[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。   pd:7K'yaw  
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acceptance 承兌   Qn7T{ BW  
account 賬戶   0CX,"d_T,  
accountant 會計員   
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accounting 會計   kh9'W<tE  
accounting system 會計制度   n74\{`8]o  
accounts payable 應付賬款   5afD;0D5TI  
accounts receivable 應收賬款   /1MmOB  
accumulated profits 累積利益   z3y{0<3  
adjusting entry ?#123;整記錄   `p
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adjustment ?#123;整   k?Z:=.YW  
administration expense 管理費用   2uOYuM[7gH  
advances 預付   HD^#"  
advertising expense 廣告費   Ww,\s5Uw  
agency 代理   /QY F|%7!  
agent 代理人   '|DW#l\n  
agreement 契約   d #1Y^3n  
allotments 分配數   }:m/@LKB  
allowance 津貼   X >8,C^~$1  
amalgamation 合併   B:Ts_9*  
amortization 攤銷   bZNqv-5 4h  
amortized cost 應攤成本   T9 /;$6s*  
annuities 年金   Ea&|k
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applied cost 已分配成本   HohCb4d o  
applied expense 已分配費用   +P^ ;7"H  
applied manufacturing expense 己分配製造費用   ?qNU*d  
apportioned charge 攤派費用   hI'WfF!X  
appreciation 漲價   U?#wWbE1  
article of association 公司章程   wAKHD*M)  
assessment 課稅   -B;#pTG  
assets 資產   WeM38&dWY  
attorney fee 律師費  
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audit 審計   ZeP=}0TGjn  
auditor 審計員   m+0yf(w  
average 平均數   $D1ha CL  
average cost 平均成本   Kcm+%p^  
bad debt 壞賬   rP:g `?*V  
balance 餘額   &eHRn_st5b  
balance sheet 資產負債表   _#u\ar )  
bank account 銀行賬戶   UGSZg|&6#*  
bank balance 銀行結存   &"^F;z/  
bank charge 銀行手續費   ,X.[37  
bank deposit 銀行存款   riDb!oC  
bank discount 銀行貼現   fOV_ >]u  
bank draft 銀行匯票   /W/e%.  
bank loan 銀行借款   Co1d44Q  
bank overdraft 銀行透支   =6u@JpOl  
bankers acceptance 銀行承兌   t3@+idEb  
bankruptcy 破產   YNr"]SA@;  
bearer 持票人   wtw=RA  
beneficiary 受益人   XOvJlaY)'.  
bequest 遺產   0 0N[ :%  
bill 票據   !;eE7xn&  
bill of exchange 匯票   3YHEH\60^  
bill of lading 提單   JT?u[pQ^  
bills discounted 貼現票據   %T({;/  
bills payable 應付票據   nGH6D2!F  
bills receivable 應收票據   l~i?  
board of directors 董事會   hz o> :U  
bonds 債券   wXIRn?z  
bonus 紅利   >Zb!?ntN`t  
book value 賬面價值   lU{)%4e`  
bookkeeper 簿記員   'z$$ZEz!C  
bookkeeping 簿記   $aV62uNf  
branch office general ledger 支店往來賬戶    0k (-  
broker 經紀人   [Fl_R[o  
brought down 接前    6:zPWJB  
brought forward 接上頁   fz(YP=@ZnP  
budget 預算   &t=:xVn-M  
by-product 副產品   1Gsh%0r3  
by-product sales 副產品銷售   o{
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capital 股本   9{u=  
capital income 資本收益  
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capital outlay 資本支出   KN}#8.'>3  
capital stock 股本   AY /9Io
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capital stock certificate 股票   I0m7;M7 P  
carried down 移後   2:38CdkYp  
carried forward 移下頁   BJjic%V  
cash 現金   t7f(%/] H0  
cash account 現金賬戶   5T x4u%g  
cash in bank 存銀行現金   |'h(S|  
cash on delivery 交貨收款   "t0^4=c+7  
cash on hand 庫存現金   B!wN%>U  
cash payment 現金支付   |p:4s"NT  
cash purchase 現購   )ros-dp`  
cash sale 現沽   {KG}m
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cashier 出?#123;員   76l. {TXF  
cashiers check 本票   p*Z<DEh#  
certificate of deposit 存款單折   `NIb? /!f  
certificate of indebtedness 借據   #Zdh<.   
certified check 保付支票   GHsDZ(d3.  
certified public accountant 會計師   JWNN5#=fQ  
charges 費用   QLJ
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charge for remittances 匯水手續費   T8S&9BM7  
charter 營業執照   ?(9*@  
chartered accountant 會計師   &W\e 5X<A  
chattles 動產   s~Eo]e  
check 支票   A%^?z.  
che stub 支票存根   .RroO_H   
closed account 己結清賬戶   f)Qln[/  
closing 結算   !]F`qS>  
closing entries 結賬紀錄   In?rQiD9  
closing stock 期末存貨   MSCH6R"5  
closing the book 結賬   2+&;jgBP  
columnar journal 多欄日記賬   `y>m >j  
combination 聯合    .\oz  
commission 佣金   DGHSyB^+1  
commodity 商品   ;P
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common stock 普通股   9C7Npf?~M  
company 公司   \l!+l  
compensation 賠償   k6#$Nb606  
compound interest 複利   EID-ROMO  
consignee 承銷人   JG;}UuHYM  
consignment 寄銷   I#OZ:g^  
consignor 寄銷人   D"4*l5l  
consolidated balance sheet 合併資產負債表   f&vMv.  
consolidated profit and loss account 合併損益表   ^&;,n.X5Z  
consolidation 合併   "]eB2k_>  
construction cost 營建成本   02,t  
construction revenue 營建收入   ]!TE   
contract 合同   
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control account 統制賬戶   0Z2XVq~T$  
copyright 版權   e#oK% {A  
corporation 公司   S<T'B0r8  
cost 成本   @fA{;@N  
cost accounting 成本會計   iQO4IT   
cost of labour 勞工成本   LVUA"'6V  
cost of production 生產成本   Xm,fyk>  
cost of manufacture 製造成本   + E{
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cost of sales 銷貨成本   >~,~X9  
cost price 成本價格   &J/EBmY[  
credit 貸方   Z`kVyuQ  
credit note 收款通知單   _n:RA)4*  
creditor 債權人   (VO' Kd  
crossed check 橫線支票   _OGv2r  
current account 往來活期賬戶   p-j6H  
current asset 流動資產   ~C{:G;Iy0  
current liability 流動負債   {+lU4u  
current profit and loss 本期損益   k{r<S|PK0  
debit 借方   "EpH02{i  
debt 債務   u.A}&'H  
debtor 債務人    (&.T  
deed 契據   O1\4WG%  
deferred assets 遞延資產   qb;b.P?~D$  
deferred liabilities 遞延負債   #e.x]v:  
delivery 交貨   . -YE(}^  
delivery expense 送貨費   GG%;~4#2  
delivery order 出貨單   !n;3jAl&$  
demand draft 即期匯票   o_}?aI~H  
demand note 即期票據   `a52{Wa  
demurrage charge 延期費    dw;<Q  
deposit 存款   U?dad}7  
deposit slip 存款單   ;HCK iHC  
depreciation 折舊   )&E]  
direct cost 直接成本   UIU Pi gd  
direct labour 直接人工   &yP|t":HWX  
director 董事   &w9*pJR %  
discount 折扣   E q4tcZ  
discount on purchase 進貨折扣   ]-t>
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