[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。   VUaYK  

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acceptance 承兌   yY$:zc"J  
account 賬戶   fQ[ GN}k  
accountant 會計員   {@c)!%2$  
accounting 會計   \]eB(&nq  
accounting system 會計制度  
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accounts payable 應付賬款   :Ojsj_Z;;  
accounts receivable 應收賬款   Oi=c 6n  
accumulated profits 累積利益   Hki  
adjusting entry ?#123;整記錄   W7QcDR y6  
adjustment ?#123;整   -W5ml @  
administration expense 管理費用   HTz&h#)JQ  
advances 預付   Z;6v`;[  
advertising expense 廣告費   uIkB&  
agency 代理   VnB"0"%w  
agent 代理人   xM3T7PV9  
agreement 契約   *uq;O*s  
allotments 分配數   t
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allowance 津貼   I8C(z1(N  
amalgamation 合併   JC6Bs`=s~  
amortization 攤銷   ivKhzU+  
amortized cost 應攤成本   HH
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annuities 年金   oyS43/."  
applied cost 已分配成本   Bu\:+3)  
applied expense 已分配費用   rG _T!']~  
applied manufacturing expense 己分配製造費用   V]V~q ]  
apportioned charge 攤派費用   !vB8Pk"  
appreciation 漲價   '<.@a"DnJ  
article of association 公司章程   yrnIQu*Uu  
assessment 課稅   YM*{^BXp  
assets 資產   JlZU31Xws  
attorney fee 律師費   -c"nx$  
audit 審計   #G;0yB:76  
auditor 審計員   [nO\Q3c|@$  
average 平均數  
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average cost 平均成本   ([y2x.kd  
bad debt 壞賬   H]7MNY  
balance 餘額   u!FX 0Ip  
balance sheet 資產負債表   
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bank account 銀行賬戶   [f9U9.fR  
bank balance 銀行結存   brk>oM;t  
bank charge 銀行手續費   bF5mCR:  
bank deposit 銀行存款   ,,hW|CmN30  
bank discount 銀行貼現   
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bank draft 銀行匯票   Ka|WT
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bank loan 銀行借款   9%i|_c}  
bank overdraft 銀行透支   '+6Sk
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bankers acceptance 銀行承兌   Cx.GEY|0  
bankruptcy 破產   Z Sj[GI  
bearer 持票人   TmZ% ;TN  
beneficiary 受益人   L{py\4z'_  
bequest 遺產   lLq:(zMH  
bill 票據   LZirw'  
bill of exchange 匯票   %jgB
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bill of lading 提單   h/7m.p]  
bills discounted 貼現票據   <<,YgRl2  
bills payable 應付票據   Oq-O|qJj  
bills receivable 應收票據   MC
BZq\ c  
board of directors 董事會   {s8 v0~  
bonds 債券   oDtgBO<  
bonus 紅利   ^X sIQz[q  
book value 賬面價值   tnv @`xBn  
bookkeeper 簿記員   -RisZ-n*  
bookkeeping 簿記   ?U\@?@  
branch office general ledger 支店往來賬戶   v##k,R.d  
broker 經紀人   5C}1iZEJ  
brought down 接前   ZK1H%&P=R  
brought forward 接上頁   B:-qUuS?R  
budget 預算   z+RA  
by-product 副產品   R!mFMw"  
by-product sales 副產品銷售   i(hI\hD  
capital 股本   k}xXja*  
capital income 資本收益   `Ap<xT0H  
capital outlay 資本支出   lr>P/W\  
capital stock 股本   D%CKkQ<u2  
capital stock certificate 股票   o5NV4=  
carried down 移後   }Zs y&K  
carried forward 移下頁   Pz+2(Z  
cash 現金   /i'dhiG  
cash account 現金賬戶   qhFWQ1W  
cash in bank 存銀行現金   JDTlzu1hR  
cash on delivery 交貨收款   Ev adY  
cash on hand 庫存現金   `eD70h`XK  
cash payment 現金支付   ,4O|{Iu#n  
cash purchase 現購   N:"S/G>r ;  
cash sale 現沽   p$mx  
cashier 出?#123;員   L_TM]0D>7  
cashiers check 本票   2pKkg>/S  
certificate of deposit 存款單折   Bu[sS
oA  
certificate of indebtedness 借據   7Nu.2 qE  
certified check 保付支票   3}:(.K  
certified public accountant 會計師   us/}_r74N*  
charges 費用   m?Tv 8-1  
charge for remittances 匯水手續費   4=BIYC"Lu  
charter 營業執照   ""0
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chartered accountant 會計師   fi|k)  
chattles 動產   >bwB+-lyL  
check 支票   .uo9VL<  
che stub 支票存根   (KHO'QNMt^  
closed account 己結清賬戶   V7+fNr]I  
closing 結算   Pdq}~um3{  
closing entries 結賬紀錄   v:$Ka@v6  
closing stock 期末存貨   UDBMf2F]  
closing the book 結賬   MBeub S  
columnar journal 多欄日記賬   AQx:}PO  
combination 聯合   z(00"ei  
commission 佣金   E79'<;K,zs  
commodity 商品   .paKV"LJ  
common stock 普通股   A_:CGtv:  
company 公司   aR- ?t14  
compensation 賠償   })?t:zX#*  
compound interest 複利   -2o_ L?  
consignee 承銷人   T[M:%vjYF  
consignment 寄銷   zJ"`40V*;  
consignor 寄銷人   2LO8SJ#  
consolidated balance sheet 合併資產負債表   U*p; N,SjQ  
consolidated profit and loss account 合併損益表   QPc4bg\J~t  
consolidation 合併   ^x BQ#p  
construction cost 營建成本   DlMT<ld  
construction revenue 營建收入   `RF0%Vm
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contract 合同   <5 ?  
control account 統制賬戶   *n"{]tj^>  
copyright 版權   q(Q$lRj/I-  
corporation 公司   bfE4.YF  
cost 成本   pXoD*o b  
cost accounting 成本會計   !_yW e  
cost of labour 勞工成本   qKSS 2f $  
cost of production 生產成本   [}mx4i  
cost of manufacture 製造成本   I_dO*k%l  
cost of sales 銷貨成本   n'5LY9"  
cost price 成本價格   5YZh e4R  
credit 貸方   _~Q
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credit note 收款通知單   AGWs>  
creditor 債權人   (C3:_cM5  
crossed check 橫線支票   *eF'<._[U  
current account 往來活期賬戶   ~;V5*t  
current asset 流動資產   ;4%Co)Rw  
current liability 流動負債   a3f-9LN  
current profit and loss 本期損益   io[>`@=  
debit 借方   /WxCsQn  
debt 債務   TJO?BX_9  
debtor 債務人   D8rg:,'6  
deed 契據   99KW("C1F  
deferred assets 遞延資產   \aY<| 7zK  
deferred liabilities 遞延負債   xlP0?Y1Bl  
delivery 交貨   hy]8t1894  
delivery expense 送貨費   "hbCP4  
delivery order 出貨單   B7 #O>a  
demand draft 即期匯票   6?BV J  
demand note 即期票據   T4JG5  
demurrage charge 延期費   J4woZ{d  
deposit 存款    K!<3|d  
deposit slip 存款單   +$;#bw)yH  
depreciation 折舊   ['%$vnS5S  
direct cost 直接成本   )` ^/Dj;  
direct labour 直接人工   aA6m5  
director 董事   Hz>_tA"^T  
discount 折扣   !q8"Q t  
discount on purchase 進貨折扣   )Y](Mj!D  
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