[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。    U\~[  
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acceptance 承兌   -}juj;IVv  
account 賬戶   {w^flizY  
accountant 會計員   [P{Xg:0  
accounting 會計   \9/n~/{  
accounting system 會計制度   ()>\D  
accounts payable 應付賬款   :7!/FBd  
accounts receivable 應收賬款   #PA"l`"  
accumulated profits 累積利益   GW{Nc!)  
adjusting entry ?#123;整記錄   RGtUKr'  
adjustment ?#123;整   uYMW5k_,>  
administration expense 管理費用   ZcO!cR&*'J  
advances 預付   a}c(#ZLs  
advertising expense 廣告費   LZ ID|
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agency 代理   "5jZS6A]  
agent 代理人   g}qK$>EPS  
agreement 契約   oaBfq8,;  
allotments 分配數   +uwjZN'9a  
allowance 津貼   a<g zI  
amalgamation 合併   tXKhkt`  
amortization 攤銷   @3S2Xb{ra1  
amortized cost 應攤成本   XLbrE|0A?  
annuities 年金   ~0 FqY&4  
applied cost 已分配成本   x{ZVq 4  
applied expense 已分配費用   sq)Nn&5A  
applied manufacturing expense 己分配製造費用   ypd  
apportioned charge 攤派費用   b8v$*{  
appreciation 漲價   l2`8]Qr   
article of association 公司章程   U0N[~yW(t1  
assessment 課稅   \K?./*  
assets 資產   H[Pb Wy:  
attorney fee 律師費   >LU*F|F]B  
audit 審計   _Wb-&6{  
auditor 審計員   dadMwe_l0  
average 平均數   Q#g s)2  
average cost 平均成本   MB |(,{S  
bad debt 壞賬   (I~,&aBr  
balance 餘額   :6M0`V;L  
balance sheet 資產負債表   [7s5Vt|  
bank account 銀行賬戶   Io"=X!k  
bank balance 銀行結存   X7 ZaQ .  
bank charge 銀行手續費   =k/n  
bank deposit 銀行存款   7e
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bank discount 銀行貼現   ~IWi@m{  
bank draft 銀行匯票   X"1<G3m4  
bank loan 銀行借款   Iw<c 9w8  
bank overdraft 銀行透支    _fyw  
bankers acceptance 銀行承兌   .$OInh  
bankruptcy 破產   ytC{E_
 
bearer 持票人   c,~44Z  
beneficiary 受益人   B]qh22Yib  
bequest 遺產   R$3JbR.  
bill 票據   *HXq`B  
bill of exchange 匯票   ,/ig8~u'c  
bill of lading 提單   ;_SS3q  
bills discounted 貼現票據   D&^:hs@  
bills payable 應付票據   0,A?*CO  
bills receivable 應收票據   .BUl$RW|  
board of directors 董事會   P<&/$x6  
bonds 債券   1aDDl-8,  
bonus 紅利   `i:0dVs  
book value 賬面價值   q7PRJX  
bookkeeper 簿記員   &+^ # `nq  
bookkeeping 簿記   y-X'eCUz  
branch office general ledger 支店往來賬戶   ^+wz
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broker 經紀人   D8#q.OR]  
brought down 接前   =Ffq =<  
brought forward 接上頁   }n7e_qy4  
budget 預算   x
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by-product 副產品   z0UO<Y?9  
by-product sales 副產品銷售   QO>*3,(H,q  
capital 股本   W|Tew-H{h_  
capital income 資本收益   bYgYP|@  
capital outlay 資本支出   ,qHG1#^  
capital stock 股本   U`Ag| R  
capital stock certificate 股票   E9:hK  
carried down 移後   ^MW%&&,BL  
carried forward 移下頁   MGz> ,c^wW  
cash 現金   qR<DQTO<  
cash account 現金賬戶   yk)j;i4@  
cash in bank 存銀行現金   @~XlI1g$i  
cash on delivery 交貨收款   '9dtIW6E  
cash on hand 庫存現金   .:raeDrd  
cash payment 現金支付   V<pqc&f.  
cash purchase 現購   wE \c?*k  
cash sale 現沽   Cr%r<*s  
cashier 出?#123;員   U:|v(U$"?  
cashiers check 本票   kC5,yj  
certificate of deposit 存款單折   %Tb|Yfyr C  
certificate of indebtedness 借據   'nS3o.}  
certified check 保付支票   11T\2&Q  
certified public accountant 會計師   O*v+<|0!l  
charges 費用   -YyH"f  
charge for remittances 匯水手續費   h3IkO h4|h  
charter 營業執照   fYjsSUnf  
chartered accountant 會計師   v`w?QIB]  
chattles 動產   5mNXWg7#]  
check 支票   gc~h!%'.I  
che stub 支票存根   oI~Qo*4eh  
closed account 己結清賬戶   SkA'+(  
closing 結算   P0(~~z&%[  
closing entries 結賬紀錄   FxX3Pq8h  
closing stock 期末存貨   K@~#Gdnl  
closing the book 結賬   5; [|k$ v  
columnar journal 多欄日記賬   IyN9 +  
combination 聯合   +|<&#b0Xd  
commission 佣金   1n(}Q1fa  
commodity 商品   BZc-  
common stock 普通股   3/=QZ8HA&-  
company 公司   J-<B*ot+lX  
compensation 賠償   jGhg~-m  
compound interest 複利   Ur(o&,  
consignee 承銷人   5(7MQuRR  
consignment 寄銷   f{c[_OR  
consignor 寄銷人   r(T/^<  
consolidated balance sheet 合併資產負債表   ZC*d^n]x.  
consolidated profit and loss account 合併損益表   73ljW  
consolidation 合併   AJd.K'=8  
construction cost 營建成本   'm5(MC,  
construction revenue 營建收入   PjW+V`  
contract 合同   m Ap|?n/K  
control account 統制賬戶   p-r%MnT  
copyright 版權   y]_8. 0zM  
corporation 公司   xBfe8lor  
cost 成本   hr6e1Er  
cost accounting 成本會計   =DTOI  
cost of labour 勞工成本   xt,L* B  
cost of production 生產成本   {4aY}= -Q*  
cost of manufacture 製造成本   TK/'
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cost of sales 銷貨成本   \g1@A"  
cost price 成本價格   Q9xx/tUW  
credit 貸方   ~o'#AP#N~  
credit note 收款通知單   =G F  
creditor 債權人   GR[>mkW!M  
crossed check 橫線支票  
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current account 往來活期賬戶   sVdK^|j  
current asset 流動資產   m{.M,Lm:  
current liability 流動負債   kz;_f  
current profit and loss 本期損益   {3(.c, q@  
debit 借方   /+t[,  
debt 債務   '(X[ w=WXy  
debtor 債務人   6Hbf9,vI  
deed 契據   ^+Vk#_2Q  
deferred assets 遞延資產   %s@S|< W  
deferred liabilities 遞延負債   Rw\C0'  
delivery 交貨   %SO%{.}Zf  
delivery expense 送貨費   t<k[W'#  
delivery order 出貨單   k-pEBhOH  
demand draft 即期匯票   B%J%TR_  
demand note 即期票據   rYFau1  
demurrage charge 延期費   7 Y >`-\  
deposit 存款   %;\G@q_p{  
deposit slip 存款單   k gu[!hD1  
depreciation 折舊   -+=:+LhSMb  
direct cost 直接成本   JD{MdhhV  
direct labour 直接人工   Fv)
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director 董事   }t 51U0b%  
discount 折扣   AMD?LjY~  
discount on purchase 進貨折扣   7Fi2^DlgX  
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