[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。    NW9n  
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acceptance 承兌   ^)yTBn,  
account 賬戶   gYAF'?  
accountant 會計員   0[A9b,MMVO  
accounting 會計   SjEAuRDvUz  
accounting system 會計制度   B6P|Z%E;D6  
accounts payable 應付賬款   er.L7  
accounts receivable 應收賬款   Oc?+M 5  
accumulated profits 累積利益   +#J,BKul  
adjusting entry ?#123;整記錄   VObrlOkp  
adjustment ?#123;整   2GmpCy`L"  
administration expense 管理費用   #_ C  
advances 預付   Z(0@1l`Z-`  
advertising expense 廣告費   ~3h-jK?
 
agency 代理   (WlIwKP  
agent 代理人   K!AAGj`  
agreement 契約   1 M3%fW  
allotments 分配數   th5g\h%j*  
allowance 津貼   'BMy8  
amalgamation 合併   qAkx<u  
amortization 攤銷   Tsb{25`+  
amortized cost 應攤成本   |dE -^"_  
annuities 年金   %~|HFYd  
applied cost 已分配成本   L];y}]:F*  
applied expense 已分配費用   w2(guL($  
applied manufacturing expense 己分配製造費用   }A$WO{2  
apportioned charge 攤派費用   4B+9z^oQ  
appreciation 漲價   {4 >mc'dv  
article of association 公司章程   !hxIlVd
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assessment 課稅   #Sg\q8(O  
assets 資產   xom<P+M!|  
attorney fee 律師費   $.St ej1  
audit 審計   2Nc>6  
auditor 審計員   :B*}^g  
average 平均數   % Tn#-  
average cost 平均成本   "R #k~R  
bad debt 壞賬   =8G&3 R  
balance 餘額   >
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balance sheet 資產負債表   t6N*6ld2b  
bank account 銀行賬戶   0Rxe~n1o  
bank balance 銀行結存   f5RE9%.#~  
bank charge 銀行手續費   ^{@!['  
bank deposit 銀行存款    Fnx`Ri  
bank discount 銀行貼現   DmqX"x%P  
bank draft 銀行匯票   G1T^a>tj4  
bank loan 銀行借款   [V#r7a  
bank overdraft 銀行透支   )w~Fo,  
bankers acceptance 銀行承兌   *mG `_9  
bankruptcy 破產   `rY2up#%  
bearer 持票人   jLg@FDb~  
beneficiary 受益人   {-zMHVw=}  
bequest 遺產   z;u> Yz+3  
bill 票據   3cl9wWlJ_E  
bill of exchange 匯票   ]bCq =6ZKR  
bill of lading 提單   w&&2H8  
bills discounted 貼現票據   UnWW/]E  
bills payable 應付票據   #>;FUZuJr  
bills receivable 應收票據   EEy$w1ec  
board of directors 董事會   Zwt;d5U  
bonds 債券   A!W0S  
bonus 紅利   dmrps+L  
book value 賬面價值   1nj(hg  
bookkeeper 簿記員   >v;8~pgO  
bookkeeping 簿記   Y[ reD  
branch office general ledger 支店往來賬戶   @# P0M--X  
broker 經紀人   "LhUxnll  
brought down 接前   s3s4OAY  
brought forward 接上頁   ^o?SM^  
budget 預算   yQS+P8x&|]  
by-product 副產品   PrF}a<:n:  
by-product sales 副產品銷售   lB8il2&  
capital 股本   k4J8O3E  
capital income 資本收益   #eP LOR&q  
capital outlay 資本支出   _K9VMczj  
capital stock 股本   iSRpfU  
capital stock certificate 股票   yKagT$-  
carried down 移後   |rRO@18dA  
carried forward 移下頁   < O*6T%;  
cash 現金   pI +!92Z  
cash account 現金賬戶   8Chj w wB  
cash in bank 存銀行現金   W~T}@T:EN  
cash on delivery 交貨收款   CLD-mx|?  
cash on hand 庫存現金   $V>98M>j  
cash payment 現金支付   V2Q$g^X'  
cash purchase 現購   4S0>-?{  
cash sale 現沽   "e3["'  
cashier 出?#123;員   Id'RL2Kq*&  
cashiers check 本票   !4"sX+z9  
certificate of deposit 存款單折   txql 2  
certificate of indebtedness 借據   t,)N('m}=  
certified check 保付支票   0X2@CPIFf  
certified public accountant 會計師   2g{)AtK$#  
charges 費用   |iFVh$N  
charge for remittances 匯水手續費   S&C1TC  
charter 營業執照   1xJ TWWj-  
chartered accountant 會計師   Ey{%XR+*;  
chattles 動產   v ]Sl<%ry  
check 支票   wu<])&F  
che stub 支票存根   Z!xVgM{  
closed account 己結清賬戶   .ujT!{>v/  
closing 結算   W)j|rz.  
closing entries 結賬紀錄   :yT-9Ze%q  
closing stock 期末存貨   [//R~i?  
closing the book 結賬  
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columnar journal 多欄日記賬   aFiCZHohw  
combination 聯合   ~\nBjM2  
commission 佣金   v}G]X Z8  
commodity 商品   u.p
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common stock 普通股   4Q=ftY<  
company 公司   /e\{   
compensation 賠償   5(2|tJw-H;  
compound interest 複利   p_*M:P1Ma4  
consignee 承銷人   d<w~jP\  
consignment 寄銷   g o5]<4`r  
consignor 寄銷人   M/PFPJ >`  
consolidated balance sheet 合併資產負債表   ,[p T4G  
consolidated profit and loss account 合併損益表   \hO2p6  
consolidation 合併   Uv_N x10  
construction cost 營建成本   7z6b@$,  
construction revenue 營建收入   !2CL1j0(  
contract 合同   "o!{51!'  
control account 統制賬戶   -37a.  
copyright 版權   P=L$;xgp  
corporation 公司   sH,kW|D  
cost 成本   2s*#u<I  
cost accounting 成本會計   $!vxVs9n  
cost of labour 勞工成本   Sydh2d  
cost of production 生產成本   &Wp8u#4L  
cost of manufacture 製造成本   wyx(FinIH  
cost of sales 銷貨成本   IJOvnZ("A  
cost price 成本價格   U;_[b"SW%  
credit 貸方   8GPIZh'0h  
credit note 收款通知單   LL^q1)o  
creditor 債權人   zHWSE7!  
crossed check 橫線支票   LVIAF0kX  
current account 往來活期賬戶   js^ ,(CS  
current asset 流動資產   -${DW^txMZ  
current liability 流動負債   e[u?_h  
current profit and loss 本期損益   >$677  
debit 借方   S-+"@>{HJ  
debt 債務   }F6<w{|  
debtor 債務人   ?[TfpAtQ`  
deed 契據   K`}{0@ilCw  
deferred assets 遞延資產   rjt
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deferred liabilities 遞延負債   %U7.7dSOI;  
delivery 交貨   uy_wp^  
delivery expense 送貨費   aeyNdMk-  
delivery order 出貨單   #H [Bb2(j  
demand draft 即期匯票   t2
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demand note 即期票據   tary6K9K+  
demurrage charge 延期費   3gWvmep1  
deposit 存款   +.B<Hd   
deposit slip 存款單   u*S=[dq  
depreciation 折舊   P`4]-5gE  
direct cost 直接成本   a`9L,8Ve  
direct labour 直接人工   -Ue$T{;RoH  
director 董事   Z0 !5d<   
discount 折扣   2'jOP"G  
discount on purchase 進貨折扣   Zv]x'3J#Y  
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