[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。    s de|t  
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acceptance 承兌   BaIH7JLZ8  
account 賬戶   f'Dl*d  
accountant 會計員   tRZCOEo4  
accounting 會計   3N|,c]|  
accounting system 會計制度   <ppM
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accounts payable 應付賬款   #8z2>&:|  
accounts receivable 應收賬款   ':lADUt  
accumulated profits 累積利益   (0g@Z`r  
adjusting entry ?#123;整記錄   tbrjTeC  
adjustment ?#123;整   3#}5dO  
administration expense 管理費用   PXz,[<ET?#  
advances 預付   >_XRh  
advertising expense 廣告費   SE&J)Sj]  
agency 代理   f8'D{OP"G  
agent 代理人   4<CHwIRHY  
agreement 契約   ~]a:9Ev*  
allotments 分配數   73OFFKb sk  
allowance 津貼   E#X(0(A)  
amalgamation 合併   P#-Ye<V~J(  
amortization 攤銷   HWG5Ghu8,)  
amortized cost 應攤成本   @2cGx/1#  
annuities 年金   D6@c&  
applied cost 已分配成本   zL$$G,  
applied expense 已分配費用   UmZ#Cm  
applied manufacturing expense 己分配製造費用   gF+Uj( d  
apportioned charge 攤派費用   QL%&b\K  
appreciation 漲價   eSHyA+F  
article of association 公司章程   p"EQ6_f  
assessment 課稅   gf7%vyMo$  
assets 資產   m~mw1r  
attorney fee 律師費   BR*,E~%  
audit 審計   #u`i4  
auditor 審計員   {{w5F2b((%  
average 平均數   &[ejxK"  
average cost 平均成本   =Bu>}$BD  
bad debt 壞賬   ^3C8GzOsO  
balance 餘額   t$m~O?I  
balance sheet 資產負債表   sr1`/  
bank account 銀行賬戶   U 0G(  
bank balance 銀行結存   %H Pwu &  
bank charge 銀行手續費   aEBQx  
bank deposit 銀行存款   o<Hk/e~  
bank discount 銀行貼現   v#J2yg  
bank draft 銀行匯票   w}nc^6qH  
bank loan 銀行借款   qT}<D`\  
bank overdraft 銀行透支   D#R5G   
bankers acceptance 銀行承兌   h3U| ~h  
bankruptcy 破產   aGY R:jR$  
bearer 持票人   3.>M=K~09  
beneficiary 受益人   LPO:Ka  
bequest 遺產   *\><MXx  
bill 票據   a~jU~('4}w  
bill of exchange 匯票   L,6v!9@  
bill of lading 提單   ,Axk\7-  
bills discounted 貼現票據   n?'I&0>M  
bills payable 應付票據   5
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bills receivable 應收票據   If[4]-dq  
board of directors 董事會   FJxg9!%d  
bonds 債券   o6L\39v_  
bonus 紅利   X}x"+#\<@  
book value 賬面價值   4+Aht]$hC  
bookkeeper 簿記員   &f48MtE  
bookkeeping 簿記   *9Eep~ 6  
branch office general ledger 支店往來賬戶   ;>YLL}]j  
broker 經紀人   WrJgU&H{  
brought down 接前   =Ts2a"n  
brought forward 接上頁   i
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budget 預算   /,#HGu]q'  
by-product 副產品   &/)2P#u  
by-product sales 副產品銷售   TKJs'%Q7F6  
capital 股本   U4`6S43ki  
capital income 資本收益   xv|?;Zf6w  
capital outlay 資本支出   v;_m1UpuW  
capital stock 股本   = cQK^$6(  
capital stock certificate 股票   v__n>*x  
carried down 移後   !V/Vy/'`*  
carried forward 移下頁   8x":7 yV&  
cash 現金   Q>OBK& '  
cash account 現金賬戶   oY)xXx  
cash in bank 存銀行現金   ktE~)G  
cash on delivery 交貨收款   R#QOG}  
cash on hand 庫存現金   $#2 zxpr,  
cash payment 現金支付   WTWONO>  
cash purchase 現購   . tRp  
cash sale 現沽   V\Q=EsHj   
cashier 出?#123;員   F_C7S  
cashiers check 本票   I$yFCdXr  
certificate of deposit 存款單折   'F-;uN  
certificate of indebtedness 借據   5D9n>K4|  
certified check 保付支票   Tnd)4}2p  
certified public accountant 會計師   NA@ <v{z  
charges 費用   @-B)a Z  
charge for remittances 匯水手續費   K9z 1'k QH  
charter 營業執照   }J_"/bB  
chartered accountant 會計師   K+WbxovXU  
chattles 動產   ,hO*W-a%1  
check 支票   G#uD CF,O  
che stub 支票存根   UQ[!k 6  
closed account 己結清賬戶   *yX5g,52-|  
closing 結算   {Sl#z}@s  
closing entries 結賬紀錄   8/i];/,v*M  
closing stock 期末存貨   %X|fp{C  
closing the book 結賬   +)
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columnar journal 多欄日記賬   @la/sd4`  
combination 聯合   -q&K9ZCl`  
commission 佣金   w; rQ\gj  
commodity 商品   3haR/YN  
common stock 普通股   V= wWY*C  
company 公司   Chso]N.1  
compensation 賠償   q7#4e?1  
compound interest 複利   o54/r#~fi  
consignee 承銷人   .<fn+]  
consignment 寄銷   +Oxw?`I$  
consignor 寄銷人   ^pc?oDPSg  
consolidated balance sheet 合併資產負債表   L<QjkFj  
consolidated profit and loss account 合併損益表   Xh5&J9pw   
consolidation 合併   V oG_'P  
construction cost 營建成本   ZBY*C;[)*P  
construction revenue 營建收入   dQ.:xu}~  
contract 合同   $c1zMkY)u  
control account 統制賬戶   :abpht  
copyright 版權   D*_Z"q_B  
corporation 公司   hD*83_S  
cost 成本   f)_k_<  
cost accounting 成本會計   /s~(? =qYH  
cost of labour 勞工成本   uUIjntSF(  
cost of production 生產成本   |XrGf2P9u  
cost of manufacture 製造成本   !_ P-?u  
cost of sales 銷貨成本   m=K46i+NE  
cost price 成本價格   ~9We)FvU4  
credit 貸方   ev
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credit note 收款通知單   nSSj&q-O  
creditor 債權人   .wpp)M.w;H  
crossed check 橫線支票   n1Z
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current account 往來活期賬戶   "AuU5G 9'I  
current asset 流動資產   W Te1E,M  
current liability 流動負債   NScUlR"nE  
current profit and loss 本期損益   F'^y?UP[  
debit 借方   n/ CP2A  
debt 債務   w3>.d(Q  
debtor 債務人   hpBn_  
deed 契據   (~Hwq:=.  
deferred assets 遞延資產   j e;^i,&  
deferred liabilities 遞延負債   v(GT+i)|  
delivery 交貨   D:56>%y@  
delivery expense 送貨費   Ly~s84k_po  
delivery order 出貨單   8mnzxtk  
demand draft 即期匯票   sUl _W"aQ  
demand note 即期票據   _8{6&AmIw  
demurrage charge 延期費   m\"X%Y#  
deposit 存款   gyT3[*eh  
deposit slip 存款單   e_h`x+\:  
depreciation 折舊   G0mvrc- (  
direct cost 直接成本   y**>l{!!  
direct labour 直接人工   cs-dvpMZ  
director 董事   C'&t@@
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discount 折扣   ~&7 *<`7{  
discount on purchase 進貨折扣   !#TM%w  
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