[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。   fgHsg@33N  
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acceptance 承兌   /q/^B>]  
account 賬戶   :_+U[k(#  
accountant 會計員   Lmw)Ts>  
accounting 會計   x}x)h3e  
accounting system 會計制度   L:Faq1MG  
accounts payable 應付賬款  
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accounts receivable 應收賬款   n"Jj'8k  
accumulated profits 累積利益   ^PMA"!n8  
adjusting entry ?#123;整記錄   ~
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adjustment ?#123;整   0rif,{"  
administration expense 管理費用   D7c+/H@PF  
advances 預付   IWwOP{ <ZQ  
advertising expense 廣告費   m
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agency 代理   f/Z-dM\e  
agent 代理人   tA9Ew{3s  
agreement 契約   i?)bF!J  
allotments 分配數   QX_![
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allowance 津貼   %f(4 jQ0I  
amalgamation 合併   U8%IpI;  
amortization 攤銷   v
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amortized cost 應攤成本   j-qg{oIJ  
annuities 年金   h645;sb0  
applied cost 已分配成本   ?wjk=h
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applied expense 已分配費用   R1.Y x?  
applied manufacturing expense 己分配製造費用   #;m^DX QZn  
apportioned charge 攤派費用   5cl^: Ua  
appreciation 漲價   )a+bH</'  
article of association 公司章程   psS
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assessment 課稅   =YtK@+| i  
assets 資產   j9cB<atL  
attorney fee 律師費   WJ 'lYl0+7  
audit 審計   ,3)JZ M  
auditor 審計員   d Z+7S`{  
average 平均數   <YWu/ \{KT  
average cost 平均成本   =Hj3o_g-  
bad debt 壞賬   EAF\7J*  
balance 餘額   g7eI;Tpv  
balance sheet 資產負債表   472 'P  
bank account 銀行賬戶   IEfm>N-]  
bank balance 銀行結存   -'i[/{  
bank charge 銀行手續費   Gr3 q  
bank deposit 銀行存款   dtXt Z!g2  
bank discount 銀行貼現   ](IOn:MuDE  
bank draft 銀行匯票   'n?"f|G  
bank loan 銀行借款   IY?o \vC  
bank overdraft 銀行透支   i_I`  
bankers acceptance 銀行承兌   $=C `V  
bankruptcy 破產   j\.e6&5%SS  
bearer 持票人   viVn  
beneficiary 受益人   XU}" h&>  
bequest 遺產   U/7jK40  
bill 票據   9s*UJIL  
bill of exchange 匯票   f1d<xGx  
bill of lading 提單   /4+*!X  
bills discounted 貼現票據   YT@H^=  
bills payable 應付票據   ![Vrbe P  
bills receivable 應收票據   qtP*O#1q  
board of directors 董事會   cr^R9dv  
bonds 債券   lI5>d(6p  
bonus 紅利   >waA\C}  
book value 賬面價值    yT(86#st  
bookkeeper 簿記員   aCBq
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bookkeeping 簿記   UG<<.1JL  
branch office general ledger 支店往來賬戶   gOaK7A  
broker 經紀人   ^brh\M,:@  
brought down 接前   MOIVt) ZY  
brought forward 接上頁   zXd#kw;  
budget 預算   Qb:.WMj[q+  
by-product 副產品   mNX0BZ  
by-product sales 副產品銷售   wJ7Fnj>u%  
capital 股本   I#zL-RXT  
capital income 資本收益   F< ,"{L  
capital outlay 資本支出   14y>~~3C4  
capital stock 股本   ?Y9VviC  
capital stock certificate 股票   z}p*";)A  
carried down 移後   fqol-{F.V  
carried forward 移下頁   f{'NO`G  
cash 現金    o7AI  
cash account 現金賬戶   D,s[{RW+q  
cash in bank 存銀行現金   57$/Dn  
cash on delivery 交貨收款   a$ Ghb]  
cash on hand 庫存現金   @9MrTP  
cash payment 現金支付   ;i 3C  
cash purchase 現購   QmsS,Zljo  
cash sale 現沽   )/{~&LU  
cashier 出?#123;員   N&u(9Fxn  
cashiers check 本票    V#+J4
 
certificate of deposit 存款單折   LM".
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certificate of indebtedness 借據   p vu% p8  
certified check 保付支票   z'EphL7r  
certified public accountant 會計師   M5]$w]Ny9  
charges 費用   `h1>rP  
charge for remittances 匯水手續費  
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charter 營業執照   P;e@<O  
chartered accountant 會計師   CWnRRZ}r  
chattles 動產   I4zm{ 1g  
check 支票   .r-kH&)"GU  
che stub 支票存根   A2B]E,JMp  
closed account 己結清賬戶   By0Zz  
closing 結算   m] @
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closing entries 結賬紀錄   o(xt%'L`t  
closing stock 期末存貨   t%Y}JKLR  
closing the book 結賬   hHsO?([99  
columnar journal 多欄日記賬   'ExQG$t  
combination 聯合   w{Y:p[}  
commission 佣金   W-vEh  
commodity 商品   et6@);F  
common stock 普通股   a3BlydSlf  
company 公司   `mKK1x  
compensation 賠償   <9?`zo$y  
compound interest 複利   }4xz,oN  
consignee 承銷人   Vj_z"t7q  
consignment 寄銷   zMAlZ[DN  
consignor 寄銷人   97VS xhr  
consolidated balance sheet 合併資產負債表   Z`@< O%  
consolidated profit and loss account 合併損益表   p%CcD]o  
consolidation 合併   H=_k|# /  
construction cost 營建成本   l' a<k"  
construction revenue 營建收入   h/#s\>)T  
contract 合同   P Z+Rz1x  
control account 統制賬戶   0I>[rxal  
copyright 版權   Y;q['h  
corporation 公司   1?T^jcny:M  
cost 成本   XO4rrAYvW  
cost accounting 成本會計   IZ+ZIR@}ci  
cost of labour 勞工成本   \H .1I=<  
cost of production 生產成本   (t-JGye>  
cost of manufacture 製造成本   @!Q\| <  
cost of sales 銷貨成本   u_ym=N57`  
cost price 成本價格   8x <; AL|`  
credit 貸方   n0=[N'Tw3  
credit note 收款通知單   _l](dqyuN(  
creditor 債權人   d##'0yg  
crossed check 橫線支票   `T$CUlt6  
current account 往來活期賬戶   8'Bik  
current asset 流動資產   ITEd[ @^d  
current liability 流動負債   ;S^7Q5-  
current profit and loss 本期損益   sVT\e*4m}  
debit 借方   gA:N>w&<X  
debt 債務   {@`Z`h"N  
debtor 債務人   E3o J
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deed 契據   :jljM(\  
deferred assets 遞延資產   'B$qq[l]S  
deferred liabilities 遞延負債   WiclG8l  
delivery 交貨   /g]m ,Y{OI  
delivery expense 送貨費   ZG)%vB2c  
delivery order 出貨單   (]p,Z<f  
demand draft 即期匯票   C<\O;-nHH  
demand note 即期票據   l+i9)Fc<i  
demurrage charge 延期費   i.*Utm`1"e  
deposit 存款   <YBA 7i  
deposit slip 存款單   lzStJ,NPqn  
depreciation 折舊   MzO4Yv"A  
direct cost 直接成本   F m{`?!  
direct labour 直接人工   vOYG&)Jm  
director 董事   S,TK;g
 
discount 折扣   R} aHo0r  
discount on purchase 進貨折扣   sDvtk]4o-4  
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