[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。   -uHD| }  
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acceptance 承兌   Xk8+m>   
account 賬戶   odD^xg"L  
accountant 會計員   =rM T1  
accounting 會計   D4$;jz,,  
accounting system 會計制度   ]<V[H  
accounts payable 應付賬款   K?8{y
 
accounts receivable 應收賬款    pQKR  
accumulated profits 累積利益   
tXV9+AJ  
adjusting entry ?#123;整記錄   ?~Fk_#jz,@  
adjustment ?#123;整   ^OnU;8IC
 
administration expense 管理費用   # y%Q{  
advances 預付   l\ I#^N  
advertising expense 廣告費   F#*vJb)  
agency 代理   M,7A|?O
 
agent 代理人   ^$}9 Enj+Y  
agreement 契約   KuL2X@)}  
allotments 分配數   wt0^R<28  
allowance 津貼   y0k*iS e  
amalgamation 合併   wC+_S*M-K  
amortization 攤銷   4C\>JGZvq  
amortized cost 應攤成本   7O^ySy"l  
annuities 年金   p%pM3<p  
applied cost 已分配成本   jCa%(2~iQ7  
applied expense 已分配費用   t;!vjac  
applied manufacturing expense 己分配製造費用   ,u8)g;8s  
apportioned charge 攤派費用   [*GIR0  
appreciation 漲價   aVN
BF`  
article of association 公司章程   8QDs4Bv|  
assessment 課稅   RB`Emp&T  
assets 資產   >~8;H x].d  
attorney fee 律師費   h,o/(GNnW  
audit 審計   ~8L*N>Y  
auditor 審計員   BQu_)@  
average 平均數   jT}3Zn  
average cost 平均成本   ,5$V;|  
bad debt 壞賬   =NMT H[  
balance 餘額   FR&4i" +  
balance sheet 資產負債表   mrX 2w  
bank account 銀行賬戶   &MKG#Y}  
bank balance 銀行結存   (99P9\[p  
bank charge 銀行手續費   V3DXoRE-8i  
bank deposit 銀行存款   : 34]}`-  
bank discount 銀行貼現   PeT _Ty  
bank draft 銀行匯票   eM Ym@~4  
bank loan 銀行借款   G5a PjP  
bank overdraft 銀行透支   3omFd#EP  
bankers acceptance 銀行承兌   l$N b1&  
bankruptcy 破產   Ysbd4rN  
bearer 持票人   HI)MBrj;r  
beneficiary 受益人   =oQw?,eY  
bequest 遺產   RZ 4xR  
bill 票據   u>SGa @R)  
bill of exchange 匯票   _ZX"gHx  
bill of lading 提單   r!:W-Y%&#  
bills discounted 貼現票據   d*Q:[RUf,  
bills payable 應付票據   B7BXS*_b  
bills receivable 應收票據   q_S`@2Dzz,  
board of directors 董事會   {@, } M  
bonds 債券   /J!C2  
bonus 紅利   q/w<>u  
book value 賬面價值   erTb9`N4  
bookkeeper 簿記員   A`_(L|~  
bookkeeping 簿記   E]$Y M5  
branch office general ledger 支店往來賬戶   '?7th>pC  
broker 經紀人   l`=).k
  
brought down 接前   Au3>=x`  
brought forward 接上頁   :
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budget 預算   tgoOzk ^  
by-product 副產品   o (fZZ`6Y  
by-product sales 副產品銷售   WvSh i=  
capital 股本   -wv5c  
capital income 資本收益   lCT N dW+=  
capital outlay 資本支出   7oaa)  
capital stock 股本   y Nb&;E7 H  
capital stock certificate 股票   .I\)1kjX  
carried down 移後   m| 8%%E}d  
carried forward 移下頁   *: )hoHp&  
cash 現金   nn>< k "  
cash account 現金賬戶   ~3-2Iu^F  
cash in bank 存銀行現金   U U!M/QJ  
cash on delivery 交貨收款   U7O]g'BP  
cash on hand 庫存現金   {g9?Eio^F^  
cash payment 現金支付   Vfew )]I  
cash purchase 現購  
CY2DxP%  
cash sale 現沽   +W| MAJtg  
cashier 出?#123;員   \bAsn89O  
cashiers check 本票   GBOz,_pw  
certificate of deposit 存款單折   3&i8C,u]/O  
certificate of indebtedness 借據   clfi)-^{K  
certified check 保付支票   09?n5x!6  
certified public accountant 會計師   DC
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charges 費用   /?X1>A:*  
charge for remittances 匯水手續費   V"":_`1VW  
charter 營業執照   Y#'mALC2  
chartered accountant 會計師   lsmzy_gV7  
chattles 動產   iw1((&^)"  
check 支票   . 2_t/2  
che stub 支票存根   pc w!e_"+  
closed account 己結清賬戶   DDxNqVVt4  
closing 結算   N,v4SIC@  
closing entries 結賬紀錄   mtDRF'>P:  
closing stock 期末存貨  
0_JbE  
closing the book 結賬   -
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columnar journal 多欄日記賬   "o#N6Qu71  
combination 聯合   Y6
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commission 佣金   =uKGh`^[  
commodity 商品   E.W7`zl  
common stock 普通股   $s2
Ty1  
company 公司   0 [6llcuj  
compensation 賠償   7O5`&Z'-  
compound interest 複利   7Cf%v`B4D  
consignee 承銷人    (2vR8  
consignment 寄銷   .N~qpynY  
consignor 寄銷人   TSu^.K  
consolidated balance sheet 合併資產負債表   E\!:MCL  
consolidated profit and loss account 合併損益表   pGw|T~e%  
consolidation 合併   c)Ft#vzg&e  
construction cost 營建成本  
y@g{:/cmO  
construction revenue 營建收入   FxOhF03\=[  
contract 合同    I0ycLx  
control account 統制賬戶   #$V`%2>  
copyright 版權   -k\ 7k2  
corporation 公司   m'1NZV%#  
cost 成本   Wo5G23:xz  
cost accounting 成本會計   (zkh`8L  
cost of labour 勞工成本   [o&Vr\.$  
cost of production 生產成本   QI>yi&t  
cost of manufacture 製造成本   SxXh N  
cost of sales 銷貨成本   D[{p~x^  
cost price 成本價格   z79L2lJn  
credit 貸方   g#FqjE|mx  
credit note 收款通知單  
M64zVxsd  
creditor 債權人   ko!38BH`/  
crossed check 橫線支票   M%4o0k]E,s  
current account 往來活期賬戶   #f]R:Ix>  
current asset 流動資產   G8|[.n  
current liability 流動負債   }|f\'S  
current profit and loss 本期損益   xD#PM |I  
debit 借方   G}i\UXFE  
debt 債務   q|2{W.P5qi  
debtor 債務人   E*Vx^k$  
deed 契據   ]OY6.m  
deferred assets 遞延資產   g9 2M\5 x9  
deferred liabilities 遞延負債   "d'xT/l "  
delivery 交貨   {neE(0 c  
delivery expense 送貨費   pfg"6P  
delivery order 出貨單   ,G1|] ~  
demand draft 即期匯票   ^ 8)&~q*  
demand note 即期票據   18w[T=7)  
demurrage charge 延期費   Tp~yn  
deposit 存款   (]j*)~=V  
deposit slip 存款單   hXS'*vO"  
depreciation 折舊   S}e*~^1J  
direct cost 直接成本   S|;a=K&hS  
direct labour 直接人工   dv4)fG]W;_  
director 董事   xTD6?X'4  
discount 折扣   &dvJg  
discount on purchase 進貨折扣   9In&vF7$  
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