[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。   xM8}Xo  
|o6 h:g  
acceptance 承兌   2BXpk^d5y  
account 賬戶   u01 'f-h  
accountant 會計員   =\B{)z7@6D  
accounting 會計   Y|_#yb  
accounting system 會計制度   B&Q\J>l9S  
accounts payable 應付賬款   &8_]omuNV  
accounts receivable 應收賬款   &W-L`aFd0  
accumulated profits 累積利益   FAfk;<#'n+  
adjusting entry ?#123;整記錄   9JBPE  
adjustment ?#123;整   ;o8C(5xE|  
administration expense 管理費用   ]@Y8! ,  
advances 預付   iE=Yh  
advertising expense 廣告費   gV$j ]  
agency 代理   cTCo~Pk4  
agent 代理人   n1 =B  
agreement 契約   U s 86.@|  
allotments 分配數   {E-.W"t4  
allowance 津貼   8i!AJF9IQ}  
amalgamation 合併   l Q]&:%^\  
amortization 攤銷   V%8?f,  
amortized cost 應攤成本   mcy\nAf5%  
annuities 年金   Y (x_bJ  
applied cost 已分配成本   <`i"5`J  
applied expense 已分配費用   Ve*NM|jg  
applied manufacturing expense 己分配製造費用   gELku .  
apportioned charge 攤派費用   rL3<r  
appreciation 漲價   z8_m<uewz  
article of association 公司章程   seC]=UJh#>  
assessment 課稅   au@ LQxKQ  
assets 資產   k__iJsk  
attorney fee 律師費   =.(yOUI  
audit 審計   HS XS%v/Y  
auditor 審計員   /x,gdZPX  
average 平均數   X, n4_=f  
average cost 平均成本   lT#&\JQ  
bad debt 壞賬   \ T/i]z  
balance 餘額   Xf!@uS6<X  
balance sheet 資產負債表   :K>v F`SM  
bank account 銀行賬戶   p4Cw#)BaS  
bank balance 銀行結存   v".q578 0B  
bank charge 銀行手續費   {STOWuY  
bank deposit 銀行存款   g@wF2=  
bank discount 銀行貼現   l9KLP  
bank draft 銀行匯票   d9>*a$x;/  
bank loan 銀行借款   Zu`; S#Y  
bank overdraft 銀行透支   W^npzgDCo  
bankers acceptance 銀行承兌   {*,~,iq  
bankruptcy 破產   6zh<PETa03  
bearer 持票人   s0uI;WMg  
beneficiary 受益人   wI><kdz  
bequest 遺產   g\S@@0T{0  
bill 票據  
KY 34Sc  
bill of exchange 匯票   [ -
"o5!0<  
bill of lading 提單   [zv>Wlf,%  
bills discounted 貼現票據   TG7Ba[%  
bills payable 應付票據   >}Qj|05G  
bills receivable 應收票據   +^ a9i5  
board of directors 董事會   z%$ E6Im  
bonds 債券   ~\kJir  
bonus 紅利   %E#OUo[y/  
book value 賬面價值   M4 SJnE  
bookkeeper 簿記員   9qN4f8R  
bookkeeping 簿記   A<P3X/i  
branch office general ledger 支店往來賬戶   `Fa49B|`D  
broker 經紀人   nfpkWyIu{  
brought down 接前   w}No ^.I*4  
brought forward 接上頁   xxkUu6x#  
budget 預算   !+T\}1f7d  
by-product 副產品   |$"2R3  
by-product sales 副產品銷售   i)9}+M5  
capital 股本   o#3?")>|  
capital income 資本收益   :Mesh
zWK  
capital outlay 資本支出   aEU [k>&  
capital stock 股本   n@n608  
capital stock certificate 股票   jy@vz,/:%5  
carried down 移後   KilgeN
:  
carried forward 移下頁   AQn>K{M  
cash 現金   7jvy]5y8&~  
cash account 現金賬戶   ah<1&UG,  
cash in bank 存銀行現金   uo0g51%9  
cash on delivery 交貨收款   %pj6[x`@  
cash on hand 庫存現金   fm$eJu  
cash payment 現金支付   h4rIt3`  
cash purchase 現購   ?CO\jW_ *n  
cash sale 現沽   j.FA
!4L  
cashier 出?#123;員   r_C|gfIP  
cashiers check 本票   - s[=$pDU  
certificate of deposit 存款單折   HR)Dz~Obw  
certificate of indebtedness 借據   Td#D\d\R  
certified check 保付支票   qu]ch&"?U  
certified public accountant 會計師   Yhdt"@;..  
