[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。   HRx#}hN?+  
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acceptance 承兌   |]r# IpVf  
account 賬戶   8q_3*++D  
accountant 會計員   8*6J\FE<p  
accounting 會計   .
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accounting system 會計制度   bs%]xf ~D;  
accounts payable 應付賬款   E3NYUHfZ  
accounts receivable 應收賬款   t6-c {ZX>A  
accumulated profits 累積利益   .9nsW?  
adjusting entry ?#123;整記錄   bp$8hUNYz-  
adjustment ?#123;整   J8? 6yd-7  
administration expense 管理費用   T7cT4PAW  
advances 預付   ecf<(Vl}  
advertising expense 廣告費   G.B^C)guu  
agency 代理   .7E-  
agent 代理人   \EB]J\x<  
agreement 契約   iVXR=A\er  
allotments 分配數   >SfC '*1  
allowance 津貼   0FTiTrTn  
amalgamation 合併   V FA1p)n  
amortization 攤銷   Ds L]o  
amortized cost 應攤成本   ,u~\$Az6  
annuities 年金   -cq ~\m^6  
applied cost 已分配成本   G/<{:R"  
applied expense 已分配費用   >KGQ#hnH  
applied manufacturing expense 己分配製造費用   7^|3TTK  
apportioned charge 攤派費用  
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appreciation 漲價   ~}4H=[Zu  
article of association 公司章程   r\=p.cw<  
assessment 課稅   +zL=UEBN  
assets 資產   Z][?'^`^!  
attorney fee 律師費   2(`2f  
audit 審計   z{!wQ~ j  
auditor 審計員   DB?_E{y]  
average 平均數   1{";u"q  
average cost 平均成本   ;;l(  
bad debt 壞賬   IwWo-WN7.  
balance 餘額   Q&M(wnl5  
balance sheet 資產負債表   TvI}yaCu/x  
bank account 銀行賬戶   @&EE/j^  
bank balance 銀行結存   E8NIH!dI  
bank charge 銀行手續費   K<+AJ(C  
bank deposit 銀行存款    pLyX9C  
bank discount 銀行貼現   GIZNHG  
bank draft 銀行匯票   S@_@hFV jd  
bank loan 銀行借款   OQ!mL 3f  
bank overdraft 銀行透支   ZMx_J  
bankers acceptance 銀行承兌   TTy1a:V  
bankruptcy 破產   I X\&lV  
bearer 持票人   q &jW{  
beneficiary 受益人   %@pTEhpF  
bequest 遺產   "#e2"=3*  
bill 票據   `5GJ,*{z  
bill of exchange 匯票   $T3/*xN  
bill of lading 提單   A9tQb:  
bills discounted 貼現票據   CB?.|)Xam  
bills payable 應付票據   8^< -;  
bills receivable 應收票據   xYwb
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board of directors 董事會   zh50
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bonds 債券   D0x+b2x^  
bonus 紅利   cteHuRd  
book value 賬面價值   
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bookkeeper 簿記員   gVq{g,yi  
bookkeeping 簿記   df8rf8 B-  
branch office general ledger 支店往來賬戶   e,1Jxz4QH  
broker 經紀人   tbOe,-U-@  
brought down 接前   ?hDEFW9&^x  
brought forward 接上頁   |c  >  
budget 預算  
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by-product 副產品   % )|/s%W  
by-product sales 副產品銷售   EQ=Enw1[  
capital 股本   m41n5T`  
capital income 資本收益   *xLMs(gg  
capital outlay 資本支出   gB~SCl54  
capital stock 股本   1 !\pwd@{  
capital stock certificate 股票   !' sDqBZ&7  
carried down 移後   0s<o5`v  
carried forward 移下頁   IOmIkx&`GP  
cash 現金   #c!(97l6o  
cash account 現金賬戶   BY\p?79  
cash in bank 存銀行現金   sDbALAp +  
cash on delivery 交貨收款   H5
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cash on hand 庫存現金   X.UIFcK^  
cash payment 現金支付   Wm3H6o*  
cash purchase 現購   +9h6{&yr1  
cash sale 現沽   8Q6il-  
cashier 出?#123;員   5'z&kl0"S  
cashiers check 本票   1/#N{rZ  
certificate of deposit 存款單折   q5OW1%  
certificate of indebtedness 借據   +Z{4OJK  
certified check 保付支票   y>~KeUC  
certified public accountant 會計師   /n"A%6S  
charges 費用   ,;D74h2F  
charge for remittances 匯水手續費   1 1p\ z  
charter 營業執照   W tzV|e,  
chartered accountant 會計師   "[#jq5> :  
chattles 動產   5<#H=A~(  
check 支票   0kCUz  
che stub 支票存根   ".w*_1G7U  
closed account 己結清賬戶   crhck'?0  
closing 結算   "
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closing entries 結賬紀錄   k)4|
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closing stock 期末存貨   txL5'mK  
closing the book 結賬   zBjqYqZ<+  
columnar journal 多欄日記賬   X2Lhb{ZHE  
combination 聯合   L;z-,U$;%R  
commission 佣金   t*D[Q$v  
commodity 商品   G:@gO2(D  
common stock 普通股   U7ajDw  
company 公司   <o]tW4\(R  
compensation 賠償   Qy3e,9nS  
compound interest 複利   |Ec$%
 
consignee 承銷人   ipb
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consignment 寄銷   r/{VL3}F_e  
consignor 寄銷人   ,cm2uY  
consolidated balance sheet 合併資產負債表   #lB[]2]N  
consolidated profit and loss account 合併損益表   ! w/~dy  
consolidation 合併   o oS4F1ta  
construction cost 營建成本   6,c,i;
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construction revenue 營建收入   e=F' O] 5  
contract 合同   L50`,,WF  
control account 統制賬戶   FS@SC`~(  
copyright 版權   m&$H?yXW>  
corporation 公司   iT|+<h  
cost 成本   ]X-ZRmB`  
cost accounting 成本會計   I
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cost of labour 勞工成本   sJ0y3)PQ  
cost of production 生產成本   h+Z |s  
cost of manufacture 製造成本   2ag]p  
cost of sales 銷貨成本   &Owt:R)9~  
cost price 成本價格   c9'#G>&h~^  
credit 貸方   lI5{]?'  
credit note 收款通知單   %3C,jg  
creditor 債權人   p 3_Q  
crossed check 橫線支票   $9l3DJ  
current account 往來活期賬戶   ;N/c5+  
current asset 流動資產   5w1=j\oq  
current liability 流動負債   }$UuYO/i  
current profit and loss 本期損益   B\("08 x  
debit 借方   h]zx7zt-  
debt 債務   i3Ffk+ |b  
debtor 債務人   [6-l6W  
deed 契據   Z,d/FC#y(  
deferred assets 遞延資產   RCmPZ  
deferred liabilities 遞延負債   ,3Wa~\/Q  
delivery 交貨   h]D=v B  
delivery expense 送貨費   4 5Ql7~  
delivery order 出貨單   %d?%^) u,  
demand draft 即期匯票   
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demand note 即期票據   G;^iwxzhO  
demurrage charge 延期費   Ia(A&Za  
deposit 存款   yDyq. -Q  
deposit slip 存款單   DvhK0L*Qr  
depreciation 折舊   z.jGVF4  
direct cost 直接成本   xw=B4u'z  
direct labour 直接人工   @L~
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director 董事   95H`-A  
discount 折扣   |YlUt~H>  
discount on purchase 進貨折扣   +0=RC^   
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