[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。   xh-o}8*n"  
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acceptance 承兌   I@\lN&HC  
account 賬戶   Ng &% o  
accountant 會計員   {L971W_L  
accounting 會計   :]K4KFM  
accounting system 會計制度   DDQx g  
accounts payable 應付賬款   1y&\5kB  
accounts receivable 應收賬款   >dXGee>'M  
accumulated profits 累積利益   ]|pe>:gf'  
adjusting entry ?#123;整記錄   t|?ez4/{z  
adjustment ?#123;整   *][`@@->  
administration expense 管理費用   yZ7&b&2nLn  
advances 預付   AOZP*\k  
advertising expense 廣告費   K`eCDvlH  
agency 代理   ^
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agent 代理人   u2I*-K  
agreement 契約   ZmqKQO  
allotments 分配數   ]OhiYU4  
allowance 津貼   &A/]pi-\  
amalgamation 合併   8LJ8 }%*  
amortization 攤銷   *tFHM &a  
amortized cost 應攤成本   `cn#B BV  
annuities 年金   x^qVw5{n  
applied cost 已分配成本   ;<Sd~M4f  
applied expense 已分配費用   !.$I["/=  
applied manufacturing expense 己分配製造費用   m,28u3@r  
apportioned charge 攤派費用   .#!lP/.eQP  
appreciation 漲價   ;LfXi 8)  
article of association 公司章程   lgAoJ[  
assessment 課稅   %QH$ipM  
assets 資產   .<?GS{6 N  
attorney fee 律師費   yF:1( 4  
audit 審計   jdP2Pf^^  
auditor 審計員   X #dmo/L8  
average 平均數   M7\szv\Zc=  
average cost 平均成本   234p9A@  
bad debt 壞賬   M.D1XX1/  
balance 餘額   BR_1MG'{)$  
balance sheet 資產負債表   >=lC4Tu  
bank account 銀行賬戶   qbr$>xH  
bank balance 銀行結存   +QavYqPF  
bank charge 銀行手續費   w(Ovr`o?9t  
bank deposit 銀行存款   YMyfL8bO  
bank discount 銀行貼現   ;O5zUl-`  
bank draft 銀行匯票   %Xd[(Q)  
bank loan 銀行借款   :VBV&l` [  
bank overdraft 銀行透支   `7Q<'oK  
bankers acceptance 銀行承兌   %Xg4b6<9  
bankruptcy 破產   ssA`I<p#  
bearer 持票人   NYUL:Tp  
beneficiary 受益人   ;+
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bequest 遺產   5~U/  
bill 票據   Kn{4;Xk\  
bill of exchange 匯票   /N+dQe  
bill of lading 提單   GVr1`l  
bills discounted 貼現票據   6wRd<]C  
bills payable 應付票據   l4YbKnp]  
bills receivable 應收票據   2nObl
'ec  
board of directors 董事會   wu6;.xTLl  
bonds 債券   Wb_J(!da  
bonus 紅利   M ?4 9TOQA  
book value 賬面價值   *R,5h2;  
bookkeeper 簿記員   h*
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bookkeeping 簿記   rKc9b<Ir  
branch office general ledger 支店往來賬戶   bj^5yX;2  
broker 經紀人   \K{ z  
brought down 接前   3*bU6$|5FP  
brought forward 接上頁   >uB?rGcM  
budget 預算   Jr4Ky<G_i  
by-product 副產品   {z|)Njhg  
by-product sales 副產品銷售   ,Vax&n+J  
capital 股本   pF
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capital income 資本收益   gg/-k;@ Rf  
capital outlay 資本支出   59L\|OR  
capital stock 股本   jd"@t*ZV  
capital stock certificate 股票   c#]4awHU  
carried down 移後   lFj]4  
carried forward 移下頁   S+6.ZZ9
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cash 現金   (E3b\lST  
