[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。   &z;
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acceptance 承兌   C{FE*@U.  
account 賬戶   pXoT@[}  
accountant 會計員   n~?n+\.&a  
accounting 會計   Cg];UB}k  
accounting system 會計制度   GvT ~zNd  
accounts payable 應付賬款   unAu8k^  
accounts receivable 應收賬款   o@DlK`  
accumulated profits 累積利益   \@GKVssw  
adjusting entry ?#123;整記錄   E)Cdw%}
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adjustment ?#123;整   1\%2@NR  
administration expense 管理費用   +y9WJ   
advances 預付   fzW!-  
advertising expense 廣告費   ,];QzENw  
agency 代理   XjU/7Q  
agent 代理人   75*q^ui  
agreement 契約   QK(w2`  
allotments 分配數   P] qL&_  
allowance 津貼   |HA1.Y=  
amalgamation 合併   x\'95qU  
amortization 攤銷   |&AZ95v   
amortized cost 應攤成本   1'BC R  
annuities 年金   ko`.nSZ-k  
applied cost 已分配成本   xA]}/*  
applied expense 已分配費用   k/2TvEV3=  
applied manufacturing expense 己分配製造費用   Ae_:Kc6  
apportioned charge 攤派費用   ,p9 >/)l  
appreciation 漲價   j5bp )U  
article of association 公司章程   w ;xbQZ|+  
assessment 課稅   +$\/HO  
assets 資產   raB',Vp  
attorney fee 律師費   2rG$.cGN"  
audit 審計   tIL ]JB  
auditor 審計員   0{!+N6MiR  
average 平均數   >A ?,[p`<  
average cost 平均成本   d3tr9B  
bad debt 壞賬   ,]_<8@R  
balance 餘額   T!Z).PA#  
balance sheet 資產負債表   HCZVvsG  
bank account 銀行賬戶   yp"h$  
bank balance 銀行結存   :L5k#E"u  
bank charge 銀行手續費   #B!<gA$/  
bank deposit 銀行存款   {P!1VYs 5  
bank discount 銀行貼現   I7Xm~w!{qk  
bank draft 銀行匯票   {&0u:  
bank loan 銀行借款   `xF^9;5mi  
bank overdraft 銀行透支   ytyB: # J  
bankers acceptance 銀行承兌   v&8
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bankruptcy 破產   eR>|1s%^  
bearer 持票人   o&:'MwU  
beneficiary 受益人   JbLHW26pl  
bequest 遺產   y4j\y ? T8  
bill 票據   /xw}]Fa5  
bill of exchange 匯票   BL1d=%2R  
bill of lading 提單   /#g P#Z%  
bills discounted 貼現票據   }}gtz-w  
bills payable 應付票據   e^yfoE<7  
bills receivable 應收票據   [SU;U['7  
board of directors 董事會   yGvBQ2kY b  
bonds 債券   KK, t!a  
bonus 紅利   57[tUO  
book value 賬面價值   s|!lw  
bookkeeper 簿記員   A#8J6xcSrL  
bookkeeping 簿記   -SUK[<=X  
branch office general ledger 支店往來賬戶   %abc-q  
broker 經紀人   6\vaR#  
brought down 接前   p&k%d, *  
brought forward 接上頁   XS=f>e1<W  
budget 預算   XWag+K  
by-product 副產品   V2 >+s y  
by-product sales 副產品銷售   ?(Ytc)  
capital 股本   3#N`n |UgC  
capital income 資本收益   $nr=4'yZ  
capital outlay 資本支出   e3,@prr  
capital stock 股本   "2z&9`VIY  
capital stock certificate 股票   ?ZP@H _w6}  
carried down 移後   3wN{k\n s  
carried forward 移下頁   W?<<al*  
cash 現金   __|Y59J%  
cash account 現金賬戶   (CInt_dBw~  
cash in bank 存銀行現金   K8RV=3MBLD  
cash on delivery 交貨收款   9Xh1i`.D  
cash on hand 庫存現金   ]]XXcQ,A  
cash payment 現金支付   YT}ZLx  
cash purchase 現購   l4*vM  
cash sale 現沽   9xaie
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cashier 出?#123;員   c'SjH".[  
cashiers check 本票   ;e0-FF+  
certificate of deposit 存款單折   @K\hgaQ  
certificate of indebtedness 借據   ag6[Nk  
certified check 保付支票   2B b,ZC*  
certified public accountant 會計師   !3`X Gg  
charges 費用   W#kd[Wi  
charge for remittances 匯水手續費   G124!^  
charter 營業執照   6k`O  
chartered accountant 會計師   m{f+!  
chattles 動產   #@L5yy2  
check 支票   ) 3.=)?XW  
che stub 支票存根   =HjC.h  
closed account 己結清賬戶   ){*9$486  
closing 結算   3v~[kVhoG  
closing entries 結賬紀錄   17#t7Yk  
closing stock 期末存貨   ,0f^>3&n>e  
closing the book 結賬   +<bvh<]Od  
columnar journal 多欄日記賬   N"s"^}M\  
combination 聯合   g[N3jt@  
commission 佣金   )zkr[;j~`  
commodity 商品   eh}|Wd7J  
common stock 普通股   -+[~eqRB  
company 公司   ||Vx:(d7D&  
compensation 賠償   *#83U?  
compound interest 複利   ;$3e
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consignee 承銷人   VUC_|=?dL  
consignment 寄銷   sKC(xO@L;`  
consignor 寄銷人   2TgS )  
consolidated balance sheet 合併資產負債表   >4bWXb'S}C  
consolidated profit and loss account 合併損益表   |k#EYf#Y  
consolidation 合併   $}B&u)  
construction cost 營建成本   <[vsGUbc  
construction revenue 營建收入   g%okYH?  
contract 合同   .rQcg.8/B  
control account 統制賬戶   Vg}+w Nt5  
copyright 版權   Cz6bD$5  
corporation 公司   W@RD bsc  
cost 成本   qtuT%?wT@Z  
cost accounting 成本會計   d2fiPI7lg  
cost of labour 勞工成本   ki|OowP  
cost of production 生產成本   IZuP{7p$  
cost of manufacture 製造成本   Q-J} :U  
cost of sales 銷貨成本   poy_?7G  
cost price 成本價格   A<IV"bo  
credit 貸方   ; W$.>*O  
credit note 收款通知單   F`>qg2wO  
creditor 債權人   zEh&@{u?  
crossed check 橫線支票   ,/Q`gRBh"  
current account 往來活期賬戶   qv[w 1;U"  
current asset 流動資產   LI>Bl  
current liability 流動負債   <?h(Dchq  
current profit and loss 本期損益   8S5Q{[!  
debit 借方   8X/SNRk6p  
debt 債務   'p)DJUwt  
debtor 債務人   *;T'=u_lR  
deed 契據   2 ,krVb?<  
deferred assets 遞延資產   XB a^ A  
deferred liabilities 遞延負債   3;88a!AA!  
delivery 交貨   u qA!#E
 
delivery expense 送貨費   !QCErE;r  
delivery order 出貨單   )5fly%-r)  
demand draft 即期匯票   Q.Y 6  
demand note 即期票據   `5
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demurrage charge 延期費   bl{W{?QI  
deposit 存款   &yI>A1  
deposit slip 存款單   Y=,9M  
depreciation 折舊   "
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direct cost 直接成本   8! /ue.T  
direct labour 直接人工   92~$Qa\S!  
director 董事   ?rziKT5OOC  
discount 折扣   iFZ.a.NDc  
discount on purchase 進貨折扣   8mt#S  
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