[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。   # Jdip)  

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acceptance 承兌   IN%>46e`  
account 賬戶    #Ejly2C,  
accountant 會計員   e-e{-pB6  
accounting 會計   G0Wd"AV+  
accounting system 會計制度   v,D_^?]@  
accounts payable 應付賬款   rM?D7a{q  
accounts receivable 應收賬款   mSj
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accumulated profits 累積利益   ^mJvB[ u|  
adjusting entry ?#123;整記錄   8 W$="s2  
adjustment ?#123;整   ZH0f32K  
administration expense 管理費用   Vbj?:29A  
advances 預付   &\"fH+S  
advertising expense 廣告費   tLvli>y@  
agency 代理   z!3Z^d`  
agent 代理人   4X\*kF%  
agreement 契約   5t<]|-i!  
allotments 分配數   3?O|X+$p
 
allowance 津貼   vlPE8U =  
amalgamation 合併   xc/|#TC8?  
amortization 攤銷   I2W2B3D` c  
amortized cost 應攤成本   BphF+'CM  
annuities 年金   (C3d<a\:  
applied cost 已分配成本   4O`h%`M  
applied expense 已分配費用   IL\mFjZ'  
applied manufacturing expense 己分配製造費用   >|'6J!Op  
apportioned charge 攤派費用   8@A[`5  
appreciation 漲價   _bd#C   
article of association 公司章程   0sUc6_>e  
assessment 課稅   sN g"JQ  
assets 資產   vJCL m/}*  
attorney fee 律師費   j |i6/Pk9J  
audit 審計   <+b:  
auditor 審計員   ..T (9]h  
average 平均數   3>(` Y  
average cost 平均成本   0K2[E^.WN  
bad debt 壞賬   BE+YqT  
balance 餘額   "J.jmR;  
balance sheet 資產負債表   Ck:J  
bank account 銀行賬戶   y?JbJ  
bank balance 銀行結存   9F+bWo_m  
bank charge 銀行手續費   2G-? P"4l@  
bank deposit 銀行存款   
TkBBHg;  
bank discount 銀行貼現   C5M-MZaS  
bank draft 銀行匯票   :L[6a>"neE  
bank loan 銀行借款   ul%bo%&~  
bank overdraft 銀行透支   etoE$2c  
bankers acceptance 銀行承兌   0?7uqS#L  
bankruptcy 破產   ?c2TT Q  
bearer 持票人   q"Md)?5N  
beneficiary 受益人   %:,=J  
bequest 遺產   Z:v1?v  
bill 票據   H_j<%VW  
bill of exchange 匯票   |gVO Iq  
bill of lading 提單   J:u|8>;  
bills discounted 貼現票據   nAg(lNOWN  
bills payable 應付票據   )1vojp 4Za  
bills receivable 應收票據   ~ YK<T+  
board of directors 董事會   8Vn6* Xn  
bonds 債券   )|{{}w~`  
bonus 紅利   o.5j@dr  
book value 賬面價值   vxeT[/6i  
bookkeeper 簿記員   JqUVGEg  
bookkeeping 簿記   gJ&
!w8v.  
branch office general ledger 支店往來賬戶   nsT|,O  
broker 經紀人   *[H+8/n_  
brought down 接前   2mUu3fZ  
brought forward 接上頁   wB)+og-^1f  
budget 預算   lnDDFsA  
by-product 副產品   {K:Utdu($q  
by-product sales 副產品銷售   hwzUCh 5!  
capital 股本   p*0Ve21i,  
capital income 資本收益   gQuw|u  
capital outlay 資本支出   ?iX=2-  
capital stock 股本   7fay:_  
capital stock certificate 股票   @__;RVQ  
carried down 移後   r?!xL\C\  
carried forward 移下頁   .Y|\7%(  
cash 現金   6p"c^  
cash account 現金賬戶   IDh`0/i]  
cash in bank 存銀行現金   6^|6V  
cash on delivery 交貨收款   JP4Moq~r   
cash on hand 庫存現金   yj~"C$s  
cash payment 現金支付   H/k W :k  
cash purchase 現購   .$0Ob<.  
cash sale 現沽   FIjET1{
 
cashier 出?#123;員   O->eg  
cashiers check 本票   ak) -OL1  
certificate of deposit 存款單折   pV6HQ:y1  
certificate of indebtedness 借據    +Rgw
+o  
certified check 保付支票   x acLlX+  
certified public accountant 會計師   Qcy`O m^2  
charges 費用   U 0RfovJ  
charge for remittances 匯水手續費   nb_^3K]r  
charter 營業執照   =&pN8PEn\  
chartered accountant 會計師   <83gn :$  
chattles 動產   @$P!
#z  
check 支票   `4H9f&8(  
che stub 支票存根   Qe$>Jv5  
closed account 己結清賬戶   K$cIVsfr  
closing 結算   3Jm'q,TC  
closing entries 結賬紀錄   B  bw1k  
closing stock 期末存貨   r.b6E%D  
closing the book 結賬   -1  
columnar journal 多欄日記賬   5ek%d  
combination 聯合   _IV@
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commission 佣金   R.H\b!  
commodity 商品   IZ0$=aB7  
common stock 普通股   7NB 9Vu|gD  
company 公司  
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compensation 賠償   `4.sy +2  
compound interest 複利   m"(d%N7  
consignee 承銷人   @JEmybu  
consignment 寄銷   _S2^;n?  
consignor 寄銷人   C9U{ ^  
consolidated balance sheet 合併資產負債表   rz}l<t~H  
consolidated profit and loss account 合併損益表   $Oe58  
consolidation 合併   8I\eromG  
construction cost 營建成本   r!$NZ2I  
construction revenue 營建收入   7~ese+\smG  
contract 合同   G;HlII9x[  
control account 統制賬戶   \678Nx  
copyright 版權   5o| !f  
corporation 公司   !mxh]x<e  
cost 成本   C^" Hj  
cost accounting 成本會計   U `9\P2D`/  
cost of labour 勞工成本   };m7FO  
cost of production 生產成本   bp>ps@zFq  
cost of manufacture 製造成本   ?4>y2!OC9  
cost of sales 銷貨成本   "YzTMKu  
cost price 成本價格   Sq|1f?_gU  
credit 貸方   StZRc\k  
credit note 收款通知單   KTK6#[8A  
creditor 債權人   V2s}<uG  
crossed check 橫線支票   q9brpbg_  
current account 往來活期賬戶   sIRrEea  
current asset 流動資產   :.S41S   
current liability 流動負債   G#n^@kc*,  
current profit and loss 本期損益   +%#MrNM'  
debit 借方   R_Gq8t$  
debt 債務   8<-oJs_o+  
debtor 債務人   Dd# SUQ  
deed 契據   380->  
deferred assets 遞延資產   2b4pOM7W  
deferred liabilities 遞延負債   QR5,_wJ&  
delivery 交貨   sK 1m9  
delivery expense 送貨費   H@2v<e@  
delivery order 出貨單   %V%#y $l  
demand draft 即期匯票   y/}VtD  
demand note 即期票據   P\X=*  
demurrage charge 延期費   7 xp1\j0  
deposit 存款   kh?#={]Z  
deposit slip 存款單   L`\`NNQC  
depreciation 折舊   ?St=7a(D  
direct cost 直接成本   E7yf[/it  
direct labour 直接人工   A:.IBctsd  
director 董事   t$y&=v  
discount 折扣   Jl>at  
discount on purchase 進貨折扣   g2aT`=&Z  
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