[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。   |aI|yq)  
d{iu+=NXz  
acceptance 承兌   f"ZqA'KB#  
account 賬戶   R\9>2*w  
accountant 會計員   KA|&Q<<{@  
accounting 會計   $I)Tk`=  
accounting system 會計制度   v5&xY2RI7  
accounts payable 應付賬款   \yJZvhUk  
accounts receivable 應收賬款   2cs?("8e%  
accumulated profits 累積利益   'WKu0Yi^'  
adjusting entry ?#123;整記錄   b[J-ja.   
adjustment ?#123;整   {+ @ms$z  
administration expense 管理費用   wq:b j=j  
advances 預付   rt5oRf:wY  
advertising expense 廣告費   [ -9)T  
agency 代理   W\I$`gyC/  
agent 代理人   tl{]gz  
agreement 契約   &57qjA,8<  
allotments 分配數   ,GdxUld  
allowance 津貼   { &\J)oZ  
amalgamation 合併   -vv
 
amortization 攤銷   qO :U]\P  
amortized cost 應攤成本   pX>ua5Z  
annuities 年金   zVp[YOS&c  
applied cost 已分配成本   U=haXx4N  
applied expense 已分配費用   DH
h+%|e  
applied manufacturing expense 己分配製造費用   v?Z'[l  
apportioned charge 攤派費用   2k.S[?)  
appreciation 漲價   17V\2=Io  
article of association 公司章程   L"""\5Bn(  
assessment 課稅   / p"U  
assets 資產   0=N4O!X9
 
attorney fee 律師費   _N>wzk J  
audit 審計   q Axf5  
auditor 審計員   bh=
\  
average 平均數   M,b<B_$  
average cost 平均成本   YYTO,4  
bad debt 壞賬   4u3 \xR?w6  
balance 餘額   t! 6\7Vm/  
balance sheet 資產負債表   EHH|4;P6  
bank account 銀行賬戶   #rhVzN-?)W  
bank balance 銀行結存   |RHO+J  
bank charge 銀行手續費   WafdE  
bank deposit 銀行存款   Q9`s_4  
bank discount 銀行貼現   S 3{Dn  
bank draft 銀行匯票   '4af ],  
bank loan 銀行借款   qJ\X~5{  
bank overdraft 銀行透支   &tlR~?$e*  
bankers acceptance 銀行承兌   `y1BTe&  
bankruptcy 破產   0^J*+  
bearer 持票人   1P5*wNF  
beneficiary 受益人   ,$HHa
oog  
bequest 遺產   MB} :GY?  
bill 票據   -6uH.  
bill of exchange 匯票   X tJswxw`K  
bill of lading 提單   o &CghF  
bills discounted 貼現票據   R!sNg   
bills payable 應付票據   Vil@?Y"  
bills receivable 應收票據   Wl,%&H2S<  
board of directors 董事會   /DLr(  
bonds 債券   48lzOG  
bonus 紅利   {&u Rd?(  
book value 賬面價值   ?2H{^\<(e  
bookkeeper 簿記員   XZF%0g2$b  
bookkeeping 簿記   iYkRo>3!QX  
branch office general ledger 支店往來賬戶   B#J{F  
broker 經紀人   #uQrJh1o8  
brought down 接前   j1'\R+4U  
brought forward 接上頁   lTn

;3'  
budget 預算   )$MS 0[?  
by-product 副產品   `2pO5B50  
by-product sales 副產品銷售   #N; 
$  
capital 股本   .=?Sz*3  
capital income 資本收益   Vz%"9`r  
capital outlay 資本支出   1oB$MQoc  
capital stock 股本   G?>qd}]y0L  
capital stock certificate 股票   Tsu\oJ[  
carried down 移後   LOe4c0C6Ca  
carried forward 移下頁   )m|C8[u  
cash 現金   P~&O4['<  
cash account 現金賬戶   B<A:_'g  
cash in bank 存銀行現金   N[>:@h  
cash on delivery 交貨收款   fv:L\ N1u  
cash on hand 庫存現金   'T%IvJ#Xu  
cash payment 現金支付   )sqaR^  
cash purchase 現購   STv(kQs  
cash sale 現沽  
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cashier 出?#123;員   KUbJe)}g  
cashiers check 本票   %cS#+aK6M'  
certificate of deposit 存款單折   2%bhW,?I  
certificate of indebtedness 借據   ,A
k ^nX  
certified check 保付支票   6s'[{Ov  
certified public accountant 會計師   yj>){NcX  
charges 費用   cnbo+U  
charge for remittances 匯水手續費   S 9WawI  
charter 營業執照   'wa g |-
  
chartered accountant 會計師   Ec+22X  
chattles 動產   ~M*7N@D  
check 支票   0(\p
<qq  
che stub 支票存根   9-B@GFB;8  
closed account 己結清賬戶   k@
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closing 結算   "= FIFf  
closing entries 結賬紀錄   ,d OMW+{  
closing stock 期末存貨   B.El a  
closing the book 結賬   *}7U`Aa  
columnar journal 多欄日記賬   Q^nG0<q+  
combination 聯合   (yfXMp,x  
commission 佣金   Vfb<o"BQk  
commodity 商品   [ ynuj3G V  
common stock 普通股   C
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company 公司   ^mA J[^%  
compensation 賠償   _<Xg C\4O|  
compound interest 複利   y!F:m=x<  
consignee 承銷人   %,XI]+d  
consignment 寄銷   v C^>p5F  
consignor 寄銷人   )mj<{Td`  
consolidated balance sheet 合併資產負債表   $]Jf0_  
consolidated profit and loss account 合併損益表   @$Yb#$/  
consolidation 合併   r-*l1([eW  
construction cost 營建成本   6`1k ^  
construction revenue 營建收入   nVNs][  
contract 合同   :fhB*SYK  
control account 統制賬戶   KLW&bJ$|j  
copyright 版權   vpi l$Uq  
corporation 公司   <W?WUF  
cost 成本   sLNNcj(Cy>  
cost accounting 成本會計   hc"6u\>  
cost of labour 勞工成本   2av*o~|J*:  
cost of production 生產成本   { b[
tA, >  
cost of manufacture 製造成本   sSNCosb  
cost of sales 銷貨成本   C]M7GHe1q  
cost price 成本價格   5 1"8Py  
credit 貸方   =Aj"j-r&{  
credit note 收款通知單   ]uAS+shQ&  
creditor 債權人   h+5@I%WX  
crossed check 橫線支票   sx:Hv1d  
current account 往來活期賬戶   g(nK$,c  
current asset 流動資產   6vF/e#},  
current liability 流動負債   J,9%%S8/C  
current profit and loss 本期損益   jK e.gA  
debit 借方   }{A?PHV5  
debt 債務   1EQvcw#  
debtor 債務人   zx 7#)*  
deed 契據   RNvQ  
deferred assets 遞延資產   ^:+ Rg}]W^  
deferred liabilities 遞延負債   !8o\.uyi  
delivery 交貨   l!/!?^8|f  
delivery expense 送貨費   JS PW>W"  
delivery order 出貨單   G@B*E%$9  
demand draft 即期匯票   =E!x~S;N  
demand note 即期票據   g9`[Y~  
demurrage charge 延期費   Nkx0CG*  
deposit 存款   P
sp^@  
deposit slip 存款單   jx'
2N~$  
depreciation 折舊   ,& [7u9@  
direct cost 直接成本   i_NJ -K  
direct labour 直接人工   <$Ztik1  
director 董事   jAZ >mo[  
discount 折扣   cFDxjX?~  
discount on purchase 進貨折扣   }f]b't  
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