[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。   >&Fa(o;*  
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acceptance 承兌   ~m`!;rE  
account 賬戶   Fe$/t(  
accountant 會計員   >n!ni(  
accounting 會計   SxMj,u%X/  
accounting system 會計制度   &U&%ka<*  
accounts payable 應付賬款   )}-
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accounts receivable 應收賬款   >.LKct*5K  
accumulated profits 累積利益   [rdsv  
adjusting entry ?#123;整記錄   '[Gm8K5  
adjustment ?#123;整   /cY^]VLe  
administration expense 管理費用   vv/J 5#^,\  
advances 預付   (ZPXdr  
advertising expense 廣告費   CV^c",b_  
agency 代理   n`L,]dco  
agent 代理人   J70D+  
agreement 契約   zk=\lp2  
allotments 分配數   J_xG}d  
allowance 津貼   v8@eW.I1  
amalgamation 合併   _V@P-Ye  
amortization 攤銷   ;NsO  
amortized cost 應攤成本   nyhMnp#<  
annuities 年金   D,rZ0?R  
applied cost 已分配成本   V( mnyI  
applied expense 已分配費用   #Lka+l;L7  
applied manufacturing expense 己分配製造費用   6/2v  
apportioned charge 攤派費用   i_U}{|j  
appreciation 漲價   nNn56&N]  
article of association 公司章程   xmH-!Da  
assessment 課稅   )U(u>SV(\  
assets 資產   [Ox(.  
attorney fee 律師費   $TG?4  
audit 審計   WC-_+9)2&  
auditor 審計員   .3wY\W8Dr-  
average 平均數   #`/QOTnm2c  
average cost 平均成本   =! mJG  
bad debt 壞賬   <_:zI r,  
balance 餘額   BaL]mIx  
balance sheet 資產負債表   t26ij`V  
bank account 銀行賬戶   7BFN|S_l  
bank balance 銀行結存   V5MO}  
bank charge 銀行手續費   3Gd0E;3sk~  
bank deposit 銀行存款   e4.&aIC[  
bank discount 銀行貼現   ;$!I&<)  
bank draft 銀行匯票   DO^y;y>  
bank loan 銀行借款   |:2c$zq  
bank overdraft 銀行透支   D ,M@8h,  
bankers acceptance 銀行承兌   KQ)T(mIqp  
bankruptcy 破產   ty- r&  
bearer 持票人   s4t0f_vj `  
beneficiary 受益人   o'Y#H r)/  
bequest 遺產   e@jfIF0=}  
bill 票據   $D_HZ"ytu  
bill of exchange 匯票   -p8e  
bill of lading 提單   nem@sB;v#  
bills discounted 貼現票據   #IX&9 aFB}  
bills payable 應付票據   hC>wF
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bills receivable 應收票據   Y4To@TrN#\  
board of directors 董事會   +,_c/(P  
bonds 債券   kwar}:`  
bonus 紅利   GS%b=kc  
book value 賬面價值   4e9E' "8%  
bookkeeper 簿記員   `clB43i  
bookkeeping 簿記   )zJ=P
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branch office general ledger 支店往來賬戶   $Jf9;.  
broker 經紀人   yGEb7I$h  
brought down 接前   Yx1 D)  
brought forward 接上頁   g42T#p8^  
budget 預算   >L[lV_M_>
 
by-product 副產品   -P#nT 2  
by-product sales 副產品銷售   4}-#mBV]/  
capital 股本   ']?=[`#NL  
capital income 資本收益   kxo.v|)8  
capital outlay 資本支出   n \ Uh  
capital stock 股本   grbTcLSF  
capital stock certificate 股票   295w.X(J
 
carried down 移後   f z%tA39m  
carried forward 移下頁   d8
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cash 現金   3qo e^e  
cash account 現金賬戶   (6k>FSpg  
cash in bank 存銀行現金   'F5)ACA%  
cash on delivery 交貨收款   hTw}X.<4  
cash on hand 庫存現金    >&hX&,hG  
cash payment 現金支付   Yu3_=: <C  
cash purchase 現購   `d *b]2  
cash sale 現沽   Gvn: c/m;  
cashier 出?#123;員   a8JN
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cashiers check 本票   5Y-2 #  
certificate of deposit 存款單折   {!=2<-Aq  
certificate of indebtedness 借據   M=%!IT  
certified check 保付支票   RgGA$HN/  
certified public accountant 會計師   Dl\d_:+  
charges 費用   7bT /KLU  
charge for remittances 匯水手續費   h{/ve`F>@  
charter 營業執照   *V|zx#RN  
chartered accountant 會計師   [TCRB`nTQF  
chattles 動產   wLMvC{5  
check 支票   xG%*PNM0q  
che stub 支票存根   t w!.%_1^  
closed account 己結清賬戶   C*G/_`?9  
closing 結算   7@P6 56{  
closing entries 結賬紀錄   76cEKH
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closing stock 期末存貨   0yTQ{'Cc  
closing the book 結賬   .Cr1,Po  
columnar journal 多欄日記賬   D rTM $)  
combination 聯合   }ecsGw  
commission 佣金   )ddsyFGW  
commodity 商品   PYieD}'  
common stock 普通股   if@,vc  
company 公司   )E`+BH  
compensation 賠償   IMaYEO[  
compound interest 複利   #=x+ [d+  
consignee 承銷人   xt))]aH  
consignment 寄銷   'w6hW7"L  
consignor 寄銷人   Tc_do"uU  
consolidated balance sheet 合併資產負債表   .. UoyBV  
consolidated profit and loss account 合併損益表   ;eh/_hPM  
consolidation 合併   H),RA]S  
construction cost 營建成本   x@Vt[}e  
construction revenue 營建收入   ohplj`X[21  
contract 合同   /e<5Np\X  
control account 統制賬戶   fq(5Lfe}  
copyright 版權   kW(Kh0x  
corporation 公司   NL-_#N$  
cost 成本   p1^
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cost accounting 成本會計   ^j iE9k)  
cost of labour 勞工成本   [R\=M'  
cost of production 生產成本   e YDUon  
cost of manufacture 製造成本   y.ql#eQ,  
cost of sales 銷貨成本   k_O-5{  
cost price 成本價格   ,D8&
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credit 貸方   >Bx8IO1_\d  
credit note 收款通知單   %/%gMRXG2  
creditor 債權人   <Wf0QO,  
crossed check 橫線支票   [`9^QEj  
current account 往來活期賬戶   zn^v!:[  
current asset 流動資產   +!xu {2!  
current liability 流動負債   s7M}NA 0  
current profit and loss 本期損益   \!4|tBKVY  
debit 借方   X~zRZ0  
debt 債務   en%B>]QI  
debtor 債務人   EW9b*r7./  
deed 契據   :iEAUM  
deferred assets 遞延資產   4 P f+]R  
deferred liabilities 遞延負債   k-vA#  
delivery 交貨   f?5A"-NS  
delivery expense 送貨費   yU!GS-
  
delivery order 出貨單   0@v
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demand draft 即期匯票   Dt|fDw$]D  
demand note 即期票據   \-d'9b?  
demurrage charge 延期費   f| =# q  
deposit 存款    z \^  
deposit slip 存款單   wo]ks}
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depreciation 折舊   $^IjFdD  
direct cost 直接成本   OF-WUa4t  
direct labour 直接人工   l# BZzJ?~  
director 董事   r},lu=em  
discount 折扣   "?[7#d])  
discount on purchase 進貨折扣   kz _M;h>  
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