[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。   *fq=["O  
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acceptance 承兌   AG#5_0]P~  
account 賬戶   ^z$
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accountant 會計員   EY(@R2~#J  
accounting 會計   IiACr@[?e  
accounting system 會計制度   "~4ULl<i'  
accounts payable 應付賬款   L!-@dz  
accounts receivable 應收賬款   ?EeHeN_  
accumulated profits 累積利益   bgd1j,PWbW  
adjusting entry ?#123;整記錄   Frt_X%  
adjustment ?#123;整   m?_S&/+*  
administration expense 管理費用   'hL\xf{  
advances 預付   P'Jw:)k(  
advertising expense 廣告費   =@m|g )  
agency 代理   n-dO |3,  
agent 代理人   3_IuK6K2  
agreement 契約   ">kfX1LT  
allotments 分配數   9[|Ql  
allowance 津貼   2Ni$ (`"  
amalgamation 合併   g[j"]~  
amortization 攤銷   K ^1bR(a  
amortized cost 應攤成本   {vAq08  
annuities 年金   A1p;Ye
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applied cost 已分配成本  
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applied expense 已分配費用   Gu&? Gn oc  
applied manufacturing expense 己分配製造費用   I`2hxLwh+  
apportioned charge 攤派費用   e.i5j^5u  
appreciation 漲價   jd=k[Yqr  
article of association 公司章程   )[6H!y
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assessment 課稅   J;+iW*E:  
assets 資產   dKw*L|5  
attorney fee 律師費   lC.Yu$O5  
audit 審計   0?ZJJdI3  
auditor 審計員   qU#
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average 平均數   koC2bX  
average cost 平均成本   ekfD+X  
bad debt 壞賬   VZJs@qx:Z  
balance 餘額   }@}jwi)l  
balance sheet 資產負債表   K%>uSS?  
bank account 銀行賬戶   lx~!FLn  
bank balance 銀行結存   gmWR
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bank charge 銀行手續費   &&|*GAjJ  
bank deposit 銀行存款   L!DP*XDp  
bank discount 銀行貼現   Y,B0=}  
bank draft 銀行匯票   iU{F\>  
bank loan 銀行借款   Z*nC ;5Kd  
bank overdraft 銀行透支   M=e]v9  
bankers acceptance 銀行承兌   GLt#]I"LY  
bankruptcy 破產   [z`U9J  
bearer 持票人   U=p,drF,A  
beneficiary 受益人   :=^JHE{  
bequest 遺產   4W~pAruwr  
bill 票據   _odP:  
bill of exchange 匯票   Zo22se0)  
bill of lading 提單   xe2Ap[Y'M  
bills discounted 貼現票據   wCvtw[6  
bills payable 應付票據   p}!rPd*  
bills receivable 應收票據   qp_k
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board of directors 董事會   s6w</  
bonds 債券   ?I`']|I  
bonus 紅利   Yr
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book value 賬面價值   Ta%{Wa\U9z  
bookkeeper 簿記員   oKiBnj5J  
bookkeeping 簿記   Tv3 Bej  
branch office general ledger 支店往來賬戶   1/3Go97/qV  
broker 經紀人   d5%A64?  
brought down 接前   MMD4b}p  
brought forward 接上頁   E:(flW=  
budget 預算   ;4Y@xS2M  
by-product 副產品   l[l(' -f  
by-product sales 副產品銷售   _NA0$bGN9  
capital 股本   0CQ\e1S,#  
capital income 資本收益   !9k)hP  
capital outlay 資本支出   ~9
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capital stock 股本   pA+W 8v#*  
capital stock certificate 股票   P8Fq %k  
carried down 移後   t*<.^+Vd  
carried forward 移下頁   Lcf =)GL  
cash 現金   UC;_}>  
cash account 現金賬戶   0Oc' .E9  
cash in bank 存銀行現金   ;-lk#D?n9  
cash on delivery 交貨收款   hJ>{`Tw  
cash on hand 庫存現金   WsTbqR)W%  
cash payment 現金支付   ?3Se=7 k  
cash purchase 現購   { o=4(RC  
cash sale 現沽   A/,7%bB1  
cashier 出?#123;員   l];,)ddD9  
cashiers check 本票   &p^S6h  
certificate of deposit 存款單折   {%'(IJ|5z  
certificate of indebtedness 借據   amK?LDf]  
certified check 保付支票   O$E3ry+?  
certified public accountant 會計師   [P]zdw w#  
charges 費用   f[HhLAVGK`  
charge for remittances 匯水手續費   vX]\Jqy  
charter 營業執照   ,o]"G[J
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chartered accountant 會計師   .%h.b6^  
chattles 動產   =GTltFqI 1  
check 支票   [2gK^o&t  
che stub 支票存根   8=FP92X  
closed account 己結清賬戶   /-b)`%Q|Y  
closing 結算   G\?fWqx  
closing entries 結賬紀錄   D%N^ iJC,9  
closing stock 期末存貨   aIpD f| ~  
closing the book 結賬   |Ma"B4  
columnar journal 多欄日記賬   =LL5E}xP  
combination 聯合   scCOiK)  
commission 佣金   RRqHo~*0  
commodity 商品   Aj#CB.y  
common stock 普通股   3<1Uq3Pa  
company 公司   p[VBeO^%  
compensation 賠償   WLQm|C,  
compound interest 複利    
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consignee 承銷人   z*.
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consignment 寄銷   :[m;#b  
consignor 寄銷人   D+]#qS1q  
consolidated balance sheet 合併資產負債表   wbshKkUh_*  
consolidated profit and loss account 合併損益表   x1W<r)A )r  
consolidation 合併   :D8V*F6P  
construction cost 營建成本   ^I@1y}xi  
construction revenue 營建收入   qYBoo]}a  
contract 合同   k, &*d4  
control account 統制賬戶   sWP5=t(i+9  
copyright 版權   @cA`del  
corporation 公司   $73 7oV<  
cost 成本   vyP3]+n
 
cost accounting 成本會計   "rOe J~4 X  
cost of labour 勞工成本   JziuwL5,  
cost of production 生產成本   T3,"g=  
cost of manufacture 製造成本   9bRlSb@  
cost of sales 銷貨成本   >j5) MF{"  
cost price 成本價格   2F[smUL
 
credit 貸方   `[p*qsp_  
credit note 收款通知單   :'9%~q.D4  
creditor 債權人   fNNkc[YTZI  
crossed check 橫線支票   U~n>k<`sr  
current account 往來活期賬戶   ,)e &u1'  
current asset 流動資產   N=^{FZ  
current liability 流動負債   Z{s&myd  
current profit and loss 本期損益   m=<Tylv  
debit 借方   HgPRz C  
debt 債務   YhYcqE8  
debtor 債務人   sgp5b$2T.  
deed 契據   Fk@A;22N  
deferred assets 遞延資產   +b"RZ:tKp  
deferred liabilities 遞延負債   ?piv]Z  
delivery 交貨   3e4; '5q;  
delivery expense 送貨費   23 j{bK  
delivery order 出貨單   2A7 g}V  
demand draft 即期匯票   3^AycwNBA  
demand note 即期票據   S=H<5*]g  
demurrage charge 延期費   S*-n%D0q5  
deposit 存款   WJbdsPs  
deposit slip 存款單   Au
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depreciation 折舊   P0NGjS|Z{  
direct cost 直接成本   ,S5tkTa  
direct labour 直接人工   M>W-lp^3  
director 董事   >Y=HP&A<  
discount 折扣   g^ZsV:D  
discount on purchase 進貨折扣   ):OGhW
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