[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。   |Jny0a/0  
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acceptance 承兌   kxt/I<cs  
account 賬戶   d
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accountant 會計員   0n*D](/NK  
accounting 會計   {_~vf  
accounting system 會計制度   nt$ q< 57  
accounts payable 應付賬款   t"jiLO
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accounts receivable 應收賬款   dK>sHUu  
accumulated profits 累積利益   &6nLnMF8x  
adjusting entry ?#123;整記錄   s%^@@Dk  
adjustment ?#123;整   #O^%u,mJj  
administration expense 管理費用   x% T.0@
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advances 預付   1x^Vv;K  
advertising expense 廣告費   w/csLi.O  
agency 代理   z"f+;1  
agent 代理人   B0D  
agreement 契約   Ik-E_U2  
allotments 分配數   }mpFo2  
allowance 津貼   }/MmuPp  
amalgamation 合併   "D'"uMS`H  
amortization 攤銷   r0*Y~ KHw  
amortized cost 應攤成本   y+nX(@~f
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annuities 年金   YFP<^y=  
applied cost 已分配成本   Ty}Y/jW  
applied expense 已分配費用   c/E'GG%Q%  
applied manufacturing expense 己分配製造費用   P~s u]+  
apportioned charge 攤派費用   C%H?vrR  
appreciation 漲價   2])e}&i  
article of association 公司章程   -`UOqjb]3  
assessment 課稅   slAR<8  
assets 資產   7QRkXs  
attorney fee 律師費   z0@BBXQ`  
audit 審計   ;.=]Ar}  
auditor 審計員   CV)K=Br5&_  
average 平均數   p4D.nB8  
average cost 平均成本   Uo;a$sR  
bad debt 壞賬   b
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balance 餘額   oSIP{lfp2Q  
balance sheet 資產負債表   P=l 7m*m  
bank account 銀行賬戶   D7=Irz!O\7  
bank balance 銀行結存   *Sps^Wl  
bank charge 銀行手續費   WjOP2CVv|  
bank deposit 銀行存款   [9G=x[  
bank discount 銀行貼現   }m&\I  
bank draft 銀行匯票   bj
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bank loan 銀行借款   MV]`[^xQ5  
bank overdraft 銀行透支   oX7_v_:J\R  
bankers acceptance 銀行承兌   <<R2 X1  
bankruptcy 破產   m| 3Q'  
bearer 持票人   Z<,Hz +  
beneficiary 受益人   snYeo?|b  
bequest 遺產   oU se~  
bill 票據   yhrjML2K  
bill of exchange 匯票   #x`K

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bill of lading 提單   *7b? .{  
bills discounted 貼現票據   @saK:z  
bills payable 應付票據   udmLHc  
bills receivable 應收票據   ?TJ4L/"(k6  
board of directors 董事會   sR/y|  
bonds 債券   '2 Y8  
bonus 紅利   z /fSstN  
book value 賬面價值   \ Foo:jON  
bookkeeper 簿記員   ~'F.tB  
bookkeeping 簿記   "Mz#1Laby`  
branch office general ledger 支店往來賬戶   X,bhX/h  
broker 經紀人   5zh6l+S[  
brought down 接前   0!oqP1  
brought forward 接上頁   "!CV
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budget 預算   &XCP@@T  
by-product 副產品   [5ncBY*A7  
by-product sales 副產品銷售   n.t5:SW  
capital 股本   Mdq|:^px  
capital income 資本收益   -*Tf
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capital outlay 資本支出   RA?_j$  
capital stock 股本   maeQ'Sv_&  
capital stock certificate 股票   [XttT  
carried down 移後   eK5~YM:o  
carried forward 移下頁   h=\1ZQKC)  
cash 現金   Zu2`IzrG#  
cash account 現金賬戶   B!&y>Z^$  
cash in bank 存銀行現金   ^4NRmlb  
cash on delivery 交貨收款   %a|Qw(4 \  
cash on hand 庫存現金   N;,zPWa  
cash payment 現金支付   p3
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cash purchase 現購   QUaV;6 4  
cash sale 現沽   /q}(KJX  
cashier 出?#123;員   -v-kFzu  
cashiers check 本票   ?|WoNA~j}`  
certificate of deposit 存款單折   Bex;!1  
certificate of indebtedness 借據   E0/>E  
certified check 保付支票   Hzj8o3  
certified public accountant 會計師   `e fiX^  
charges 費用   p(nO~I2E  
charge for remittances 匯水手續費   #d*0 )w  
charter 營業執照   @3$I  
chartered accountant 會計師   }V*
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chattles 動產   *rbgDaQ  
check 支票   v9FR  
che stub 支票存根   _>n)HG  
closed account 己結清賬戶   -#mN/  
closing 結算   l0;u$  
closing entries 結賬紀錄   W -HOl!)  
closing stock 期末存貨   wEwRW  
closing the book 結賬   S=lCzL;j"  
columnar journal 多欄日記賬   .c&&@>m@.  
combination 聯合   ~(-1mB,  
commission 佣金   Th
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commodity 商品   B9[vv;lzu  
common stock 普通股   otfmM]f  
company 公司   U;TS7A3  
compensation 賠償   1L+hI=\O  
compound interest 複利   w=<E)  
consignee 承銷人   H C,5j)1  
consignment 寄銷   ^*4#ZvpG2  
consignor 寄銷人   ]n>9(Mp!M  
consolidated balance sheet 合併資產負債表   he/rt#  
consolidated profit and loss account 合併損益表   QV.>Cy  
consolidation 合併   \!30t1EZ  
construction cost 營建成本   Fx}v.A5  
construction revenue 營建收入   j,;f#+O`g  
contract 合同   4H;7GNu  
control account 統制賬戶   _>]/.w2=  
copyright 版權   jnbR}a=fJ  
corporation 公司   }!k?.(hpE  
cost 成本   H ?9Bo!  
cost accounting 成本會計   _ Pzgn@D  
cost of labour 勞工成本   yUD@oOVC0  
cost of production 生產成本   R.2i%cU  
cost of manufacture 製造成本   aMGh$\Pg  
cost of sales 銷貨成本    /3k[3  
cost price 成本價格   V6](_ w!  
credit 貸方   \)wVO*9*0  
credit note 收款通知單   DJ7ak>
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creditor 債權人   t#_6 GL  
crossed check 橫線支票   EtPB_!  +  
current account 往來活期賬戶   @BjB Mi,  
current asset 流動資產   p/Q< VV  
current liability 流動負債   A^6z.MdYZ  
current profit and loss 本期損益   Og1\6Q  
debit 借方   N0}[&rE 8  
debt 債務   s.rQiD  
debtor 債務人   X_nbNql  
deed 契據   R!7--]Wcg  
deferred assets 遞延資產   R[6R)#o  
deferred liabilities 遞延負債   ==?%
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delivery 交貨   m<z?6VC  
delivery expense 送貨費   N#jUqm  
delivery order 出貨單   "Dk@-Ac  
demand draft 即期匯票   ~,};FI  
demand note 即期票據   j DEym&-  
demurrage charge 延期費   -c1-vGW/  
deposit 存款   LgX2KU"  
deposit slip 存款單    0 %,W5w  
depreciation 折舊   /O$~)2^h  
direct cost 直接成本   A{B$$7%  
direct labour 直接人工   W^Fkjqpv  
director 董事   f % t N2k  
discount 折扣   F=5vAv1  
discount on purchase 進貨折扣   ]j,o!|rx7  
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