cash account 現金賬戶   zI uJ-8T"  
cash in bank 存銀行現金   =%O6:YM   
cash on delivery 交貨收款   m7V/zn
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cash on hand 庫存現金   8W7J3{d  
cash payment 現金支付   On?v|10r'  
cash purchase 現購   ^ +\d z  
cash sale 現沽   e>OoyD Z@R  
cashier 出?#123;員   .V<+v-h  
cashiers check 本票   $wa{~'  
certificate of deposit 存款單折   {Mk6T1Bkq  
certificate of indebtedness 借據   ]N]!o#q}L  
certified check 保付支票   gJ+'W1$/  
certified public accountant 會計師   +=h:Vb8  
charges 費用   #X$\&,Yn"  
charge for remittances 匯水手續費    K5 z<3+  
charter 營業執照   ?j.,Nw4FC  
chartered accountant 會計師   yPp9\[+^j  
chattles 動產   d-ko ^Y0  
check 支票   w JqMa9|  
che stub 支票存根   >R_& Ouh:  
closed account 己結清賬戶   G_JA-@i%  
closing 結算   TX/Xt7#R:  
closing entries 結賬紀錄   ej d(R+  
closing stock 期末存貨   _f,C[C[e&  
closing the book 結賬   T!{w~'=F  
columnar journal 多欄日記賬   FV!
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combination 聯合   0mVNQxHI  
commission 佣金   ="H%6S4'  
commodity 商品   wlvgg  
common stock 普通股   Ax@$+/Z!  
company 公司   gQuw1  
compensation 賠償   kD%( _K5  
compound interest 複利   l'qg8  
consignee 承銷人   gD?l-RT>  
consignment 寄銷   .< FH>NW)  
consignor 寄銷人   Q&;9x?e  
consolidated balance sheet 合併資產負債表   :cECRm*  
consolidated profit and loss account 合併損益表   +sA2WK]  
consolidation 合併   q`-N7 ,$T  
construction cost 營建成本   eByz-,{P  
construction revenue 營建收入  
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contract 合同   ;'K5J9k  
control account 統制賬戶   J8(lIk:e  
copyright 版權   x,-75  
corporation 公司   !.gIHY  
cost 成本   ^CX6&d  
cost accounting 成本會計   Y.UFbrv  
cost of labour 勞工成本   ,4$>,@WW~  
cost of production 生產成本   AT3Mlz~7#  
cost of manufacture 製造成本   /~?*=}c^m  
cost of sales 銷貨成本   )akoa,#%6c  
cost price 成本價格   t:Q*gWRh  
credit 貸方   4$<JHo @.  
credit note 收款通知單   fr3d  
creditor 債權人   WT=;:j  
crossed check 橫線支票   <'*LRd$1  
current account 往來活期賬戶   teF9Q+*~  
current asset 流動資產   KpGhQdR#  
current liability 流動負債   niyV8
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current profit and loss 本期損益   u#.2w) !D  
debit 借方   oc`H}Wvn  
debt 債務   X"Swi&4  
debtor 債務人   (A#^l=su  
deed 契據   oPM96 (  
deferred assets 遞延資產   PZ9I`P!C  
deferred liabilities 遞延負債   R 9\*#c  
delivery 交貨   Yq KCeg  
delivery expense 送貨費   ;_(4Q*Yx  
delivery order 出貨單   L4HI0Mx  
demand draft 即期匯票   bG#>uE J-  
demand note 即期票據   fZF@k5*\  
demurrage charge 延期費   &QgR*,5eo  
deposit 存款   i/4>2y9/F4  
deposit slip 存款單   &8lZNv8;(p  
depreciation 折舊   +e``OeXog  
direct cost 直接成本   |{ip T SH  
direct labour 直接人工   L8B!u9%  
director 董事   0(HU}I  
discount 折扣   (<9u-HF#  
discount on purchase 進貨折扣   ms]sD3z/W+  
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