[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。   %?Ev|:i`@  
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acceptance 承兌   DX|# gUAm  
account 賬戶  
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accountant 會計員   nxl[d\ap+n  
accounting 會計   c[ ]4n  
accounting system 會計制度   2TA*m{\Hr  
accounts payable 應付賬款   /ID?DtJ  
accounts receivable 應收賬款   $-*!pRaVU  
accumulated profits 累積利益   s91JBP|B7  
adjusting entry ?#123;整記錄   N~xLu8,  
adjustment ?#123;整   0/oyf]HR  
administration expense 管理費用   bv*,#Qm  
advances 預付   RnDt)3  
advertising expense 廣告費   J`^I./  
agency 代理   c
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agent 代理人   NSDv;|f  
agreement 契約   w4d--[Q  
allotments 分配數   1N>|yQz  
allowance 津貼   D=
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amalgamation 合併   Ht4;5?/y  
amortization 攤銷   |x-S&-  
amortized cost 應攤成本   UCClWr  
annuities 年金   (#E.`e1#6  
applied cost 已分配成本   VH1d$
  
applied expense 已分配費用   ;/rXQe1  
applied manufacturing expense 己分配製造費用   }7.PH'.8  
apportioned charge 攤派費用   : 7`[$<~E  
appreciation 漲價   BV[5}  
article of association 公司章程   JC3m.)/  
assessment 課稅   `WH"%V:"Q  
assets 資產   #*(td<Cp  
attorney fee 律師費   {
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audit 審計   ^:Gie  
auditor 審計員   WpRc)g:  
average 平均數   UZpIcj cL  
average cost 平均成本   a0ObBe'
  
bad debt 壞賬   y7i*s^ys{  
balance 餘額   Os1>kwC  
balance sheet 資產負債表   4sT88lG4n  
bank account 銀行賬戶   }-6)gWe  
bank balance 銀行結存    pn5Q5xc  
bank charge 銀行手續費   `6xkf&Kt  
bank deposit 銀行存款   W0]gLw9*  
bank discount 銀行貼現   & J2M1z%  
bank draft 銀行匯票   N D2L_!g:(  
bank loan 銀行借款   B,=H
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bank overdraft 銀行透支   Ch3jxgQY  
bankers acceptance 銀行承兌   a,WICv0E  
bankruptcy 破產   `p;I}  
bearer 持票人   |YY_^C`"-  
beneficiary 受益人   %eO0wa$a  
bequest 遺產   .ODR]7{  
bill 票據   y`XU~B)J1  
bill of exchange 匯票   ikSt"}/hd  
bill of lading 提單   hs$GN
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bills discounted 貼現票據   eF3,2DDC  
bills payable 應付票據   -u
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bills receivable 應收票據   }=]M2 }  
board of directors 董事會   LpqO{#ZG  
bonds 債券   D
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bonus 紅利   uvG]1m#  
book value 賬面價值   d*%`!G  
bookkeeper 簿記員   Evjj"h&0J  
bookkeeping 簿記   EpX&R,Rxk  
branch office general ledger 支店往來賬戶   ]n~ilS.rkl  
broker 經紀人   K%RxwM  
brought down 接前   &H`jL4S  
brought forward 接上頁   "pRtczxOgR  
budget 預算   `,(,t
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by-product 副產品    !7 4S  
by-product sales 副產品銷售   l.NEkAYPmH  
capital 股本   RpD=]y!5_  
capital income 資本收益   /Y7<5!cS  
capital outlay 資本支出   +yD`3` E  
capital stock 股本   K8UP,f2  
capital stock certificate 股票   |=
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carried down 移後   c
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carried forward 移下頁   m~-K[+ya`D  
cash 現金   70Wggty  
cash account 現金賬戶   @3C>BLI8+  
cash in bank 存銀行現金   Nbi.\  
cash on delivery 交貨收款   ''\O
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cash on hand 庫存現金   ei[j 1F  
cash payment 現金支付   < F.hZGss7  
cash purchase 現購   9#MBaO8_"  
cash sale 現沽   KQg]0y d  
cashier 出?#123;員   V^Q#:@0  
cashiers check 本票   jT]0WS-b  
certificate of deposit 存款單折   "q.\>MCv  
certificate of indebtedness 借據   vRHd&0  
certified check 保付支票   \(^nSy&N  
certified public accountant 會計師   j;-1J_e5  
charges 費用   [k;\SXDZo  
charge for remittances 匯水手續費   uJC~LC N  
charter 營業執照   t7j);W%e6  
chartered accountant 會計師   to DG7XN}  
chattles 動產   < v@9#c  
check 支票   |6K+E6H  
che stub 支票存根   iA'lon  
closed account 己結清賬戶   rzm:Yx  
closing 結算   )\J+Kiy)  
closing entries 結賬紀錄   pH"#8O&  
closing stock 期末存貨   K,:cJ  
closing the book 結賬   A|X
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columnar journal 多欄日記賬   opy("qH  
combination 聯合   ~l]ve,W[  
commission 佣金   t>`asL  
commodity 商品   9NQlI1Wz4  
common stock 普通股  
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company 公司   2Q/4bJpd  
compensation 賠償   `OXpU,Z 6U  
compound interest 複利   0;AA/  
consignee 承銷人   $ us]35Z3  
consignment 寄銷   ]pNvxXbeW  
consignor 寄銷人   IDB+%xl#S  
consolidated balance sheet 合併資產負債表   Of[XKFn_  
consolidated profit and loss account 合併損益表   GS a[ oh  
consolidation 合併   ,}ECF>  
construction cost 營建成本   N`L0Vd  
construction revenue 營建收入   FtfKe"qw  
contract 合同  
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control account 統制賬戶   }NzpiY9  
copyright 版權   pgE}NlW  
corporation 公司   4{rZppm  
cost 成本   7Z\--=;|[:  
cost accounting 成本會計   MHX?@. v  
cost of labour 勞工成本    a1t4Dd  
cost of production 生產成本   \KQ71yqY  
cost of manufacture 製造成本   p~BRh  
cost of sales 銷貨成本   #>< .oreXq  
cost price 成本價格    %yW3VL  
credit 貸方   w[S pw<Z  
credit note 收款通知單   _m gHJ0v'  
creditor 債權人   \eT5flC  
crossed check 橫線支票   1m:XR0P  
current account 往來活期賬戶   E[@ u 3i8  
current asset 流動資產   {=!b/l;@  
current liability 流動負債   &eCa0s?mI  
current profit and loss 本期損益   \]2]/=2tLd  
debit 借方   \n8]M\<  
debt 債務   >0
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debtor 債務人   r&R B9S@*h  
deed 契據   QS` PpyBkd  
deferred assets 遞延資產   XWS%zL
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deferred liabilities 遞延負債   ]* F\"C@  
delivery 交貨   Crho=RJPR  
delivery expense 送貨費   bm?sbE  
delivery order 出貨單   Li/O  
demand draft 即期匯票   Po__-xN>Q  
demand note 即期票據   v/68*,z[  
demurrage charge 延期費   7VqM$I  
deposit 存款   im9G,e  
deposit slip 存款單   {mZC$U'  
depreciation 折舊   0=* 8
  
direct cost 直接成本   vY }A  
direct labour 直接人工   bx{$Y_L+p  
director 董事   `e}b
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discount 折扣   Tx|Ir+f6L  
discount on purchase 進貨折扣   juka0/  
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