[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。    qt.=  
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acceptance 承兌   xr^fP~V|)0  
account 賬戶   "Q[?W(SA  
accountant 會計員   Se!B,'C%  
accounting 會計   W;F=7[h  
accounting system 會計制度   AaM~B`B
 
accounts payable 應付賬款   oe=W}y_k  
accounts receivable 應收賬款   ,
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accumulated profits 累積利益   22EI`}"J  
adjusting entry ?#123;整記錄   .ITTYQHv)  
adjustment ?#123;整   l~x 6R~q  
administration expense 管理費用   Z:VT%-
 
advances 預付   sQO>1bh  
advertising expense 廣告費   lQVK~8t3  
agency 代理  
Mw6 Mt  
agent 代理人   KP gzB^>  
agreement 契約   ii ^Nxnc=  
allotments 分配數   6D4 j];~X  
allowance 津貼   g:&PjKA  
amalgamation 合併   R`%O=S*]  
amortization 攤銷   x!fRT.,}  
amortized cost 應攤成本  
u/` t+-A  
annuities 年金   E$4Ik.k  
applied cost 已分配成本   D!V*H?;U  
applied expense 已分配費用   &M#}?@!C  
applied manufacturing expense 己分配製造費用   A/~^4DR  
apportioned charge 攤派費用   ~@D{&7@  
appreciation 漲價   2'}/aL|G  
article of association 公司章程   fLuOxYQbf  
assessment 課稅   /)V8X#,  
assets 資產   #D%l;Ae  
attorney fee 律師費   n-CF
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audit 審計   |1m2h]];Q  
auditor 審計員   `Oe}OSxnT  
average 平均數   I:] Pd  
average cost 平均成本   Qt=OiKZ  
bad debt 壞賬   "X-"uIc  
balance 餘額   KWn.  
balance sheet 資產負債表   j"vL$h  
bank account 銀行賬戶   _TVKvRh  
bank balance 銀行結存   Yi|Nd;  
bank charge 銀行手續費   P2 z~U  
bank deposit 銀行存款   `m-7L  
bank discount 銀行貼現   s 5F?m  
bank draft 銀行匯票   q]gF[&QZ  
bank loan 銀行借款   %5<X
a  
bank overdraft 銀行透支   %WFZ&>en&  
bankers acceptance 銀行承兌   +QEiY~i  
bankruptcy 破產   x#'v}(v  
bearer 持票人   awOH50R  
beneficiary 受益人   #!w7E,UBi  
bequest 遺產   (q=),3/<pU  
bill 票據   {s?x NU  
bill of exchange 匯票   =gO4B-[  
bill of lading 提單   DxG8`}+  
bills discounted 貼現票據   uL=FK  
bills payable 應付票據   #$,b )Uy  
bills receivable 應收票據   ;_A ?Zl}  
board of directors 董事會   *;~i\M9_  
bonds 債券   N?c!uO|h|  
bonus 紅利   ~L9I@(/S  
book value 賬面價值   R(#ZaFuo[  
bookkeeper 簿記員   +3r4GEa Z  
bookkeeping 簿記   }%S#d&wh$_  
branch office general ledger 支店往來賬戶   A7zL\
U4
 
broker 經紀人   G4J)o?:m@  
brought down 接前   +{s -Fg  
brought forward 接上頁   )_1;mc8B  
budget 預算   --F6n/>  
by-product 副產品   ?PU7xO;_  
by-product sales 副產品銷售   *^p^tK  
capital 股本   m 8P`n  
capital income 資本收益   KKNQ+'?  
capital outlay 資本支出   1raq;^e9  
capital stock 股本   70N Lv  
capital stock certificate 股票   B[r04YGh  
carried down 移後   c{})Z=  
carried forward 移下頁   x+W,P  
cash 現金   cA B<'44R  
cash account 現金賬戶   Ev0=m;@_  
cash in bank 存銀行現金   SF[}suL  
cash on delivery 交貨收款   %G'P!xQhy  
cash on hand 庫存現金   9QEK|x`8  
cash payment 現金支付   rchKrw  
cash purchase 現購   MD[;
Ha  
cash sale 現沽   '_FxxLAO  
cashier 出?#123;員   l6pvQ|  
cashiers check 本票   <4.j]BE  
certificate of deposit 存款單折   oGz5ZDa#  
certificate of indebtedness 借據   D[3QQT7c  
certified check 保付支票   +*x9$LSD  
certified public accountant 會計師   uevhW  
charges 費用   F??gVa aj  
charge for remittances 匯水手續費   M^.>UZKyl  
charter 營業執照   .:B;%*  
chartered accountant 會計師   `':G92}#  
chattles 動產   qzii[Mf  
check 支票   y`8jz,&.  
che stub 支票存根   c2fw;)j&X  
closed account 己結清賬戶   &L r~x#Wx  
closing 結算   4 z,/0  
closing entries 結賬紀錄   b-YmS=*  
closing stock 期末存貨   mQ^SpK #  
closing the book 結賬   q
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columnar journal 多欄日記賬   3shd0q<  
combination 聯合   |F&02f!]@  
commission 佣金   !twYjOryH[  
commodity 商品   ev1:0P  
common stock 普通股   !>EK %
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company 公司   3|4<SMm  
compensation 賠償   wnH
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compound interest 複利   N@V:nCl  
consignee 承銷人   b8|<O:]Hp  
consignment 寄銷   a( SJ5t?-2  
consignor 寄銷人   -{NP3zy  
consolidated balance sheet 合併資產負債表   !k!1h%7q  
consolidated profit and loss account 合併損益表   hY|-l%2f  
consolidation 合併   /&zlC{:G92  
construction cost 營建成本   Oe lf^&m  
construction revenue 營建收入   "&@{f:+  
contract 合同   z+<ofZ(.  
control account 統制賬戶   DY1"t7 9E  
copyright 版權   @]dv   
corporation 公司   4++pK;I  
cost 成本   - #-Bo  
cost accounting 成本會計   j eyGIY  
cost of labour 勞工成本   S%jFH4#  
cost of production 生產成本   qD,/Qu6 2  
cost of manufacture 製造成本   a7jE*%f9  
cost of sales 銷貨成本   Uz%2{HB@{  
cost price 成本價格   <aY>fg d/1  
credit 貸方   ~%@1-  
credit note 收款通知單   ff 6x4t  
creditor 債權人   ;Swy5z0=ro  
crossed check 橫線支票   uj+{ tc  
current account 往來活期賬戶   H/ar:j  
current asset 流動資產   I/go$@E"  
current liability 流動負債   I?_WV_T&  
current profit and loss 本期損益   XC4wm #R  
debit 借方   g9j&\+h^  
debt 債務   m|Sf'5fK  
debtor 債務人   HF*j=qt!  
deed 契據   $f+cd8j?o  
deferred assets 遞延資產   XT1P. w[aA  
deferred liabilities 遞延負債   I!T=$Um  
delivery 交貨   \s7/`  
delivery expense 送貨費   |qpFR)l  
delivery order 出貨單   */4hFD {  
demand draft 即期匯票   Z:YgG.z"  
demand note 即期票據   W#\{[o  
demurrage charge 延期費   u@t~*E5BpM  
deposit 存款   uobQ S!  
deposit slip 存款單   ?0+N  
depreciation 折舊   uzIM?.H  
direct cost 直接成本   H\$uRA oo*  
direct labour 直接人工   jtgj h\Nt  
director 董事   ~vcua@  
discount 折扣   8y;gs1d;A  
discount on purchase 進貨折扣   m;!X{CV  
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