[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。   Rp4BU"&sU  
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acceptance 承兌   5e~{7{  
account 賬戶   2=UTH%1D  
accountant 會計員   *|.y
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accounting 會計   )MX1776kU  
accounting system 會計制度   xVwi }jtG|  
accounts payable 應付賬款   dA MilTo  
accounts receivable 應收賬款   )eedfb1
  
accumulated profits 累積利益   szM=U$jKq  
adjusting entry ?#123;整記錄   3vvFF]D5k  
adjustment ?#123;整   "351s3ff  
administration expense 管理費用   XH Zu>[  
advances 預付   H&>>]DD  
advertising expense 廣告費   ,a?\i JNb  
agency 代理   ss M9t  
agent 代理人   F" #3 s=  
agreement 契約   f^yLwRUD  
allotments 分配數   ]P ?#lO6  
allowance 津貼   ;]`NR  
amalgamation 合併   vng8{Mx90*  
amortization 攤銷   4 *2>R8SX~  
amortized cost 應攤成本   dQ2i{A"BKz  
annuities 年金   J|
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applied cost 已分配成本   B#V4  
applied expense 已分配費用   }?ac<> u&  
applied manufacturing expense 己分配製造費用   PTV`=vtj  
apportioned charge 攤派費用   .qU%SmQ^  
appreciation 漲價   q'8@ 0FT0  
article of association 公司章程   0_xcrM  
assessment 課稅   b<8J;u<  
assets 資產   [8J}da}  
attorney fee 律師費   2*
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audit 審計   H fmMf^c  
auditor 審計員   gu%'M :Xe  
average 平均數   cd%g]T)#1  
average cost 平均成本   JMe[ .Sx  
bad debt 壞賬   ^}pREe c=  
balance 餘額   uC8T!z  
balance sheet 資產負債表   _/w-gL{  
bank account 銀行賬戶   h,jAtL!  
bank balance 銀行結存   #,9TJ:~N  
bank charge 銀行手續費   -H]f@|AOw  
bank deposit 銀行存款   O=?X%m #  
bank discount 銀行貼現   l$_+WC*wp  
bank draft 銀行匯票   ~ X(xa  
bank loan 銀行借款   Oj|p`Dzh  
bank overdraft 銀行透支   arH\QPaka'  
bankers acceptance 銀行承兌   hy`)]>9z~  
bankruptcy 破產   kx#L<  
bearer 持票人   r#Oz0=0u  
beneficiary 受益人   r
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bequest 遺產   M{k
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bill 票據   !5 :[XvI#  
bill of exchange 匯票   ob5nk^y  
bill of lading 提單   Ol5xyj  
bills discounted 貼現票據   qN,FX#DP  
bills payable 應付票據   9PfU'm|
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bills receivable 應收票據   ZJ}LnPr  
board of directors 董事會   U\GZ  
bonds 債券   ^{+:w:g  
bonus 紅利  
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book value 賬面價值   zMqEMx9  
bookkeeper 簿記員   aZCT|M1  
bookkeeping 簿記   B]}V$*$\?  
branch office general ledger 支店往來賬戶   h9smviU7u  
broker 經紀人   2}C>{*}yQ  
brought down 接前   Y_YIJ@  
brought forward 接上頁   g~D6.OZU  
budget 預算   ,%G2>PBt  
by-product 副產品   +rO<'H:umJ  
by-product sales 副產品銷售   ?Pw\&q  
capital 股本   ^nZ2p$  
capital income 資本收益   #]/T9:  
capital outlay 資本支出   05LQh  
capital stock 股本   ?v~3zHK  
capital stock certificate 股票   'm? x2$u8  
carried down 移後   AF JY!ou~6  
carried forward 移下頁   =9@yJ9c-  
cash 現金   i1Sc/  
cash account 現金賬戶   9 +Hb`  
cash in bank 存銀行現金   _%%"Y}  
cash on delivery 交貨收款   % x;!s=U  
cash on hand 庫存現金   xyWdzc](p  
cash payment 現金支付   U+M?<4J)"  
cash purchase 現購   !#s7 F  
cash sale 現沽   zFQkUgb  
cashier 出?#123;員   ,T[ +omo  
cashiers check 本票   &V{,D))6[  
certificate of deposit 存款單折   YEoT_>A$dB  
certificate of indebtedness 借據   1Sk6[h'CL  
certified check 保付支票   |CqJ2  
certified public accountant 會計師   ^#nWgo7{7  
charges 費用   ?Gw89r  
charge for remittances 匯水手續費   Y. tFqzo3  
charter 營業執照   7V``f:#d  
chartered accountant 會計師   3m7V6##+  
chattles 動產   *9wHH-#  
check 支票   ^}\R]})w"  
che stub 支票存根   DN0b.*[`3  
closed account 己結清賬戶   4ux5G`oL  
closing 結算   dph6aN(49  
closing entries 結賬紀錄   dV
  
closing stock 期末存貨   MCG~{#`  
closing the book 結賬   A6.'1OD  
columnar journal 多欄日記賬   _oVA0@#n  
combination 聯合   Bz~h-  
commission 佣金   N,$o'\l  
commodity 商品   }"
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common stock 普通股   0lN8#k>H  
company 公司   W/Q%%)J  
compensation 賠償   Rx-i.EtZ  
compound interest 複利   X;>} ;Li
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consignee 承銷人   2MeavTr  
consignment 寄銷   [ Ulo; #P  
consignor 寄銷人   kn|
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consolidated balance sheet 合併資產負債表   0+i,,^x.  
consolidated profit and loss account 合併損益表   E=trJge  
consolidation 合併   !WnI`  
construction cost 營建成本   >L4$DKO  
construction revenue 營建收入   r
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contract 合同   _S1uJ~j;E  
control account 統制賬戶   nJg2O@mRJ  
copyright 版權   #ySx
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corporation 公司   Q6>( Z  
cost 成本   #::vMnT  
cost accounting 成本會計   *^_!W'T{j  
cost of labour 勞工成本   _,~zy9{,  
cost of production 生產成本   e84TLU?~  
cost of manufacture 製造成本   *?&O8SSBH  
cost of sales 銷貨成本   o-=lHtR  
cost price 成本價格   CU_06A|
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credit 貸方   &X(-C9'j  
credit note 收款通知單   &N;6G`3  
creditor 債權人   sA lgp2-  
crossed check 橫線支票   a|
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current account 往來活期賬戶   SiT &p  
current asset 流動資產   `I$A;OPK7  
current liability 流動負債   `_i-BdW  
current profit and loss 本期損益   gs>cx]>  
debit 借方   ^+<uHd>  
debt 債務   D IN PAyY  
debtor 債務人   -Ma"V  
deed 契據    ]plC  
deferred assets 遞延資產   Km-B=6*QY  
deferred liabilities 遞延負債   hNy S  
delivery 交貨   {{,%p#/b  
delivery expense 送貨費   ]"6<"1)  
delivery order 出貨單   X
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demand draft 即期匯票   06$9Uz9  
demand note 即期票據   _I!&w!3oM  
demurrage charge 延期費   *Rd&4XG  
deposit 存款   P+UK@~D+G  
deposit slip 存款單   *93 N0m4Rl  
depreciation 折舊   uX[

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direct cost 直接成本   k_B^2=  
direct labour 直接人工   X;NTz75  
director 董事   ewg WzB9c  
discount 折扣   3F1Z$d(  
discount on purchase 進貨折扣   !Ao
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