[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。   76vy5R(.  
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acceptance 承兌   vS;1/->WD  
account 賬戶   zX#%{#9  
accountant 會計員   Yhp]x
  
accounting 會計   vzn{h)D  
accounting system 會計制度   y ?G_y  
accounts payable 應付賬款   8t=(,^c  
accounts receivable 應收賬款   P00f6  
accumulated profits 累積利益   6:% L![FX  
adjusting entry ?#123;整記錄   _uc\ D R  
adjustment ?#123;整   G Xt4j  
administration expense 管理費用   [&*6_q"V  
advances 預付   MZ+e}|!4,  
advertising expense 廣告費   dSCzx .c  
agency 代理   3Oa*%kP+  
agent 代理人   FWC5&
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agreement 契約   L^^4=ao0  
allotments 分配數   it2 a  
allowance 津貼   ?RzDQy D  
amalgamation 合併   VzJ5.mRQ  
amortization 攤銷   kbPE "urR  
amortized cost 應攤成本   +wW@'X  
annuities 年金   N S#TW  
applied cost 已分配成本   s6o>m*{  
applied expense 已分配費用   1oKfy>ie  
applied manufacturing expense 己分配製造費用   MuBx#M/  
apportioned charge 攤派費用   p*5\+WO>!(  
appreciation 漲價   d`d0N5\  
article of association 公司章程   V3mAvmx  
assessment 課稅   C!C|\$)-  
assets 資產   A>V
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attorney fee 律師費   iRi
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audit 審計   -|Kzo_" v5  
auditor 審計員   u =gt<1U  
average 平均數  
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average cost 平均成本   vB!|\eJ  
bad debt 壞賬   U1_&gy @y  
balance 餘額   T#Z%y!6  
balance sheet 資產負債表   Npn=cLC&  
bank account 銀行賬戶   vs 6,  
bank balance 銀行結存   F\ctuaLC  
bank charge 銀行手續費   -6sW6;Q  
bank deposit 銀行存款   IaFr&  
bank discount 銀行貼現   7<9L?F2  
bank draft 銀行匯票   FEz>[#eOX  
bank loan 銀行借款   X bkb5EkA  
bank overdraft 銀行透支   zX{.^|  
bankers acceptance 銀行承兌   V^Rkt%JY  
bankruptcy 破產   yg]2erR  
bearer 持票人   >"3>fche  
beneficiary 受益人   ^/Sh=4=G  
bequest 遺產   amQz^
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bill 票據   _y .]3JNm  
bill of exchange 匯票   4e9q`~sO  
bill of lading 提單   2q}..  
bills discounted 貼現票據   mDFlz1J,e  
bills payable 應付票據   8&V_$+U  
bills receivable 應收票據   ;7Oi!BC  
board of directors 董事會   kcB+
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bonds 債券   @tRMe64  
bonus 紅利   *R% wUi  
book value 賬面價值   W4YE~  
bookkeeper 簿記員   [&Hkn5yq  
bookkeeping 簿記   z1,tJH0  
branch office general ledger 支店往來賬戶   z(c9,3  
broker 經紀人   ^;F{)bmu+)  
brought down 接前   F=)eLE{W  
brought forward 接上頁   4 c'4*`I  
budget 預算   y|_Eu:  
by-product 副產品   Hoz56y  
by-product sales 副產品銷售   GbU@BN+_  
capital 股本   5+X_4lEJK(  
capital income 資本收益   59Sw+iZj  
capital outlay 資本支出   cjUL
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capital stock 股本   u~Tg&0V30  
capital stock certificate 股票   #f'DEo<b  
carried down 移後   TOI4?D]  
carried forward 移下頁   AW5iV3  
cash 現金   ]B9 ^3x[:  
cash account 現金賬戶   +?`b=6e(`  
cash in bank 存銀行現金   ``?6=mO  
cash on delivery 交貨收款   ,ZI\dtl  
cash on hand 庫存現金   '~-IV0v9  
cash payment 現金支付   n"aCt%v  
cash purchase 現購   |kiJ}oy  
cash sale 現沽   o4=Yu7L  
cashier 出?#123;員   nv5u%B^  
cashiers check 本票   Tvf~P w  
certificate of deposit 存款單折   +_HdX w#  
certificate of indebtedness 借據   <8(?7QI  
certified check 保付支票   =?0QqCjK)  
certified public accountant 會計師   8V4V3^_xs  
charges 費用   VGH/X.NJ  
charge for remittances 匯水手續費   <xS =#  
charter 營業執照   %6 =\5>  
chartered accountant 會計師   Gg0#H^s( (  
chattles 動產   m$y]Lf  
check 支票   a}.Y!O&  
che stub 支票存根   jOtX 60;  
closed account 己結清賬戶   1
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closing 結算   K}I0o!(#  
closing entries 結賬紀錄   Na!za'qk[o  
closing stock 期末存貨   #GqTqHNE <  
closing the book 結賬   JE%A|R<Jl  
columnar journal 多欄日記賬   :7;[`bm(G  
combination 聯合   Pl~P-n  
commission 佣金   DOL%'k?B  
commodity 商品   7$b?m6fmK  
common stock 普通股   W$\X~Q'0  
company 公司   fU*C/ d3  
compensation 賠償   -a) T6:e  
compound interest 複利   Q 2~5"  
consignee 承銷人   I 8Y*@$h  
consignment 寄銷   ^GXEJU7U  
consignor 寄銷人   m7 XjP2  
consolidated balance sheet 合併資產負債表   kC^.4n om  
consolidated profit and loss account 合併損益表   
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consolidation 合併   _C+DBA  
construction cost 營建成本   a20w,  
construction revenue 營建收入   kN'Thq/ZE  
contract 合同   , Fytk34  
control account 統制賬戶   <]#o*_aFP  
copyright 版權   x%XT2+  
corporation 公司   N <pbO#e  
cost 成本   VbxAd 2')  
cost accounting 成本會計   >riq9
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cost of labour 勞工成本   M4<+%EV}  
cost of production 生產成本   <lld*IH  
cost of manufacture 製造成本   Hql
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cost of sales 銷貨成本   y1(P<7:t?  
cost price 成本價格   0o68rF5^s  
credit 貸方   cCng5Nq,c  
credit note 收款通知單   3&J&^O  
creditor 債權人   ;mJkqbVol  
crossed check 橫線支票   _.f@Y`4d  
current account 往來活期賬戶   FP;":iRL  
current asset 流動資產   IrO+5w  
current liability 流動負債   Wu{&;$  
current profit and loss 本期損益   QAaF@Do  
debit 借方  
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debt 債務   W]LQ &f  
debtor 債務人   _bQL[eXd  
deed 契據   />Jm Rdf  
deferred assets 遞延資產   jyjQzt >\  
deferred liabilities 遞延負債   y\_wWE  
delivery 交貨   0!IPcZjY7  
delivery expense 送貨費   4_< nQ9K  
delivery order 出貨單   2}`R"M eS  
demand draft 即期匯票   U(3(ZqP  
demand note 即期票據   FU]4oKx  
demurrage charge 延期費   BHiOQ0Fs  
deposit 存款   J8h7e}n?  
deposit slip 存款單   .wri5  
depreciation 折舊   -h9#G{2W[  
direct cost 直接成本   D{svR-~T  
direct labour 直接人工   \L#QR  
director 董事  
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discount 折扣   " ~n3iNkP  
discount on purchase 進貨折扣   }@*I+\W/  
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