[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。   1]A\@(  
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acceptance 承兌   /Bk`3~]E>  
account 賬戶   2 '$nz  
accountant 會計員   k)8*d{*  
accounting 會計   c|(Q[=   
accounting system 會計制度   CWB<I  
accounts payable 應付賬款   |%3>i"Y@AK  
accounts receivable 應收賬款   l <Z7bo  
accumulated profits 累積利益   !ZCxi  
adjusting entry ?#123;整記錄   z U*Mk  
adjustment ?#123;整   d>r]xXB6  
administration expense 管理費用   9VIAOky-  
advances 預付   U^K8^an$  
advertising expense 廣告費   h7m$P ^=U  
agency 代理   %N\8!aXnf  
agent 代理人   O
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agreement 契約   rsw=a_S  
allotments 分配數   Y;dqrA>@  
allowance 津貼   ?#nk}=;g8  
amalgamation 合併   CwyE8v  
amortization 攤銷   lYr4gFOs  
amortized cost 應攤成本   ,ZO?D|M1  
annuities 年金   gd]_OY7L  
applied cost 已分配成本   jxYze/I  
applied expense 已分配費用   0U#m7 j  
applied manufacturing expense 己分配製造費用   .R@XstQ  
apportioned charge 攤派費用   p6Ia)!xOGF  
appreciation 漲價   1:u~T@;" `  
article of association 公司章程   zY-?Bv_D  
assessment 課稅   77]lpmC  
assets 資產   zU4*FXt  
attorney fee 律師費   ;rnhv:Iw  
audit 審計   #&z'?x^a  
auditor 審計員   58`Dcx,yJ  
average 平均數   e. E$Ej]w  
average cost 平均成本   d*@K5?O.  
bad debt 壞賬   ldRq:M5z  
balance 餘額   5
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balance sheet 資產負債表   8hSw4S"$  
bank account 銀行賬戶   KmWd$Qy,  
bank balance 銀行結存   GNW.n(a  
bank charge 銀行手續費   gnf4H V~  
bank deposit 銀行存款   :01B)~^  
bank discount 銀行貼現   3b`#)y^y?%  
bank draft 銀行匯票   ]9wTAb  
bank loan 銀行借款   zW[HGI6w  
bank overdraft 銀行透支   >yLdrf  
bankers acceptance 銀行承兌   |ss4pN0X  
bankruptcy 破產   `+0P0(bn  
bearer 持票人   kp6&e  
beneficiary 受益人   .5A .[ZY)  
bequest 遺產   [3x*47o"z  
bill 票據   uw@-.N^  
bill of exchange 匯票   /U6r y
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bill of lading 提單   Iy5)SZ'  
bills discounted 貼現票據   lj+&3<E  
bills payable 應付票據   w
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bills receivable 應收票據   `84,R
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board of directors 董事會   ITz+O=I4R]  
bonds 債券   o}52Qio  
bonus 紅利   Q*e\I8R}  
book value 賬面價值   i7&ay\+@  
bookkeeper 簿記員   3]7j,1^  
bookkeeping 簿記   :1v.Jk  
branch office general ledger 支店往來賬戶   iRV=I,  
broker 經紀人   C[><m2T  
brought down 接前   Nkn2\w  
brought forward 接上頁   -"x@V7X  
budget 預算   Q4g69
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by-product 副產品   FvD/z;N  
by-product sales 副產品銷售   Xs~IoU  
capital 股本   wb39s^n  
capital income 資本收益   *-E'$  
capital outlay 資本支出   F^?DnZs  
capital stock 股本   XXXQAY-,C  
capital stock certificate 股票   {?r5~T`2  
carried down 移後   L}K8cB  
carried forward 移下頁   4lwoTGVZj  
cash 現金   |!CAxE0d$B  
cash account 現金賬戶   =i},$"Bf*%  
cash in bank 存銀行現金   (Dx p  
cash on delivery 交貨收款   .F/s(  
cash on hand 庫存現金   ku#WQL  
cash payment 現金支付   g#G ]}8C  
cash purchase 現購   NFqGbA|  
cash sale 現沽   t"vkd  
cashier 出?#123;員   w/9%C(w6  
cashiers check 本票   P]2V~I/X  
certificate of deposit 存款單折   !bCaDTz  
certificate of indebtedness 借據   <driD'=F  
certified check 保付支票   `(E$-m-~jH  
certified public accountant 會計師   7}pg7EF3z  
charges 費用   }-T,cA
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charge for remittances 匯水手續費   8/lgM'Eux  
charter 營業執照   b&9~F6aM  
chartered accountant 會計師   k[y^7,r  
chattles 動產   1I40N[PE)  
check 支票   s? 2ikJq  
che stub 支票存根   .X: ,]of  
closed account 己結清賬戶   ((=T E  
closing 結算   jVqpokWH  
closing entries 結賬紀錄   $KP&#;9  
closing stock 期末存貨   N686~  
closing the book 結賬   Q 87'zf  
columnar journal 多欄日記賬   LG??Q+`l  
combination 聯合   v[)8 1uY  
commission 佣金   DHZ`y[&}|N  
commodity 商品   ZVrZkd`  
common stock 普通股   ,vAcri 97  
company 公司   pm[+xM9PB  
compensation 賠償   `]a0z|2'!  
compound interest 複利   20I/En  
consignee 承銷人   e%IbME]x  
consignment 寄銷   N*) O_Ki  
consignor 寄銷人   NPDMv |4  
consolidated balance sheet 合併資產負債表   8Y:x+v5  
consolidated profit and loss account 合併損益表   F3L+X5D.yu  
consolidation 合併   e\!Aoky  
construction cost 營建成本   yI^7sf7k  
construction revenue 營建收入   *;U<b  
contract 合同   \9`.jB~<  
control account 統制賬戶   ~ ea K]|  
copyright 版權   x~K79Mya  
corporation 公司   oN`khS]_v0  
cost 成本   ;s-@m<  
cost accounting 成本會計   }y vH)q  
cost of labour 勞工成本   RiFUa $  
cost of production 生產成本   T1'\!6_5  
cost of manufacture 製造成本   n
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cost of sales 銷貨成本   I1I-,~hO  
cost price 成本價格   RE1M4UV.  
credit 貸方   wJ"]H!r0  
credit note 收款通知單   A2$05a$%  
creditor 債權人   <~S]jtL.j:  
crossed check 橫線支票   ~YByyJG   
current account 往來活期賬戶   EV7lgKM^  
current asset 流動資產   0 ZSn r+  
current liability 流動負債   }_('3C,Ba  
current profit and loss 本期損益   3[8p,wx  
debit 借方   G,<l}(tEG  
debt 債務   y>)c?9X  
debtor 債務人   +r& :c [  
deed 契據   NK'@.=$  
deferred assets 遞延資產   Ey=}bBx  
deferred liabilities 遞延負債   &9"Y:),  
delivery 交貨   Ijk hV  
delivery expense 送貨費   H!>>|6OPF  
delivery order 出貨單   ]wi0qc2{  
demand draft 即期匯票   8H`L8: CM  
demand note 即期票據   ]&dPY[~,/i  
demurrage charge 延期費   6Nt/>[  
deposit 存款   lD-2 5~YV  
deposit slip 存款單   G6+6uWvl  
depreciation 折舊   EY:H\4)  
direct cost 直接成本   /)`]p1c1%w  
direct labour 直接人工   2+Oz$9`.  
director 董事   `5rfO6;  
discount 折扣   j(k}NWPH  
discount on purchase 進貨折扣   M?GkHJ%!  
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