[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。   |zf||ju  
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acceptance 承兌   q:(K^  
account 賬戶   V+Z22  
accountant 會計員   I('l)^m%  
accounting 會計   Oe?nX>  
accounting system 會計制度   ?~$y3<[  
accounts payable 應付賬款   P VPwYmte  
accounts receivable 應收賬款   _+U`afV  
accumulated profits 累積利益   *UTk. :G5  
adjusting entry ?#123;整記錄   *m7e>]-  
adjustment ?#123;整   S9.jc@#.`  
administration expense 管理費用  
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advances 預付   2:]Sy4K{  
advertising expense 廣告費   uBM1;9h  
agency 代理   r=vE0;7  
agent 代理人   nv={. H  
agreement 契約   *oF{ R^  
allotments 分配數   >U17BGJ.  
allowance 津貼   +1rJ;G  
amalgamation 合併   = #`FXO1C  
amortization 攤銷   0Bll6Rd  
amortized cost 應攤成本   ixp%aRRP  
annuities 年金   _&T$0SZco  
applied cost 已分配成本   )}EwEM  
applied expense 已分配費用   ?lTQjw{  
applied manufacturing expense 己分配製造費用   (wTg aV1  
apportioned charge 攤派費用   [wExjLW  
appreciation 漲價   *Hs5MXNu  
article of association 公司章程   Xd4~N:  
assessment 課稅   {*: C$"L  
assets 資產   S+He  
attorney fee 律師費  

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audit 審計   (Fu9lW}n  
auditor 審計員   i}Y:o}  
average 平均數   !({[^[!  
average cost 平均成本   aW"BN 5eM>  
bad debt 壞賬   L U7.  
balance 餘額   M|\XFO  
balance sheet 資產負債表   y
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bank account 銀行賬戶   Q<M>+U;t  
bank balance 銀行結存   V Bg\)r[  
bank charge 銀行手續費   ].$N@tC  
bank deposit 銀行存款   ]WS 7l@  
bank discount 銀行貼現   myPo&"_ x  
bank draft 銀行匯票  
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bank loan 銀行借款   H.YntFtD'  
bank overdraft 銀行透支   s}5;)>3~@  
bankers acceptance 銀行承兌   ZqSczS7uf  
bankruptcy 破產   KjhOz%Yt[o  
bearer 持票人   zfS`@{;F`|  
beneficiary 受益人   TG!sck4/-Q  
bequest 遺產   DCHU =r  
bill 票據   G-Y8<mEh  
bill of exchange 匯票   ZN. #g_  
bill of lading 提單   oR5'g7?  
bills discounted 貼現票據   s8R.?mhH=  
bills payable 應付票據   NpSS/rd $  
bills receivable 應收票據   &n['#7 <(!  
board of directors 董事會   &Y\`FY\  
bonds 債券   i`X/d
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bonus 紅利   -?j'< g0  
book value 賬面價值   /:B!hv pw  
bookkeeper 簿記員   |_Vlw&qu+  
bookkeeping 簿記   +"K a #Z  
branch office general ledger 支店往來賬戶   pJV<#<#Z  
broker 經紀人   #HqXC\ ~n  
brought down 接前   b8Y-!]F  
brought forward 接上頁   qg|SBQ?6  
budget 預算   BeBa4s  
by-product 副產品   :X+7}!Wlo  
by-product sales 副產品銷售   _/hWz
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capital 股本   "I u3&mc  
capital income 資本收益   [/'
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capital outlay 資本支出   tX)^$3A  
capital stock 股本   HG{OkDx]fl  
capital stock certificate 股票   K1jE_]@Z  
carried down 移後   U4Il1| M&  
carried forward 移下頁   2WqjNqx)6  
cash 現金   kid@*.I  
cash account 現金賬戶   g%Eb{~v  
cash in bank 存銀行現金   y4+Km*am,W  
cash on delivery 交貨收款   ?nE<Aig  
cash on hand 庫存現金   \#L}KW  
cash payment 現金支付   V
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cash purchase 現購   N _wB  
cash sale 現沽   FK<1SOE  
cashier 出?#123;員   /alJN`g  
cashiers check 本票   &iez{[O  
certificate of deposit 存款單折   ~8Z)e7j  
certificate of indebtedness 借據   y$'(/iyz  
certified check 保付支票   'V/+v#V+>  
certified public accountant 會計師   BVU>M*k  
charges 費用   4 1q|R[js!  
charge for remittances 匯水手續費   lx(kbSxF  
charter 營業執照   x= X"4Mj0)  
chartered accountant 會計師   l%L..WCT]  
chattles 動產   }Dp/K4  
check 支票   c3lU  
che stub 支票存根   qi!+Ceo}  
closed account 己結清賬戶   wX[g\,?}'  
closing 結算   ^O}`i  
closing entries 結賬紀錄   E&9BeU a#  
closing stock 期末存貨   f<?v .5($  
closing the book 結賬   22$M6Qof]n  
columnar journal 多欄日記賬   DgW*Br8<  
combination 聯合   WWZ`RY  
commission 佣金   opc`n}Fc  
commodity 商品   5Sl vCL  
common stock 普通股   Jpm=V*P  
company 公司  
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compensation 賠償   54r/s#|-3  
compound interest 複利   hT go  
consignee 承銷人   4d-f6iiFV  
consignment 寄銷   Bq@_/*'*Y  
consignor 寄銷人   
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consolidated balance sheet 合併資產負債表   7Ji|x{``  
consolidated profit and loss account 合併損益表   gaV>WF  
consolidation 合併   grrM[Y7#~b  
construction cost 營建成本   n<3qr}ZG^  
construction revenue 營建收入   d;@"Naw  
contract 合同   _Fkz^B*  
control account 統制賬戶   %\$~B?A t  
copyright 版權   07b=Zhh  
corporation 公司   kn%i#Fz  
cost 成本   l$/.B=]  
cost accounting 成本會計   <x-7MU&  
cost of labour 勞工成本   >\[/e{Q"  
cost of production 生產成本   [0MNq
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cost of manufacture 製造成本   W-D{cU  
cost of sales 銷貨成本   }l"pxp1K  
cost price 成本價格   #|8Ia:=s
 
credit 貸方   z>lIZ}  
credit note 收款通知單   :
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creditor 債權人   G{CKb{  
crossed check 橫線支票   _3%eIyk4T  
current account 往來活期賬戶   Q-<h)WTA  
current asset 流動資產   [8jIu&tJf  
current liability 流動負債   *{DpNV8"  
current profit and loss 本期損益   aGBUFCCa  
debit 借方   )[wB:kG  
debt 債務   !{
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debtor 債務人   WIKSz {"=/  
deed 契據   :_k5[KT.]9  
deferred assets 遞延資產   uo9FLm  
deferred liabilities 遞延負債   D,\hRQ  
delivery 交貨   WF] |-)vw  
delivery expense 送貨費   ;x.5_Xw{.  
delivery order 出貨單   }i$ER,hXh  
demand draft 即期匯票   _$+BYK@  
demand note 即期票據   tJ$gH;  
demurrage charge 延期費   X{Ij30Bmv  
deposit 存款   Y[!s:3\f  
deposit slip 存款單   { k>T*/  
depreciation 折舊   swKqsN.  
direct cost 直接成本   Q2qT[aD,  
direct labour 直接人工   HjCe/J ;  
director 董事   WeZ?L|&%w0  
discount 折扣   X6<Ds'I  
discount on purchase 進貨折扣   Z\r?>2  
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