[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。   LWgYGXWT"  

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acceptance 承兌    8a{S*  
account 賬戶   ?K,xx
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accountant 會計員   &K2J$(.t  
accounting 會計   Z)E[B v=  
accounting system 會計制度   k(l  
accounts payable 應付賬款   yZ?|u57  
accounts receivable 應收賬款   q]Y [W1  
accumulated profits 累積利益   j2O?]M  
adjusting entry ?#123;整記錄   mlC_E)Ed5  
adjustment ?#123;整   fNb2>1  
administration expense 管理費用   P.^%8L  
advances 預付   R'RLF =  
advertising expense 廣告費   ={&}8VA  
agency 代理   <aps)v
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agent 代理人   L3[r7 b  
agreement 契約   bxX[$ q  
allotments 分配數   5J!ncLNm{  
allowance 津貼   Jlgo@?Lc  
amalgamation 合併   7hAFK  
amortization 攤銷   (p4|,\+  
amortized cost 應攤成本   I|jGu9G  
annuities 年金   S[p.`<{J  
applied cost 已分配成本   Brw-"tmx  
applied expense 已分配費用   L"|4 v  
applied manufacturing expense 己分配製造費用   9MfBsp}c  
apportioned charge 攤派費用   Hkq""'Mx+w  
appreciation 漲價   ygt7;};!  
article of association 公司章程   {m1=#*  
assessment 課稅   W vh3Y,|3  
assets 資產   \hGoD  
attorney fee 律師費   &k'J5YHm8H  
audit 審計   ybW b'+x  
auditor 審計員   ,G2]3 3Z  
average 平均數   kmHIU}Z  
average cost 平均成本   5 9$B z'LY  
bad debt 壞賬   ^7Sk`
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balance 餘額   Z"spu a5  
balance sheet 資產負債表   y&8' V\  
bank account 銀行賬戶   rv`kP"I  
bank balance 銀行結存   ]fc9m~0N,\  
bank charge 銀行手續費   N}`.N  
bank deposit 銀行存款   s$g"6;_\  
bank discount 銀行貼現   OV r, {[r  
bank draft 銀行匯票   RmXC ^VQ  
bank loan 銀行借款   ?-"xP'#  
bank overdraft 銀行透支   }
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bankers acceptance 銀行承兌   Jpi\n- d!  
bankruptcy 破產   43cdWd%  
bearer 持票人   ^`0^|u=  
beneficiary 受益人   3;fuz Kk@b  
bequest 遺產   _`6fGu& W  
bill 票據   O{b.-<  
bill of exchange 匯票   *#ccz  
bill of lading 提單    ByP  
bills discounted 貼現票據   K9JW&5Q  
bills payable 應付票據   P'Q|0lB  
bills receivable 應收票據   p3?!}VM!y  
board of directors 董事會   N}ur0 'J0  
bonds 債券   l2>ka~  
bonus 紅利   (r8R b*OP  
book value 賬面價值   }e}J6[wP  
bookkeeper 簿記員   z#qlu=  
bookkeeping 簿記   rn1^6qy)  
branch office general ledger 支店往來賬戶   B> kx$_~  
broker 經紀人   HsA4NRF'7  
brought down 接前   IyTL|W6  
brought forward 接上頁   wps`2`z  
budget 預算   !>$tRW?gH~  
by-product 副產品   |&JCf=  
by-product sales 副產品銷售   bMT1(edm  
capital 股本   _N`:NOM  
capital income 資本收益   3#)I7FG  
capital outlay 資本支出   y*ae 5=6(  
capital stock 股本   3+6s}u)
 
capital stock certificate 股票   JZ#O"rF  
carried down 移後   d*
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carried forward 移下頁   *E"QFirk0  
cash 現金   i:ar{ q  
cash account 現金賬戶   }6#lE, \lM  
cash in bank 存銀行現金   ;{Cr+lqTJ  
cash on delivery 交貨收款   Cx>iSx  
cash on hand 庫存現金   .~#<>  
cash payment 現金支付   fhx_v^<X  
cash purchase 現購   +5n,/YjS`  
cash sale 現沽   U1pL `P1  
cashier 出?#123;員   .+1.??8:+  
cashiers check 本票   wwnl_9a  
certificate of deposit 存款單折   J}?F4  
certificate of indebtedness 借據   \x JGR!  
certified check 保付支票   uyr5
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certified public accountant 會計師   :r0?[#r?N,  
charges 費用   l{U-$}  
charge for remittances 匯水手續費   an+`>}]F  
charter 營業執照   (n'M
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chartered accountant 會計師   FI@!7@  
chattles 動產   `<I+(8]Uz  
check 支票   o&2(xI2  
che stub 支票存根   JA!O,4  
closed account 己結清賬戶   NYwE=b~I  
closing 結算   ElNKCj<M  
closing entries 結賬紀錄   QdaYP  
closing stock 期末存貨   mjdZ^  
closing the book 結賬   YJZViic  
columnar journal 多欄日記賬   ve|:z  
combination 聯合   H]@M00C  
commission 佣金   d!0p^!3  
commodity 商品   yp%7zrU  
common stock 普通股   ^8
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company 公司   V+7x_>!&)  
compensation 賠償   N}0-L$@SL  
compound interest 複利   ur\v[k=  
consignee 承銷人   -)%l{@Mr  
consignment 寄銷   2BA'Zu`  
consignor 寄銷人   m'h`%0Tc  
consolidated balance sheet 合併資產負債表   iU^
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consolidated profit and loss account 合併損益表   zcCX;N  
consolidation 合併   9! hiCqA&  
construction cost 營建成本   %X(iAoxbj  
construction revenue 營建收入   `TvpKS5.Y  
contract 合同   1#H=<iJ  
control account 統制賬戶   <ptZY.8N  
copyright 版權   =5bef8O  
corporation 公司   #T0uPK ;  
cost 成本   o#V}l^uU=  
cost accounting 成本會計   7hPiPv  
cost of labour 勞工成本   I f9t^T#  
cost of production 生產成本   mfHZGk[[  
cost of manufacture 製造成本   <Wgp$qt;  
cost of sales 銷貨成本   7MXi_V;p<  
cost price 成本價格   .Y}~2n  
credit 貸方   m Cvgs  
credit note 收款通知單   U_ j\UQC  
creditor 債權人   ?LU]O\p  
crossed check 橫線支票   -LAYj:4  
current account 往來活期賬戶   2"`R_q  
current asset 流動資產   {j%'EJ5  
current liability 流動負債    #'}?.m  
current profit and loss 本期損益   ;eYm+e^?.  
debit 借方   ~>:uMXyV2t  
debt 債務   s!*m^zx  
debtor 債務人   "M.\Z9BCt  
deed 契據   };5d>#NK,Y  
deferred assets 遞延資產   906b=  
deferred liabilities 遞延負債   nCF1i2*6|"  
delivery 交貨   }Gmwm|`*  
delivery expense 送貨費   ttlFb]zZh  
delivery order 出貨單   6?an._ C  
demand draft 即期匯票   {DzOXTI[Y  
demand note 即期票據   Ke0j8|  
demurrage charge 延期費   1"pvrX}  
deposit 存款   4-RzWSFbo`  
deposit slip 存款單   CAX)AN  
depreciation 折舊    4[=vt  
direct cost 直接成本   Y.9s-g  
direct labour 直接人工   :\I88 -N@'  
director 董事   rr/0pa$  
discount 折扣   {C6,h#|pg  
discount on purchase 進貨折扣   )erI3?k  
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