charges 費用   '=MaO@ @  
charge for remittances 匯水手續費  
272j$T  
charter 營業執照   v{{Cj83S+  
chartered accountant 會計師   gXr"],OM;  
chattles 動產   A4LGF  
check 支票   dFY]~_P472  
che stub 支票存根   RC
7|@a  
closed account 己結清賬戶   BiGB<Jr  
closing 結算   ~ \= VSwJ  
closing entries 結賬紀錄   bwh7.lDAl  
closing stock 期末存貨   v *Tliw`-U  
closing the book 結賬   z_%G{H+:l  
columnar journal 多欄日記賬   V3;4,^=6Dd  
combination 聯合   hZGoiWC  
commission 佣金   F) w. q  
commodity 商品   5.gM] si  
common stock 普通股   JQ{g'cT  
company 公司   D'V0
b"  
compensation 賠償   1I({2@C  
compound interest 複利   _XT],"  
consignee 承銷人   xml@]N*D#E  
consignment 寄銷   &gJKJ=7  
consignor 寄銷人   H /Idc,*  
consolidated balance sheet 合併資產負債表   #_yQv?J  
consolidated profit and loss account 合併損益表   Rz}?@zh_8  
consolidation 合併   OJd!g/V  
construction cost 營建成本   (;utiupW  
construction revenue 營建收入   _^4\z*x  
contract 合同   =H*}{'#  
control account 統制賬戶   Enee
\!@v  
copyright 版權   5,=Yi$x  
corporation 公司   !:e|M|T'I*  
cost 成本   >cwyb9;!kK  
cost accounting 成本會計   }.Eq_wP<  
cost of labour 勞工成本   mhnjYK9  
cost of production 生產成本   =PHl|^  
cost of manufacture 製造成本   216+ tX5Z  
cost of sales 銷貨成本   ~ILig}I  
cost price 成本價格   "=4`RM  
credit 貸方   9tZ)#@\  
credit note 收款通知單   u#5/s8  
creditor 債權人   Z=%+U _,  
crossed check 橫線支票   \8\)5#?  
current account 往來活期賬戶   _'&N0
1  
current asset 流動資產   gyH'92
ck  
current liability 流動負債   kN uDoo]z  
current profit and loss 本期損益   N[4v6GS  
debit 借方   s vn[c*  
debt 債務   'Z2:u!E  
debtor 債務人   tB.;T0n  
deed 契據   h}xUZ:  
deferred assets 遞延資產   )/k0*:OMyO  
deferred liabilities 遞延負債   9@AGx<S1  
delivery 交貨   3nuf3)  
delivery expense 送貨費   Du3OmXMk  
delivery order 出貨單   z M6yUEg  
demand draft 即期匯票   !mFo:nQ)}  
demand note 即期票據   D^Dm, -  
demurrage charge 延期費   GF~^-5  
deposit 存款   xO'I*)  
deposit slip 存款單   (^GVy=  
depreciation 折舊   k hT&[!J{>  
direct cost 直接成本   P# 2&?.d\  
direct labour 直接人工   g!n1]- 1  
director 董事   Rde _I`Ru  
discount 折扣   hT6:7_UD  
discount on purchase 進貨折扣   ;ak3@Uee  
   J<DV7zV