[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。   /e]R0NI  
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acceptance 承兌   s1 (UOd7}  
account 賬戶   koy0A/\%  
accountant 會計員   ivJTE  
accounting 會計   `2@f=$B  
accounting system 會計制度   2R~[B]2"r  
accounts payable 應付賬款   z?.XVk-  
accounts receivable 應收賬款   %Hy.  
accumulated profits 累積利益   .'=-@W*  
adjusting entry ?#123;整記錄   |jyD@Q,4  
adjustment ?#123;整   7!^Zsp^+  
administration expense 管理費用   vfOG(EkG.?  
advances 預付   s+&iH  
advertising expense 廣告費   dW#?{n-H<  
agency 代理   6yhRcvJ}  
agent 代理人   Jp +h''t  
agreement 契約   nVGWJ3  
allotments 分配數   hpzDQ6-Y  
allowance 津貼   #gRtCoew  
amalgamation 合併   jP"yG#  
amortization 攤銷   `a]feAl  
amortized cost 應攤成本   'Ad|*
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annuities 年金   ZG1 {"J/z  
applied cost 已分配成本   ,Zb_Pu   
applied expense 已分配費用   <gx"p#JbZ  
applied manufacturing expense 己分配製造費用   [<IJ{yfx  
apportioned charge 攤派費用   K"g`,G6S  
appreciation 漲價   mZ4I}_\,  
article of association 公司章程   q.v_?X<_  
assessment 課稅   RbJbVFz8C  
assets 資產   V;1i/{  
attorney fee 律師費   gbN@EJ  
audit 審計   a\Dw*h?b~  
auditor 審計員   +3o 4KB}  
average 平均數   7hfa?Mcz  
average cost 平均成本   3Qu Ft~@@  
bad debt 壞賬   J
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balance 餘額   -|`
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balance sheet 資產負債表   m
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bank account 銀行賬戶   Q7SRf$4  
bank balance 銀行結存   <O9.GHV1v  
bank charge 銀行手續費   Y\ {&chuF  
bank deposit 銀行存款   @rxfOc0J#  
bank discount 銀行貼現   Mx=L lC)  
bank draft 銀行匯票   lv\^@9r  
bank loan 銀行借款   X.JPM{]
  
bank overdraft 銀行透支   l8By2{pN  
bankers acceptance 銀行承兌   6x"|,,&MD0  
bankruptcy 破產   }d16xp  
bearer 持票人   BH^8!7dkT  
beneficiary 受益人   VMV~K7%0  
bequest 遺產   {y==8fCJ  
bill 票據   L+TM3*a*  
bill of exchange 匯票   CB>O%m[1  
bill of lading 提單   gclw>((5  
bills discounted 貼現票據   =\)qUs\z  
bills payable 應付票據   D8wZC'7  
bills receivable 應收票據   z)
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board of directors 董事會   r_e]sOCb  
bonds 債券   p$bR M`R&s  
bonus 紅利   ~
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book value 賬面價值   I=o/1:[-  
bookkeeper 簿記員   h!~u^Z.7<  
bookkeeping 簿記   C_ (s  
branch office general ledger 支店往來賬戶   5.FAuzz  
broker 經紀人   7g
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brought down 接前   =Btmi  
brought forward 接上頁   cO/.(KBF  
budget 預算   lr&O@ 5"oy  
by-product 副產品   \C;F5AO  
by-product sales 副產品銷售   "uHU!)J#z  
capital 股本   #; 9 n_)  
capital income 資本收益   XyE%<]  
capital outlay 資本支出   h|Udw3N1L  
capital stock 股本   b5d;_-~d  
capital stock certificate 股票   \z)` pno  
carried down 移後   r
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carried forward 移下頁   - ]Mp<Y  
cash 現金   ]^?V8*zL]  
cash account 現金賬戶   rdQ'#}Ix  
cash in bank 存銀行現金   e8$OV4X  
cash on delivery 交貨收款   _0=$ 2Y^  
cash on hand 庫存現金   5sK1rDN  
cash payment 現金支付   #J)83  
cash purchase 現購   %!QY:[  
cash sale 現沽   Wf!<Qot|R#  
cashier 出?#123;員   ^ G@o} Z  
cashiers check 本票   a]8}zSUK  
certificate of deposit 存款單折   +q@g  
certificate of indebtedness 借據   j q"iLgEMO  
certified check 保付支票   %<Te&6NU
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certified public accountant 會計師   \' ;zD-MX  
charges 費用   0I \l_St@  
charge for remittances 匯水手續費   /J`ZO$  
charter 營業執照   g7nqe~ `{  
chartered accountant 會計師   ?q+^U>wy&  
chattles 動產   u&s>UkR  
check 支票   QR]61v:`  
che stub 支票存根   3# r`e  
closed account 己結清賬戶   lVc':,z  
closing 結算   u+/1ryp  
closing entries 結賬紀錄   !$| h[ct  
closing stock 期末存貨   [_,Gk]F=  
closing the book 結賬   b\H !\A  
columnar journal 多欄日記賬   1>e%(k2w%  
combination 聯合   -Rz%<`  
commission 佣金   5/"&C-t  
commodity 商品   ;H:+w\?8f$  
common stock 普通股   ;fnE"}  
company 公司   v a j
 
compensation 賠償   S6pvbaMZ  
compound interest 複利   e#jkp'  
consignee 承銷人   *{e?%!Q  
consignment 寄銷   _ BUD~'Q5  
consignor 寄銷人   {u,yX@F4l  
consolidated balance sheet 合併資產負債表   &*3O+$L  
consolidated profit and loss account 合併損益表   e[AwR?=  
consolidation 合併   nt *nTtcE  
construction cost 營建成本   Fi*j}4F 1  
construction revenue 營建收入   >[|Y$$  
contract 合同   ?IHa>f:  
control account 統制賬戶   H[KTM
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copyright 版權   L-\o zp  
corporation 公司   {s/u[T_D2  
cost 成本   3om4q2R  
cost accounting 成本會計   b`Agb<x"  
cost of labour 勞工成本   `tb@x ^  
cost of production 生產成本   ~56F<=#,  
cost of manufacture 製造成本   3A5:D#  
cost of sales 銷貨成本   ?}g#
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cost price 成本價格   DeTD.)pS  
credit 貸方   4RXF.kJ3=  
credit note 收款通知單   N)H _4L  
creditor 債權人   O=LiCSNEV  
crossed check 橫線支票   g=)djXW  
current account 往來活期賬戶   ;x=r.3OQy  
current asset 流動資產   onOvE Y|R  
current liability 流動負債   PC3-X['[  
current profit and loss 本期損益   v%6mH6V  
debit 借方   (#"iZv ,  
debt 債務   ,*Z:a4  
debtor 債務人   NDv_@V(D  
deed 契據   F;,LY:s|Z  
deferred assets 遞延資產   )5(Ko<"  
deferred liabilities 遞延負債   $6 A91|ZSQ  
delivery 交貨   JIobs*e0m  
delivery expense 送貨費   j%y)%4F8  
delivery order 出貨單   =* Ad  
demand draft 即期匯票   QTNE.n<?  
demand note 即期票據   RU' WHk  
demurrage charge 延期費   Q:4euhz*  
deposit 存款   ~wdKO7fs  
deposit slip 存款單   O]nZr  
depreciation 折舊   `p.O  
direct cost 直接成本   9 yE   
direct labour 直接人工   (GNY::3  
director 董事    b jq1",  
discount 折扣   VP<_~OLc  
discount on purchase 進貨折扣   7P2?SW^
 
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