[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。   }9Q<<
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acceptance 承兌   y)7;"3Q<  
account 賬戶   ZCDXy  
accountant 會計員   %.:]4jhk  
accounting 會計   vfh\X1Ui}  
accounting system 會計制度   ~-A"M_n ?  
accounts payable 應付賬款   uzT>|uu$  
accounts receivable 應收賬款   //#]CsFiP  
accumulated profits 累積利益   ?~; q r  
adjusting entry ?#123;整記錄   %'9&Js O  
adjustment ?#123;整   G%%5lw!y'  
administration expense 管理費用   rWp+kV[Ec>  
advances 預付   pQ`S%]k.<  
advertising expense 廣告費   q=k[]vD  
agency 代理   ?u{D-by%&  
agent 代理人   ~b
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agreement 契約   0}\8
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allotments 分配數   py\/
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allowance 津貼   }5u;'>$  
amalgamation 合併   sb%l N  
amortization 攤銷   g7K<"Z {M  
amortized cost 應攤成本   #aadnbf  
annuities 年金   bh
CAx W  
applied cost 已分配成本   KwxJ{$|xH  
applied expense 已分配費用   jG,^~5x  
applied manufacturing expense 己分配製造費用   _9z+xl  
apportioned charge 攤派費用   _2xYDi  
appreciation 漲價   {InW%qSn_  
article of association 公司章程   }vW3<|z  
assessment 課稅   c`#4}$  
assets 資產   ~0L:c&V  
attorney fee 律師費   e!4Kl:  
audit 審計   A$]#f  
auditor 審計員   deutY.7g  
average 平均數   Kxsj_^&|i  
average cost 平均成本   `^DP<&{  
bad debt 壞賬   N0(($8G  
balance 餘額   DE$T1pFV  
balance sheet 資產負債表   3\
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bank account 銀行賬戶   ,fyqa  
bank balance 銀行結存   ^NO;A=9b[  
bank charge 銀行手續費   >soSOJ[   
bank deposit 銀行存款   m8&
XW2S  
bank discount 銀行貼現   'WoB\y569  
bank draft 銀行匯票   <}AmzeHr+  
bank loan 銀行借款   wM#q [m;  
bank overdraft 銀行透支   ^I!gte U;  
bankers acceptance 銀行承兌   NqN9  
bankruptcy 破產   oRl@AhS  
bearer 持票人   o%v,6yv  
beneficiary 受益人   [ Ny'vAHOj  
bequest 遺產   1i$OcN?x%  
bill 票據   2spK#0n.HV  
bill of exchange 匯票   jHc/ EZB  
bill of lading 提單   [.4D<}e  
bills discounted 貼現票據   xf8.PqVNo  
bills payable 應付票據   13I~   
bills receivable 應收票據   =L}$#Y8?  
board of directors 董事會   2Zw]Uu`sb  
bonds 債券   1)!]zV  
bonus 紅利   G C~N$!*  
book value 賬面價值   6 ZVD<C:\  
bookkeeper 簿記員   E=~Ahkg  
bookkeeping 簿記   W7 9.,#  
branch office general ledger 支店往來賬戶   20mZ{_%  
broker 經紀人   6bt{j   
brought down 接前    SwmX_F#_  
brought forward 接上頁   'a enhj  
budget 預算   8j!(*'J.  
by-product 副產品   3hNb ?  
by-product sales 副產品銷售   H3qL&xL  
capital 股本   #>qA&*+{n  
capital income 資本收益   7>|p_o`e  
capital outlay 資本支出   , -S n  
capital stock 股本   JLV?n,nF  
capital stock certificate 股票   xqaw00,s  
carried down 移後   }i2d XC/  
carried forward 移下頁   |b)N;t  
cash 現金   wGA%h.[M|  
cash account 現金賬戶   Px
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cash in bank 存銀行現金   \fD[Ej  
cash on delivery 交貨收款   }F (lffb  
cash on hand 庫存現金   .s<
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cash payment 現金支付   69/qH_Y  
cash purchase 現購   Cl3hpqv1I  
cash sale 現沽   vghn+P8  
cashier 出?#123;員   9i#K{CkC|  
cashiers check 本票   dLTA21b#  
certificate of deposit 存款單折   Dv+:d4|"  
certificate of indebtedness 借據   cOEzS  
certified check 保付支票   @7<m.?A!  
certified public accountant 會計師   eFCXjM  
charges 費用   *gXm&/2*  
charge for remittances 匯水手續費   UHUO 9h  
charter 營業執照   sR*JU%  
chartered accountant 會計師   YiPp#0T[Gx  
chattles 動產   ;:pd/\<  
check 支票   9 !qVYU42(  
che stub 支票存根   X+XbIb UuL  
closed account 己結清賬戶   L\UM12  
closing 結算   4WV)&50  
closing entries 結賬紀錄   5A i$1'*p  
closing stock 期末存貨   JSm3ZP|GqJ  
closing the book 結賬   esQRg~aCGy  
columnar journal 多欄日記賬   f^X\N/  
combination 聯合   uu582%tiG  
commission 佣金   prg8Iq'w  
commodity 商品   dbLxm!;(  
common stock 普通股   \ g[A{  
company 公司   >zAI#N4  
compensation 賠償   n;Etn!4M  
compound interest 複利   |1(9_=i'  
consignee 承銷人   S=~8nr/V  
consignment 寄銷   L #l |}u  
consignor 寄銷人   T3 k#6N.  
consolidated balance sheet 合併資產負債表   yLlAK,5P0o  
consolidated profit and loss account 合併損益表   da&f0m U  
consolidation 合併   %S<( z5  
construction cost 營建成本   wh;E\^',n  
construction revenue 營建收入   :j2_Jn4UP  
contract 合同   Z;JZ<vEt92  
control account 統制賬戶   $R<eXDW6:  
copyright 版權   >h m<$3  
corporation 公司   ^~dvA)bH  
cost 成本   O(E-ox~q  
cost accounting 成本會計   n`hes_{,g  
cost of labour 勞工成本   (_lc< Bj  
cost of production 生產成本   +2ih!$T;7>  
cost of manufacture 製造成本   4hv'OEl  
cost of sales 銷貨成本   \;A\ vQ[  
cost price 成本價格   h&6x.ps@  
credit 貸方   LvNk:99:<  
credit note 收款通知單   {L8(5  
creditor 債權人   XJ;JDch  
crossed check 橫線支票   [Pt5c6L:  
current account 往來活期賬戶   2O5yS  
current asset 流動資產   X7]vXo*  
current liability 流動負債   ,uP1U@Cas  
current profit and loss 本期損益   N7xkkAS{  
debit 借方   BE}qw
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debt 債務   1v&!`^G99j  
debtor 債務人   ?D6rFUs9;  
deed 契據   .W&rcqy  
deferred assets 遞延資產   LHWh-h(s  
deferred liabilities 遞延負債   -j9R%+YW<  
delivery 交貨   ~>)GW  
delivery expense 送貨費   O"mU#3?
 
delivery order 出貨單   UmU=3et<Wj  
demand draft 即期匯票   !m1pL0  
demand note 即期票據   X3Vpxtb  
demurrage charge 延期費   QE5 85s 5  
deposit 存款   JqH2c=}-  
deposit slip 存款單   8C=Y(vPk2  
depreciation 折舊   WDiF:@^K  
direct cost 直接成本   b`K~l'8  
direct labour 直接人工   Q_#X*I  
director 董事   o=_4v^  
discount 折扣   )x"Z$jIs  
discount on purchase 進貨折扣   6#5@d^a  
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