[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。   \5BI!<  
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acceptance 承兌   i%GjtYjS  
account 賬戶   J/pW*G-U|  
accountant 會計員   c (O+s/  
accounting 會計   R4"["T+L`  
accounting system 會計制度   Wct +T,8  
accounts payable 應付賬款   v(3nBZHv_!  
accounts receivable 應收賬款   YQG[8I  
accumulated profits 累積利益   t48(,  
adjusting entry ?#123;整記錄   l!lt g
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adjustment ?#123;整   LDN'o1$qo  
administration expense 管理費用   e!UR
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advances 預付   ps[TiW{q;  
advertising expense 廣告費   p#HPWW"  
agency 代理   E j@M\  
agent 代理人   w1F7gd  
agreement 契約   6A7UW7/  
allotments 分配數   K2$mz  
allowance 津貼   [3>l^Q|#  
amalgamation 合併   s[ )2z3  
amortization 攤銷   Xw!eB?A  
amortized cost 應攤成本   DKqFe5rw  
annuities 年金   Sdz!J 1  
applied cost 已分配成本   S])YU?e  
applied expense 已分配費用   xojy[c#  
applied manufacturing expense 己分配製造費用   WZ&/l 65J  
apportioned charge 攤派費用   yL^1s\<ddW  
appreciation 漲價   CsS0(n(x  
article of association 公司章程   ',n;ag`c  
assessment 課稅   "5BgajrB  
assets 資產   O?L_9L*  
attorney fee 律師費   '\H{Y[  
audit 審計   ?u` ?_us  
auditor 審計員   j9XY%4.  
average 平均數   i >Hh_q;'  
average cost 平均成本   BhJqMK>'S  
bad debt 壞賬   W%hdS<b  
balance 餘額   l]Jk }.  
balance sheet 資產負債表   >^ 0JlL`XG  
bank account 銀行賬戶   4NUCLr7Y  
bank balance 銀行結存   m{`O.6#O  
bank charge 銀行手續費   yc8FEn!)&  
bank deposit 銀行存款   )I9AF,K  
bank discount 銀行貼現   h ^g"FSzP  
bank draft 銀行匯票   ca*USM  
bank loan 銀行借款   b[$%Wg  
bank overdraft 銀行透支   FjRJSMwO,  
bankers acceptance 銀行承兌   u{"o*udU  
bankruptcy 破產   %+|k
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bearer 持票人    V7 %G?  
beneficiary 受益人   a8rsF  
bequest 遺產   8N4W}YBs  
bill 票據   ?t$sju(\  
bill of exchange 匯票   h`Vb#5ik  
bill of lading 提單   @4^5C-  
bills discounted 貼現票據   @xH|(  
bills payable 應付票據   CTp~bGIv!=  
bills receivable 應收票據   -20 o%t  
board of directors 董事會   I7r{&X) D  
bonds 債券   nS"K dPM  
bonus 紅利   q<o*rcwf^  
book value 賬面價值   .FK[Y? ci#  
bookkeeper 簿記員   p/ pVMR  
bookkeeping 簿記   fc._*y#AS  
branch office general ledger 支店往來賬戶   TyD*m$`y  
broker 經紀人   ~` @dI  
brought down 接前   U2 <*BRJ  
brought forward 接上頁   9m0`;~!  
budget 預算   VQU[5C  
by-product 副產品   EXH{3E54)`  
by-product sales 副產品銷售   &{9'ylv-B)  
capital 股本   7'S/hV%  
capital income 資本收益   %eGxQDIXg  
capital outlay 資本支出   DQP#h5O  
capital stock 股本   GRCc<TM,U  
capital stock certificate 股票   D$q"k"  
carried down 移後   H/Cv?GJF  
carried forward 移下頁   [&| Le;h  
cash 現金   @^a6^*X>  
cash account 現金賬戶   (9*s:)zD-  
cash in bank 存銀行現金   jFM8dl n  
cash on delivery 交貨收款   zT#36+_?  
cash on hand 庫存現金   *=ftg&  
cash payment 現金支付   tPPnW  
cash purchase 現購   Fkuq'C< |Y  
cash sale 現沽   M$ep.<Z1|  
cashier 出?#123;員   7Ro7/PT(  
cashiers check 本票   Re5
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certificate of deposit 存款單折   )&1yt4 x6%  
certificate of indebtedness 借據   s=(~/p#M  
certified check 保付支票   z{d],M  
certified public accountant 會計師   OHssUt  
charges 費用   FH)bE#4  
charge for remittances 匯水手續費   p|,K2^?Y  
charter 營業執照   *h1Zqb  
chartered accountant 會計師   $5G vF1  
chattles 動產   uEWWY t  
check 支票   ?
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che stub 支票存根   r /HKxXT  
closed account 己結清賬戶   cE 8vSQ%  
closing 結算   0!9vGs  
closing entries 結賬紀錄   K6KEdXM4  
closing stock 期末存貨   vY *p][$  
closing the book 結賬   '[-gKn  
columnar journal 多欄日記賬   T~s/@*y9  
combination 聯合   K_{x y#H  
commission 佣金   583ej2HPg  
commodity 商品   h#zx^F1  
common stock 普通股   ~^lQ[x  
company 公司   j8zh^q  
compensation 賠償   BS;rit:  
compound interest 複利   ~53E)ilB  
consignee 承銷人   Vm'ReH  
consignment 寄銷   j8?$Hk  
consignor 寄銷人   j:"+/5rV8  
consolidated balance sheet 合併資產負債表   ^c< <I-o|  
consolidated profit and loss account 合併損益表   u9:;ft{}N  
consolidation 合併   C@pDX>~2=b  
construction cost 營建成本   Wq0h3AjR  
construction revenue 營建收入   Ptzha?}OZ  
contract 合同   lk \|EG  
control account 統制賬戶   u Q&& ?j  
copyright 版權   4S 2I]d  
corporation 公司   }CsUZ&*&  
cost 成本   6'(5pt  
cost accounting 成本會計   P0RMd
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cost of labour 勞工成本   yZxgUF&`  
cost of production 生產成本   b6bmvHD  
cost of manufacture 製造成本   ll1?I8}5|  
cost of sales 銷貨成本   vnk"0d.  
cost price 成本價格   fB1JU1  
credit 貸方   ;&
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credit note 收款通知單   ]WN{8   
creditor 債權人   u):z1b3*?  
crossed check 橫線支票   eWqJ2Tt  
current account 往來活期賬戶   \b.2f+;3  
current asset 流動資產   aP8Im1<A  
current liability 流動負債   -ud~'<k  
current profit and loss 本期損益   PH
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debit 借方   s[n
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debt 債務   IL3,dad'^  
debtor 債務人   >gFF>L>  
deed 契據   }w8h^(+B  
deferred assets 遞延資產   j0=`Jf  
deferred liabilities 遞延負債   i= ~HXr}  
delivery 交貨   @WhcY*R2  
delivery expense 送貨費   U~Ni2|}\C9  
delivery order 出貨單   :b=`sUn<X+  
demand draft 即期匯票   |xQj2?_z*  
demand note 即期票據   m oFK/5cJ  
demurrage charge 延期費   z9h`sY~  
deposit 存款   wIxLr{  
deposit slip 存款單   YH':cze  
depreciation 折舊   C1p |.L?m  
direct cost 直接成本   PwF}yxkI  
direct labour 直接人工   p]!,BoZL  
director 董事   WHbvb3'  
discount 折扣   . Nog.  
discount on purchase 進貨折扣   }xLwv=Ia  
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