[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。   j9)WInYc:  
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acceptance 承兌   :^ 9 sy  
account 賬戶   IYtM'!u  
accountant 會計員   1<Vc[p&  
accounting 會計   \;"$Z9W  
accounting system 會計制度   ?$rSbw  
accounts payable 應付賬款   zk)9tm;i{  
accounts receivable 應收賬款   \W^Mo>l  
accumulated profits 累積利益   DK2m(9/`3  
adjusting entry ?#123;整記錄   Z<7FF}i  
adjustment ?#123;整   f-at@C1L%L  
administration expense 管理費用   @8[3]<  
advances 預付   K@ZK@++  
advertising expense 廣告費   &zVF!xNy&  
agency 代理   (e>.hfrs  
agent 代理人   rL+K Sb  
agreement 契約   ^4jIT1  
allotments 分配數   :Ja]Vt  
allowance 津貼   YyI4T/0s_  
amalgamation 合併   ^G5BD_  
amortization 攤銷   O0`k6$=6r  
amortized cost 應攤成本   kbij Zj{  
annuities 年金   V{51wnxT  
applied cost 已分配成本   yc|j]?  
applied expense 已分配費用   mDn*
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applied manufacturing expense 己分配製造費用   5)=XzO0  
apportioned charge 攤派費用   9C-!I,  
appreciation 漲價   PFP/Pe Ng;  
article of association 公司章程   Kv**(~FNnH  
assessment 課稅   jI`1>>N&1  
assets 資產   m%8idjnG  
attorney fee 律師費   k M /cD`  
audit 審計   .gmNE$d  
auditor 審計員   $6
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average 平均數   
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average cost 平均成本   g.CUo:c  
bad debt 壞賬   H^T
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balance 餘額   U p1 &(
 
balance sheet 資產負債表   P#`Mg@.  
bank account 銀行賬戶   .A;D-"!  
bank balance 銀行結存   zP\n<L
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bank charge 銀行手續費  
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bank deposit 銀行存款   d',OQ,~{  
bank discount 銀行貼現   D
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bank draft 銀行匯票   }m6zu'CV  
bank loan 銀行借款   e}qG _*  
bank overdraft 銀行透支   3EGQ$  
bankers acceptance 銀行承兌   -Fcg}\9  
bankruptcy 破產   !P*1^8b`f  
bearer 持票人   mp2J|!Lx  
beneficiary 受益人   
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bequest 遺產   j~
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bill 票據    Lb# e  
bill of exchange 匯票   RfP>V/jy5  
bill of lading 提單   R(dVE\u  
bills discounted 貼現票據   FU-YI"  
bills payable 應付票據   |RUx)&  
bills receivable 應收票據   A?{ X5`y  
board of directors 董事會   79:Wo>C3-  
bonds 債券   y(M
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bonus 紅利   P19nF[A  
book value 賬面價值   F<8Rr#Z  
bookkeeper 簿記員   >YPC&@9   
bookkeeping 簿記   B7"/K]dR:  
branch office general ledger 支店往來賬戶   (<?6X9F :N  
broker 經紀人   ;k6>*wFl|!  
brought down 接前   (;1FhIi&  
brought forward 接上頁   `I$'Lp#5  
budget 預算   \79KU  
by-product 副產品   2#z6=M~A  
by-product sales 副產品銷售   kz]vXJ  
capital 股本   Eq>3|(UT  
capital income 資本收益   CJA5w[m  
capital outlay 資本支出   r&AX  
capital stock 股本   g?V>+oMx  
capital stock certificate 股票   Vl;GQe  
carried down 移後   MB423{
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carried forward 移下頁   J(*QtF  
cash 現金   #E`-b9Q  
cash account 現金賬戶   O[O`4de9  
cash in bank 存銀行現金    5m,{?M`  
cash on delivery 交貨收款   (P;z* "q  
cash on hand 庫存現金   G{*m] 0Q  
cash payment 現金支付  
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cash purchase 現購   [jl'5ld  
cash sale 現沽   A|sTnhp~  
cashier 出?#123;員   4am`X1YV#  
cashiers check 本票   Kp") %p#  
certificate of deposit 存款單折   :O:Rfmr~  
certificate of indebtedness 借據   b-e3i;T!}~  
certified check 保付支票   FY%v \`@1*  
certified public accountant 會計師   Skgvnmk[U  
charges 費用   zNT~-  
charge for remittances 匯水手續費   B9`^JYT<  
charter 營業執照   yYmV^7G  
chartered accountant 會計師   d%l_:M3  
chattles 動產   %OWLM  
check 支票   td^2gjr^5  
che stub 支票存根   FoM4QO  
closed account 己結清賬戶   *0ZL@Kw  
closing 結算   fu|N{$h%X  
closing entries 結賬紀錄   3nt&Sf  
closing stock 期末存貨   }>vf(9sF`  
closing the book 結賬   H!U\;ny  
columnar journal 多欄日記賬   :5X1Tr=A  
combination 聯合   l,Un7]*  
commission 佣金   %lZ++?&^  
commodity 商品   7 }`c:u~j  
common stock 普通股   <b!ieK?\F3  
company 公司   K @3 yS8F  
compensation 賠償   $M\|zUQu.  
compound interest 複利   P+pL2BA  
consignee 承銷人   z)
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consignment 寄銷   a~YFJAkg9  
consignor 寄銷人   M0`nr}g  
consolidated balance sheet 合併資產負債表   5Cxh>,k  
consolidated profit and loss account 合併損益表   t ?8 ?Ok  
consolidation 合併   X%"
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construction cost 營建成本   )e.Y"5My  
construction revenue 營建收入   xz#;F ,`ZR  
contract 合同   QC.WR'.  
control account 統制賬戶   ~S}>| q$  
copyright 版權   9"_JiX~3  
corporation 公司   z'a#lA.$}  
cost 成本   %+oWW5
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cost accounting 成本會計   MdK!Y  
cost of labour 勞工成本   9`}Wp2  
cost of production 生產成本   UJG)-x  
cost of manufacture 製造成本   !=C4=xv  
cost of sales 銷貨成本   fq/F |c  
cost price 成本價格   iorKS+w"  
credit 貸方   ^,zE Nqg7  
credit note 收款通知單   R?Y#>K  
creditor 債權人   %C=^ h1t%  
crossed check 橫線支票   EqzS={Olj  
current account 往來活期賬戶   vQ=W<>1  
current asset 流動資產   2V
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current liability 流動負債   f !t2a//  
current profit and loss 本期損益   dq%N,1.F  
debit 借方   PT4Xr=z =  
debt 債務   +7?p&-r)x  
debtor 債務人   xkR--/f  
deed 契據   Q&:%
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deferred assets 遞延資產   r,=xI`XH  
deferred liabilities 遞延負債   ,>CFw-Nxu  
delivery 交貨   RWmQP%A}aw  
delivery expense 送貨費  
kzr9-$eb  
delivery order 出貨單   ^ ab%Mbb  
demand draft 即期匯票   m`C(y$8fU  
demand note 即期票據   ) Ph.  
demurrage charge 延期費   Db\.D/76  
deposit 存款   P0U=lj/b  
deposit slip 存款單   q@;WXHO0  
depreciation 折舊   7k{Oae\$  
direct cost 直接成本   Z"#ysC  
direct labour 直接人工   yA*~O$~Y  
director 董事   PETrMu<  
discount 折扣   Z"Z&X0Oj  
discount on purchase 進貨折扣   xdp!'1n."g  
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