[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。   ?f:\
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acceptance 承兌   2V+[:>F  
account 賬戶   <sGioMr  
accountant 會計員   &j{IG`Trl  
accounting 會計   Qej<(:J5  
accounting system 會計制度   OW> >6zM  
accounts payable 應付賬款   {`L,F
 
accounts receivable 應收賬款   6XVJ/q
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accumulated profits 累積利益   N *n?hN  
adjusting entry ?#123;整記錄   z5[Qh<M  
adjustment ?#123;整   F
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administration expense 管理費用  
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advances 預付   6XeqK*r*  
advertising expense 廣告費   R ta_\Aj!  
agency 代理   #M[Cq= 2  
agent 代理人   N9f;X{  
agreement 契約   Y:'c<k  
allotments 分配數   &gm/@_  
allowance 津貼   "r{ ^Y??  
amalgamation 合併   =OA7$z[  
amortization 攤銷   rf&nTDaWI  
amortized cost 應攤成本   jin ?;v  
annuities 年金   ]b&
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applied cost 已分配成本   GlXzH1wZ  
applied expense 已分配費用   FC8= ru  
applied manufacturing expense 己分配製造費用   ."v&?o Ck]  
apportioned charge 攤派費用   :OY7y`hRG  
appreciation 漲價   &\r_g!Mh  
article of association 公司章程   QV%eTA  
assessment 課稅   KH1/B_.\V  
assets 資產   LGVGr  
attorney fee 律師費   jCt[I5"+z  
audit 審計   FEg&EYI  
auditor 審計員   UC9w T  
average 平均數   * icxK  
average cost 平均成本   'P-FeN^  
bad debt 壞賬   HmEU;UbO-  
balance 餘額   ?DJ,YY9P  
balance sheet 資產負債表   LZ~$=<  
bank account 銀行賬戶   <.6$zcW  
bank balance 銀行結存    nHL(v  
bank charge 銀行手續費   4T#Z[B[  
bank deposit 銀行存款   RFm9dHI27  
bank discount 銀行貼現   `\S~;O  
bank draft 銀行匯票   F(:]lM|  
bank loan 銀行借款   RDp(Ci  
bank overdraft 銀行透支   q|ZQsFZ  
bankers acceptance 銀行承兌   DcLx[C  
bankruptcy 破產   Ucok&)7-  
bearer 持票人   )8Sm}aC  
beneficiary 受益人   [k
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bequest 遺產   o #&;,9  
bill 票據   )kNyl@m  
bill of exchange 匯票   [5kaF"  
bill of lading 提單    !.k  
bills discounted 貼現票據   axi%5:I  
bills payable 應付票據   #9Dixsl*Q  
bills receivable 應收票據   w-MnJ(r  
board of directors 董事會   uBC*7Mkm  
bonds 債券   1Q$Z'E}SK@  
bonus 紅利   f_Q_qckB%x  
book value 賬面價值   ^?tF'l`
 
bookkeeper 簿記員    kQm\;[R  
bookkeeping 簿記   pfvNVu  
branch office general ledger 支店往來賬戶   ;HaG-c</  
broker 經紀人   iPJZ%  
brought down 接前   L$FLQyDR  
brought forward 接上頁   nZM|8  
budget 預算   SQbnn"  
by-product 副產品   `ja*
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by-product sales 副產品銷售   
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capital 股本   /z+}xRS  
capital income 資本收益   )f0t "l
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capital outlay 資本支出   QJ s/0iw  
capital stock 股本   Fu(I<o+T-  
capital stock certificate 股票   m:~s6c6H  
carried down 移後   R3$
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carried forward 移下頁   {N$G|bm]u<  
cash 現金   wLC|mB yq  
cash account 現金賬戶   hQgi--Msw'  
cash in bank 存銀行現金   ;wz YZ5=Di  
cash on delivery 交貨收款   g=:C/>g  
cash on hand 庫存現金   I Xf@YV  
cash payment 現金支付   NLC}XL  
cash purchase 現購   vf(\?Js,  
cash sale 現沽   _D(F[p|  
cashier 出?#123;員   w]\O3'0Js  
cashiers check 本票   A :ef}OCL  
certificate of deposit 存款單折   E-irB/0  
certificate of indebtedness 借據  
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certified check 保付支票   9oY%v7  
certified public accountant 會計師   *Ta*0Fr=9|  
charges 費用   }45&s9m=  
charge for remittances 匯水手續費   cQUmcK/,  
charter 營業執照   lG;sDR|)(  
chartered accountant 會計師   8\t~*@"  
chattles 動產   D{/GjFO  
check 支票   d7tH~9GX8  
che stub 支票存根   |k+Y >I&  
closed account 己結清賬戶   y_8 8I:O  
closing 結算   I"9S  
closing entries 結賬紀錄   /'}O-h  
closing stock 期末存貨   
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closing the book 結賬   z&d&Ky  
columnar journal 多欄日記賬  
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combination 聯合   x5 3aGi|  
commission 佣金   Vo"\nj  
commodity 商品   KaHjL&!  
common stock 普通股   WrL&$dEJ?M  
company 公司   #G
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compensation 賠償   B}YB%P_CWs  
compound interest 複利   >t O(S  
consignee 承銷人   <D p
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consignment 寄銷   j
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consignor 寄銷人   Jpws1~  
consolidated balance sheet 合併資產負債表   {v56k8uZ  
consolidated profit and loss account 合併損益表   TgVvp0F;  
consolidation 合併   O%y.  
construction cost 營建成本   a4L8MgF&$-  
construction revenue 營建收入   N'
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contract 合同   3j(GcR9  
control account 統制賬戶   o6ec\v!l-  
copyright 版權   Ylll4w62N  
corporation 公司   sUcx;<|BC  
cost 成本   uJm9h
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cost accounting 成本會計   vVmoV0kGt  
cost of labour 勞工成本   O!kBp(?]  
cost of production 生產成本   Qhsh{muw(  
cost of manufacture 製造成本   a&p|>,
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cost of sales 銷貨成本   z'JtH^^Z  
cost price 成本價格   Uo<d]4p $  
credit 貸方   [&y{z-D>  
credit note 收款通知單   try'%0}>  
creditor 債權人   'q8T*|/  
crossed check 橫線支票   !&Vp5]c  
current account 往來活期賬戶   U`D/~KJ{Y  
current asset 流動資產   I8)x0)Lx  
current liability 流動負債   S.aSNH<  
current profit and loss 本期損益   3VbMW,_&"  
debit 借方   tpO%)*  
debt 債務   \IbGNV`q  
debtor 債務人   Ua)ARi %  
deed 契據   aRdzXq#x  
deferred assets 遞延資產   fa;\4#  
deferred liabilities 遞延負債   [*Nuw_l  
delivery 交貨   Q-_&5/G  
delivery expense 送貨費   iVLfAN @  
delivery order 出貨單   r*fZS$e  
demand draft 即期匯票   F??})YX  
demand note 即期票據   /mX/ "~  
demurrage charge 延期費   &xo,49`!  
deposit 存款   (PE x<r1   
deposit slip 存款單   9o"k 7$  
depreciation 折舊   d:.S]OI0  
direct cost 直接成本   7,ysixY  
direct labour 直接人工   z;JyHC)  
director 董事   5fMVjd  
discount 折扣   Va"Q1 *"  
discount on purchase 進貨折扣   Stq&^S\x69  
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