[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。   )a AKO`  
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acceptance 承兌   V7U&8UPb  
account 賬戶   )h]~< fU  
accountant 會計員   wzVx16Rvc  
accounting 會計   :hJHjh  
accounting system 會計制度   t~H'Ugv^  
accounts payable 應付賬款   ##+|zka!U  
accounts receivable 應收賬款   sD H^l)4h  
accumulated profits 累積利益   @<=xfs  
adjusting entry ?#123;整記錄   J -tOO  
adjustment ?#123;整   %X7R_>.   
administration expense 管理費用   ajC'C!"^Ty  
advances 預付   P x{ Cvc  
advertising expense 廣告費   ~P8 6=Vw  
agency 代理   $&&mGD;?K  
agent 代理人   m5m}RWZ#  
agreement 契約   i8 iv{e2  
allotments 分配數    J@sH(S  
allowance 津貼   7r;7'X5  
amalgamation 合併   Rah"La  
amortization 攤銷   nr7#}pzo  
amortized cost 應攤成本   =r"-Pm{  
annuities 年金   w^OV;gp  
applied cost 已分配成本   3<}\{j T  
applied expense 已分配費用   O<7Q>m  
applied manufacturing expense 己分配製造費用   +`tl<rg;  
apportioned charge 攤派費用    ;
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appreciation 漲價   ,)/gy)~#  
article of association 公司章程   jr[(g:L   
assessment 課稅   701a%Jq_2  
assets 資產   ;;e\"%}@=q  
attorney fee 律師費   KZy2c6XO;  
audit 審計   g_X-.3=2K  
auditor 審計員   :btb|^C  
average 平均數   I|zak](HU  
average cost 平均成本   \ #< .&`8B  
bad debt 壞賬   <;Q1u,Mc  
balance 餘額   DrI"YX  
balance sheet 資產負債表   \9"  
bank account 銀行賬戶   <A|X4;  
bank balance 銀行結存   loRT+u$&  
bank charge 銀行手續費   < z':_,  
bank deposit 銀行存款   kw)("SQ  
bank discount 銀行貼現   gJa48 pi  
bank draft 銀行匯票   7egE."  
bank loan 銀行借款   ]oT8H?%*Y  
bank overdraft 銀行透支   Kny0 (  
bankers acceptance 銀行承兌   ~8 >Tb  
bankruptcy 破產   7~b=G  
bearer 持票人   o>|&k]W/  
beneficiary 受益人   o;'E("!<Z  
bequest 遺產   zT<fTFJ1  
bill 票據   j r/  
bill of exchange 匯票   yyPQ^{zD  
bill of lading 提單   bn7"!6
 
bills discounted 貼現票據   J?6.yL;  
bills payable 應付票據   L`'#}#O l  
bills receivable 應收票據   ')R+Z/hG.  
board of directors 董事會   6U.A/8z  
bonds 債券   gB7kb$J  
bonus 紅利   ))T@U?r  
book value 賬面價值   ),{v  
bookkeeper 簿記員   zM+4<k_dH]  
bookkeeping 簿記   [U5@m]>^  
branch office general ledger 支店往來賬戶   NS<C"O  
broker 經紀人   rX7GVg@H  
brought down 接前   a E|'%72g  
brought forward 接上頁   /esdtH$=  
budget 預算   e p jb  
by-product 副產品   m}UcF
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by-product sales 副產品銷售   F u>  
capital 股本   @},|i*H/  
capital income 資本收益   Q};n%&n&  
capital outlay 資本支出   [T |P|\M  
capital stock 股本   ~];r{IU  
capital stock certificate 股票   2[Ofa(mkkp  
carried down 移後   P"(VRc6x  
carried forward 移下頁   `~w|Xz  
cash 現金   A <h^.{  
cash account 現金賬戶   Vc[aNpE  
cash in bank 存銀行現金   DCsamOA~  
cash on delivery 交貨收款   jKh:}yl4  
cash on hand 庫存現金   ?"F9~vx&G  
cash payment 現金支付   2jf73$F  
cash purchase 現購   RWg'W,v=!  
cash sale 現沽   noNJ+0S  
cashier 出?#123;員   {EfA#{x  
cashiers check 本票   ,.kJF4s&  
certificate of deposit 存款單折   OV G|WC  
certificate of indebtedness 借據   &\>=4)HB;  
certified check 保付支票   9^L{)t>  
certified public accountant 會計師   Pz^C3h$5_  
charges 費用   ')
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charge for remittances 匯水手續費   Ypx5:gm|J  
charter 營業執照   XF&_**0n  
chartered accountant 會計師   /Nc)bF%gX  
chattles 動產   5cvvdO*C0  
check 支票   I4|LD/b  
che stub 支票存根   z''ejq  
closed account 己結清賬戶   vfd<qdi3p(  
closing 結算   yk0tA  
closing entries 結賬紀錄   8J#U=q
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closing stock 期末存貨   XS}-@5TI  
closing the book 結賬   MY60
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columnar journal 多欄日記賬   L6?~<#-m\M  
combination 聯合   r|63T%q!  
commission 佣金   o)bKs>` U  
commodity 商品   jY2mn".N  
common stock 普通股   _1?nLx7n  
company 公司   ZEp>~dn;  
compensation 賠償   y7t'I.E[+  
compound interest 複利   {wDq*va  
consignee 承銷人   Jc7}z:UB  
consignment 寄銷   s{Og3qUy  
consignor 寄銷人   EI9;J-c  
consolidated balance sheet 合併資產負債表   -Qn l)JB  
consolidated profit and loss account 合併損益表   86p A+c+U  
consolidation 合併   fN1b+d~*6  
construction cost 營建成本   J-|&[-Z  
construction revenue 營建收入   t~H0Qeb[v=  
contract 合同   zcC:b4  
control account 統制賬戶   P L7(0b%  
copyright 版權   A<] $[2qPj  
corporation 公司   ~,_@|,)  
cost 成本   xnC:?d  
cost accounting 成本會計   D^QL.Du,  
cost of labour 勞工成本   hx*4xF  
cost of production 生產成本   U(PW$\l  
cost of manufacture 製造成本   Q#X'.](1  
cost of sales 銷貨成本   Ma'#5)D  
cost price 成本價格   :?}mu1  
credit 貸方   .V R~[aD  
credit note 收款通知單   !{
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creditor 債權人   E/hT/BOPK  
crossed check 橫線支票   Z l;TS%$  
current account 往來活期賬戶   ]HaX .Z<  
current asset 流動資產    &1f3e  
current liability 流動負債   ?@z/#3b  
current profit and loss 本期損益   ;"2VU"  
debit 借方   0~z`>#W,  
debt 債務   C;5`G *e  
debtor 債務人   ~F53{qxV  
deed 契據  
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deferred assets 遞延資產   op@=0d
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deferred liabilities 遞延負債   bsm/y+R  
delivery 交貨   QI'-I\Co  
delivery expense 送貨費   hH9~.4+*`g  
delivery order 出貨單   Yi] `"\  
demand draft 即期匯票  
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demand note 即期票據   kdWUz(  
demurrage charge 延期費   !MrQ-B(  
deposit 存款   /k[8xb  
deposit slip 存款單   p>O/H1US;  
depreciation 折舊   <@# g2b  
direct cost 直接成本   )+"5($~  
direct labour 直接人工   +?
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director 董事   hj&~Dn(  
discount 折扣   F\hVunPVx  
discount on purchase 進貨折扣   LXWI'nxV  
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