[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。   )Ha `>  
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acceptance 承兌   Q Pel n)  
account 賬戶   &mG1V  
accountant 會計員   
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accounting 會計   x/Nh9hh"  
accounting system 會計制度   :n@j"-HA  
accounts payable 應付賬款   |H!kU.f]  
accounts receivable 應收賬款   FCk4[qOp7  
accumulated profits 累積利益   F4Jc7k2  
adjusting entry ?#123;整記錄   {C%#r@6  
adjustment ?#123;整   n!nXM  
administration expense 管理費用   'G6M:IXno  
advances 預付   _8-iO.T+2  
advertising expense 廣告費   Y?1 3_~ K  
agency 代理   ^rHG#^hA  
agent 代理人   ,wyfMOGLt  
agreement 契約   "kYzgi  
allotments 分配數  
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allowance 津貼   7K*\F}2)q  
amalgamation 合併   s8/sH];  
amortization 攤銷   e58  
amortized cost 應攤成本   7W{xK'|]  
annuities 年金   tA*hh"9  
applied cost 已分配成本   Sqc r -  
applied expense 已分配費用   ~v /NG  
applied manufacturing expense 己分配製造費用   m'L7K K-Y)  
apportioned charge 攤派費用   ?PMF]ah  
appreciation 漲價   U',.'"m  
article of association 公司章程   zK*zT$<l  
assessment 課稅   2 /rDi  
assets 資產   dBB;dN  
attorney fee 律師費   W(C\lSE0  
audit 審計   SO~]aFoYt  
auditor 審計員   (%i)A$i6a  
average 平均數   Qh3V[br  
average cost 平均成本   #/Ul W  
bad debt 壞賬   3@d{C^\  
balance 餘額  
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balance sheet 資產負債表   aMUy^
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bank account 銀行賬戶   pPC_ub  
bank balance 銀行結存   Z#2AK63/T  
bank charge 銀行手續費  
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bank deposit 銀行存款   j.'Rm%@u  
bank discount 銀行貼現   GaD]qeS-K  
bank draft 銀行匯票   JTK0#+?  
bank loan 銀行借款   `]+-z+  
bank overdraft 銀行透支   IjK  
bankers acceptance 銀行承兌   ?8j#gYx2  
bankruptcy 破產   l> Mth+,b  
bearer 持票人   @,Re<%\  
beneficiary 受益人   BIFuQ?j3  
bequest 遺產   FqvMi:F  
bill 票據   GN7\p)  
bill of exchange 匯票   {3jV ,S  
bill of lading 提單   QGWfF,q  
bills discounted 貼現票據   P,(Tu.EPk  
bills payable 應付票據   BQs~>}(V  
bills receivable 應收票據   K2W$I H:.  
board of directors 董事會   bZ/4O*B  
bonds 債券   RpAtd^I  
bonus 紅利   |k # ~  
book value 賬面價值   !uC`7a  
bookkeeper 簿記員   v Ft]n  
bookkeeping 簿記   ^kS44pr\Q  
branch office general ledger 支店往來賬戶   q,<AW>  
broker 經紀人   6{XdLI  
brought down 接前   w""5T|  
brought forward 接上頁   R^
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budget 預算   v(HCnC  
by-product 副產品  
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by-product sales 副產品銷售   :HJ@/s!J  
capital 股本   5 M.KF;P  
capital income 資本收益   b),_rr  
capital outlay 資本支出   q}nL'KQ,n  
capital stock 股本   q ;@
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capital stock certificate 股票   !'-|]xx(  
carried down 移後   Fu K(SP3  
carried forward 移下頁   p|W <xFk  
cash 現金   hhS]wM?B  
cash account 現金賬戶   <2\4eusk  
cash in bank 存銀行現金   OMr&f8  
cash on delivery 交貨收款   2MNAY%iT  
cash on hand 庫存現金   v7"Hvp3w  
cash payment 現金支付   wU\3"!^h  
cash purchase 現購   W Ie2j  
cash sale 現沽   if S) < t  
cashier 出?#123;員   Ly0U')D:  
cashiers check 本票   [M^ur%H  
certificate of deposit 存款單折   rC(-dJkV  
certificate of indebtedness 借據   ~MvLrg"i  
certified check 保付支票   ?\HXYCi0r  
certified public accountant 會計師   ,oW8im   
charges 費用   ?c vXuxCm  
charge for remittances 匯水手續費   8a\ Pjk  
charter 營業執照   VTD
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chartered accountant 會計師   nUAs:Q  
chattles 動產   \XG18V&  
check 支票   (Ea)`'/  
che stub 支票存根   QU&b5!;&  
closed account 己結清賬戶   Qi_De '@  
closing 結算   nly`\0C  
closing entries 結賬紀錄   ([-xM%BI6  
closing stock 期末存貨   Q~5!c#r  
closing the book 結賬   "TWNit  
columnar journal 多欄日記賬   t/6t{*-w  
combination 聯合   ]-6=+\]   
commission 佣金   K%Sy~6iD&  
commodity 商品   u>G#{$)  
common stock 普通股   %N"9'g>  
company 公司   </K"\EU  
compensation 賠償   $/sQatic  
compound interest 複利   w3^>{2iqq  
consignee 承銷人   7p}.r J54  
consignment 寄銷   ;rSpM  
consignor 寄銷人   UuV<#N)  
consolidated balance sheet 合併資產負債表   eBD7g-  
consolidated profit and loss account 合併損益表   [l+1zt0w0  
consolidation 合併   erG;M!9\  
construction cost 營建成本   htn"rY(  
construction revenue 營建收入   D4:c)}  
contract 合同   P'prp=JD  
control account 統制賬戶   SX$Nef9p  
copyright 版權   J!Kk7!^|  
corporation 公司   VQ{.Ls2`Z  
cost 成本   49o5"M(  
cost accounting 成本會計   rb+&]  
cost of labour 勞工成本   T)IH4UO  
cost of production 生產成本   kf3yJ
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cost of manufacture 製造成本   P1f?'i?J  
cost of sales 銷貨成本   DU6AlNx  
cost price 成本價格   @:'swO/\<  
credit 貸方   09Sy- je*/  
credit note 收款通知單   A7~~{9  
creditor 債權人   C|kZT<,]  
crossed check 橫線支票   /f!CX|U  
current account 往來活期賬戶  
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current asset 流動資產   LB<,(dyh  
current liability 流動負債   XYbc1+C  
current profit and loss 本期損益   HvWnPh1l  
debit 借方   \W<r`t4v  
debt 債務   c\.8hd=<  
debtor 債務人   O -a`A.  
deed 契據   8ODrW!o  
deferred assets 遞延資產   q?x.P2  
deferred liabilities 遞延負債   p]d3F^*i  
delivery 交貨   R3]Ra&h6N)  
delivery expense 送貨費   qDq gU  
delivery order 出貨單   QdM&M^  
demand draft 即期匯票   \R>!HY  
demand note 即期票據   u!([m; x|  
demurrage charge 延期費   %N!2 _uk5  
deposit 存款   +jcg[|-'/  
deposit slip 存款單   'F'v/G~
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depreciation 折舊   +DwyMzeE  
direct cost 直接成本   YuWsE4$  
direct labour 直接人工   Nl_Sgyx,\  
director 董事   9aw- n*<  
discount 折扣   +zpmy3Q  
discount on purchase 進貨折扣   ni#!Gxw  
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