[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。   }TfZ7~o[  
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acceptance 承兌   2NMS'"8  
account 賬戶   V9
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accountant 會計員   zmaf@T
 
accounting 會計   :E`/z@I  
accounting system 會計制度   T rK-XTev  
accounts payable 應付賬款   StZ GKY[Q  
accounts receivable 應收賬款   hq+j8w}<-  
accumulated profits 累積利益   Vcjmj  
adjusting entry ?#123;整記錄   Ns ezUk8'  
adjustment ?#123;整   CCx_
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administration expense 管理費用   %+gK5aVab  
advances 預付   CNU,\>J@$  
advertising expense 廣告費   sKDsps^$  
agency 代理   >(T)9
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agent 代理人  
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agreement 契約   /<zBjvr%%  
allotments 分配數   .l1uqCuB  
allowance 津貼   JO3"$s|t  
amalgamation 合併   :qlc
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amortization 攤銷   .t53+<A  
amortized cost 應攤成本   a
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annuities 年金   .:dy d  
applied cost 已分配成本   X0\O3l*j  
applied expense 已分配費用   "wqN,}bj\  
applied manufacturing expense 己分配製造費用   T)N_~f|  
apportioned charge 攤派費用   'tyblj C  
appreciation 漲價   Kd,8PV*_  
article of association 公司章程   y@GqAN'DK[  
assessment 課稅   g_8A1lt  
assets 資產   KAkD" (!  
attorney fee 律師費   Ov<EOK+^  
audit 審計   )(CZK&<  
auditor 審計員   <?8aM7W7  
average 平均數   yzI`&? P2  
average cost 平均成本   gdr"34%vbM  
bad debt 壞賬   ;-]' OiS;  
balance 餘額   41^=z[k  
balance sheet 資產負債表   +wPXDN#R  
bank account 銀行賬戶   k4i*80  
bank balance 銀行結存   zv.R~lMtY  
bank charge 銀行手續費   ]:"<if gp$  
bank deposit 銀行存款   )/87<Y;o  
bank discount 銀行貼現   ^mp#7OL  
bank draft 銀行匯票   "/ 9EUbca  
bank loan 銀行借款   T5<851rH  
bank overdraft 銀行透支   !{S& "  
bankers acceptance 銀行承兌   3:]c>GPQ  
bankruptcy 破產   >v?&&FhHK<  
bearer 持票人   mZG)#gW[  
beneficiary 受益人   t@"i/@8x$  
bequest 遺產   H\vd0DD;  
bill 票據   sV']p#HK0  
bill of exchange 匯票   Acix`-<  
bill of lading 提單  
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bills discounted 貼現票據   or<n[<D-C  
bills payable 應付票據   I,8f{T!O@"  
bills receivable 應收票據   n5qg6(Tl]  
board of directors 董事會   R"2wop  
bonds 債券   MrU0Jrk4+  
bonus 紅利   =Ts5\1sc>  
book value 賬面價值   on^m2pQ *p  
bookkeeper 簿記員   K`vc&uf  
bookkeeping 簿記   '((pW  
branch office general ledger 支店往來賬戶   ' pN[H\Ia  
broker 經紀人   OL%K AEnD  
brought down 接前   q}xYme4  
brought forward 接上頁   V$?@ z>7  
budget 預算   y&&%%3  
by-product 副產品   d!P3<:+R[  
by-product sales 副產品銷售   tEam6xNf,  
capital 股本   Y W9+.Dc`  
capital income 資本收益   zBjtPtiiI8  
capital outlay 資本支出   "ZYdJHM  
capital stock 股本   *Ei(BrL/;  
capital stock certificate 股票   !'qY  
carried down 移後   h<0&|s*a)  
carried forward 移下頁   ,wYA_1$$H  
cash 現金   m+!T $$W  
cash account 現金賬戶   G2y
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cash in bank 存銀行現金   A||,|He~  
cash on delivery 交貨收款  
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cash on hand 庫存現金   YQ-!>3/)-  
cash payment 現金支付   Q94Lq~?YF  
cash purchase 現購   jY1^I26E  
cash sale 現沽   +Y! P VMF  
cashier 出?#123;員   % |^V)  
cashiers check 本票   oniVC',  
certificate of deposit 存款單折   b4?]/Uy+/  
certificate of indebtedness 借據   4`[2Te>  
certified check 保付支票   fMm.V=/+  
certified public accountant 會計師   |MMaaW^"  
charges 費用   uvMcB9  
charge for remittances 匯水手續費   Kt5k_9
 
charter 營業執照   ^B?brH}  
chartered accountant 會計師   <p5?yF  
chattles 動產   P _x(`H  
check 支票   %y|L'C,ge"  
che stub 支票存根    -]. a0  
closed account 己結清賬戶   nh'TyUd!  
closing 結算   qokCVI-\  
closing entries 結賬紀錄   I83 _x|$FZ  
closing stock 期末存貨   80GBkFjV  
closing the book 結賬   <ebC]2j8cK  
columnar journal 多欄日記賬   H3>49;`  
combination 聯合   90Bn}@t=Q  
commission 佣金   ^JMO POm  
commodity 商品   f2iA5 rCV]  
common stock 普通股   "&%Lhyt  
company 公司   PpLuN12H  
compensation 賠償   .%G>z"Xx  
compound interest 複利   wx*03(|j;  
consignee 承銷人  
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consignment 寄銷   6Z#$(oC  
consignor 寄銷人   =&t]R? F  
consolidated balance sheet 合併資產負債表   w| eVl{~p  
consolidated profit and loss account 合併損益表   6o)RsxN eu  
consolidation 合併   d+WNg2#v  
construction cost 營建成本   Qf($F,)K  
construction revenue 營建收入   
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contract 合同   lj /IN[U/  
control account 統制賬戶   +5x{|!Pn  
copyright 版權   z'&tmje[?  
corporation 公司   gvFs$X*^:  
cost 成本   -, uT8'  
cost accounting 成本會計   b6NGhkr'\  
cost of labour 勞工成本   %Y-5L;MI  
cost of production 生產成本   /hS
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cost of manufacture 製造成本   lO
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cost of sales 銷貨成本   N c(f+8  
cost price 成本價格   ?0tm{qP  
credit 貸方   n
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credit note 收款通知單   ~%
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creditor 債權人   B9dc*  
crossed check 橫線支票   t{-*@8Ke  
current account 往來活期賬戶   L/?jtF:o  
current asset 流動資產   VHm.uL_UW  
current liability 流動負債   2. q\!V}yQ  
current profit and loss 本期損益   &~:+2  
debit 借方   sSy!mtS
 
debt 債務   *]:J @KGf  
debtor 債務人   *?pnTQs^  
deed 契據   0TaN#  
deferred assets 遞延資產   k$|g) [RE  
deferred liabilities 遞延負債   #T=e p0  
delivery 交貨   qVW3oj<2  
delivery expense 送貨費   ws<pBC,m  
delivery order 出貨單   &N X7  
demand draft 即期匯票   }5AA}=  
demand note 即期票據    LP'~7FG  
demurrage charge 延期費   Rn*@)5  
deposit 存款   uD\rmO{  
deposit slip 存款單   I7HGV(  
depreciation 折舊   mu2|%$C;$  
direct cost 直接成本   SLz;5%CPV  
direct labour 直接人工   v7/k0D .  
director 董事   PqMu2 e  
discount 折扣   /r8sL)D+  
discount on purchase 進貨折扣   E/<n"'0ek  
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