[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。   rqW[B/a{  
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acceptance 承兌   psyxNM=dN#  
account 賬戶   W
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accountant 會計員   ,Tc3koi  
accounting 會計   <6QG7i  
accounting system 會計制度   j[l6&eX  
accounts payable 應付賬款   9zSHn.y  
accounts receivable 應收賬款   1{ l18B`  
accumulated profits 累積利益   6(awO2{BP  
adjusting entry ?#123;整記錄   FdE

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adjustment ?#123;整   ?3X!  
administration expense 管理費用   7?Q@Hj(:NT  
advances 預付   bHVAa#
 
advertising expense 廣告費   [p[nK=&r  
agency 代理   h07Z.q ;  
agent 代理人   e9e%
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agreement 契約   D^Ahw"X)  
allotments 分配數   Vcn04j#Q  
allowance 津貼   u>c\J|K_V  
amalgamation 合併   CvfXm  
amortization 攤銷   dp`xyBQ3  
amortized cost 應攤成本   8 2qf7`  
annuities 年金    o&uO]  
applied cost 已分配成本   =OfU#i"c  
applied expense 已分配費用   xw_VK1  
applied manufacturing expense 己分配製造費用   ?xEQ'(UBQ  
apportioned charge 攤派費用   M S 3?#b  
appreciation 漲價   } 8ZCWmd  
article of association 公司章程   x,$N!X  
assessment 課稅   3sG7G:4  
assets 資產   Oop5 bg  
attorney fee 律師費   }s)MDq9  
audit 審計   OS8 ^mC  
auditor 審計員   X-1<YG  
average 平均數   MuNM)pyxp  
average cost 平均成本   ]=\Mf<  
bad debt 壞賬   dmh6o
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balance 餘額   @3`:aWda  
balance sheet 資產負債表   lv -z[  
bank account 銀行賬戶   n\d`Fk  
bank balance 銀行結存   z_qy>  
bank charge 銀行手續費   'J^ M`/  
bank deposit 銀行存款   *hVbjI$  
bank discount 銀行貼現   I9O9V[  
bank draft 銀行匯票   Jf\lnJTyU8  
bank loan 銀行借款   nQ|4.e;  
bank overdraft 銀行透支   vZV+24YWb  
bankers acceptance 銀行承兌   a*LT<N  
bankruptcy 破產   DxjD/?R8  
bearer 持票人   bqugo  
beneficiary 受益人   k=w;jX&;`  
bequest 遺產   R=M"g|U6  
bill 票據   B$~oZ'4v  
bill of exchange 匯票   xml@]N*D#E  
bill of lading 提單   &gJKJ=7  
bills discounted 貼現票據   {FzL@!||  
bills payable 應付票據   p7(Pymkd  
bills receivable 應收票據   z0J$9hEg89  
board of directors 董事會   (;utiupW  
bonds 債券   Y" 9 o  
bonus 紅利   =H*}{'#  
book value 賬面價值   8 vNgePn  
bookkeeper 簿記員   CU=}]Y  
bookkeeping 簿記   -r/G)Rs  
branch office general ledger 支店往來賬戶   9k
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broker 經紀人   b?Wg|D  
brought down 接前   ?wE@9g A  
brought forward 接上頁   J6x\_]1:*  
budget 預算   a%*l]S0z"  
by-product 副產品   VM{ `CJ2  
by-product sales 副產品銷售   g*b 4N_  
capital 股本   Ta#vD_QP  
capital income 資本收益   ZJ(/cD  
capital outlay 資本支出   "bZV<;y6  
capital stock 股本   TJ(PTB;  
capital stock certificate 股票   ';`fMcN  
carried down 移後   A^7!:^%K  
carried forward 移下頁   L(!4e   
cash 現金   <%eY>E  
cash account 現金賬戶   kg[u@LgvoN  
cash in bank 存銀行現金   A.7:.5Cx'  
cash on delivery 交貨收款   7L)1mB.  
cash on hand 庫存現金   f@l6]z{.L  
cash payment 現金支付   h}xUZ:  
cash purchase 現購   7t-j2 n`<  
cash sale 現沽   "^-U#f>k  
cashier 出?#123;員   MhC 74G  
cashiers check 本票   M,V+bt  
certificate of deposit 存款單折   z M6yUEg  
certificate of indebtedness 借據   !mFo:nQ)}  
certified check 保付支票   ln.kEhQ3B  
certified public accountant 會計師   H
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charges 費用   }_XW?^/8  
charge for remittances 匯水手續費   !- f>*|@  
charter 營業執照    t K;E&:  
chartered accountant 會計師   1"46OCu{  
chattles 動產   N_<sCRd]9  
check 支票   /^96|  
che stub 支票存根   Cus=UzL  
closed account 己結清賬戶   =/=x"q+X  
closing 結算   3ojK2F(1D  
closing entries 結賬紀錄   J#Fe"  
closing stock 期末存貨   y8: 0VZox  
closing the book 結賬   SCeZt [  
columnar journal 多欄日記賬   =fMSmn1S  
combination 聯合   WO*yJ`9]  
commission 佣金   XuJwZN!(  
commodity 商品   20m6-rkI<}  
common stock 普通股   Fk D  
company 公司   2>Kq)Ii  
compensation 賠償   z.16%@R  
compound interest 複利   ]i*q*]x2u  
consignee 承銷人   zF/}s_><*  
consignment 寄銷   Ff>Y<7CQ v  
consignor 寄銷人   ))c;D
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consolidated balance sheet 合併資產負債表   &Pxt6M\d  
consolidated profit and loss account 合併損益表   Wq)'0U;{$  
consolidation 合併   T(+F6d=1  
construction cost 營建成本   I
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construction revenue 營建收入   q?z6|]M|u  
contract 合同   x6HebIR+  
control account 統制賬戶   X@+:O-$  
copyright 版權   B% 6bk.  
corporation 公司   ]SrKe-*:U  
cost 成本   V2es.I  
cost accounting 成本會計   %9M; MK  
cost of labour 勞工成本   9CJUOB>]  
cost of production 生產成本   `.aL>hf  
cost of manufacture 製造成本   q" wi.&|  
cost of sales 銷貨成本   mDE{s",q/  
cost price 成本價格   ;t%L(J  
credit 貸方   XBhWj\`(T  
credit note 收款通知單   ^a; V-US  
creditor 債權人   +WPi}  
crossed check 橫線支票   qh$D;t1=  
current account 往來活期賬戶   =khjD[muC  
current asset 流動資產   VR?
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current liability 流動負債   f<SSg*A;  
current profit and loss 本期損益   d1e'!y}R5  
debit 借方   7~\Dzcfk"P  
debt 債務   :'y  
debtor 債務人   qIjC -#a=m  
deed 契據   +^YV>;  
deferred assets 遞延資產   UQ|0Aqwq  
deferred liabilities 遞延負債   -Kg@Sj/U}R  
delivery 交貨   yD1*^~loJ  
delivery expense 送貨費   R,Zuy(g  
delivery order 出貨單   
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demand draft 即期匯票   6?*iIA$b  
demand note 即期票據   miS+MK"  
demurrage charge 延期費   ("/*k  
deposit 存款   } Q1$v~  
deposit slip 存款單   "EEE09~l\  
depreciation 折舊   344,mnAd  
direct cost 直接成本   I.x0$ac7  
direct labour 直接人工   7 vr)JT=  
director 董事   6$PfX.Fh  
discount 折扣   %h
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discount on purchase 進貨折扣   5B'-&.Aj+  
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