[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。   }9B},  
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acceptance 承兌   U+ Yu_=o{  
account 賬戶   W:WRG8(F  
accountant 會計員   1)~9Eku6K  
accounting 會計   Iq19IbR8  
accounting system 會計制度   ]RadwH"0!  
accounts payable 應付賬款   H,EZ% Gl  
accounts receivable 應收賬款   1PWi~1q{Q  
accumulated profits 累積利益   {@x-T  
adjusting entry ?#123;整記錄   i *4v!(E  
adjustment ?#123;整   K'Wv$[~Dc  
administration expense 管理費用   pnuwjU-  
advances 預付   Rm,>6bQx  
advertising expense 廣告費   T8*;?j*@  
agency 代理    D'D IC  
agent 代理人   ,0nrSJED  
agreement 契約   wr:-n   
allotments 分配數   i8 cmT+}>  
allowance 津貼   $
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amalgamation 合併   `x#}co  
amortization 攤銷   .A/xH x  
amortized cost 應攤成本   K'E)?NW69  
annuities 年金   GqP02P'2  
applied cost 已分配成本   6&LmR75C  
applied expense 已分配費用   j+lcj&V#  
applied manufacturing expense 己分配製造費用   tK+JmbB\  
apportioned charge 攤派費用   DtS7)/<T  
appreciation 漲價   4 }0YLwgJ  
article of association 公司章程   ,N_V(Cx5pt  
assessment 課稅   X g7xy>{]  
assets 資產   Z;R/
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attorney fee 律師費   >wYmx4W>  
audit 審計   DV({! [EP  
auditor 審計員   hSps9*y  
average 平均數   UpQda`rb  
average cost 平均成本   l8%B RG  
bad debt 壞賬   "ZNy*.G|[  
balance 餘額   ^x(s!4d]  
balance sheet 資產負債表   FKf2Q&2I  
bank account 銀行賬戶   R:^jQ'1  
bank balance 銀行結存   x FvKjO)  
bank charge 銀行手續費   EuVA"~PA  
bank deposit 銀行存款   mZ?QtyljT  
bank discount 銀行貼現   bVZAf  
bank draft 銀行匯票   ,a2=OV  
bank loan 銀行借款   [%Z{Mp'g  
bank overdraft 銀行透支   pma=
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bankers acceptance 銀行承兌   PCH$)F4^  
bankruptcy 破產   )T slI  
bearer 持票人   ;kG"m7-/  
beneficiary 受益人   k0 b6X5  
bequest 遺產   u<Ch]m+  
bill 票據   "r@G V5ED  
bill of exchange 匯票   }-Nc}%5  
bill of lading 提單   -
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bills discounted 貼現票據   N
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bills payable 應付票據   11A$#\,  
bills receivable 應收票據   NJ$Qm
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board of directors 董事會   OwDwa~  
bonds 債券   d7Cs a c  
bonus 紅利   $(yi+v  
book value 賬面價值   #>z!ns  
bookkeeper 簿記員   \mt Y_O  
bookkeeping 簿記   !Ap*PL  
branch office general ledger 支店往來賬戶   t`eIkq|NxI  
broker 經紀人   }1a(*s,s-^  
brought down 接前   i8*(J-M  
brought forward 接上頁   e!k4Ij-]  
budget 預算   V72?E%
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by-product 副產品   ).tTDZ   
by-product sales 副產品銷售   &< FKcrZ,  
capital 股本   cwHbm%  
capital income 資本收益   l['ER$(7  
capital outlay 資本支出   8&1xb@Nc7  
capital stock 股本   k$Ug;`v#  
capital stock certificate 股票   cw_B^f8^  
carried down 移後   |$GPJaNqa  
carried forward 移下頁   &EC8{.7  
cash 現金   U4iVI#f  
cash account 現金賬戶   LF:~& m  
cash in bank 存銀行現金   P|;v>  
cash on delivery 交貨收款   Uw)B(;Hy?  
cash on hand 庫存現金   SK@lr  
cash payment 現金支付   4
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cash purchase 現購   Nk$|nn9#'  
cash sale 現沽   IFtaoK  
cashier 出?#123;員   zvv/|z2(r  
cashiers check 本票   W:8{}Iu<  
certificate of deposit 存款單折   M pz9}[`3g  
certificate of indebtedness 借據   Hm~.u.)\.  
certified check 保付支票   G2=dq  
certified public accountant 會計師   {s2eOL5I|%  
charges 費用   2UBAk')O}  
charge for remittances 匯水手續費   8SupoS  
charter 營業執照   |B2>}Y/  
chartered accountant 會計師   ra
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chattles 動產   ,L\KS^>  
check 支票   )~w bu2;  
che stub 支票存根   JFkx=![  
closed account 己結清賬戶   Z|3[Y@c\  
closing 結算   l5enlYH  
closing entries 結賬紀錄   R0q|{5S  
closing stock 期末存貨   ,K.W
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closing the book 結賬   M'NO M>8  
columnar journal 多欄日記賬   ^*,?x  
combination 聯合   Ud#xgs'  
commission 佣金   FaaxfcIfkw  
commodity 商品   W7\UZPs5t  
common stock 普通股   h~=~csya:  
company 公司   PoRP]Q*n  
compensation 賠償   aMxM3"  
compound interest 複利   Ou|kb61zg  
consignee 承銷人   HoZsDs.XZ  
consignment 寄銷   DeQZDY //  
consignor 寄銷人   dZCjg0cx  
consolidated balance sheet 合併資產負債表   k+eeVy  
consolidated profit and loss account 合併損益表   bhW&,"$Z  
consolidation 合併   ?:7$c  
construction cost 營建成本   QC1\Sn/  
construction revenue 營建收入   6""i<oR  
contract 合同   - G=doP0  
control account 統制賬戶   {@tO9pc`8  
copyright 版權   78IY&q:v&0  
corporation 公司   -_>E8PhM  
cost 成本   z E\~Oa;  
cost accounting 成本會計  
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cost of labour 勞工成本   H_u%e*W  
cost of production 生產成本   <4"Bb
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cost of manufacture 製造成本  
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cost of sales 銷貨成本   [QwqP=-6  
cost price 成本價格   =o[H2o y  
credit 貸方   XU`vs`/  
credit note 收款通知單   OXV9D:bIa  
creditor 債權人   jZ<f-Ff0  
crossed check 橫線支票   -]:1zU  
current account 往來活期賬戶   ?+byRoY>&g  
current asset 流動資產   {YIVi:4q  
current liability 流動負債   Et;Ubj"+  
current profit and loss 本期損益   8?hj}}H  
debit 借方   <07~EP  
debt 債務   I%mGb$Q  
debtor 債務人   X$SXDb~G  
deed 契據   6PLdzZ{  
deferred assets 遞延資產   )kE1g&  
deferred liabilities 遞延負債   GP=bp_L  
delivery 交貨   ~W_T3@  
delivery expense 送貨費   xv_Z$&9e>l  
delivery order 出貨單   EV R>R
 
demand draft 即期匯票   ;4*mUD6  
demand note 即期票據   KN.WTaO  
demurrage charge 延期費   p<Vj<6.=?  
deposit 存款   R1Q~UX]d=  
deposit slip 存款單   "iuNYM5P  
depreciation 折舊   ,d8*7my  
direct cost 直接成本  
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direct labour 直接人工   J/c5)IB|  
director 董事   I5W#8g!{  
discount 折扣   MVp+2@)}s  
discount on purchase 進貨折扣   q=26($  
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