[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。   ?|we.{  
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acceptance 承兌   kR(hUc1O  
account 賬戶   9xUAf
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accountant 會計員   ,7|2K&C5  
accounting 會計   c5tCw3$t  
accounting system 會計制度   \RyW#[(  
accounts payable 應付賬款   Z6r_T  
accounts receivable 應收賬款   ^<'=]?xr  
accumulated profits 累積利益   h{M.+I$}C  
adjusting entry ?#123;整記錄   mE_?E&T`|  
adjustment ?#123;整   *.NVc  
administration expense 管理費用   UPJ3YpK  
advances 預付   #s^~'2^%4  
advertising expense 廣告費   `zOQ*Y&  
agency 代理   \*$''`b)j  
agent 代理人   @,v.Y6Ge  
agreement 契約   '>5W`lZ
 
allotments 分配數   F:rT.n  
allowance 津貼   Ny)!uqul*  
amalgamation 合併   PWThm ooP  
amortization 攤銷   &8uq5uKg  
amortized cost 應攤成本   _kT$/k  
annuities 年金   &7t3D?K'qX  
applied cost 已分配成本   (y!<^Q  
applied expense 已分配費用   Zo|# ,AdE>  
applied manufacturing expense 己分配製造費用   VKp
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apportioned charge 攤派費用   ^<O=<tN\  
appreciation 漲價   P mgTTI  
article of association 公司章程   E"$AOM?(*i  
assessment 課稅   p+bT{:  
assets 資產   7nAB^~)6l  
attorney fee 律師費   DkGC+Dw  
audit 審計   zDO`w0N  
auditor 審計員   @'{ m-?*  
average 平均數   }_L,Xg:I  
average cost 平均成本   IH1 fvW e  
bad debt 壞賬   H"A|Z6y$^  
balance 餘額   & c)n\x*  
balance sheet 資產負債表   ]%VR Nm
 
bank account 銀行賬戶   y0D
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bank balance 銀行結存   \vv
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bank charge 銀行手續費   + \AiUY  
bank deposit 銀行存款   Jx8?x#}  
bank discount 銀行貼現   |+Fko8-  
bank draft 銀行匯票   3jB5F0
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bank loan 銀行借款   ki[Yu+';}  
bank overdraft 銀行透支   +5:oW~ ;  
bankers acceptance 銀行承兌   @] `_+\y  
bankruptcy 破產   0HRLTgIC  
bearer 持票人   VMZ"i1rP  
beneficiary 受益人   i?&g
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bequest 遺產   5g3D}F>OJ  
bill 票據   Hki  
bill of exchange 匯票    s*k[Fbi  
bill of lading 提單   \.tnz
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bills discounted 貼現票據   X>`e(1`_O  
bills payable 應付票據   vf+GC*f  
bills receivable 應收票據   w{1DwCLKq  
board of directors 董事會   b]Xc5Dp{  
bonds 債券   3~7X2}qU  
bonus 紅利   O%.c%)4Xo  
book value 賬面價值   ~a^"VQ5]ac  
bookkeeper 簿記員   pPNU0]/  
bookkeeping 簿記   Rh:edQ#  
branch office general ledger 支店往來賬戶   ersddb^J]  
broker 經紀人   oyS43/."  
brought down 接前   dd +%d  
brought forward 接上頁   spE(s%dgL  
budget 預算   VuqJ&U.-  
by-product 副產品   l H@hV  
by-product sales 副產品銷售   k<09
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capital 股本   M
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capital income 資本收益   4ACL|R F)A  
capital outlay 資本支出   ;-:Nw6 E  
capital stock 股本   7n,*3;I  
capital stock certificate 股票   O|opNr  
carried down 移後   U=4tJb
 
carried forward 移下頁   DRC2U%[  
cash 現金   _%` )cOr   
cash account 現金賬戶   +O 2H":$  
cash in bank 存銀行現金   ^x8yWbrE  
cash on delivery 交貨收款   2aef[T
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cash on hand 庫存現金   s3sAw~++  
cash payment 現金支付   # @QZ  
cash purchase 現購   X
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cash sale 現沽   #-wtNM%1#  
cashier 出?#123;員   }i7Gv K<[:  
cashiers check 本票   tCFXb6Cz  
certificate of deposit 存款單折   ?=X G#we  
certificate of indebtedness 借據   p,hDZea  
certified check 保付支票   5m_$21  
certified public accountant 會計師   Lc<v4Bp  
charges 費用   biJ"@dm 4  
charge for remittances 匯水手續費   ]chfa  
charter 營業執照   UQmdm$.  
chartered accountant 會計師   &&/2oP+z  
chattles 動產  
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check 支票   [ &cCE   
che stub 支票存根   Sz.sX w;  
closed account 己結清賬戶   1Y2]jz4  
closing 結算   +}eGCZra  
closing entries 結賬紀錄   nU{}R"|  
closing stock 期末存貨   "enGWIH  
closing the book 結賬   Q Q3a&  
columnar journal 多欄日記賬   aNX M~;5~  
combination 聯合   21b  
commission 佣金   x]~{#pH@<  
commodity 商品   r &<sSE;5  
common stock 普通股   Ifghyh<d  
company 公司   S${n:e0\  
compensation 賠償   ' P1I-ue
 
compound interest 複利   3oH.1M/  
consignee 承銷人   ;<j[0~qp:  
consignment 寄銷   \yIan<q  
consignor 寄銷人   $e bx  
consolidated balance sheet 合併資產負債表   k E^%w?C  
consolidated profit and loss account 合併損益表   ~C|. .Z  
consolidation 合併   C5q n(tv  
construction cost 營建成本   z}> q/!q  
construction revenue 營建收入   WInfn f+'  
contract 合同   =0Z^q0.  
control account 統制賬戶   i%M6$or  
copyright 版權   pX5#!)
 
corporation 公司   R^DZ@[\iV  
cost 成本   4'Svio  
cost accounting 成本會計   xc4g`Xi  
cost of labour 勞工成本   ZtS>'W8l  
cost of production 生產成本   ?
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cost of manufacture 製造成本   f6\`eLGi1  
cost of sales 銷貨成本   ZCP r`H  
cost price 成本價格   l70a&[W  
credit 貸方   "iu9r%l94  
credit note 收款通知單   ?pE)K<+Zkf  
creditor 債權人   P!c.!8C$  
crossed check 橫線支票   P2U^%_~  
current account 往來活期賬戶   ~F gxhK2+  
current asset 流動資產   %\i OX|F_  
current liability 流動負債   _,,w>q6K  
current profit and loss 本期損益   2P`Z>_  
debit 借方   <'{* 6f@n  
debt 債務   0Nvk|uI V[  
debtor 債務人   aYJT
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deed 契據   eflmD$]SW  
deferred assets 遞延資產   K{]9Yo  
deferred liabilities 遞延負債   ! MTmG/^  
delivery 交貨   <_o).hE{  
delivery expense 送貨費   sbeS9vE  
delivery order 出貨單   mE|?0mRA %  
demand draft 即期匯票   }Kt`du=  
demand note 即期票據   V8Lp%*(3  
demurrage charge 延期費   Mm&#I[ :  
deposit 存款   (
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deposit slip 存款單   DJ zJ$Q  
depreciation 折舊   5]-q.A5m  
direct cost 直接成本   VLdQXNg9W"  
direct labour 直接人工   U=kPxe  
director 董事   I34|<3t$  
discount 折扣   aEL^N0\d  
discount on purchase 進貨折扣   ZOAHM1ci  
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