[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。   n%Xw6qV:  
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acceptance 承兌   $7
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account 賬戶   AQ-P3`bCb  
accountant 會計員   "w`f>]YLA  
accounting 會計   V9"Kro  
accounting system 會計制度   k6~k  
accounts payable 應付賬款   &_&])V)<\S  
accounts receivable 應收賬款   y^zVb\"4  
accumulated profits 累積利益   ?T5^hQT   
adjusting entry ?#123;整記錄   o><~.T=d&  
adjustment ?#123;整   "2CiW6X[M  
administration expense 管理費用   |rf\]3 F  
advances 預付   +*g[hRw[  
advertising expense 廣告費   {!B0&x  
agency 代理   0-g,C=L  
agent 代理人   SGH"m/ e  
agreement 契約   g?(Z+w4A 3  
allotments 分配數   eF"7[_+D  
allowance 津貼   C4Q^WU+$j  
amalgamation 合併   u *z$I  
amortization 攤銷   H(]lqvO  
amortized cost 應攤成本   2?ZHWS>U  
annuities 年金   Tp<=dH%$%"  
applied cost 已分配成本   <l5{!g  
applied expense 已分配費用   3O
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applied manufacturing expense 己分配製造費用   >}<:5gZtA  
apportioned charge 攤派費用   gi:;{  
appreciation 漲價   ekP=/;T#S  
article of association 公司章程   (H+'sf^h  
assessment 課稅   sb(,w  
assets 資產   Q=g
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attorney fee 律師費   +:It1`A~]  
audit 審計   Np|iXwl1  
auditor 審計員   W1y,.6  
average 平均數   sXl7  
average cost 平均成本   xVKx#X9yk  
bad debt 壞賬   [O [N_z  
balance 餘額   7G%`ziZ  
balance sheet 資產負債表   #>~$`Sg  
bank account 銀行賬戶   "=|yM~V  
bank balance 銀行結存   TDY}oGmNn  
bank charge 銀行手續費   jzEimKDE's  
bank deposit 銀行存款   ;pb~Zk/[,w  
bank discount 銀行貼現   #B'WT{B$/~  
bank draft 銀行匯票   f]5bAs  
bank loan 銀行借款   MH"c=mL:  
bank overdraft 銀行透支   ?Dm! ;Z+7  
bankers acceptance 銀行承兌   C(iA G  
bankruptcy 破產   fdd 3H[  
bearer 持票人   &.<{c `-  
beneficiary 受益人   z]P|%  
bequest 遺產   gNs@Q!  
bill 票據   X.Z?Ie  
bill of exchange 匯票   -mX _I{BJ  
bill of lading 提單   X^9_'T9  
bills discounted 貼現票據   .1|'9@]lj4  
bills payable 應付票據    IO>Cyo  
bills receivable 應收票據   |}q0G~l  
board of directors 董事會   TmX~vZ  
bonds 債券   h{<^?=  
bonus 紅利   giaO7Qh~  
book value 賬面價值   <ze'o. c  
bookkeeper 簿記員   *TE6p  
bookkeeping 簿記   qI;k2sQR  
branch office general ledger 支店往來賬戶   $ am7 xd  
broker 經紀人   [(ty{  
brought down 接前   ,=oq)Fm]
 
brought forward 接上頁   ,fET.s^|U  
budget 預算   1oX"}YY1  
by-product 副產品   |.(o4<nx.  
by-product sales 副產品銷售   ^5,ASU  
capital 股本   "5dh]-m n  
capital income 資本收益   lrq !}\aX  
capital outlay 資本支出   VWfrcSZg6M  
capital stock 股本   mL6/NSSz  
capital stock certificate 股票   =nid #<X  
carried down 移後   8% 1h
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carried forward 移下頁   tinN$o Xy  
cash 現金   ,~G _3Oz  
cash account 現金賬戶   4f"be  
cash in bank 存銀行現金   hH[JY(V  
cash on delivery 交貨收款   Z"!C  
cash on hand 庫存現金   7BI0g@$Nn]  
cash payment 現金支付   V!},a@>p  
cash purchase 現購   |UR.7rOV  
cash sale 現沽   1 uXtBk6  
cashier 出?#123;員   }E/L:  
cashiers check 本票   f+I*aBQ  
certificate of deposit 存款單折   <o?qpW$,>  
certificate of indebtedness 借據   G|^gaj'9  
certified check 保付支票   #v(+3Hp  
certified public accountant 會計師   79x^zqLb  
charges 費用   jjl4A}*0  
charge for remittances 匯水手續費   &I!2gf  
charter 營業執照  
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chartered accountant 會計師   /;.M$}Z>`  
chattles 動產   Vs07d,@w>  
check 支票   W Ua-hm2:  
che stub 支票存根   o@pM??&x  
closed account 己結清賬戶   9wWjl}%  
closing 結算   P"iqP|  
closing entries 結賬紀錄   NqF-[G<  
closing stock 期末存貨   SxH}/I|W  
closing the book 結賬   ~s5Sk#.z5  
columnar journal 多欄日記賬   8o{ SU6pH  
combination 聯合   *"e[au^8*b  
commission 佣金   5utj$ha2  
commodity 商品   7B&nV92S  
common stock 普通股   ( I,V+v+{Y  
company 公司   YKM(qh2  
compensation 賠償   |}mBW@ah  
compound interest 複利   d[$1:V  
consignee 承銷人    K8ThZY%  
consignment 寄銷    dc5B#  
consignor 寄銷人   7<1Y%|x`  
consolidated balance sheet 合併資產負債表   8g0& (9<)  
consolidated profit and loss account 合併損益表   gJF;yW4  
consolidation 合併   <#R7sco'  
construction cost 營建成本   y|lP.N/  
construction revenue 營建收入   B2 Orw8F  
contract 合同   ?_tOqh@in  
control account 統制賬戶   jg
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copyright 版權   *i$+i  
corporation 公司   ?tSY=DK\n  
cost 成本   \h0e09& I  
cost accounting 成本會計   ^ul`b  
cost of labour 勞工成本   R/^ rh  
cost of production 生產成本   b?y1cxTT  
cost of manufacture 製造成本   vMC;5r6*d  
cost of sales 銷貨成本   #o^E1cI  
cost price 成本價格   F%Mlid;1  
credit 貸方   +zw<iB)J  
credit note 收款通知單   km|~DkJ\a`  
creditor 債權人   +b{h*WWdj  
crossed check 橫線支票   nwkhGQ  
current account 往來活期賬戶   W&p-Z" =)  
current asset 流動資產   u>? VD%  
current liability 流動負債   ~I^]O \
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current profit and loss 本期損益   ?3zx?>sG  
debit 借方   5?I]\Tb  
debt 債務   }h]:I'R!  
debtor 債務人   `86b  
deed 契據   };KmMpB n  
deferred assets 遞延資產   om/gk4S2  
deferred liabilities 遞延負債   5VPuHY2  
delivery 交貨   9B%"7MVn  
delivery expense 送貨費   RdY#B;  
delivery order 出貨單   )O+9v}2  
demand draft 即期匯票   *yX_dgC>[  
demand note 即期票據   y-Ol1R3:c#  
demurrage charge 延期費   Y}WO`+Vf5  
deposit 存款   Z'fy9  
deposit slip 存款單   iFDQnt [t  
depreciation 折舊   (>Yii_Cd  
direct cost 直接成本   k1cBMDSokO  
direct labour 直接人工   #IXQ;2%E  
director 董事   U  *I52$  
discount 折扣   nrxN_0 R%  
discount on purchase 進貨折扣   U{_O=S u  
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