[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。   '1~mnmiP  
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acceptance 承兌   uh\I'  
account 賬戶   QKCc5  
accountant 會計員   !lm^(SS v  
accounting 會計   g v&xC 6>  
accounting system 會計制度   (:,N?bg  
accounts payable 應付賬款   S-gL]r3G8  
accounts receivable 應收賬款   8'Xpx+v  
accumulated profits 累積利益   <4^ _dJ9=  
adjusting entry ?#123;整記錄   W!4GL>9m}A  
adjustment ?#123;整   +I/7eIG?|  
administration expense 管理費用   }%| (G[  
advances 預付   SgAY/#  
advertising expense 廣告費   /(BQzCP9O;  
agency 代理   g (ZeGNV8  
agent 代理人   .r[DqC  
agreement 契約   cm%QV?  
allotments 分配數   @Q!f^  
allowance 津貼   ~/!Zh  
amalgamation 合併   A~
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amortization 攤銷   7Nh6 `  
amortized cost 應攤成本   zbddn4bW9  
annuities 年金   Q pz01x  
applied cost 已分配成本   ]d9;YVAU  
applied expense 已分配費用    X4 BDl  
applied manufacturing expense 己分配製造費用   R5 X<8(4p  
apportioned charge 攤派費用   2!~j(_TA  
appreciation 漲價   ;s3"j~5m)  
article of association 公司章程   |bi"J;y  
assessment 課稅   -1Lh="US  
assets 資產   9^4^EY#  
attorney fee 律師費   8n?P'iM  
audit 審計   j()_ VoB1  
auditor 審計員   }pu2/44=W  
average 平均數   (5_l7hWY  
average cost 平均成本   R7KHfXy'm  
bad debt 壞賬   7{D+\i  
balance 餘額   xh#ef=Bw  
balance sheet 資產負債表   6G/)q8'G  
bank account 銀行賬戶   rxI?|}4  
bank balance 銀行結存   %~4R)bsJ'  
bank charge 銀行手續費   |m"2B]"@  
bank deposit 銀行存款   =NSLx2:T  
bank discount 銀行貼現   tJUMLn?  
bank draft 銀行匯票   pA!+;Y!ZB<  
bank loan 銀行借款   r*>XkM& M  
bank overdraft 銀行透支   b?CmKiM%  
bankers acceptance 銀行承兌   r1}OlVbK  
bankruptcy 破產   !z{bqPlFGG  
bearer 持票人   mz+>rc  
beneficiary 受益人   ?fnJ`^|-r  
bequest 遺產   |w>"oaLN|Q  
bill 票據   _Eq:Qbw#  
bill of exchange 匯票   )qn =  
bill of lading 提單   <gZC78}E  
bills discounted 貼現票據   d{9rEB?  
bills payable 應付票據   *Mg=IEu-6[  
bills receivable 應收票據   XsQ<yeun  
board of directors 董事會   HMgZ &
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bonds 債券   >Hic tH  
bonus 紅利   *VIM!/Y
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book value 賬面價值   w]"Y1J(i  
bookkeeper 簿記員   Dd!MG'%hlb  
bookkeeping 簿記   6@wnF>'/\  
branch office general ledger 支店往來賬戶   QD+dP nZu  
broker 經紀人   :?@d\c'  
brought down 接前   j &,vju  
brought forward 接上頁   gEO#-tMjOQ  
budget 預算   g5V9fnb!d  
by-product 副產品   n1y#gC  
by-product sales 副產品銷售   ^KF  
capital 股本   zXbTpm  
capital income 資本收益   Fu )V2[TY  
capital outlay 資本支出   ZA1?'  
capital stock 股本   +;Q&  
capital stock certificate 股票   ^(N+s?  
carried down 移後   >P>.j+o/  
carried forward 移下頁   Ny*M{}E  
cash 現金   !g=
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cash account 現金賬戶   f|Z3VS0x  
cash in bank 存銀行現金   I?4J69'  
cash on delivery 交貨收款   ?5$\8gZ  
cash on hand 庫存現金   VXn]*Mo  
cash payment 現金支付   R@=ve %a-  
cash purchase 現購   ? RB~%^c!  
cash sale 現沽   _<pG}fmR  
cashier 出?#123;員   <H}"xp)j0  
cashiers check 本票   K\IS"b3X  
certificate of deposit 存款單折   z\_q`43U7  
certificate of indebtedness 借據   -*e$>w[.N  
certified check 保付支票   Q7"KgqpQ3  
certified public accountant 會計師   Toy~\  
charges 費用   d+fmVM?p  
charge for remittances 匯水手續費   KKGAk\X  
charter 營業執照   @]H&(bw  
chartered accountant 會計師   q jDWA'  
chattles 動產   dI>)4()  
check 支票   wC
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che stub 支票存根   dvyE._/v  
closed account 己結清賬戶   V,|l&-  
closing 結算   DcSL f4A  
closing entries 結賬紀錄   xb8fV*RO8A  
closing stock 期末存貨   u5 V<f;  
closing the book 結賬   c*~/[:}  
columnar journal 多欄日記賬   NZ{kjAd3c  
combination 聯合   H",yVD  
commission 佣金   `USR ]T_`  
commodity 商品   -CtA\<7I  
common stock 普通股   .N_0rPO,Kw  
company 公司   s3g$F23  
compensation 賠償   "!E(=W?  
compound interest 複利   YwoytoXK  
consignee 承銷人   eJ'2 CM6  
consignment 寄銷   XXuU@G6Z7$  
consignor 寄銷人   Z>o;Yf[  
consolidated balance sheet 合併資產負債表   (z ;=3S  
consolidated profit and loss account 合併損益表   %j2YCV7  
consolidation 合併   -T4?5T_  
construction cost 營建成本   Bwb3@vNA  
construction revenue 營建收入   [%P_ Y/  
contract 合同   pSE"]N  
control account 統制賬戶   }`5%2iG  
copyright 版權   ETSBd[  
corporation 公司   n@T4z.*~lA  
cost 成本   `9a%}PVQ-  
cost accounting 成本會計   )uwpeq$j7l  
cost of labour 勞工成本   p
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cost of production 生產成本   zoC/Hm  
cost of manufacture 製造成本   DI!NP;E  
cost of sales 銷貨成本   Va(R*38k  
cost price 成本價格   tq<7BO<6  
credit 貸方   5SR29Z[  
credit note 收款通知單   E`LML?  
creditor 債權人   0
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crossed check 橫線支票   A[htG\A` 0  
current account 往來活期賬戶   )P:TVe9`  
current asset 流動資產   ua`2 &;T=  
current liability 流動負債   ll[U-v{  
current profit and loss 本期損益   TL]2{rf~  
debit 借方   jBI VZ!X  
debt 債務   {-Yp~HQ F  
debtor 債務人   z}8rD}BH  
deed 契據   1@CI7j  
deferred assets 遞延資產   t+m$lqm  
deferred liabilities 遞延負債   3<m"z9$  
delivery 交貨   oIoJBn  
delivery expense 送貨費   /}#z/m@bN  
delivery order 出貨單   %9{4g->  
demand draft 即期匯票   [FF%HRce,.  
demand note 即期票據   :E4i@ O7%  
demurrage charge 延期費   Wj.)wr!  
deposit 存款   h!yF  
deposit slip 存款單   (yc$W9  
depreciation 折舊   ?v8RY,Q30  
direct cost 直接成本   Lkqu"V  
direct labour 直接人工   VIAj]Ul  
director 董事   (tyo4Tz1  
discount 折扣   9e=F  
discount on purchase 進貨折扣   jY87NHg  
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