[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。   &zUo",}9  
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acceptance 承兌   dqPJ 2j $\  
account 賬戶   us$~6  
accountant 會計員   0vDP-qJV-  
accounting 會計   'X{7b <  
accounting system 會計制度   b(K.p?bt  
accounts payable 應付賬款   IRXpk6|  
accounts receivable 應收賬款   /|BzpIfpN  
accumulated profits 累積利益   nhQ.U>&-M  
adjusting entry ?#123;整記錄   x4Eq5"F7}  
adjustment ?#123;整   "'s`?  
administration expense 管理費用   tz._* n83  
advances 預付   67Ge}6*2pd  
advertising expense 廣告費   7zpwP  
agency 代理   dzggl(  
agent 代理人   W:hR81ci  
agreement 契約   S\GG(#b!  
allotments 分配數   90teXxg=|  
allowance 津貼   h.=YAcR0D  
amalgamation 合併   Hq6VwQu?  
amortization 攤銷   6 3Kec  
amortized cost 應攤成本   T3wR0,  
annuities 年金   UV@<55)K  
applied cost 已分配成本   ?9 2+(s  
applied expense 已分配費用   K\=bpc"Fy  
applied manufacturing expense 己分配製造費用   Ab8~'<F$B  
apportioned charge 攤派費用   ]X@/0  
appreciation 漲價   \ssuO  
article of association 公司章程   
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assessment 課稅   B<LQ;n+  
assets 資產   g)xzy^2e  
attorney fee 律師費   ]qhVxeUm  
audit 審計   P4Wd=Xoz6  
auditor 審計員   _/P"ulNb  
average 平均數   RhX 2qsva-  
average cost 平均成本   dax|4R  
bad debt 壞賬   I\`:
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balance 餘額   irgjq/&d  
balance sheet 資產負債表   Q Gn4AW_  
bank account 銀行賬戶   {tF=c0Z  
bank balance 銀行結存   tgc&DT;E  
bank charge 銀行手續費   DEqk9Exk`  
bank deposit 銀行存款   /8J2,8vZ  
bank discount 銀行貼現   \MK)dj5uUJ  
bank draft 銀行匯票   =@w};e#D  
bank loan 銀行借款   AY,6Ddw  
bank overdraft 銀行透支   *E+)mB"~  
bankers acceptance 銀行承兌   5j,)}AYO  
bankruptcy 破產   H*;J9{  
bearer 持票人   $?ke "  
beneficiary 受益人   ;bkS0Vmg  
bequest 遺產   V4/eGh_T  
bill 票據   F''4j 8  
bill of exchange 匯票  
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bill of lading 提單   NM[w=  
bills discounted 貼現票據   QF!K$?EU[  
bills payable 應付票據   $5%tGFh  
bills receivable 應收票據   Ho\K %#u
 
board of directors 董事會   3)__b:7J  
bonds 債券   q35%t61Lc  
bonus 紅利   d=N5cCqq  
book value 賬面價值   kX 5v!pm[  
bookkeeper 簿記員   @fbvu_-].  
bookkeeping 簿記   tul5:}x3
 
branch office general ledger 支店往來賬戶   zSDiJ$Xk  
broker 經紀人   h, +2Mc<  
brought down 接前   b>Vs5nY!  
brought forward 接上頁   ~EE*/vX  
budget 預算   ?HZ+fS,-  
by-product 副產品   /rKrnxw  
by-product sales 副產品銷售   tv\P$|LV`8  
capital 股本   D#^v=U  
capital income 資本收益   Gd:fWz(  
capital outlay 資本支出   *kZJ  
capital stock 股本   F RS@-P  
capital stock certificate 股票   Z +I[  
carried down 移後   [rE,fR   
carried forward 移下頁   k. px  
cash 現金   * Fp )/Ih  
cash account 現金賬戶   pz.<5  
cash in bank 存銀行現金   S WYiI  
cash on delivery 交貨收款   J=zh+oLCV  
cash on hand 庫存現金   7&|fD{:4U  
cash payment 現金支付   b3y@!_'c  
cash purchase 現購   J|,| *t  
cash sale 現沽   V..m2nQj  
cashier 出?#123;員   |]\qI  
cashiers check 本票   b`18y cVME  
certificate of deposit 存款單折   xxiEL2"`>  
certificate of indebtedness 借據   6Dw[n   
certified check 保付支票   {.Nt#l  
certified public accountant 會計師   }g>&l.2X  
charges 費用   !oM1  
charge for remittances 匯水手續費   qo$<&'r  
charter 營業執照   IjJ3C J<  
chartered accountant 會計師   AR/`]"'  
chattles 動產   7tit>dJ  
check 支票   nJA\P1@m  
che stub 支票存根   %J2u+K  
closed account 己結清賬戶   k\zNh<^  
closing 結算   6M259*ME  
closing entries 結賬紀錄   v3.JG]zLpP  
closing stock 期末存貨   0&c12W|B<L  
closing the book 結賬   OW1[Y-o[  
columnar journal 多欄日記賬   #}e)*(  
combination 聯合   '1/uf;OXIH  
commission 佣金   8 :Z3Q  
commodity 商品   WAkKbqJV  
common stock 普通股   Yl>@(tu)|  
company 公司   UT]LF#.(  
compensation 賠償   <:>a51HBX  
compound interest 複利   ;`s/|v  
consignee 承銷人   "aAzG+NM  
consignment 寄銷   %3'80u6BCJ  
consignor 寄銷人   !XzRV?Ih;  
consolidated balance sheet 合併資產負債表   $6BXoh!  
consolidated profit and loss account 合併損益表   Dgp"RUP  
consolidation 合併   N [E t  
construction cost 營建成本   b@z/6y!  
construction revenue 營建收入   BEifUgCh  
contract 合同   0.t;i4  
control account 統制賬戶   co@Q   
copyright 版權   ? vk;b!  
corporation 公司    d,+d8X  
cost 成本   
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cost accounting 成本會計   |BF4F5wC?  
cost of labour 勞工成本   $WrDZU 2z  
cost of production 生產成本   f{k2sU*uBE  
cost of manufacture 製造成本   6\/C]![%  
cost of sales 銷貨成本   iI&J_Y{1a_  
cost price 成本價格   y` 7BR?l  
credit 貸方   (A/ V(.!  
credit note 收款通知單   l#V"14y  
creditor 債權人   |f?tyQ  
crossed check 橫線支票   X0Xs"--}  
current account 往來活期賬戶   "*XR'9~7  
current asset 流動資產   &37QUdp+p  
current liability 流動負債   Fl<BCJY  
current profit and loss 本期損益   %R-"5?eTtu  
debit 借方   SWPr5h  
debt 債務   T>.*c6I b  
debtor 債務人   ^szCf|SM  
deed 契據   Nt'(JAZ;  
deferred assets 遞延資產   pRc@0^G  
deferred liabilities 遞延負債   \C~Y  
delivery 交貨   pDrM8)r
 
delivery expense 送貨費   ~t.*B& A  
delivery order 出貨單   G>d@lt  
demand draft 即期匯票   W6 f*>  
demand note 即期票據   $ R,7#7bG  
demurrage charge 延期費   ^e8~e
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deposit 存款   4}gqtw:  
deposit slip 存款單   .@gv}`>  
depreciation 折舊   R
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direct cost 直接成本   Iyz};7yVI  
direct labour 直接人工   XGbtmmQG  
director 董事   ZlUd^6|:3  
discount 折扣   59FAhEg  
discount on purchase 進貨折扣   Qf6Vj,~N  
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