[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。   H,5##@X  
AcCM W@e  
acceptance 承兌   Xy'qgK?  
account 賬戶   9CW
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accountant 會計員   M~ ^ {S[o  
accounting 會計   2`]_c=  
accounting system 會計制度   q=|0lZ$`V_  
accounts payable 應付賬款   2xJT!lN  
accounts receivable 應收賬款   c-, 6k  
accumulated profits 累積利益   G*$a81dAX  
adjusting entry ?#123;整記錄   !&=%#i  
adjustment ?#123;整   va_TC!{;  
administration expense 管理費用   {aRZBIv  
advances 預付   `9yR,Xk=l  
advertising expense 廣告費   |}y6U< I  
agency 代理   {x8UL7{  
agent 代理人   xFcRp2W9R  
agreement 契約   =P"Sm r  
allotments 分配數   S.kFs{;1x  
allowance 津貼   av*M#  
amalgamation 合併   iTq~^9G  
amortization 攤銷   Fo1|O&>  
amortized cost 應攤成本   ;*8nd-\  
annuities 年金   8*V8B=q} K  
applied cost 已分配成本   >X(,(mKi  
applied expense 已分配費用   v8L&F9 o  
applied manufacturing expense 己分配製造費用   yt-F2Z &  
apportioned charge 攤派費用   koizk&)  
appreciation 漲價   |UO&18Y7-  
article of association 公司章程   Hx]{'?  
assessment 課稅   c*"TmDY  
assets 資產   i%R2#F7I  
attorney fee 律師費   BkTGH.4G%  
audit 審計   @Fl&@ $  
auditor 審計員   aF'9 &A;q  
average 平均數   oQvG3(.  
average cost 平均成本   A-dL_3  
bad debt 壞賬   (n~e2tZ/  
balance 餘額   .7nr:P  
balance sheet 資產負債表   s: .5S  
bank account 銀行賬戶   x_3Zd  
bank balance 銀行結存   ?+bDFM}  
bank charge 銀行手續費   K)!?n p{km  
bank deposit 銀行存款   q&-A}]  
bank discount 銀行貼現   %joIe w]V3  
bank draft 銀行匯票   >Tm|}\qEb  
bank loan 銀行借款   }0({c~z\  
bank overdraft 銀行透支   ?=]*r>a3  
bankers acceptance 銀行承兌   Q.Kr;64G  
bankruptcy 破產   n+EK}=DK  
bearer 持票人   k_=~ObA$g  
beneficiary 受益人   f]BG`rJX  
bequest 遺產   &!3=eVg  
bill 票據   3}H"(5dL}z  
bill of exchange 匯票   .+H8c.  
bill of lading 提單   _ `JYA  
bills discounted 貼現票據   35 ;)O -  
bills payable 應付票據   1{-W?n  
bills receivable 應收票據   KJwkkCE/=  
board of directors 董事會   d`|W6Do  
bonds 債券   C_[V[k0(  
bonus 紅利   {9<2{$
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book value 賬面價值   .~4>5W"u  
bookkeeper 簿記員   `ecuquX'  
bookkeeping 簿記   d8b'Gjwtw  
branch office general ledger 支店往來賬戶   !Cj1:P  
broker 經紀人   j${:Y$V
mE  
brought down 接前   sg(L`P  
brought forward 接上頁   dm Lgt)-t  
budget 預算   1:%m >4U  
by-product 副產品   F*QD\sG:  
by-product sales 副產品銷售   sX3Vr&r  
capital 股本   n ?%3
=~9  
capital income 資本收益   G6zFCgFJ^y  
capital outlay 資本支出   [UI4YZu}  
capital stock 股本   [)`9euR%  
capital stock certificate 股票   '"5"$)7  
carried down 移後   'nNw  
carried forward 移下頁   5hE8b {V  
cash 現金   Y"mD)\Bw?  
cash account 現金賬戶   WT!8.M;Kv  
cash in bank 存銀行現金   O\L(I079  
cash on delivery 交貨收款   )S$!36Ni[  
cash on hand 庫存現金   Osb"$8im  
cash payment 現金支付   1;ulqO  
cash purchase 現購   {sy#&m(el  
cash sale 現沽   [&rW+/  
cashier 出?#123;員   :y 'D] ,_  
cashiers check 本票   }[PbA4l.g  
certificate of deposit 存款單折   4yC{ BRbi  
certificate of indebtedness 借據   HLAYmXX"w  
certified check 保付支票   IPcAE!h6zN  
certified public accountant 會計師   '?Q [.{<  
charges 費用   -9{}rE  
charge for remittances 匯水手續費   :H<u@ %  
charter 營業執照   P_t8=d  
chartered accountant 會計師   J1"u,HF*(  
chattles 動產   .9WUp>  
check 支票   4j)
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che stub 支票存根   MUNeGqv  
closed account 己結清賬戶   +I2
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closing 結算   pi5Al)0  
closing entries 結賬紀錄   L.15EXAB  
closing stock 期末存貨   amGQ!$] %#  
closing the book 結賬   DB_ x  
columnar journal 多欄日記賬   /'G'GQrr  
combination 聯合   <P( K,L?r  
commission 佣金   IqEY.2KN  
commodity 商品   ap\2={u^|  
common stock 普通股   P]+^
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company 公司   9L?EhDcDV  
compensation 賠償   96vv85g  
compound interest 複利   @?K(+BGi  
consignee 承銷人   E[LXZ h  
consignment 寄銷   l~&efAJ-$  
consignor 寄銷人   *E.{i   
consolidated balance sheet 合併資產負債表   "[H9)aAj7  
consolidated profit and loss account 合併損益表   n<lU;  
consolidation 合併   V:!fe+Er  
construction cost 營建成本   v(<~:]  
construction revenue 營建收入   }tx~y-QQ  
contract 合同  
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control account 統制賬戶   (7}v}3/  
copyright 版權   v{=-#9-4 &  
corporation 公司   d"5:/Mo  
cost 成本   G`mC=*Ma;  
cost accounting 成本會計   V Q<Z`5eV  
cost of labour 勞工成本   + 7E6U*  
cost of production 生產成本   LjXtOF  
cost of manufacture 製造成本   GG; M/}E9  
cost of sales 銷貨成本   Qkqn~>  
cost price 成本價格   ~AK!_EOs`  
credit 貸方   u b
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credit note 收款通知單   vD1jxk'fd  
creditor 債權人   tq@<8?  
crossed check 橫線支票   |fTQ\q]W  
current account 往來活期賬戶   OU9=O>  
current asset 流動資產   z]P|%  
current liability 流動負債   X/i8$yqv  
current profit and loss 本期損益   H7#RL1qM&  
debit 借方   Ko''G5+  
debt 債務   sNX$ =<E  
debtor 債務人   pPh_p@3I  
deed 契據   LAf!y"A#  
deferred assets 遞延資產   A1%V<im@Z  
deferred liabilities 遞延負債   TmX~vZ  
delivery 交貨   3QUe:8
 
delivery expense 送貨費   \|j`jsq  
delivery order 出貨單   *TE6p  
demand draft 即期匯票   S3qUzK  
demand note 即期票據   $ am7 xd  
demurrage charge 延期費   [(ty{  
deposit 存款   ,=oq)Fm]
 
deposit slip 存款單   ,fET.s^|U  
depreciation 折舊   "t"dz'  
direct cost 直接成本   s o~p+]  
direct labour 直接人工   "-<u.$fE  
director 董事   s977k 2pp-  
discount 折扣   @ [ :sP  
discount on purchase 進貨折扣   fU)hn  
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