[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。   UA>=# $  
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acceptance 承兌   $n\Pw  
account 賬戶   J(7#yg%5  
accountant 會計員   `i.BB jx`  
accounting 會計   [wGj?M}  
accounting system 會計制度   (RddR{mX  
accounts payable 應付賬款   6'^_ *n  
accounts receivable 應收賬款   m5K?oV@n  
accumulated profits 累積利益   cOVj @z  
adjusting entry ?#123;整記錄   )~ (*q  
adjustment ?#123;整   /ZvP.VW&  
administration expense 管理費用   8A>OQR  
advances 預付   >8f~2dH2%  
advertising expense 廣告費   y )QLR<wf  
agency 代理   :zY4phR  
agent 代理人   &6eo;8 `U  
agreement 契約   EF0v!XW  
allotments 分配數   (GJtTp~2C4  
allowance 津貼   9\Ii$Mp  
amalgamation 合併   rzfLp  
amortization 攤銷   @8L5UT  
amortized cost 應攤成本   TM)INo^  
annuities 年金   AO-5>r  
applied cost 已分配成本   4ag
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applied expense 已分配費用   fap`;AuwK  
applied manufacturing expense 己分配製造費用   R"B{IWQi  
apportioned charge 攤派費用   R(1:I@<?E  
appreciation 漲價   zp}7p~#k^  
article of association 公司章程   (i~UH04r>s  
assessment 課稅   V*vQNPey  
assets 資產   \5ls <=S.  
attorney fee 律師費   )+_Vx}O:}  
audit 審計   1j?P$%p  
auditor 審計員   f:>y'#P  
average 平均數   )U&9d   
average cost 平均成本   Z/Rp?Jz\j/  
bad debt 壞賬   .S k+"iH 5  
balance 餘額   z?byNd8  
balance sheet 資產負債表  
JRl=j2z  
bank account 銀行賬戶   (xfc_h*xA  
bank balance 銀行結存   ha :l-<a  
bank charge 銀行手續費   cY?|RXNmZ  
bank deposit 銀行存款   s= Fp[>qA  
bank discount 銀行貼現   \s=r[0tj!  
bank draft 銀行匯票   vjEDd`jYZ  
bank loan 銀行借款   , $7-SN  
bank overdraft 銀行透支   XZE(& (s  
bankers acceptance 銀行承兌   >Pw5!i\  
bankruptcy 破產   TU|#Pz7n-Z  
bearer 持票人   (\6E.Z#  
beneficiary 受益人   JwG(WLb:  
bequest 遺產   'uu*DgEr  
bill 票據   #u&fUxM:AS  
bill of exchange 匯票   CFpBosoFt^  
bill of lading 提單   "laf:Ty1  
bills discounted 貼現票據   %\JGDM*m  
bills payable 應付票據   ,rB(WKU  
bills receivable 應收票據   v "l).G?  
board of directors 董事會   lNX*s E .  
bonds 債券   #}7T$Va  
bonus 紅利   <"3q5ic/Z  
book value 賬面價值   J!C \R
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bookkeeper 簿記員   Ed=/w6<  
bookkeeping 簿記   &y? |$p\;/  
branch office general ledger 支店往來賬戶   pwo$qs(p  
broker 經紀人   +SFFwjI  
brought down 接前   EQyX!  
brought forward 接上頁   )1At/
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budget 預算   13?:a[~=Y  
by-product 副產品   A$2 ;Bf  
by-product sales 副產品銷售   [4"(\r\ f  
capital 股本   /stvNIEa  
capital income 資本收益   ]]|#+$ ~  
capital outlay 資本支出   _7!ZnJrR
 
capital stock 股本   vu( 5s  
capital stock certificate 股票   u`v&URM  
carried down 移後   Uh/=HNR  
carried forward 移下頁   AXbb-GK  
cash 現金   )Xdq+$w.  
