[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。   )#0Llx!  
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acceptance 承兌   be(p13&od  
account 賬戶   G1S:hw%rp  
accountant 會計員   Zoyo:vv&  
accounting 會計   an` GY&  
accounting system 會計制度   v>'mW  
accounts payable 應付賬款   -z?O^:e#x  
accounts receivable 應收賬款   U\`yLsKvH`  
accumulated profits 累積利益   W<OO:B.ty  
adjusting entry ?#123;整記錄   x5YHmvy/l  
adjustment ?#123;整   [+ N 5  
administration expense 管理費用   #e5*Dr8  
advances 預付   1+NmiGKg  
advertising expense 廣告費   !k0t 
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agency 代理   hZDv5]V:0  
agent 代理人   -^<`v{} Dn  
agreement 契約   ;h#nal>w@S  
allotments 分配數   b1t7/q  
allowance 津貼   xx EcmS#>  
amalgamation 合併   ("rIz8b  
amortization 攤銷   Fwfe5`9'  
amortized cost 應攤成本   90]{4]y;  
annuities 年金   QAK.Qk?Qu  
applied cost 已分配成本   ^J7g)j3  
applied expense 已分配費用   d+Bz pS@p  
applied manufacturing expense 己分配製造費用   hP]zC1s  
apportioned charge 攤派費用   @V5'+^O  
appreciation 漲價   a&~]77)  
article of association 公司章程   n+;PfQ|  
assessment 課稅   G8ksm2}  
assets 資產   lL6qK&;  
attorney fee 律師費   5jBBk*/\  
audit 審計   !Knv/:+  
auditor 審計員   4j h4XdH  
average 平均數   :fE*fU@  
average cost 平均成本   6P:H`  
bad debt 壞賬   ?.&?4*u  
balance 餘額   26\*x  
balance sheet 資產負債表   DU: sQS4  
bank account 銀行賬戶   Zjh9jvsW  
bank balance 銀行結存   D$[/|%3  
bank charge 銀行手續費   2\1\Jn#q  
bank deposit 銀行存款   QWWoj[d#  
bank discount 銀行貼現   !WReThq  
bank draft 銀行匯票   $/uNV1]o  
bank loan 銀行借款   -hP-w>  
bank overdraft 銀行透支   ;o0o6pF  
bankers acceptance 銀行承兌   UZUG?UUM  
bankruptcy 破產   Q|W!m0XO  
bearer 持票人   e{x|d?)8  
beneficiary 受益人   tHo0q<.oX  
bequest 遺產   B(%b Bhs  
bill 票據   D7Nz3.j  
bill of exchange 匯票   lt&30nf=  
bill of lading 提單   07dUBoq  
bills discounted 貼現票據   oNV(C'A  
bills payable 應付票據   aE2 3[So  
bills receivable 應收票據    YErn50L  
board of directors 董事會   o ) FjWf;  
bonds 債券   A*:(%!  
bonus 紅利   ,-XJ@@2gM  
book value 賬面價值   AH(O"v`  
bookkeeper 簿記員   xR,;^R|C  
bookkeeping 簿記   d#eHX|+  
branch office general ledger 支店往來賬戶   fJ3qL#'  
broker 經紀人   uPpRzp  
brought down 接前   r,4V SyZF\  
brought forward 接上頁  
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budget 預算   \..( !>,%F  
by-product 副產品   s=nE'/q1|  
by-product sales 副產品銷售   kty,hAXe  
capital 股本   r4c3t,L*$I  
capital income 資本收益   E4'D4@\W  
capital outlay 資本支出   ZN ?P4#ZS  
capital stock 股本   N>Pufr  
capital stock certificate 股票   C"IP1N  
carried down 移後   n~d`PGs?f  
carried forward 移下頁   oLn| UWe_  
cash 現金   8&=+Mw  
cash account 現金賬戶   1LjYV  
cash in bank 存銀行現金   A{E0 
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cash on delivery 交貨收款   ` Vwj|[0k  
cash on hand 庫存現金   ?mt$c6-
 
cash payment 現金支付   GfQP@R"  
cash purchase 現購   o+
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cash sale 現沽   >~$ S!  
cashier 出?#123;員   z~oGd,  
cashiers check 本票   !+M H?A  
certificate of deposit 存款單折   9&W\BQ  
certificate of indebtedness 借據   5Wi5`8m  
certified check 保付支票   Hf %;FaJ=  
certified public accountant 會計師   {Pg7IYjH  
charges 費用   fXw%2wg  
charge for remittances 匯水手續費   * qG=p`  
charter 營業執照   |"P5%k#6^>  
chartered accountant 會計師   ryx<^q  
chattles 動產   _T
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check 支票   jq["z<V)x  
che stub 支票存根   l{Hi5x'H  
closed account 己結清賬戶   ?XGZp?6  
closing 結算   2+GF:[$  
closing entries 結賬紀錄   `>8|  
closing stock 期末存貨   h3p 3~xq  
closing the book 結賬   4:<0i0)5  
columnar journal 多欄日記賬   [-$&pB>w8'  
combination 聯合   l:HO|Mq  
commission 佣金   ^B& Z  
commodity 商品   `bT{E.(T  
common stock 普通股   J&a8
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company 公司   1"odkM  
compensation 賠償   i%*x7zjY{  
compound interest 複利   317Buk  
consignee 承銷人   \hM6 ykY-  
consignment 寄銷   CsSB'+&{  
consignor 寄銷人   r 'j VF'w  
consolidated balance sheet 合併資產負債表   G)43Y!  
consolidated profit and loss account 合併損益表   5Cy)#Z {  
consolidation 合併   l GLZIp  
construction cost 營建成本   E7_^RWG  
construction revenue 營建收入   LwGcy1F.  
contract 合同   Ya9uu@F  
control account 統制賬戶   +]]wf'w  
copyright 版權   %q*U[vv  
corporation 公司   (Z,,H1L  
cost 成本   6xFZv t  
cost accounting 成本會計   &`TX4b^/!  
cost of labour 勞工成本   ^m1Rw|  
cost of production 生產成本   6!"15dPN  
cost of manufacture 製造成本   7OWiG,  
cost of sales 銷貨成本   Uero!+_  
cost price 成本價格   iD(K*[;lc  
credit 貸方   *Nt6 Ufq6  
credit note 收款通知單   |ntJ+  
creditor 債權人   y ph  
crossed check 橫線支票   iqoPD4A  
current account 往來活期賬戶   `P z !
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current asset 流動資產   <![T~<.  
current liability 流動負債   Xj/X.  
current profit and loss 本期損益   56bB~=c  
debit 借方   tcX7Ua(I`  
debt 債務   ;c>Yr?^  
debtor 債務人   nlmkkTHF8  
deed 契據   MW$9,[  
deferred assets 遞延資產   '[-/Xa['  
deferred liabilities 遞延負債   K0E;4r  
delivery 交貨   0Hz3nd?v  
delivery expense 送貨費   So8P8TCK  
delivery order 出貨單   9xKFX|*$  
demand draft 即期匯票   cn\_;TYiJ  
demand note 即期票據   g]ihwm~  
demurrage charge 延期費   nu3 A'E`'k  
deposit 存款   FFQF0.@EBi  
deposit slip 存款單   7]v-2 *  
depreciation 折舊   [MEa@D<7N  
direct cost 直接成本   8p211MQ<  
direct labour 直接人工  
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director 董事   x9ws@=[:  
discount 折扣   { &qBr&kg  
discount on purchase 進貨折扣   -Qgfo|po  
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