[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。   a#GqJ?nY  

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acceptance 承兌   G %/cV?18  
account 賬戶   pnb
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accountant 會計員   / ^M3-5@Q  
accounting 會計   s_?*R  
accounting system 會計制度   (P]^5D  
accounts payable 應付賬款   $4)guG)  
accounts receivable 應收賬款   =n?@My?;  
accumulated profits 累積利益   E0Xu9IW/A  
adjusting entry ?#123;整記錄   ]V\g$@  
adjustment ?#123;整   n{* [Y  
administration expense 管理費用   \aRB   
advances 預付   oYm"NDS_.  
advertising expense 廣告費   5S?Xl|8E  
agency 代理   B|w}z1 .  
agent 代理人   Jq@LZ2^  
agreement 契約   tXGcwoOB  
allotments 分配數   ECfY~qK  
allowance 津貼   TK1MmL  
amalgamation 合併   KDzI
arC  
amortization 攤銷   V:
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amortized cost 應攤成本   2!`Z3>Oa  
annuities 年金   TJa%zi  
applied cost 已分配成本   $>`8' I  
applied expense 已分配費用   Pl ,M>IQ  
applied manufacturing expense 己分配製造費用   "K]4j]yU
 
apportioned charge 攤派費用   ]z@]Fi33Y  
appreciation 漲價   bJvRQrj*3  
article of association 公司章程   wIPDeC4  
assessment 課稅   sbb{VV`I  
assets 資產   ?q7Gs)B=^'  
attorney fee 律師費   VAz+J  
audit 審計   S+ x[1#r  
auditor 審計員   \Bf{/r5x  
average 平均數   [#V!XdQ,  
average cost 平均成本   7] H4E.(l  
bad debt 壞賬   '/@VG_9L]  
balance 餘額   ;!Mg,jlQ  
balance sheet 資產負債表   Z.:A26  
bank account 銀行賬戶   7wiu%zfa:=  
bank balance 銀行結存  
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bank charge 銀行手續費   [: Y^0[2  
bank deposit 銀行存款   wjs7K|PK  
bank discount 銀行貼現   F U%b"gP^  
bank draft 銀行匯票   fe,CY5 B{  
bank loan 銀行借款   IrK )N  
bank overdraft 銀行透支   DtX{0p<T3  
bankers acceptance 銀行承兌   `8*$$JC  
bankruptcy 破產   B.b)YE '  
bearer 持票人   ^B>6!  
beneficiary 受益人   {643Dz<e  
bequest 遺產   @B <_h+  
bill 票據   *+ayC{!  
bill of exchange 匯票   q2Dg~et  
bill of lading 提單   ul1Vsj  
bills discounted 貼現票據   r>OE[C69  
bills payable 應付票據   fz\Az-  
bills receivable 應收票據   bEJZh%j!  
board of directors 董事會   EJsb{$u  
bonds 債券   O\z%6:'M  
bonus 紅利   SJmri]4K  
book value 賬面價值   \wP$"Z}j  
bookkeeper 簿記員   :>u{BG;=79  
bookkeeping 簿記   1F-L(\oKm  
branch office general ledger 支店往來賬戶   f&J*(F*u  
broker 經紀人   _,QUH"
  
brought down 接前   ^  +G> N  
brought forward 接上頁   ~5zh K:7c  
budget 預算   `,z{70  
by-product 副產品   :nn'>  
by-product sales 副產品銷售   1>LquZ+Kj  
capital 股本   nDfDpP&  
capital income 資本收益   "@_f>3z  
capital outlay 資本支出   ]](hwj  
capital stock 股本   y+_U6rv[  
capital stock certificate 股票   A}o1I1+  
carried down 移後   {WChD&v  
carried forward 移下頁   r0,}f\  
cash 現金   G}x^PJJt  
cash account 現金賬戶   n%}0hVu  
cash in bank 存銀行現金   >ZT3gp?E  
cash on delivery 交貨收款   TOs|f8ay  
cash on hand 庫存現金    d p].FS  
cash payment 現金支付   nN:i{t4f  
cash purchase 現購   C\Rd]P8\  
cash sale 現沽   60m1 >"  
cashier 出?#123;員   -#@;-2w  
cashiers check 本票   i@6 kIC  
certificate of deposit 存款單折   E
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certificate of indebtedness 借據   ;%&@^;@k%  
certified check 保付支票   fQ@["b  
certified public accountant 會計師   k
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charges 費用   ,k4 (b  
charge for remittances 匯水手續費   !|]%^G  
charter 營業執照   . Hw^Nx  
chartered accountant 會計師   iD9GAe}x  
chattles 動產   gw-l]@;1  
check 支票   QCMF_;aNI  
che stub 支票存根   4f+Ke*^[RA  
closed account 己結清賬戶   pAYuOk9n  
closing 結算   (Q nn  
closing entries 結賬紀錄   V*)gJg  
closing stock 期末存貨   ?V+=uTCq  
closing the book 結賬   qQQ~[JL  
columnar journal 多欄日記賬   mOBS[M5*  
combination 聯合   on~rrSK  
commission 佣金   d] {^  
commodity 商品   3:r;(IaX  
common stock 普通股   I#0$5a},u^  
company 公司   pq4frq  
compensation 賠償   P<U{jkM\/  
compound interest 複利   :?zOLw?(  
consignee 承銷人   <D?`*#K  
consignment 寄銷   Y,{Xv  
consignor 寄銷人    z>!b
 
consolidated balance sheet 合併資產負債表   &WIPz\  
consolidated profit and loss account 合併損益表   *ZRQ
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consolidation 合併   Z^b1i`v  
construction cost 營建成本   '{EDdlX  
construction revenue 營建收入   #u>JCPz  
contract 合同   e(b*
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control account 統制賬戶   AO/R2a(:  
copyright 版權   eD(#zfP/+  
corporation 公司   :`d& |BB  
cost 成本   m$3&r2vgi  
cost accounting 成本會計   "&An9H'  
cost of labour 勞工成本   N.uw2Y%  
cost of production 生產成本   v6FYlKU@8  
cost of manufacture 製造成本   oY &r76  
cost of sales 銷貨成本   TMbj]Mso  
cost price 成本價格   FQ_4a}UOjX  
credit 貸方   [/I4Pe1Yj%  
credit note 收款通知單   l+@NjZGm<  
creditor 債權人   >-Jutr<I"~  
crossed check 橫線支票   3]T2Zp&;  
current account 往來活期賬戶   3*
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current asset 流動資產   2$|WXYY  
current liability 流動負債   s iC/k*  
current profit and loss 本期損益   I- ^Y$6-  
debit 借方   3ILEc:<
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debt 債務   mZmwCS8  
debtor 債務人   1^vN?#Kt  
deed 契據   4V h#Ye:`  
deferred assets 遞延資產   e4t'3So  
deferred liabilities 遞延負債   k#U?Xs>  
delivery 交貨   MSu_*&j9T  
delivery expense 送貨費   Rc @p!Xi  
delivery order 出貨單   hC,EO&  
demand draft 即期匯票   TRa|}JaI"  
demand note 即期票據   ,?728pfw  
demurrage charge 延期費   .(D-vkz'  
deposit 存款   wTG6>l]H  
deposit slip 存款單   @hp@*$#& 9  
depreciation 折舊   Y2}\~I0  
direct cost 直接成本   ><%z~s  
direct labour 直接人工   GC.   
director 董事   0P
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discount 折扣   @xR=bWY  
discount on purchase 進貨折扣   c&ymVB?G:1  
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