cash account 現金賬戶   "(=g7,I4  
cash in bank 存銀行現金   =z. hJu  
cash on delivery 交貨收款   ?`+VWa[,e  
cash on hand 庫存現金   4Sh8w%s  
cash payment 現金支付   'Xik2PaO  
cash purchase 現購   %pVsafV  
cash sale 現沽   AZ.QQ*GZ#y  
cashier 出?#123;員   P00G*iY~\  
cashiers check 本票   d/ Lz"  
certificate of deposit 存款單折   z</C)ObL  
certificate of indebtedness 借據   EV6R[2kl  
certified check 保付支票   NfDS6i.Fqp  
certified public accountant 會計師   > TYDkEs0  
charges 費用   0MRWx%CR  
charge for remittances 匯水手續費   1uw1(iL+  
charter 營業執照   pCt2-aam  
chartered accountant 會計師   |uy@v6  
chattles 動產   t?9J'.p  
check 支票   q 4Pv\YO  
che stub 支票存根   xoVd[c!   
closed account 己結清賬戶   #?)6^uTW  
closing 結算   q{h,}[U=  
closing entries 結賬紀錄   3$"V,_TBZ  
closing stock 期末存貨   lITd{E,+r  
closing the book 結賬   dOv\]  
columnar journal 多欄日記賬   &0kr[Ik.  
combination 聯合   > %KEMlKZ  
commission 佣金   2S_u/32]W  
commodity 商品   .6MG#N  
common stock 普通股   b'pwRKpx  
company 公司   L9)gN.#  
compensation 賠償   U-DQ?OtmC@  
compound interest 複利   6wpW!SWD  
consignee 承銷人  
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consignment 寄銷   & en2t=a  
consignor 寄銷人   PxYK)n9&  
consolidated balance sheet 合併資產負債表   2#NnA3l]x%  
consolidated profit and loss account 合併損益表   k2eKs*WLC  
consolidation 合併   )ThNy:4  
construction cost 營建成本  
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construction revenue 營建收入   +788aK,{#  
contract 合同   ~Bl,_?CBr  
control account 統制賬戶   A$p&<#  
copyright 版權   }Bv1fbD4U  
corporation 公司   2|7:`e~h  
cost 成本   qGq]E`O  
cost accounting 成本會計   }Rz,}^B  
cost of labour 勞工成本   c) Eu(j\#  
cost of production 生產成本   TeuZVy8a  
cost of manufacture 製造成本   Foq3==*p  
cost of sales 銷貨成本   Lu^uY7 ?}  
cost price 成本價格   wdj?T`4  
credit 貸方   b bq`gEV  
credit note 收款通知單   MP}-7UA#K  
creditor 債權人   sDs.da#*2  
crossed check 橫線支票   +76'(@(1Y  
current account 往來活期賬戶   Q"s6HZ"YI  
current asset 流動資產   Ak 3^en  
current liability 流動負債   GTOA>RB2  
current profit and loss 本期損益   3B;Gm<fJ9N  
debit 借方   wmV=GV8 d  
debt 債務   @F8NN\  
debtor 債務人   L+ew/I>:  
deed 契據   ;Qy Ew5  
deferred assets 遞延資產   ax5n}  
deferred liabilities 遞延負債   8p829  
delivery 交貨   *CGHp8  
delivery expense 送貨費   )0I-N)  
delivery order 出貨單   ommW  
demand draft 即期匯票  
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demand note 即期票據   8oUR/___  
demurrage charge 延期費   xuHP4$<h3  
deposit 存款   lq-F*r\/~+  
deposit slip 存款單   X*#\JF4$i  
depreciation 折舊   5M>p%/  
direct cost 直接成本   zEQQ4)mA  
direct labour 直接人工   }^H(EHE  
director 董事   cq]0|\Vz  
discount 折扣   ug{sQyLN  
discount on purchase 進貨折扣   ~tTa[_a!  
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