[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。   TWE>"8]  
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acceptance 承兌   PWciD '!  
account 賬戶   ;QO3^P}  
accountant 會計員   8u8-:c%{  
accounting 會計   7[=\bL  
accounting system 會計制度   b'q ru~i  
accounts payable 應付賬款   )qSjI_qt5  
accounts receivable 應收賬款  
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accumulated profits 累積利益   Fi+8|/5  
adjusting entry ?#123;整記錄   oZ,J{I!L  
adjustment ?#123;整   gGZ-B<  
administration expense 管理費用   K@%o$S?>z_  
advances 預付   C)UL{n  
advertising expense 廣告費   |\.:h":!0~  
agency 代理   r&%TKm
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agent 代理人   tTEw"DL_-  
agreement 契約   #`]`gNB0Yg  
allotments 分配數   A 1Ru&fd!  
allowance 津貼   (aC~0 #4  
amalgamation 合併   '/="bSF  
amortization 攤銷   H 48YX(HI  
amortized cost 應攤成本   izDfp
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annuities 年金   ;*%3J$T+  
applied cost 已分配成本   b~$8<\  
applied expense 已分配費用   @7HHi~1JK  
applied manufacturing expense 己分配製造費用   ygK@\JHn  
apportioned charge 攤派費用   /a,"b8
 
appreciation 漲價   IA%|OVAfF  
article of association 公司章程   -7Bg5{FA  
assessment 課稅   e&@;hDmIX  
assets 資產   2dsXG$-W2  
attorney fee 律師費   <-6f}wN  
audit 審計   :6gRoMb]  
auditor 審計員   2Tp@;[!3  
average 平均數   ~3&*>
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average cost 平均成本   %1mIngW
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bad debt 壞賬   _V`F_C\\#  
balance 餘額   &|-jU+r}B  
balance sheet 資產負債表   8n/8uRIR  
bank account 銀行賬戶   < ]
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bank balance 銀行結存   o9rZ& Q<  
bank charge 銀行手續費   mzf~qV^T  
bank deposit 銀行存款   ARUzEo gcf  
bank discount 銀行貼現   Mfn^v:Q#  
bank draft 銀行匯票   VUon>XQ G  
bank loan 銀行借款   )O],$\u  
bank overdraft 銀行透支   bMq)
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bankers acceptance 銀行承兌   dVMduo  
bankruptcy 破產   WA6re
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bearer 持票人   BUCPO}I  
beneficiary 受益人    6t\0Ui  
bequest 遺產   E4$y|Ni"  
bill 票據   qTrM*/m:]L  
bill of exchange 匯票   `]`S"W7&  
bill of lading 提單   |(<A)C  
bills discounted 貼現票據   2T?8{yO7  
bills payable 應付票據   J#IVu?B
  
bills receivable 應收票據   XuoyB{U  
board of directors 董事會   A]laS7Q  
bonds 債券   W(}
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bonus 紅利   wP7 E8'  
book value 賬面價值   x)jc  
bookkeeper 簿記員   >*/:"!u  
bookkeeping 簿記   @;G%7&ps  
branch office general ledger 支店往來賬戶   Up1n0
  
broker 經紀人   NQx x_3*4O  
brought down 接前   {%_D>y  
brought forward 接上頁   n-9a0_{k  
budget 預算   ( Sjlm^bca  
by-product 副產品   n8E3w:A-  
by-product sales 副產品銷售   nx(jYXVT  
capital 股本   bt*  
capital income 資本收益   Quwq_.DU  
capital outlay 資本支出   u9{SG^  
capital stock 股本   U2 )?[C1q{  
capital stock certificate 股票   5)Z:J  
carried down 移後   'l<Oj&E  
carried forward 移下頁   [b+B"f6  
cash 現金   ^-LnO%h?  
cash account 現金賬戶   6?ky~C
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cash in bank 存銀行現金   4p7j"d5  
cash on delivery 交貨收款   Ei<m/v  
cash on hand 庫存現金   8=@f l K  
cash payment 現金支付   L&KL]n  
cash purchase 現購   (}5};v  
cash sale 現沽   j u&v4]  
cashier 出?#123;員   e,xJ%f  
cashiers check 本票   t7yvd7  
certificate of deposit 存款單折   # 0d7
  
certificate of indebtedness 借據   iGSF5S  
certified check 保付支票   ~|[i64V<^  
certified public accountant 會計師   U'^ G-@  
charges 費用   .}GOHW)}  
charge for remittances 匯水手續費   ?
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charter 營業執照   XqU0AbQ  
chartered accountant 會計師   m70AWG  
chattles 動產   s ?"\+
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check 支票   /U,(u9bq  
che stub 支票存根   O6vHo3k  
closed account 己結清賬戶   6-~ZOMlV  
closing 結算   l9]nrT1Hy  
closing entries 結賬紀錄   W9{i~.zo  
closing stock 期末存貨   TV|Z$,6l  
closing the book 結賬   G5|'uKz2"  
columnar journal 多欄日記賬   g##<d(e!}  
combination 聯合   m
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commission 佣金   /eT9W[a  
commodity 商品   )6B
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common stock 普通股   Z<W f/  
company 公司   d} 5  
compensation 賠償   PdEPDyFkh  
compound interest 複利   k%8kt4\wn6  
consignee 承銷人   fu {v(^  
consignment 寄銷   tSY4'  
consignor 寄銷人   i03=Af3  
consolidated balance sheet 合併資產負債表   LN)yQ-  
consolidated profit and loss account 合併損益表   r" 7PSJ  
consolidation 合併   Rqbz3h~  
construction cost 營建成本   nVrV6w  
construction revenue 營建收入   $WE=u9m  
contract 合同   elR1NhB|p  
control account 統制賬戶   M?Fv'YE  
copyright 版權   ++UxzUd  
corporation 公司   w#_7,*6]  
cost 成本   X40
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cost accounting 成本會計   I %sw(uoE  
cost of labour 勞工成本   ]<ay_w;  
cost of production 生產成本   T *S)U ;  
cost of manufacture 製造成本   4uH} SG[  
cost of sales 銷貨成本   iaQfxQP1w%  
cost price 成本價格   O2"@09 :  
credit 貸方   i!fk'Yt%  
credit note 收款通知單   aO}p"-'  
creditor 債權人   V)4?y9xZv  
crossed check 橫線支票   ?%%vQ?  
current account 往來活期賬戶   S|;}]6p  
current asset 流動資產   ,$aqF<+;  
current liability 流動負債   ?r*}1WsH  
current profit and loss 本期損益   CKSs(-hkJ  
debit 借方   G^z>2P  
debt 債務   Y] UoV_  
debtor 債務人   @\:@_}Z`_}  
deed 契據   i-#Dc(9  
deferred assets 遞延資產   7*%}=.  
deferred liabilities 遞延負債   Q<DXDvL  
delivery 交貨   zo8&(XS  
delivery expense 送貨費   6;@:/kl t  
delivery order 出貨單   &4%78K\  
demand draft 即期匯票   @$CPTv3e  
demand note 即期票據   Gm> =s  
demurrage charge 延期費   !b+!] 2~g}  
deposit 存款   [z*1#lj S  
deposit slip 存款單   ~ eS/gF?  
depreciation 折舊   ug'^$geM  
direct cost 直接成本   .Iz JJp  
direct labour 直接人工   oA:`=f%\  
director 董事   aI|X~b  
discount 折扣   $VP\Ac,!  
discount on purchase 進貨折扣   i5_l
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