[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 pu!  
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acceptance 承兌   o#H"tYP  
account 賬戶   A2$:p$[  
accountant 會計員   9`QWqu[  
accounting 會計   [ gx<7}[  
accounting system 會計制度   /dhw~|  
accounts payable 應付賬款   l`fjz-eE  
accounts receivable 應收賬款   D_(xhM
  
accumulated profits 累積利益   ZrXvR`bsw  
adjusting entry ?#123;整記錄   fqFE GyeNr  
adjustment ?#123;整   %/-Z1Nv*#  
administration expense 管理費用   r
9z/hm}E  
advances 預付   Y(W>([59  
advertising expense 廣告費   (/tbe@<  
agency 代理   8%>  Ls  
agent 代理人   rh?!f(_@  
agreement 契約   &*/8Ojv)9  
allotments 分配數   N>'1<i?  
allowance 津貼   M[@).4h  
amalgamation 合併   ko$bCG%  
amortization 攤銷   ?L+@?f VN  
amortized cost 應攤成本   P ;PS+S9  
annuities 年金   j*rra  
applied cost 已分配成本   HG5|h[4Gt  
applied expense 已分配費用   )9{?C4NQ  
applied manufacturing expense 己分配製造費用   |:L<Ko  
apportioned charge 攤派費用   TY5<hPU=  
appreciation 漲價   M E4MZt:>  
article of association 公司章程   r,!7TuBl  
assessment 課稅   =>n:\_*M  
assets 資產   CKmoC0.  
attorney fee 律師費   G6]M~:<i  
audit 審計    #/MUiV  
auditor 審計員   6rF[eb  
average 平均數   `GUj.+u  
average cost 平均成本   K q: +{'  
bad debt 壞賬   +\?#8U
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balance 餘額   mc~d4<$`!  
balance sheet 資產負債表   g\OPidY  
bank account 銀行賬戶   >-c;  
bank balance 銀行結存   Jou~>0,/j  
bank charge 銀行手續費   i/NY86A  
bank deposit 銀行存款   .3 m^yo c/  
bank discount 銀行貼現   ,3!l'|0jJ  
bank draft 銀行匯票   3)Wi? -  
bank loan 銀行借款   VSc;}LH  
bank overdraft 銀行透支   `LEk/b1(P  
bankers acceptance 銀行承兌   -A[iTI"  
bankruptcy 破產   d_-{-@  
bearer 持票人   GCkc[]2p  
beneficiary 受益人   XTXRC$B  
bequest 遺產   QA+qFP  
bill 票據   *.8@hPy  
bill of exchange 匯票   TGY^,H>J  
bill of lading 提單   s>9w+|6Ji  
bills discounted 貼現票據   ^ RU"v>  
bills payable 應付票據   
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bills receivable 應收票據   OAEJ?ik  
board of directors 董事會   Z6 E-FuO  
bonds 債券   3&/5!zOg)  
bonus 紅利   &|LZ%W0Fb  
book value 賬面價值   9(dbo
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bookkeeper 簿記員   ;Bd0 
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bookkeeping 簿記   f5IO<(:E^  
branch office general ledger 支店往來賬戶   L!|c: 8  
broker 經紀人   ]HgAI$aA,  
brought down 接前     lCr  
brought forward 接上頁   7N+No.vR.  
budget 預算   3gQQ,V..  
by-product 副產品   q*SX.A>YR  
by-product sales 副產品銷售   rg]eSP3W  
capital 股本   ~T|?!zML  
capital income 資本收益   WFocA:  
capital outlay 資本支出   aF1pq  
capital stock 股本   MS%xOB*6  
capital stock certificate 股票   4 (B{-cK  
carried down 移後   -\:pbR
  
carried forward 移下頁    O%AQ'['  
cash 現金   hub1rY|No  
cash account 現金賬戶   nzmv>s&UW  
cash in bank 存銀行現金   f>g>7OsD]  
cash on delivery 交貨收款   {a-p/\U  
cash on hand 庫存現金   DB-4S-2  
cash payment 現金支付   $cHA_$ `  
cash purchase 現購   o}mD1q0yE  
cash sale 現沽  
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cashier 出?#123;員   B9`nV.a  
cashiers check 本票   Cp7EJr~  
certificate of deposit 存款單折   $&M"Ji  
certificate of indebtedness 借據   pP;GDW4  
certified check 保付支票   {aqceg  
certified public accountant 會計師   /m%i"kki  
charges 費用   ?*zRM?*  
charge for remittances 匯水手續費   e*;-vS9H  
charter 營業執照   x3xBl_t  
chartered accountant 會計師   Sp: `Z1kH  
chattles 動產   a02@CsH  
check 支票   P^#<h"Ht  
che stub 支票存根   LGGC=;{}  
closed account 己結清賬戶   qP-
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closing 結算   WUkx v*  
closing entries 結賬紀錄   }:P/eY  
closing stock 期末存貨   nyD(G=Q5  
closing the book 結賬   ?ntyF-n&  
columnar journal 多欄日記賬   w&:"x@ -|  
combination 聯合   rIR~YMv!  
commission 佣金   j4$XAq~W  
commodity 商品   sq
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common stock 普通股   N>giFj[dD  
company 公司   
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compensation 賠償   :jKDM  
compound interest 複利   O+A/thI%*S  
consignee 承銷人   ]fg?)z-Z  
consignment 寄銷   >y#<WB$i  
consignor 寄銷人   ^$c+r%9k  
consolidated balance sheet 合併資產負債表   "l6v[yv  
consolidated profit and loss account 合併損益表   U@x5cw:  
consolidation 合併   USy^Y?~;  
construction cost 營建成本   Rm`_0 }5  
construction revenue 營建收入   WDNuR#J?  
contract 合同   Ufd{.o[{-  
control account 統制賬戶   v>CAA"LH  
copyright 版權   p@!{Sh  
corporation 公司   9IZ}}x  
cost 成本   ?NoG.  
cost accounting 成本會計   AI}29L3C  
cost of labour 勞工成本   */ fmy|#   
cost of production 生產成本   yyb8ll?@a  
cost of manufacture 製造成本   A q;]al  
cost of sales 銷貨成本   gF,9Kv~  
cost price 成本價格   RI9&KS  
credit 貸方   ,r!_
4|\  
credit note 收款通知單   wK0vKdi  
creditor 債權人   g BGUGjVj  
crossed check 橫線支票   Z_Ffiw(p  
current account 往來活期賬戶   GZ( W64  
current asset 流動資產   ('QfB<4H1  
current liability 流動負債   W;en7v;#I}  
current profit and loss 本期損益   :1NF#-2\f  
debit 借方   MlVN'w  
debt 債務   bII pJQ1.[  
debtor 債務人   {Hg.ctam  
deed 契據   yU]NgG=z:-  
deferred assets 遞延資產   M|nTO  
deferred liabilities 遞延負債   tJ
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delivery 交貨   qC]6g  
delivery expense 送貨費   UPQ?vh2F2  
delivery order 出貨單   Ry
9kGdqO  
demand draft 即期匯票   ( `T;nz  
demand note 即期票據   #InuN8sI  
demurrage charge 延期費   yXyL,R  
deposit 存款   706-
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deposit slip 存款單   %>u(UmFO  
depreciation 折舊   5'>DvC p%M  
direct cost 直接成本   YQGVQ[P  
direct labour 直接人工   r&6X|2@  
director 董事   k'Is]=3  
discount 折扣   91'i7&~xdG  
discount on purchase 進貨折扣   D>neY9  
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