[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。   W>#yXg9  
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acceptance 承兌   ]g-%7g|
 
account 賬戶   ` <1Wf  
accountant 會計員   z}E_wg  
accounting 會計   yzN [%/  
accounting system 會計制度   |gE1P/%k  
accounts payable 應付賬款   OZ\6qMH3e  
accounts receivable 應收賬款   L/"MRQ"  
accumulated profits 累積利益   jn^X{R\  
adjusting entry ?#123;整記錄   >!Yuef <P  
adjustment ?#123;整   +vkmS  
administration expense 管理費用   EHUx~Q  
advances 預付   )JzY%a SP  
advertising expense 廣告費   ;M?)-dpZ  
agency 代理   b,Wm
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agent 代理人   c'2/C5  
agreement 契約   f3O6&1D  
allotments 分配數   R!dC20IMvH  
allowance 津貼   Gd!-fqNa'x  
amalgamation 合併   uG\~Hxqw7O  
amortization 攤銷   .I:rb~&  
amortized cost 應攤成本   O|H:  
annuities 年金   JY  
applied cost 已分配成本   m?(8T|i   
applied expense 已分配費用   aDdxR:  
applied manufacturing expense 己分配製造費用   '?C6P5fm  
apportioned charge 攤派費用   ]LB_ @#   
appreciation 漲價   (~DW_+?]'  
article of association 公司章程   !Ubm 586!  
assessment 課稅   E !!,JnU  
assets 資產   x^K4&'</  
attorney fee 律師費   -$8
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audit 審計   E`TZ:W]r,  
auditor 審計員   * BM|luYL  
average 平均數   c~hH 7/v  
average cost 平均成本   h~>1-T8  
bad debt 壞賬   MtJ-pa~n  
balance 餘額   z_> ~=Mm  
balance sheet 資產負債表   .HZd.*  
bank account 銀行賬戶   gBqDx|G  
bank balance 銀行結存   S
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bank charge 銀行手續費   egu{}5  
bank deposit 銀行存款   g@#he95 }  
bank discount 銀行貼現   dgP eH8_  
bank draft 銀行匯票   AQZ<,TE0,  
bank loan 銀行借款   ,1ev2T  
bank overdraft 銀行透支   ^BF}wQb:j  
bankers acceptance 銀行承兌   4K^cj2X  
bankruptcy 破產   7wj2-BWa  
bearer 持票人   k3bQ32()  
beneficiary 受益人   ?"@Fq2xgB4  
bequest 遺產   7 z   
bill 票據   ndD>Oc}"3  
bill of exchange 匯票   5qrD~D'  
bill of lading 提單   eDpi0htm  
bills discounted 貼現票據   W^iK9|[qp  
bills payable 應付票據   d7^ `  
bills receivable 應收票據   OG}890$n  
board of directors 董事會   D=ej%]@iw  
bonds 債券   vYRY?~8 C  
bonus 紅利   D|OGlP  
book value 賬面價值   CmB_g?K  
bookkeeper 簿記員   -`' |z+V  
bookkeeping 簿記   P8m0]T.&x  
branch office general ledger 支店往來賬戶   ;  $ rQ  
broker 經紀人   ?J2{6,}O*.  
brought down 接前   \kQ)fk]^  
brought forward 接上頁   OH@"]Nc~  
budget 預算   :lai0> D  
by-product 副產品   <.)=CK  
by-product sales 副產品銷售   l`\L@~ln  
capital 股本   =>'8<"M5z  
capital income 資本收益   [R4#bl  
capital outlay 資本支出   x/<ow4C  
capital stock 股本   \oPe"k=  
capital stock certificate 股票   Q+1ot,R  
carried down 移後   *z[vp2 TN  
carried forward 移下頁   QD.5o
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cash 現金   jnqp" Ult>  
cash account 現金賬戶   q]{gAGe~  
cash in bank 存銀行現金   o'lG9ePM|  
cash on delivery 交貨收款   Z0&^(Fb  
cash on hand 庫存現金   5
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cash payment 現金支付   <lB2Nv-,  
cash purchase 現購   _-fLD  
cash sale 現沽   Vu(NP\Wm  
cashier 出?#123;員   !5dn7Wuj  
cashiers check 本票   ).k U7;0  
certificate of deposit 存款單折   k1D7=&i  
certificate of indebtedness 借據   D:9 ^^uVp  
certified check 保付支票   4&NB xe  
certified public accountant 會計師   B<s+I#  
charges 費用   \];|$FQg  
charge for remittances 匯水手續費   p>)1Z<D"a  
charter 營業執照   Mh`^-*c?  
chartered accountant 會計師   |Kd6.Mx  
chattles 動產   ;d<XcpK}  
check 支票   XF: wsC  
che stub 支票存根   HVvm3qu4  
closed account 己結清賬戶   .g/!u(iy  
closing 結算   \zJ^XpC  
closing entries 結賬紀錄   !&OdbRHM  
closing stock 期末存貨   -v9(43  
closing the book 結賬   F-@yH  
columnar journal 多欄日記賬   s-*N_Dv  
combination 聯合   87[o^)8  
commission 佣金   %enJ[a%Qg  
commodity 商品   n^QDMyC;I  
common stock 普通股   m:Rx<E E  
company 公司   08
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compensation 賠償   =3,<(F5Y[  
compound interest 複利   =x w:@(]{  
consignee 承銷人   7h9oY<W  
consignment 寄銷   [vtDtwL  
consignor 寄銷人   <;i&-,  
consolidated balance sheet 合併資產負債表   ~oOv/1v},  
consolidated profit and loss account 合併損益表   TPb&";4ROf  
consolidation 合併   S?t `/"O  
construction cost 營建成本   w+rw<,u%  
construction revenue 營建收入   blz#M #  
contract 合同   crd|r."
 
control account 統制賬戶   AkjoD7.*  
copyright 版權   L\Oxyi<{  
corporation 公司   aJm5`az)  
cost 成本   WL%T nux  
cost accounting 成本會計   .~'q yD2V  
cost of labour 勞工成本   .aZB?MW  
cost of production 生產成本   PvUY Q>Kw  
cost of manufacture 製造成本   A f?&VD4K  
cost of sales 銷貨成本    UDpI @  
cost price 成本價格   #O^zA`D   
credit 貸方   a w~a/T:  
credit note 收款通知單   j+<!4 0#  
creditor 債權人   KI<x`b  
crossed check 橫線支票   fR.raI4et  
current account 往來活期賬戶   =uwG.,lC  
current asset 流動資產   ivdPF dJ  
current liability 流動負債   i_6wD  
current profit and loss 本期損益   ;Xidv9
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debit 借方   o\j<EQb.  
debt 債務   avS9"e  
debtor 債務人   P)TeF1~ T  
deed 契據   5}NO~Xd<  
deferred assets 遞延資產   +$~HRbo  
deferred liabilities 遞延負債   Zfu" 8fX  
delivery 交貨   VyU!r* o  
delivery expense 送貨費   *|+ ~V/#  
delivery order 出貨單   }xrrHp  
demand draft 即期匯票   /C<} :R  
demand note 即期票據   QqY42
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demurrage charge 延期費   0tx
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deposit 存款   `Geq,  
deposit slip 存款單   RmN\;G?}  
depreciation 折舊   Q6Zh%\+h(  
direct cost 直接成本   hYCyc-W  
direct labour 直接人工   D/{Spw@  
director 董事   9.goO|~B~  
discount 折扣   J! eVw\6  
discount on purchase 進貨折扣   N~arxe(K  
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