[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。   r9'[7b1l  
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acceptance 承兌   #?j sC)  
account 賬戶   z+{qQ!  
accountant 會計員   Y%;X7VxU*  
accounting 會計   9Ffam#  
accounting system 會計制度   40h$- VYT/  
accounts payable 應付賬款   Zd>sdS`#r  
accounts receivable 應收賬款   fe98Y-e  
accumulated profits 累積利益   9&AO  
adjusting entry ?#123;整記錄   RO,TNS~  
adjustment ?#123;整   nW7: ]  
administration expense 管理費用   aaT3-][  
advances 預付   6AG]7d<  
advertising expense 廣告費   ng!cK<p  
agency 代理   1ruI++P  
agent 代理人   Hy&Z0W'
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agreement 契約   WcNQF!f  
allotments 分配數   Td'(RV  
allowance 津貼   pTwzVz~  
amalgamation 合併   ^Z?m)qxvB  
amortization 攤銷   >RkaFcq  
amortized cost 應攤成本   [Tp?u8$p`  
annuities 年金   zdRVAcrwQ  
applied cost 已分配成本   4A6Y \ZXI  
applied expense 已分配費用   t:fz%IOe  
applied manufacturing expense 己分配製造費用   `hkvxt  
apportioned charge 攤派費用   ;'8P/a$  
appreciation 漲價   phjM(lmCo  
article of association 公司章程   RBn/7  
assessment 課稅   vxEi C:&]  
assets 資產   vu\W5M  
attorney fee 律師費   8VMA~7^  
audit 審計   xsj,l@Ey  
auditor 審計員   XNJZ~Mowb  
average 平均數   VPYLDg.'  
average cost 平均成本   w a(Y[]V  
bad debt 壞賬   1bCE~,tD  
balance 餘額   l_Lz9k  
balance sheet 資產負債表   s0f+AS|}  
bank account 銀行賬戶   ~^Cx->l  
bank balance 銀行結存   -@"3`u v"  
bank charge 銀行手續費   K}re{y  
bank deposit 銀行存款   :p/=KI_  
bank discount 銀行貼現   1Ys=KA-!_x  
bank draft 銀行匯票   E2>{seZ  
bank loan 銀行借款   A&t8C8,  
bank overdraft 銀行透支   Za|iU`e\  
bankers acceptance 銀行承兌   fGlvum  
bankruptcy 破產   E0
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bearer 持票人   ;7:} iKU  
beneficiary 受益人   Sc>mw   
bequest 遺產   e72Fz#<q  
bill 票據   bTimJp [b  
bill of exchange 匯票   FXJ0 G>F  
bill of lading 提單   6LCtWX  
bills discounted 貼現票據   ^7aqe*|vm  
bills payable 應付票據   V4V`0I  
bills receivable 應收票據   ?DUim1KG  
board of directors 董事會   !?JZ^/u  
bonds 債券   @e3+Gs  
bonus 紅利   `KA==;0  
book value 賬面價值   ZL<X*l2  
bookkeeper 簿記員   !\R5/-_UU  
bookkeeping 簿記   JT0j2_*Rr  
branch office general ledger 支店往來賬戶   }? / Blr  
broker 經紀人   ]j>xQm\  
brought down 接前   qSr]d`7@  
brought forward 接上頁   uE')<fVX(  
budget 預算   yl~;!  
by-product 副產品   PzSLE>Q  
by-product sales 副產品銷售   D=z~]a31!  
capital 股本   wz`% (\  
capital income 資本收益   u.X]K:Yow  
capital outlay 資本支出   kiM:( =5  
capital stock 股本   /ZV2f3;t  
capital stock certificate 股票   Pq [_(Nt  
carried down 移後   h6D4CT  
carried forward 移下頁   i&>^"_4rc  
cash 現金   <jV,VKL#  
cash account 現金賬戶   Gb`)d  
cash in bank 存銀行現金   D8L5t<^1R  
cash on delivery 交貨收款   1<_][u@  
cash on hand 庫存現金   qG;tD>jy  
cash payment 現金支付   =|E "  
cash purchase 現購   5eff3qrH{  
cash sale 現沽   L'{W|Xb+  
cashier 出?#123;員   C5dM`_3L  
cashiers check 本票   hE(R[hc  
certificate of deposit 存款單折   X|{ Tljn  
certificate of indebtedness 借據   ~#)hqU'  
certified check 保付支票   " 7^nRJy  
certified public accountant 會計師   S3%2T  
charges 費用   L3Y,z3/  
charge for remittances 匯水手續費   {OPEW`F  
charter 營業執照   ' J@J$#6  
chartered accountant 會計師   J "I,]
  
chattles 動產   2QaE&8vW  
check 支票   L/:l>Ko>7  
che stub 支票存根   _rYW|*cIF  
closed account 己結清賬戶   Mrrpm%Y  
closing 結算   :%sBY0 yF  
closing entries 結賬紀錄   L&kCI`Tb  
closing stock 期末存貨   Vhv' Z\  
closing the book 結賬   gDU!dT  
columnar journal 多欄日記賬   b69nj  
combination 聯合   p($vM^_<"  
commission 佣金   IzTJ7E*i  
commodity 商品   rlKR <4H  
common stock 普通股   aDRcVA$*  
company 公司   =8 @DYz'  
compensation 賠償   a U(.LC  
compound interest 複利   ?]D&D:Z?I  
consignee 承銷人   iUcX\ uW  
consignment 寄銷   ys=} V|  
consignor 寄銷人   |-V:#1wR.]  
consolidated balance sheet 合併資產負債表   i,;JI>U  
consolidated profit and loss account 合併損益表   DehjV6t  
consolidation 合併   o+.L@3RT4  
construction cost 營建成本   @!OXLM   
construction revenue 營建收入   u1X^#K$nu'  
contract 合同   0
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control account 統制賬戶   yq;[1O_9C  
copyright 版權   VrRF2(Kn?  
corporation 公司   +45SKu=  
cost 成本   P{A})t7  
cost accounting 成本會計   PI*@.kqR-  
cost of labour 勞工成本   hY zP6?K"  
cost of production 生產成本   gPCf+>X{  
cost of manufacture 製造成本   r&8aB85  
cost of sales 銷貨成本   ![B|Nxq}@  
cost price 成本價格   q~9-A+n  
credit 貸方   %l!A%fn(  
credit note 收款通知單   X?t;uZI^  
creditor 債權人   
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crossed check 橫線支票   F62 uDyY  
current account 往來活期賬戶   qj_0 td$  
current asset 流動資產   } TU r96  
current liability 流動負債   6,YoP|@0  
current profit and loss 本期損益   >G|RVB  
debit 借方   Dazm8_x  
debt 債務   E&cC2(w  
debtor 債務人   v Z]j%c@  
deed 契據   eXKEx4rU  
deferred assets 遞延資產   *xxk70Cb  
deferred liabilities 遞延負債   ^Saf z8-3o  
delivery 交貨   ftRFG  
delivery expense 送貨費   3]vVuQK.  
delivery order 出貨單   K/*R}X  
demand draft 即期匯票   z"mVE T  
demand note 即期票據   yP3I^>AZ3  
demurrage charge 延期費   By@65KmR"  
deposit 存款   _3%$E.Q  
deposit slip 存款單   P+f}r^4
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depreciation 折舊   "mBM<rEn*  
direct cost 直接成本   fCUx93,>z  
direct labour 直接人工   ZS+m}.,whQ  
director 董事   T9$~tv,5F  
discount 折扣   DRm`y>.  
discount on purchase 進貨折扣   K*5gb^Ul  
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