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che stub 支票存根   -U?%A:,a|  
closed account 己結清賬戶   AN[pjC<  
closing 結算   @~N"MsF3  
closing entries 結賬紀錄   <w8H[y"c  
closing stock 期末存貨   6c/0OM#  
closing the book 結賬   QtWe,+WWV  
columnar journal 多欄日記賬   _5O~]}  
combination 聯合   $= 2[Q  
commission 佣金   QMrH%Y  
commodity 商品   ~i'!;'-_}  
common stock 普通股   @,6*yy O  
company 公司   #UI`+2w  
compensation 賠償   m(kv:5<>  
compound interest 複利   3webAaO  
consignee 承銷人   >r,z^]-  
consignment 寄銷   .pm%qEh  
consignor 寄銷人   @Gw]cm  
consolidated balance sheet 合併資產負債表   _FS #~z'j  
consolidated profit and loss account 合併損益表   gSyBoY  
consolidation 合併   hb/Z{T'  
construction cost 營建成本  
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construction revenue 營建收入   _4#7 ?p  
contract 合同   uGW#z_{(n  
control account 統制賬戶   tx`^'%GMA  
copyright 版權    CWYOzqf  
corporation 公司   xS+xUi  
cost 成本   eWD!/yr|  
cost accounting 成本會計   _D8 zKp  
cost of labour 勞工成本   H!6&'=c{k  
cost of production 生產成本   U
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cost of manufacture 製造成本   g/P1lQ)  
cost of sales 銷貨成本   D;+Y0B  
cost price 成本價格   Qm" ~XP  
credit 貸方   oY,{9H37b  
credit note 收款通知單   ?@`5^7*  
creditor 債權人   XH/!A`ZK  
crossed check 橫線支票   Q^l!cL| {  
current account 往來活期賬戶   pmi[M)D  
current asset 流動資產   vQnhb%  
current liability 流動負債   .RmoO\ ,Gm  
current profit and loss 本期損益   (I>SqM Y  
debit 借方   2.v`J=R  
debt 債務   V2@(BliP  
debtor 債務人   T%Zfo7  
deed 契據   ';D>Z?l  
deferred assets 遞延資產   K]7[|qf&   
deferred liabilities 遞延負債   ^"vmIC.h  
delivery 交貨   {BaPK&x,  
delivery expense 送貨費   w Bm4~~_  
delivery order 出貨單   ~YviXSW  
demand draft 即期匯票   EBQ_c@  
demand note 即期票據   <4/q5
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demurrage charge 延期費   Txpj#JD  
deposit 存款   |Dq?<Ha  
deposit slip 存款單   8(S|=cR  
depreciation 折舊   (r}StR+  
direct cost 直接成本   Iq6EoDoq  
direct labour 直接人工   h2:TbQ  
director 董事   #,})N*7  
discount 折扣   HAs/f#zAk6  
discount on purchase 進貨折扣   ,,#6SR(n  
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