[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。   RGV}c#  
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acceptance 承兌   CKr5L  
account 賬戶   xdkC>o4>  
accountant 會計員   DRuG5|{I:  
accounting 會計   ,RIC _26  
accounting system 會計制度   iFkXt<_A  
accounts payable 應付賬款   _0EKE  
accounts receivable 應收賬款   hmM2c15T5  
accumulated profits 累積利益   ]@9ZUtU,;N  
adjusting entry ?#123;整記錄   .p$tb2 %r  
adjustment ?#123;整   Xjs`iK=w  
administration expense 管理費用   [ T!0ka  
advances 預付   UTR`jXC
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advertising expense 廣告費   P1IL]  
agency 代理   {'$+?V"&  
agent 代理人   mVNHH!  
agreement 契約   )H|cri~D  
allotments 分配數   xmNs<mz  
allowance 津貼   o#=@!m  
amalgamation 合併   vj hh4$k  
amortization 攤銷   &^1{x`Qo=  
amortized cost 應攤成本   X&s"}Hf  
annuities 年金   EaU
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applied cost 已分配成本   K4K]oT  
applied expense 已分配費用   \_8.\o"@*#  
applied manufacturing expense 己分配製造費用   x#c%+  
apportioned charge 攤派費用   SKeX~uLz  
appreciation 漲價   > xie+ ^  
article of association 公司章程   Zj5B}[,l\  
assessment 課稅   E UjA-L(  
assets 資產   >Pf\"%*  
attorney fee 律師費   3+oGR5gIN  
audit 審計   35/K9l5  
auditor 審計員   &"'Z)iWm  
average 平均數   dBNx2T}_0  
average cost 平均成本   i$JN s)I%  
bad debt 壞賬   Y=\:fa  
balance 餘額   ~Y3X*  
balance sheet 資產負債表   G;P y%8  
bank account 銀行賬戶   J1g+
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bank balance 銀行結存   7-A/2/G<  
bank charge 銀行手續費   W@FSQ8b>$m  
bank deposit 銀行存款   X<mlaXwrA  
bank discount 銀行貼現   x
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bank draft 銀行匯票   HvLx  
bank loan 銀行借款   vtF|:
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bank overdraft 銀行透支   }BI|M_q.1~  
bankers acceptance 銀行承兌   "X,*VQl:  
bankruptcy 破產   o8h`9_  
bearer 持票人   Kn,td:(  
beneficiary 受益人   ;DXg  
bequest 遺產   ]8/g[Ii  
bill 票據   Ld?'X=eQ  
bill of exchange 匯票   [ahK+J  
bill of lading 提單   XJe}^k  
bills discounted 貼現票據   Z]08gH  
bills payable 應付票據   9Yd"Y-  
bills receivable 應收票據   mnL+@mm  
board of directors 董事會   ,#U[
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bonds 債券   w0^}c8%WR  
bonus 紅利   6KDm#7
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book value 賬面價值   SZ1yy["  
bookkeeper 簿記員   m^ gxEPJK  
bookkeeping 簿記   d<Dm(  
branch office general ledger 支店往來賬戶   MFQyB+Z  
broker 經紀人   .,F`*JVFq  
brought down 接前   BlfadM;  
brought forward 接上頁   y}1Pc
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budget 預算  
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by-product 副產品   X^Fc^U8  
by-product sales 副產品銷售   E
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capital 股本   >!Dp'6
 
capital income 資本收益   pGd@%/]AO  
capital outlay 資本支出   2p~}<B  
capital stock 股本   d9up! k  
capital stock certificate 股票   =SD^Jl{H  
carried down 移後   pp@O6  
carried forward 移下頁   A DVUx}  
cash 現金   h43py8v  
cash account 現金賬戶   {5]c\_.  
cash in bank 存銀行現金   {mUt|m7!  
cash on delivery 交貨收款   ]=ADX}  
cash on hand 庫存現金   W*B=j[w  
cash payment 現金支付   $,zW0</P*l  
cash purchase 現購   JOH\K0=e  
cash sale 現沽   +kN,OK~  
cashier 出?#123;員   %n6NVi_[  
cashiers check 本票   RsYMw3) G  
certificate of deposit 存款單折   <nTZs`$LwL  
certificate of indebtedness 借據   C8x9 Jrc  
certified check 保付支票   z69u
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certified public accountant 會計師   8u%,5GV>Xr  
charges 費用    S~bhh&  
charge for remittances 匯水手續費   0O[le*3b  
charter 營業執照   bYO['ORr@  
chartered accountant 會計師   pu5%$}dBE  
chattles 動產   4n"6<cO5q  
check 支票   Z~F*$jn  
che stub 支票存根   $[Q;{Q  
closed account 己結清賬戶   pHXs+Ysw +  
closing 結算   w{ ;Sp?Os  
closing entries 結賬紀錄   v VP.9(  
closing stock 期末存貨   nxB[To*P  
closing the book 結賬   D|*yeS4>  
columnar journal 多欄日記賬   W1521:  
combination 聯合   QQHQ3\  
commission 佣金   70'gVCb  
commodity 商品   a@J/[$5  
common stock 普通股   xS>vmnW  
company 公司   UVXSW*$  
compensation 賠償   ?GlXxx= eV  
compound interest 複利   {1qr6P,"  
consignee 承銷人   icb*L~qm  
consignment 寄銷   w3z'ZCcr;"  
consignor 寄銷人   f >.^7.is  
consolidated balance sheet 合併資產負債表   =?Ui(?tI  
consolidated profit and loss account 合併損益表   OE}FZCXF  
consolidation 合併   >bd@2au9!  
construction cost 營建成本   g)R2V  
construction revenue 營建收入   @]]&^ 7  
contract 合同   g/_0WW]}  
control account 統制賬戶   ?J,,RK.  
copyright 版權   J?ED z,  
corporation 公司   mz+UkA'  
cost 成本   [:(/cKo  
cost accounting 成本會計   y$9! rbL  
cost of labour 勞工成本   0n'vF&E8  
cost of production 生產成本   %`QgG   
cost of manufacture 製造成本   I)y F!E &  
cost of sales 銷貨成本   QM* T?PR  
cost price 成本價格   k'k}/Hxub  
credit 貸方   { 0-on"o  
credit note 收款通知單   1=7ASS9  
creditor 債權人   ;b:'i&r  
crossed check 橫線支票   ec`re+1r  
current account 往來活期賬戶   #4lIn
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current asset 流動資產   W+/_0GgQ3  
current liability 流動負債   oR,6esA+6n  
current profit and loss 本期損益   iEZ+Z non  
debit 借方   T2/:C7zL  
debt 債務   #
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debtor 債務人   $d
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deed 契據   46pR!k  
deferred assets 遞延資產   KGcjZx04!  
deferred liabilities 遞延負債   cdh0b7tjn  
delivery 交貨   IRwtM'%0  
delivery expense 送貨費   3h:y[Vm#9y  
delivery order 出貨單   !><asaB]1  
demand draft 即期匯票   ZOMYo]  
demand note 即期票據   wMj#. Jh  
demurrage charge 延期費  
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deposit 存款   3z(4axH'  
deposit slip 存款單   aWlIq(dU  
depreciation 折舊   atF#0*e>  
direct cost 直接成本   A=5Ebu!z  
direct labour 直接人工   ,oh;(|=  
director 董事   KbtV>  
discount 折扣   R"9wVM;*c  
discount on purchase 進貨折扣   k}
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