[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。   `(YxI  
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acceptance 承兌   <kGU,@6PF  
account 賬戶   M}yDXJx  
accountant 會計員   \P.I)n`8 y  
accounting 會計   U*22h` S  
accounting system 會計制度   N+Y]s t+  
accounts payable 應付賬款   Xc?&_\. +  
accounts receivable 應收賬款   Lv|q  
accumulated profits 累積利益   $wo? !gt  
adjusting entry ?#123;整記錄   GT0Of~?f  
adjustment ?#123;整   y+"X~7EX  
administration expense 管理費用   k@/sn( x  
advances 預付   5*Y^\N  
advertising expense 廣告費   ;1%-8 f:lW  
agency 代理   nEJY5Bz$  
agent 代理人   M luVx'  
agreement 契約   gj*+\3KO@a  
allotments 分配數   E`?3PA8  
allowance 津貼   ^pQCNKLBY  
amalgamation 合併   ~GL]wF2#  
amortization 攤銷   - `p4-J!Fy  
amortized cost 應攤成本   4lKq{X 5<  
annuities 年金   Dey<OE&  
applied cost 已分配成本   _3TY,l~  
applied expense 已分配費用   IOqwC
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applied manufacturing expense 己分配製造費用   X*{2[+<o  
apportioned charge 攤派費用   L)@?e?9  
appreciation 漲價   Zc W:6po>  
article of association 公司章程   9f&C  
assessment 課稅   KX'{[7}m'  
assets 資產   6)Y.7XR  
attorney fee 律師費   mF,Y?ax  
audit 審計   DXJ`oh  
auditor 審計員   e[&L9U6GW-  
average 平均數   D/vOs[X o,  
average cost 平均成本   |wH5sjT
 
bad debt 壞賬   P:k>aHnW  
balance 餘額   L.S;J[a;  
balance sheet 資產負債表   ?~hHGf\^b6  
bank account 銀行賬戶   A Q'J9  
bank balance 銀行結存   Cjc6d4~   
bank charge 銀行手續費   ki?S~'a  
bank deposit 銀行存款   56zL"TF`  
bank discount 銀行貼現   +yk24 `>  
bank draft 銀行匯票   xKuRh}^K  
bank loan 銀行借款   P)Rh=U  
bank overdraft 銀行透支   Y@N,qHtz  
bankers acceptance 銀行承兌   , udTvI  
bankruptcy 破產   M%2+y5   
bearer 持票人   _qw?@478  
beneficiary 受益人   ]G5w6&d  
bequest 遺產   _kU:Z  
bill 票據   DAcQz4T`  
bill of exchange 匯票   pe]A5\4c  
bill of lading 提單   glM$R&/  
bills discounted 貼現票據   18+)`M-5o  
bills payable 應付票據   W4pL ,( S  
bills receivable 應收票據   Xq_5 Qv  
board of directors 董事會   f!I[>&n  
bonds 債券   @+Si?8\  
bonus 紅利   ca7=V/i_a{  
book value 賬面價值   =g9*UzA"O  
bookkeeper 簿記員   PIu1+k.r?  
bookkeeping 簿記   S|
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branch office general ledger 支店往來賬戶   [RLN;(0n  
broker 經紀人   nD`w/0hT<  
brought down 接前   JtEo'As:[  
brought forward 接上頁   "B3N*R(["  
budget 預算   -likj#Z  
by-product 副產品   DW5Y@;[  
by-product sales 副產品銷售   .1KhBgy^K  
capital 股本   S- pV_Ff  
capital income 資本收益   :.Jf0  
capital outlay 資本支出   j|U#)v/  
capital stock 股本   ++6`sMJ  
capital stock certificate 股票   6kpg+{;  
carried down 移後   K{|p~B  
carried forward 移下頁   FbS|~Rp~  
cash 現金   wO'TBP  
cash account 現金賬戶   p"n$!ilbm  
cash in bank 存銀行現金   ,z;cbsV-{  
cash on delivery 交貨收款   wy0tgy(' |  
cash on hand 庫存現金   iV'k}rXC  
cash payment 現金支付   jcuB  
cash purchase 現購   ^(vs.U^U<  
cash sale 現沽   'p>Ra/4  
cashier 出?#123;員   +jS|2d  
cashiers check 本票   /67 h&j  
certificate of deposit 存款單折   A mNW0.}  
certificate of indebtedness 借據   cq}EZ@ .  
certified check 保付支票   =Xi07_8Ic<  
certified public accountant 會計師   _F>CBG  
charges 費用   -:|?h{q?u  
charge for remittances 匯水手續費   Al}6q{E9+8  
charter 營業執照   7 n8"/0kc:  
chartered accountant 會計師   ar__ Pf6r  
chattles 動產   -w9pwB  
check 支票   &dM. d!  
che stub 支票存根   yE:+Lo`>  
closed account 己結清賬戶   l`oZ)?ur  
closing 結算   ,K9*%rW)  
closing entries 結賬紀錄   9oYgl1}d  
closing stock 期末存貨   ZA0mz 65  
closing the book 結賬   j[`j9mM8  
columnar journal 多欄日記賬   7gf05Z'=  
combination 聯合   fmU {  
commission 佣金   9s\A\$("l  
commodity 商品   t;W0"ci9  
common stock 普通股   T|nDTezr  
company 公司   U'H$`$Ov  
compensation 賠償   $"+djI?E9  
compound interest 複利   @.$| w>>T  
consignee 承銷人   /rWd=~[MO  
consignment 寄銷   b$
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consignor 寄銷人   X{5vX T\/y  
consolidated balance sheet 合併資產負債表   4!Fo$ 9  
consolidated profit and loss account 合併損益表   Q# ~Q=T'<  
consolidation 合併   mk.9OhYY  
construction cost 營建成本   .~~nUu+M  
construction revenue 營建收入   ~IYUuWF(  
contract 合同   %|auA q&w  
control account 統制賬戶   R%{<mno/_  
copyright 版權   s'!Cp=xQF"  
corporation 公司   J\+0[~~  
cost 成本   ((H^2KJn  
cost accounting 成本會計   o_XflzC  
cost of labour 勞工成本   (?n=33}Ci  
cost of production 生產成本   +ieY:H[  
cost of manufacture 製造成本   aOl
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cost of sales 銷貨成本   ux XBEq;  
cost price 成本價格   n6wV.?8  
credit 貸方   !hJ+Lp_  
credit note 收款通知單   ,]bhyp  
creditor 債權人   h;
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crossed check 橫線支票   ,]|#[8  
current account 往來活期賬戶   KI)M JG:t  
current asset 流動資產   %Qmn-uZ  
current liability 流動負債   <^&ehy:7y  
current profit and loss 本期損益   z>LUH  
debit 借方   2L3)#22m*  
debt 債務   Px4)>/ z,  
debtor 債務人   (up~[  
deed 契據   wo4;n9@I  
deferred assets 遞延資產   CSJdvxb  
deferred liabilities 遞延負債   `#rL*;\uV  
delivery 交貨   } df
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delivery expense 送貨費   V3&RJ k=b  
delivery order 出貨單   [)H&
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demand draft 即期匯票   I3aNFa}  
demand note 即期票據   `95r0t0hh\  
demurrage charge 延期費   p2#)A"  
deposit 存款   n`#tKwWHYx  
deposit slip 存款單   aRj9E}  
depreciation 折舊   bWH&P/>  
direct cost 直接成本   yQU{zY  
direct labour 直接人工   m4**~xfC  
director 董事   tI`Q/a5@  
discount 折扣   {+][5<q  
discount on purchase 進貨折扣   o*-)Tq8GHE  
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