[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。   %PyU3  
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acceptance 承兌   ;qzCoe  
account 賬戶   ]C]tLJ!M  
accountant 會計員   {_Ke'" k  
accounting 會計   i(YP(8  
accounting system 會計制度   [q_Yf!(m-  
accounts payable 應付賬款   85nUR[)h  
accounts receivable 應收賬款   r^Gl~sX  
accumulated profits 累積利益   3>?ip;  
adjusting entry ?#123;整記錄   8zZR%fZ  
adjustment ?#123;整   GO`XKE  
administration expense 管理費用   xb1)ZJH  
advances 預付   VEz&TPu  
advertising expense 廣告費   qjTz]'^BpM  
agency 代理   '+-R 7#  
agent 代理人   XFd[>U<X  
agreement 契約   NUm3E4  
allotments 分配數   >.M `Fz.  
allowance 津貼   m*["  
amalgamation 合併   e6{/e +/R  
amortization 攤銷   >5]Xl*{H)  
amortized cost 應攤成本   Lw-j#}&6E  
annuities 年金   oY Of<J  
applied cost 已分配成本   @ tp/0E?  
applied expense 已分配費用   pY-izML  
applied manufacturing expense 己分配製造費用   AKL~F|t  
apportioned charge 攤派費用   6G1Z"9<2*  
appreciation 漲價   \@I.K+hj$  
article of association 公司章程   9 X=#wh,q  
assessment 課稅   (<1DPpy95O  
assets 資產   tF`>.=  
attorney fee 律師費   ir/2/ E  
audit 審計   %yptML9  
auditor 審計員   QmgwIz_  
average 平均數   @|5B  
average cost 平均成本   I,?bZ&@8  
bad debt 壞賬   iiRK3m  
balance 餘額   YM#XV*P0 q  
balance sheet 資產負債表   yP[GU| >(  
bank account 銀行賬戶   kqHh@]Z0'  
bank balance 銀行結存   !nykq}kPN\  
bank charge 銀行手續費   E1VCm[j2  
bank deposit 銀行存款   l;?.YtMg  
bank discount 銀行貼現   1eT|  
bank draft 銀行匯票   d (
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bank loan 銀行借款   zJ & qR  
bank overdraft 銀行透支   LzgD#K
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bankers acceptance 銀行承兌   V
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bankruptcy 破產   ]`u{^f  
bearer 持票人   BH*vsxe  
beneficiary 受益人   xaSkn  
bequest 遺產   u5idH),<  
bill 票據   nPv2: x  
bill of exchange 匯票   R[#5E|` `9  
bill of lading 提單   9Z#37)  
bills discounted 貼現票據   VgoQz]z  
bills payable 應付票據   D Zh6/n#q  
bills receivable 應收票據   s?_b[B d  
board of directors 董事會   85s{;3  
bonds 債券   MT
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bonus 紅利   ifBJ$x(B.  
book value 賬面價值   s/ A]&!`  
bookkeeper 簿記員   vtvr{Uqo@  
bookkeeping 簿記   (EohxLl!p  
branch office general ledger 支店往來賬戶   s]B^Sz=  
broker 經紀人   2$3BluK  
brought down 接前   Y}|78|q*  
brought forward 接上頁   S - 7JDE>  
budget 預算   <{cPa\  
by-product 副產品   J qU%$[w  
by-product sales 副產品銷售   -Fl3m  
capital 股本   8q0f#/`v  
capital income 資本收益   /M' b137  
capital outlay 資本支出   X\$M _b>O  
capital stock 股本   g%\e80~1(  
capital stock certificate 股票   O|gb{  
carried down 移後   h]' fX  
carried forward 移下頁   uCUBs(iD  
cash 現金   *|`'L  
cash account 現金賬戶  
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cash in bank 存銀行現金   SQt$-<>4\  
cash on delivery 交貨收款   +{#BQbx6  
cash on hand 庫存現金   }hBv?B2/1  
cash payment 現金支付   yp :yS  
cash purchase 現購   `|PxEif+J  
cash sale 現沽   zu;Yw=cM)  
cashier 出?#123;員   heh!cDK  
cashiers check 本票   _Juhl^LM;  
certificate of deposit 存款單折   se)I
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certificate of indebtedness 借據   Je?V']lm  
certified check 保付支票   ?8~$du$  
certified public accountant 會計師   `Cb$
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charges 費用   JG4&eK$-  
charge for remittances 匯水手續費   bz>#}P=58G  
charter 營業執照   134wK]d^  
chartered accountant 會計師   s"Kp+tTWj  
chattles 動產   pXQ&2s$  
check 支票   t@4vEKw?.X  
che stub 支票存根   n_c0=YH  
closed account 己結清賬戶   :A 1,3g  
closing 結算   GZ4{<QG  
closing entries 結賬紀錄   JP@UvDE|  
closing stock 期末存貨   L\"=H4r  
closing the book 結賬   MM5#B!
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columnar journal 多欄日記賬   Q!|71{5U  
combination 聯合   e`_3= kI  
commission 佣金   -
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commodity 商品   n09|Jzv9  
common stock 普通股   zR5D)`Ph
 
company 公司   Xt~/8)&  
compensation 賠償   ||_F /AD  
compound interest 複利   X0=R @_KY  
consignee 承銷人   pF8'S{y  
consignment 寄銷   Z1OcGRN!  
consignor 寄銷人   5aWKyXBIx  
consolidated balance sheet 合併資產負債表   &GbCJ  
consolidated profit and loss account 合併損益表   zd;xbH//)b  
consolidation 合併   ~#j`+  
construction cost 營建成本   m<076O4|`  
construction revenue 營建收入   }Rf } iG  
contract 合同   v=W%|iZ  
control account 統制賬戶   JHMj4Zkp  
copyright 版權   ?Ts Z_  
corporation 公司   @B[=`9KF[  
cost 成本   "/\:Fdc^  
cost accounting 成本會計   979L]H#  
cost of labour 勞工成本   Dic(G[  
cost of production 生產成本   Q2#)Jx\6!  
cost of manufacture 製造成本   8)H"w
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cost of sales 銷貨成本   _e-a>y  
cost price 成本價格   W>,b1_k c  
credit 貸方   JE?XZp@V  
credit note 收款通知單   F'h[g.\}  
creditor 債權人   3Yr  
crossed check 橫線支票   @D7cv"   
current account 往來活期賬戶   'i@Y #F%D  
current asset 流動資產   g1}RA@9  
current liability 流動負債   &MKv_  
current profit and loss 本期損益   wDSU~\  
debit 借方   ZERd#7@m+  
debt 債務   Dbtw >:=  
debtor 債務人   !-7(.i-  
deed 契據   ]9x30UXLwD  
deferred assets 遞延資產   8.A; I<  
deferred liabilities 遞延負債   r2hm`]\8M  
delivery 交貨   @cXY"hP`  
delivery expense 送貨費   $MR{3-  
delivery order 出貨單   *qR tk  
demand draft 即期匯票   b>waxQxjS  
demand note 即期票據   Y- w5S|!  
demurrage charge 延期費   RZz]. Nx  
deposit 存款   &2Y>yFB ,  
deposit slip 存款單   */qv}  
depreciation 折舊   B)c.`cfr*\  
direct cost 直接成本   I015)vFc  
direct labour 直接人工   W*_ifZ0s.  
director 董事   z24-hC  
discount 折扣  
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discount on purchase 進貨折扣   Zwq_&cJK  
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