[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。   !s:e  
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acceptance 承兌   QWtDZ>  
account 賬戶   M=3gV?N  
accountant 會計員   RGrQ>'RL  
accounting 會計   b F5"ab0  
accounting system 會計制度   `46z D ?  
accounts payable 應付賬款   7Gy:T47T\@  
accounts receivable 應收賬款   ?'_6M4UKa  
accumulated profits 累積利益   ;#:AM;  
adjusting entry ?#123;整記錄   dCeLW  
adjustment ?#123;整  
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administration expense 管理費用   U_l9CZ  
advances 預付   SZ}=~yoD(  
advertising expense 廣告費   $sS~hy*  
agency 代理   !F.h+&^D
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agent 代理人   <'N :K@Cs  
agreement 契約   " m13HS  
allotments 分配數   fP\q?X@]E  
allowance 津貼   5~j#Z (}u  
amalgamation 合併   FRQ0t!b<M1  
amortization 攤銷   ,~D V0#"  
amortized cost 應攤成本   L#zD4L  
annuities 年金   /(.:l +[w[  
applied cost 已分配成本   6?;z\AP&  
applied expense 已分配費用   tym:C7v%~  
applied manufacturing expense 己分配製造費用   hidQOh  
apportioned charge 攤派費用   2`TV(U@  
appreciation 漲價   M:b#">M  
article of association 公司章程   B(ktIy  
assessment 課稅   @`dlhz  
assets 資產   ^\&FowpP  
attorney fee 律師費   }}i'8  
audit 審計  
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auditor 審計員   Fj]06~u  
average 平均數   qR_>41JU"  
average cost 平均成本   EO~L.E%W  
bad debt 壞賬   ft$R F  
balance 餘額   zRou~Kxi  
balance sheet 資產負債表   E 2d'P  
bank account 銀行賬戶   ^ nI2<P  
bank balance 銀行結存   8|)^m[c&  
bank charge 銀行手續費   F"UI=7:o  
bank deposit 銀行存款   &K{8- t  
bank discount 銀行貼現   sRA2O/yKCE  
bank draft 銀行匯票   _OyQ:>M6P  
bank loan 銀行借款   QS5t~rb  
bank overdraft 銀行透支   L!lmy&1  
bankers acceptance 銀行承兌   G}9f/$'3  
bankruptcy 破產   KmTFJ,i M  
bearer 持票人   kS8?N`2}LV  
beneficiary 受益人   &9fQW?Czs  
bequest 遺產   YO$D-  
bill 票據   I<ohh`.  
bill of exchange 匯票   ^'0N%`bY!  
bill of lading 提單   )*>wa%[-q  
bills discounted 貼現票據   IE Ma/[n/  
bills payable 應付票據   7HBf^N.  
bills receivable 應收票據   }cr'o"4  
board of directors 董事會   _p*8ke  
bonds 債券   | @$I<  
bonus 紅利   .<F46?HS  
book value 賬面價值   )iQ^HZ  
bookkeeper 簿記員  
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bookkeeping 簿記   66,(yxg  
branch office general ledger 支店往來賬戶   ]i@73h YT  
broker 經紀人   t15{>>f4>  
brought down 接前   _X~O6e-!  
brought forward 接上頁   YLGE{bS  
budget 預算  
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by-product 副產品   "`V@?+3  
by-product sales 副產品銷售   tVEe)QX  
capital 股本   lz~^*\ F  
capital income 資本收益   :sJ7Wok6~  
capital outlay 資本支出   }!oEj cX'  
capital stock 股本   Y=O+d\_W  
capital stock certificate 股票   ypx~WXFK  
carried down 移後   rZJJ\ , |  
carried forward 移下頁   '<BLkr# @  
cash 現金   KF_fz   
cash account 現金賬戶   ZBK0`7#&EH  
cash in bank 存銀行現金   YHQ]]#'  
cash on delivery 交貨收款   P:4"~]}  
cash on hand 庫存現金   hm! J@  
cash payment 現金支付   Z%]K,9K
 
cash purchase 現購    Hf?@<4  
cash sale 現沽   peO@ZKmM  
cashier 出?#123;員   s@@Km1w  
cashiers check 本票   :LY.C<8  
certificate of deposit 存款單折   >5Yn`Fc5  
certificate of indebtedness 借據   f7~dn#<@  
certified check 保付支票   *VsVCUCz5*  
certified public accountant 會計師   6/mz.,g2  
charges 費用   ~p?A
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charge for remittances 匯水手續費   z7bJV/f  
charter 營業執照   O
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chartered accountant 會計師   =wdh#{  
chattles 動產   W_`]7RO8  
check 支票   S F*C'  
che stub 支票存根   x?{UWh%  
closed account 己結清賬戶   gHBvQ1g  
closing 結算   6I +0@,I  
closing entries 結賬紀錄   KD &nLm!  
closing stock 期末存貨   0N$7(.  
closing the book 結賬   |6JKB'  
columnar journal 多欄日記賬   hhy+bA}  
combination 聯合   k i<X^^  
commission 佣金   OR+qi*)  
commodity 商品   i *.Y  
common stock 普通股   'Z4}O_5_  
company 公司   hi1Ial\Y  
compensation 賠償   6MT (k:  
compound interest 複利   FtIcA"^N  
consignee 承銷人   FpRYffT 9u  
consignment 寄銷   B-rE8 \  
consignor 寄銷人   5;/n`Bd  
consolidated balance sheet 合併資產負債表   q5SPyfE[  
consolidated profit and loss account 合併損益表   o{ sv<$  
consolidation 合併   (w hl
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construction cost 營建成本   = UH3.  
construction revenue 營建收入   gM3:J
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contract 合同   Kd5'2"DI  
control account 統制賬戶   UPuoIfuqI  
copyright 版權   6e+'Y" v  
corporation 公司   +twoUn{#  
cost 成本   #{q.s[g*+1  
cost accounting 成本會計   k
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cost of labour 勞工成本   8Agg%*Qs}  
cost of production 生產成本   'ztOl`I5V  
cost of manufacture 製造成本   qgrJi +WZ  
cost of sales 銷貨成本   \"a{\E,{;  
cost price 成本價格   p0@^1  
credit 貸方   *H QcI-  
credit note 收款通知單  
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creditor 債權人   -eG~  
crossed check 橫線支票   xak)YOLRV  
current account 往來活期賬戶   5g7@Dj,.  
current asset 流動資產   D!rPF)K )  
current liability 流動負債   Gaix6@X6'  
current profit and loss 本期損益   @(,1}3s   
debit 借方   eO!9;dJ  
debt 債務   B}iEhWO6  
debtor 債務人   %qoS(iO`h  
deed 契據   T$%|=
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deferred assets 遞延資產   faQmkO  
deferred liabilities 遞延負債   AoS7B:T;!  
delivery 交貨   f jx`|MJ  
delivery expense 送貨費   U g"W6`  
delivery order 出貨單   pZnp!!G  
demand draft 即期匯票   m-Eh0Zl>Z  
demand note 即期票據   Tlw'05\{J  
demurrage charge 延期費   L.HeBeO  
deposit 存款   &?@C^0&QV  
deposit slip 存款單    [SPx  
depreciation 折舊   Za:j;u Y  
direct cost 直接成本   $H)^o!  
direct labour 直接人工   e}UQN:1  
director 董事   1F@ j?)(  
discount 折扣   ;7
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discount on purchase 進貨折扣   L' = \|r  
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