[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。   p~w
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acceptance 承兌   {[!<yUJ`S#  
account 賬戶   $S#Z>d*1!  
accountant 會計員   |]< 3cW+  
accounting 會計  
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accounting system 會計制度   T~E;@weR  
accounts payable 應付賬款   8B GZ  
accounts receivable 應收賬款   ]d1'5F][H  
accumulated profits 累積利益   Ih.+-!w  
adjusting entry ?#123;整記錄   'FXM7D   
adjustment ?#123;整   w % Hj'  
administration expense 管理費用   uRb48Qy2  
advances 預付   uMQI Aapb  
advertising expense 廣告費   3'z$@;Ev+  
agency 代理   ;oOTL'Vu  
agent 代理人   H\>{<`sD;f  
agreement 契約   `] 5qIKopL  
allotments 分配數   X M:BMd|  
allowance 津貼   x$d[Ovw-  
amalgamation 合併   :M"+  
amortization 攤銷   lAN&d;NU6Z  
amortized cost 應攤成本   @[;'b$T$  
annuities 年金   1 m'.wh|  
applied cost 已分配成本   @\g}I`_M  
applied expense 已分配費用   pq) =  
applied manufacturing expense 己分配製造費用   !{-W%=Kf  
apportioned charge 攤派費用   hQ|mow@Zmz  
appreciation 漲價   Ic0Sb7c  
article of association 公司章程   IH`Q=Pj  
assessment 課稅   z
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assets 資產   i6#*y!3{  
attorney fee 律師費   4;YP\{u  
audit 審計   XY'=_5t  
auditor 審計員   Y(Qb)>K  
average 平均數   rnK]3Ust  
average cost 平均成本   `Q*`\-8J  
bad debt 壞賬   ZN}`A
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balance 餘額   J
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balance sheet 資產負債表  
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bank account 銀行賬戶   6y^ zC?  
bank balance 銀行結存   ql@2<V{  
bank charge 銀行手續費   p(RF   
bank deposit 銀行存款   O&7.Ry m  
bank discount 銀行貼現   J2
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bank draft 銀行匯票   ?$/:: uo  
bank loan 銀行借款   D/E5
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bank overdraft 銀行透支   /l7 %x.  
bankers acceptance 銀行承兌   fS"u"]j*e  
bankruptcy 破產   lR %#R  
bearer 持票人   AZ!/{1Az  
beneficiary 受益人   9?\cm}^?  
bequest 遺產   F${s EtH  
bill 票據   Osqk#Oh  
bill of exchange 匯票   hF-QbO  
bill of lading 提單   +<\LY(o  
bills discounted 貼現票據   `/WxEu3  
bills payable 應付票據   c^w ^'<  
bills receivable 應收票據   7g*!6-W[  
board of directors 董事會   51ViJdZ  
bonds 債券   3Ws(],Q  
bonus 紅利   PY.HZ/ #d  
book value 賬面價值   M5VW1Ns  
bookkeeper 簿記員   [x)T2sA  
bookkeeping 簿記   %f;v$rsZ  
branch office general ledger 支店往來賬戶   gOg7:VPG  
broker 經紀人   .f$2-5q  
brought down 接前   h!wq&Vi4  
brought forward 接上頁   W"%n5)  
budget 預算   O]XRalkEM  
by-product 副產品   W<q<}RSn  
by-product sales 副產品銷售   &W>\Vl1  
capital 股本   |}d^lQ9  
capital income 資本收益   ,9y6:W%5  
capital outlay 資本支出   S
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capital stock 股本   QI[WXxp  
capital stock certificate 股票   _gVihu  
carried down 移後   ` RY}g;  
carried forward 移下頁   c7+6[y DVE  
cash 現金   ~;oXLCL0})  
cash account 現金賬戶   vL_yM  
cash in bank 存銀行現金   UI=v|<'-  
cash on delivery 交貨收款    !y@\w  
cash on hand 庫存現金   E#P#{_BR^  
cash payment 現金支付   #_ulmB;  
cash purchase 現購   T4W20dxL7  
cash sale 現沽   S<(i/5Z+  
cashier 出?#123;員   ,xU#uyB  
cashiers check 本票   ubB1a_7  
certificate of deposit 存款單折   k:n{AoUc  
certificate of indebtedness 借據   /[ m7~B]QE  
certified check 保付支票   FqJd  
certified public accountant 會計師    2l,>x  
charges 費用   0 -PT%R  
charge for remittances 匯水手續費   ;jxX/c  
charter 營業執照   Pac ^=|h<q  
chartered accountant 會計師   OR&pGoW  
chattles 動產   pOK=o$1V8  
check 支票   GQg 2!s(  
che stub 支票存根   K cex%.  
closed account 己結清賬戶   [DpOI  
closing 結算   !9gpuS[  
closing entries 結賬紀錄   G!`%.tH  
closing stock 期末存貨   _*}D@yy&  
closing the book 結賬   Hva!6vwO%O  
columnar journal 多欄日記賬   =9,mt K~  
combination 聯合   <nJGJ5JJ  
commission 佣金   (f"Qz~R|6_  
commodity 商品    @mw1__?  
common stock 普通股   _9D]1f=&  
company 公司   C2LG@iCIE  
compensation 賠償   [e,xC!2  
compound interest 複利   kPOk.F%)  
consignee 承銷人   0qR#o/~I  
consignment 寄銷   ],AtR1k  
consignor 寄銷人   1<h@^s;  
consolidated balance sheet 合併資產負債表   
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consolidated profit and loss account 合併損益表   u9:sj
 
consolidation 合併   .\H-?6R^  
construction cost 營建成本   7/&taw%i  
construction revenue 營建收入   3K(/=  
contract 合同   <.g)?nj1  
control account 統制賬戶   \Uh/(q7  
copyright 版權   @<P;F  
corporation 公司   $o9^b Z  
cost 成本   ,6y.wNb:F  
cost accounting 成本會計   y-@`3hYM
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cost of labour 勞工成本   >mQD/U  
cost of production 生產成本    l  
cost of manufacture 製造成本   ?b d&Av  
cost of sales 銷貨成本   Bph(\= W  
cost price 成本價格   rSDI .m  
credit 貸方   (|O(BxS  
credit note 收款通知單   !]"M]tyv\  
creditor 債權人   UptKN|S&V  
crossed check 橫線支票   xz:  
current account 往來活期賬戶   Nba1!5:M  
current asset 流動資產   q8_E_s-U,  
current liability 流動負債   /hg^hF  
current profit and loss 本期損益   [)X(Qtk  
debit 借方   DM6(8df(  
debt 債務   kFQo[O]  
debtor 債務人   rU>l(O'b  
deed 契據   {2xc/   
deferred assets 遞延資產   aa ]|  
deferred liabilities 遞延負債   Oxu}W%BF*  
delivery 交貨   Cjt].XR@  
delivery expense 送貨費   /5KY6XxR  
delivery order 出貨單   1=_?Wg:  
demand draft 即期匯票   H5vg s2R  
demand note 即期票據   BDL[C<d(  
demurrage charge 延期費   s Wj:m)  
deposit 存款   }q_Iep  
deposit slip 存款單   heES [  
depreciation 折舊   U2Siw  
direct cost 直接成本   "V:RKH`  
direct labour 直接人工   , Sf:R4=  
director 董事   L$Xkx03lz>  
discount 折扣   FKtCUq,:  
discount on purchase 進貨折扣   d<]eJ{  
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