[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。   |XA aKZA  
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acceptance 承兌   b, **$  
account 賬戶   2N8sq(LK{  
accountant 會計員   (9 z.IH7}k  
accounting 會計   QRZTT q
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accounting system 會計制度   9c5G6n0  
accounts payable 應付賬款   IfmIX+t?  
accounts receivable 應收賬款   q'AnI$!  
accumulated profits 累積利益   tTh;.8
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adjusting entry ?#123;整記錄   bb0McEQy  
adjustment ?#123;整   -anFt+f-  
administration expense 管理費用   Hs` #{W{.  
advances 預付   z'}=A  
advertising expense 廣告費   v6DxxE2n  
agency 代理   . I&)MZ>n  
agent 代理人   ic{.#R.BY  
agreement 契約   ywQ!9 \  
allotments 分配數   ~)m t&   
allowance 津貼   Rw ao5l=x  
amalgamation 合併   N" Jtg@w  
amortization 攤銷   "G-0iKW;  
amortized cost 應攤成本   CWe>jlUQ  
annuities 年金   P xVI{:Uz  
applied cost 已分配成本   7~l  
applied expense 已分配費用   X6N]gD  
applied manufacturing expense 己分配製造費用   EBDC'^  
apportioned charge 攤派費用   QOh w  
appreciation 漲價   ,ORG"]_F  
article of association 公司章程   hzuMTKH9  
assessment 課稅   6(q`Oj  
assets 資產   kS Da\l!W]  
attorney fee 律師費   WVT5VJ7*  
audit 審計   G0;EbJ/&  
auditor 審計員   wp]7Lx?F  
average 平均數   E_![`9i  
average cost 平均成本   q{De&Bu  
bad debt 壞賬   6aF'^6+a  
balance 餘額   LnI{S{]wDh  
balance sheet 資產負債表   #SihedWi  
bank account 銀行賬戶   {?>bblw/d  
bank balance 銀行結存   Puth8$  
bank charge 銀行手續費   <GT>s  
bank deposit 銀行存款   .iP G/e  
bank discount 銀行貼現   w1"gl0ga$  
bank draft 銀行匯票   d0}% %T  
bank loan 銀行借款   C@UJOB  
bank overdraft 銀行透支   Nvx)H(8F  
bankers acceptance 銀行承兌   ++Ys9Y)*,  
bankruptcy 破產   !AD0-fZ  
bearer 持票人   Z*vpQBbu  
beneficiary 受益人   +Sdx8 Z5  
bequest 遺產   eA*Jfb  
bill 票據   srCh
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bill of exchange 匯票   :9x084ESR)  
bill of lading 提單   iQm.]A  
bills discounted 貼現票據   5fj  
bills payable 應付票據   L`HH);Ozw  
bills receivable 應收票據   UP~WP@0F  
board of directors 董事會   Ot2zhR )  
bonds 債券   ><#2O  
bonus 紅利   1W}nYU  
book value 賬面價值   HV$9b~(  
bookkeeper 簿記員   _8NEwwhc  
bookkeeping 簿記   kuTq8p2E  
branch office general ledger 支店往來賬戶   vU8FHVytV  
broker 經紀人   ;5Wx$Yfx  
brought down 接前   DQ n`@  
brought forward 接上頁   0x>/6 <<  
budget 預算   C$'D]fX  
by-product 副產品   x'=3&vc4  
by-product sales 副產品銷售   /XW&q)z-Hl  
capital 股本   N)vk0IM!  
capital income 資本收益   ni"$[8U  
capital outlay 資本支出   dxkRk#mf:  
capital stock 股本   1o;g1Z/  
capital stock certificate 股票   q2S!m6!  
carried down 移後   ,{ uW8L  
carried forward 移下頁   'Ffy8z{&3  
cash 現金   i!1ho T$  
cash account 現金賬戶   )O2Nlk~l&  
cash in bank 存銀行現金   j*eUF-J1  
cash on delivery 交貨收款   l?o-!M{  
cash on hand 庫存現金   ~<2 IIR$H  
cash payment 現金支付   ,N@Yk.  
cash purchase 現購   E VN-<=i^  
cash sale 現沽   =.qm8+  
cashier 出?#123;員   O2`oe4."vd  
cashiers check 本票   jSwtf  
certificate of deposit 存款單折   Xx3g3P  
certificate of indebtedness 借據   xb+RRTgj  
certified check 保付支票   `x{.z=xC  
certified public accountant 會計師   #hD}S~  
charges 費用   t g KG&  
charge for remittances 匯水手續費   9lZAa8Rxi  
charter 營業執照   n) _dH/"  
chartered accountant 會計師   `j&0VIU>>  
chattles 動產   M('s|>\l  
check 支票   yyY~ * Le  
che stub 支票存根   z.2r@Psk  
closed account 己結清賬戶   C%}]"0Q1  
closing 結算   e-CNQnO~  
closing entries 結賬紀錄   :jt;EzCLg%  
closing stock 期末存貨   V>b2b5QAH,  
closing the book 結賬   /~3N@J  
columnar journal 多欄日記賬   W_[|X}lWP  
combination 聯合   zb>f;[  
commission 佣金   ~ON1Zw[+  
commodity 商品   KG V.S  
common stock 普通股   X q}Ucpj  
company 公司   <*s"e)XeqF  
compensation 賠償   h4hN1<ky\  
compound interest 複利   K3vse
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consignee 承銷人   8 uDerJ!  
consignment 寄銷   jOUK]>ox:  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   }x
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consolidated profit and loss account 合併損益表   b]!9eV $  
consolidation 合併   ! dU9sB2  
construction cost 營建成本   h>}ax\h  
construction revenue 營建收入   1R0ffP]  
contract 合同   ?M*7@t@  
control account 統制賬戶   "w}-?:# j  
copyright 版權   +h0PR?  
corporation 公司   QGs1zfh
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cost 成本   Y3#Nux%  
cost accounting 成本會計   )y9;OA  
cost of labour 勞工成本   BdN8 ^W  
cost of production 生產成本   3lo;^KX !  
cost of manufacture 製造成本   v8ba~  
cost of sales 銷貨成本   Z[",$Lt  
cost price 成本價格   di~]HUZh)  
credit 貸方   c_ La^HS  
credit note 收款通知單   s|Z:}W?{  
creditor 債權人   8zhBA9Y#~  
crossed check 橫線支票   :.*HQt9N  
current account 往來活期賬戶   *IC^IC:  
current asset 流動資產   s}6+8fE"  
current liability 流動負債   PJzc=XPU  
current profit and loss 本期損益   q@(1Yivk  
debit 借方   YEzU{J  
debt 債務   \)ip>{WG  
debtor 債務人   ev9;Ld  
deed 契據   bS>R5*Zp  
deferred assets 遞延資產   _ Yfmxn8V  
deferred liabilities 遞延負債   \gLxC  
delivery 交貨   otO j^xU  
delivery expense 送貨費   9YB2e84j  
delivery order 出貨單   PU W[e%  
demand draft 即期匯票   {Fbg]'FQ
 
demand note 即期票據   {m[s<A(  
demurrage charge 延期費   ^YGTh0$W  
deposit 存款   M\Se_  
deposit slip 存款單   sf(iE(o  
depreciation 折舊   }g~g50ci  
direct cost 直接成本   xq}-m!nX  
direct labour 直接人工   l^\(ss0~  
director 董事   v:E;^$6Vn  
discount 折扣   Fh K&@@_  
discount on purchase 進貨折扣   / s,tY74'5  
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