[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。   \CL`j  
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acceptance 承兌   >#'6jm
 
account 賬戶   c" l~=1Dr  
accountant 會計員   MDlCU  
accounting 會計   PvM<#zq_  
accounting system 會計制度   l"-D@]"  
accounts payable 應付賬款   ~(^
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accounts receivable 應收賬款   a5)+5  
accumulated profits 累積利益   M,9WF)p)V  
adjusting entry ?#123;整記錄   DQ~@=%?ni  
adjustment ?#123;整   Ywni2-)<  
administration expense 管理費用   7W>T= @  
advances 預付   gt ?&!S^  
advertising expense 廣告費   c{E-4PYbah  
agency 代理   ^yX W.s  
agent 代理人   H95V U"  
agreement 契約   "?Y0Ng[  
allotments 分配數   $Fo ,$  
allowance 津貼   {C3bCVQ]o  
amalgamation 合併   ZF`ckWT:-N  
amortization 攤銷   S-1}3T%  
amortized cost 應攤成本   P}PSS#nn  
annuities 年金   2Zl65  
applied cost 已分配成本   Mn=_lhWK  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   wM|-u/9+  
apportioned charge 攤派費用   ;[|x5o/<  
appreciation 漲價   )~Q$ tM`  
article of association 公司章程   y_'8m9Qy)  
assessment 課稅   fpzTv3D=I  
assets 資產   s_]rje8`  
attorney fee 律師費   @P8q= j}l9  
audit 審計   zgO
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auditor 審計員   V9MA)If>  
average 平均數   
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average cost 平均成本   jHFdDw|N`  
bad debt 壞賬   zRKg>GG`  
balance 餘額   UgUW 4x'+  
balance sheet 資產負債表   ^EB}e
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bank account 銀行賬戶   is6JS^Q  
bank balance 銀行結存   k<St:X%.O  
bank charge 銀行手續費   yeW|Ux:  
bank deposit 銀行存款   C|>#|5XaF  
bank discount 銀行貼現   h+vKai  
bank draft 銀行匯票   Pukq{/27  
bank loan 銀行借款   5Po.&eS  
bank overdraft 銀行透支   f[X>?{q  
bankers acceptance 銀行承兌   10a=[\ Q  
bankruptcy 破產   H kg0;)  
bearer 持票人   1e&`m~5K+  
beneficiary 受益人   2\7]EW  
bequest 遺產   kQj8;LU  
bill 票據   1sgoT f%  
bill of exchange 匯票    Im#3sn  
bill of lading 提單   [H"Ods
~_`  
bills discounted 貼現票據   q'W`t>2 T  
bills payable 應付票據   jx-W$@  
bills receivable 應收票據   }g`A*y;t  
board of directors 董事會   b]J_R"}  
bonds 債券   s(zG.7*3n  
bonus 紅利   / ]I]  
book value 賬面價值   DB?[h
<^m  
bookkeeper 簿記員   ((H}d?^AJ  
bookkeeping 簿記   ]A_)&`"Cb  
branch office general ledger 支店往來賬戶   643 O(0a  
broker 經紀人   (+9@j(  
brought down 接前   f}@]dFr  
brought forward 接上頁   >0f5Mjug  
budget 預算   c|I{U[(U  
by-product 副產品   &<L+;k~P%  
by-product sales 副產品銷售   h88 3pe
=  
capital 股本   oW-luC+  
capital income 資本收益   >SccoI  
capital outlay 資本支出   H1q>UU:  
capital stock 股本   jtd{=[STU  
capital stock certificate 股票   or(Z-8a_  
carried down 移後   'a4xi0**I  
carried forward 移下頁   }B"kJNxV  
cash 現金   _7 n+j  
cash account 現金賬戶   YRB,jwne  
cash in bank 存銀行現金   =m:0#&t,*  
cash on delivery 交貨收款   z<)?8tAgq  
cash on hand 庫存現金   5<&<61[A  
cash payment 現金支付   l'$AmuGj  
cash purchase 現購   tdEu4)6  
cash sale 現沽   E4WoKuE1$  
cashier 出?#123;員   3{ `fT5]U  
cashiers check 本票   fLPB *y6  
certificate of deposit 存款單折   \+ K ^G  
certificate of indebtedness 借據   PF4Cs3m/  
certified check 保付支票  
lQ@2s[  
certified public accountant 會計師   uI+h9j$vS  
charges 費用   ]2tX'=X  
charge for remittances 匯水手續費   IUI>/87u  
charter 營業執照    8sE@?,  
chartered accountant 會計師   MTa.Ubs  
chattles 動產   }`>u+iH#a  
check 支票   (3 B; V  
che stub 支票存根   #Mi>f4T;  
closed account 己結清賬戶   fU$zG"a_  
closing 結算   F!N;4J5u  
closing entries 結賬紀錄   17J|g.]m-&  
closing stock 期末存貨   M]eH JZ~v  
closing the book 結賬   wS8qua  
columnar journal 多欄日記賬   qksN {t  
combination 聯合   ,p0R4gi  
commission 佣金   n z+DPk["  
commodity 商品   }9{6{TD  
common stock 普通股   kE/>Ys@w  
company 公司   m &s0Ub  
compensation 賠償   ,HR~oT^  
compound interest 複利   ]"aC wr   
consignee 承銷人   F@&q4whaVD  
consignment 寄銷   "o%N`Xlx  
consignor 寄銷人   +d]}  
consolidated balance sheet 合併資產負債表   irpO(>LK  
consolidated profit and loss account 合併損益表   8%2*RKj  
consolidation 合併   HuCH`|v-  
construction cost 營建成本   omY%sQ{)  
construction revenue 營建收入   #;>J<>  
contract 合同   iC$~v#2  
control account 統制賬戶   [\eUCt F  
copyright 版權   <#LH
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corporation 公司   EzwYqw  
cost 成本   61b,+'-  
cost accounting 成本會計   ME{i-E4  
cost of labour 勞工成本   ]#TL~u[  
cost of production 生產成本   }8 fG+H.  
cost of manufacture 製造成本   d{I|4h  
cost of sales 銷貨成本   ,)u}8ty3j  
cost price 成本價格   
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credit 貸方   ^pAqe8u _  
credit note 收款通知單   j<4J_wE  
creditor 債權人   0g~WM  
crossed check 橫線支票   Hk(w\   
current account 往來活期賬戶   ~1i,R1_\Y  
current asset 流動資產   5fSDdaO  
current liability 流動負債   ,r+=>vre  
current profit and loss 本期損益   'R99kL/.N  
debit 借方   FK;\Nce&  
debt 債務   p~$\@8@  
debtor 債務人   u3w `(3{<  
deed 契據   D3vdO2H  
deferred assets 遞延資產   !nC Z,  
deferred liabilities 遞延負債   &}wKC:L SP  
delivery 交貨   VNx}ADXu]  
delivery expense 送貨費   ycIT=AFYqd  
delivery order 出貨單   _|x%M}O},  
demand draft 即期匯票   &>p2N  
demand note 即期票據   qXCl6Yo8  
demurrage charge 延期費   >pT92VN  
deposit 存款   v5RS<?o  
deposit slip 存款單   ?9 m3y0  
depreciation 折舊   LX!16a@SxA  
direct cost 直接成本   t?  yMuK  
direct labour 直接人工   X_
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director 董事   HkGzy
Dt  
discount 折扣   i=#r JK=  
discount on purchase 進貨折扣   3q{
H=6  
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