[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。   .e$%[)D  
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acceptance 承兌   V}:'Xgp*N  
account 賬戶   g)cY\`&W8  
accountant 會計員   " $=qGHA~  
accounting 會計   !a[
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accounting system 會計制度   z8tl
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accounts payable 應付賬款   M.[wKGX(  
accounts receivable 應收賬款   2 `&<bt[g  
accumulated profits 累積利益   6n-r  
adjusting entry ?#123;整記錄   9K$]h2  
adjustment ?#123;整   UoRDeYQ`E  
administration expense 管理費用   [R\=M'  
advances 預付   wA",SBGX  
advertising expense 廣告費   H:Lt$  
agency 代理   ' =}pxyg  
agent 代理人   yjd(UWE  
agreement 契約   % ^!a B  
allotments 分配數   ^S=cNSpC  
allowance 津貼   M8_R  
amalgamation 合併   dyl 0]Z  
amortization 攤銷   ~#t*pOC5BR  
amortized cost 應攤成本   xFX&9^Uk  
annuities 年金   k}<<bm*f  
applied cost 已分配成本   ,-:a?#f>  
applied expense 已分配費用   HTN$ >QTI  
applied manufacturing expense 己分配製造費用   [DhEh@  
apportioned charge 攤派費用   P'F~\**5  
appreciation 漲價   J% AG`  
article of association 公司章程   a7=YG6[  
assessment 課稅   e&ts\0  
assets 資產   i*z0Jf["  
attorney fee 律師費   NQ{-&#@/v  
audit 審計   QE*%HR'  
auditor 審計員   LUG9 #.  
average 平均數   gi 5XP]z  
average cost 平均成本   Of&"U/^  
bad debt 壞賬   OF-WUa4t  
balance 餘額   ) H+d.
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balance sheet 資產負債表   L}b'+Wi@  
bank account 銀行賬戶   _[%n ~6  
bank balance 銀行結存   kkL(;H:%  
bank charge 銀行手續費   lfgtcR{l5  
bank deposit 銀行存款   {RJ52Gx(  
bank discount 銀行貼現   <k5`&X!+  
bank draft 銀行匯票   lfRH`u  
bank loan 銀行借款   i=V-@|Z  
bank overdraft 銀行透支   >'.[G:b  
bankers acceptance 銀行承兌   dXDXRY.FMQ  
bankruptcy 破產   Q2FQhc@L(:  
bearer 持票人   -`g J  
beneficiary 受益人    }EP|Mb  
bequest 遺產   cPSti  
bill 票據   c~37+^B:  
bill of exchange 匯票   s_S$7N`ocS  
bill of lading 提單   1[px`%DR~  
bills discounted 貼現票據   SNN#$8\  
bills payable 應付票據   _C5n
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bills receivable 應收票據   A`g.[7  
board of directors 董事會   _V&x`ks  
bonds 債券   ~\3l!zIq  
bonus 紅利   IBDVFA  
book value 賬面價值   N|o>%)R  
bookkeeper 簿記員   #'wL\3  
bookkeeping 簿記   t)KPp|&  
branch office general ledger 支店往來賬戶   \:h0w;34O  
broker 經紀人   T"IW Jpc  
brought down 接前   sc9]sIb  
brought forward 接上頁   z41D^}b  
budget 預算   4':MI|/my_  
by-product 副產品   >r~|1kQ.  
by-product sales 副產品銷售   qA04Vc[2  
capital 股本   51z/  
capital income 資本收益   !*9FKDB{  
capital outlay 資本支出   y&h~Oa?,;  
capital stock 股本   +hZ] B<$  
capital stock certificate 股票   JOPTc]  
carried down 移後   8pd&3G+  
carried forward 移下頁   3eJ\aVI>pE  
cash 現金   KoFv0~8Q  
cash account 現金賬戶   M*v^N]>"G  
cash in bank 存銀行現金   }=TqJy1  
cash on delivery 交貨收款   =?^-P{:\?  
cash on hand 庫存現金   6RL~iD;X  
cash payment 現金支付   am3V9"\  
cash purchase 現購   80dSQ"y  
cash sale 現沽   { qjUI  
cashier 出?#123;員   =%xIjxYl  
cashiers check 本票   dWMccn;-m  
certificate of deposit 存款單折   LMt0'Ml9  
certificate of indebtedness 借據   C"(_mW{@  
certified check 保付支票   p1C_`f N,  
certified public accountant 會計師   n&(3 o6i'  
charges 費用   ixg\[5.Q+  
charge for remittances 匯水手續費   F|9a}(-7  
charter 營業執照   6V+V zDo  
chartered accountant 會計師   y
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chattles 動產   `Yg7,{A\J  
check 支票    MK<  
che stub 支票存根   /@6E3lhS  
closed account 己結清賬戶   <1 TlW ~q<  
closing 結算   e
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closing entries 結賬紀錄   b!0'Qidh0  
closing stock 期末存貨   XC :;Rq'j  
closing the book 結賬   cPV
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columnar journal 多欄日記賬   S_a :ML<  
combination 聯合   ,"x2 3=]  
commission 佣金   dBsRm{aS  
commodity 商品   :PHUsy  
common stock 普通股   6\%r6_.d  
company 公司   E {I)LdAqK  
compensation 賠償   ?f(pQy@V  
compound interest 複利   z ]'|nX  
consignee 承銷人   #($k 3OA  
consignment 寄銷   `\Uc4lRS  
consignor 寄銷人   +ZY2a7uI  
consolidated balance sheet 合併資產負債表   LZgwIMd  
consolidated profit and loss account 合併損益表   #(m`2Z`H  
consolidation 合併   BERn _5gb  
construction cost 營建成本   H(  
construction revenue 營建收入   xgZV0!%  
contract 合同   er&uC4Y]a  
control account 統制賬戶   }qG?Vmq*R[  
copyright 版權   A@9U;8k  
corporation 公司   |Ba4 G`
 
cost 成本   !l sy&6  
cost accounting 成本會計   >xhd[  
cost of labour 勞工成本   sURUQ H  
cost of production 生產成本   QCZ,K"y  
cost of manufacture 製造成本   MzBfHt'Rk  
cost of sales 銷貨成本   Y\ #.EVz  
cost price 成本價格   n's2/9x   
credit 貸方   Z"teZ0H  
credit note 收款通知單   .=
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creditor 債權人   z^gDbXS  
crossed check 橫線支票   (mD-FR@#  
current account 往來活期賬戶   ">0/>>Ry  
current asset 流動資產   ,mAB)at  
current liability 流動負債   S!`4Bl  
current profit and loss 本期損益   eXskwV+7  
debit 借方   +G3nn!gl4  
debt 債務   eONeWY9  
debtor 債務人   w7=D6`  
deed 契據   D=5
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deferred assets 遞延資產   
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deferred liabilities 遞延負債   rf1wS*uU+  
delivery 交貨   EOd.Tyb!/  
delivery expense 送貨費   ];d5X  
delivery order 出貨單   1C5kS[!  
demand draft 即期匯票   4)x3!Ol  
demand note 即期票據   g:~?U*f-  
demurrage charge 延期費   ?3B t;<^  
deposit 存款   1j${,>4tQ  
deposit slip 存款單   u8{@PlS  
depreciation 折舊   !Vp,YN+yN  
direct cost 直接成本   &vJ(P!2f<  
direct labour 直接人工   9H !B)  
director 董事   1pYmtr  
discount 折扣   L.I}- n  
discount on purchase 進貨折扣   B BApL{  
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