[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。   "U\RN  
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acceptance 承兌   uw;Sfx,s  
account 賬戶   4H{t6t@ -:  
accountant 會計員   M(X _I`\E  
accounting 會計   z; GQnAG@  
accounting system 會計制度   >Hf {Mx{<  
accounts payable 應付賬款   2KLMFI.F  
accounts receivable 應收賬款   Ht[$s40P  
accumulated profits 累積利益   ifDWN*k6  
adjusting entry ?#123;整記錄   *yBVZD|?H  
adjustment ?#123;整   mnm ZO}  
administration expense 管理費用   sT^R0Q'>  
advances 預付   |ADf~-AY  
advertising expense 廣告費   u)oAQ< w  
agency 代理   H/o_?qK  
agent 代理人  
OZ&/&?!XE  
agreement 契約   P:{Aqn~zR  
allotments 分配數   kL8rqv^  
allowance 津貼   8~Cmn%  
amalgamation 合併   E)-;sFz  
amortization 攤銷   PUR,r%K`  
amortized cost 應攤成本   `~XksyT  
annuities 年金   |]7c&`  
applied cost 已分配成本   g89@>?Mn  
applied expense 已分配費用   q T6y&  
applied manufacturing expense 己分配製造費用   \U:OQ.e  
apportioned charge 攤派費用   #/oH #/?  
appreciation 漲價   T}fo  
article of association 公司章程   SkjG}  
assessment 課稅   Oiib2Ov  
assets 資產   <K CI@  
attorney fee 律師費   &%2^B[{  
audit 審計   8pnD6Lp>  
auditor 審計員   Spn[:u@  
average 平均數   VrIN.x  
average cost 平均成本   OAXA<  
bad debt 壞賬   o`YBz~2  
balance 餘額   ^lp=4C9  
balance sheet 資產負債表   WARiw[  
bank account 銀行賬戶   hF'VqJS  
bank balance 銀行結存   MG?,,8sO  
bank charge 銀行手續費   ZiPeP  
bank deposit 銀行存款   #Z1%XCt  
bank discount 銀行貼現   S~/2Bw!2  
bank draft 銀行匯票   O
BWb0t5H?  
bank loan 銀行借款   /43l}6I  
bank overdraft 銀行透支   ?t'V5$k\  
bankers acceptance 銀行承兌   )+N{D=YM  
bankruptcy 破產   )U~|QdZ  
bearer 持票人   i^DMnvV.  
beneficiary 受益人   NK0'\~7&  
bequest 遺產   u8c@q'_  
bill 票據   'KH+e#?Ar  
bill of exchange 匯票   KElEGW  
bill of lading 提單   k A3K  
bills discounted 貼現票據   p{,#H/+J  
bills payable 應付票據   l8G1N[  
bills receivable 應收票據    +jhzE%  
board of directors 董事會   r D@*x
MW  
bonds 債券   t?"(Zb  
bonus 紅利   D$>!vD'  
book value 賬面價值   Y%;J/4dd  
bookkeeper 簿記員   |R.yuSL)(  
bookkeeping 簿記   sU>IETo  
branch office general ledger 支店往來賬戶   - ))S  
broker 經紀人   NgTB4I8P  
brought down 接前   4aArxJ  
brought forward 接上頁   r;{$x  
budget 預算   Gwk$<6E  
by-product 副產品   }U8v ~wcd  
by-product sales 副產品銷售   wN.
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capital 股本   }||u{[  
capital income 資本收益   ;`oK5  
capital outlay 資本支出   SnG(/1C8  
capital stock 股本   9)wYSz'  
capital stock certificate 股票   xf&[QG+Ef  
carried down 移後   -J3~j kf  
carried forward 移下頁   j""ZFh04  
cash 現金   *QQeK#$s  
cash account 現金賬戶   t*hy"e{*a  
cash in bank 存銀行現金   ]EKg)E  
cash on delivery 交貨收款   r#OPW7mhE  
cash on hand 庫存現金   u\Cf@}5(  
cash payment 現金支付   h/n(  
cash purchase 現購   loIb}8  
cash sale 現沽   x*H#?.E  
cashier 出?#123;員   eA7 Iv{M  
cashiers check 本票   pa46,q&M  
certificate of deposit 存款單折   &{e ]S!D  
certificate of indebtedness 借據   A,F~*LXm  
certified check 保付支票   @<P2di  
certified public accountant 會計師   m\qeYI6,Z  
charges 費用   B>nj{W<o  
charge for remittances 匯水手續費   l/={aF7+  
charter 營業執照   :.5l  
chartered accountant 會計師   VgVDTWs7  
chattles 動產   "}v.>L<P  
check 支票   0Fb];:a  
che stub 支票存根   eyKxnB
z  
closed account 己結清賬戶   l_ }d Q&R  
closing 結算  
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closing entries 結賬紀錄   c*rH^Nz  
closing stock 期末存貨   :&wb+tV  
closing the book 結賬   PcC@}3  
columnar journal 多欄日記賬   UF7h{V})  
combination 聯合   1dLc/,|  
commission 佣金   ]mMJ6n  
commodity 商品   7_\F$bp`  
common stock 普通股   Y'iI_cg  
company 公司   yMWh#[phH  
compensation 賠償   est  iS  
compound interest 複利   }. &ellNQ  
consignee 承銷人   cTGd<  
consignment 寄銷   qt}M&=}8Q  
consignor 寄銷人   Wu 0:X*>}p  
consolidated balance sheet 合併資產負債表   To(I<W|{  
consolidated profit and loss account 合併損益表   n1PptR  
consolidation 合併   =dPokLXn  
construction cost 營建成本   vS\2zwb}  
construction revenue 營建收入   vu0Ue  
contract 合同   {V />5pz4e  
control account 統制賬戶   C7S\4rDJ  
copyright 版權   AtJ{d^  
corporation 公司   d
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cost 成本   iv>MIdIm  
cost accounting 成本會計   3`cA!
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cost of labour 勞工成本   J- S.m(  
cost of production 生產成本   _f0AV;S:vd  
cost of manufacture 製造成本   YTa g|If  
cost of sales 銷貨成本   ol"|?*3q  
cost price 成本價格   qA GjR!=^  
credit 貸方   K#+?oFo:  
credit note 收款通知單   44}5o  
creditor 債權人   {]+ t<  
crossed check 橫線支票   y;ElSt;S  
current account 往來活期賬戶   ]i#p2?BR  
current asset 流動資產   qf(mJlU  
current liability 流動負債   wNHn.  
current profit and loss 本期損益   \I!mzo  
debit 借方  
,*iA38d.!  
debt 債務   {[2o  
debtor 債務人   7,SQz6]  
deed 契據   e>z"{ u(F0  
deferred assets 遞延資產   rk8pL [|  
deferred liabilities 遞延負債   R `tJ7MB  
delivery 交貨   2'@m'4-N  
delivery expense 送貨費   W q<t+E[  
delivery order 出貨單   X8*g#lO?  
demand draft 即期匯票   bKpy?5&>  
demand note 即期票據   AfA"QCyO  
demurrage charge 延期費   dQ8RrD=$&  
deposit 存款   V#oz~GMB  
deposit slip 存款單   =#u
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depreciation 折舊   :gV~L3YW5  
direct cost 直接成本   AU\=n,K7  
direct labour 直接人工   ==[(Mn,%d  
director 董事   +fk*c[FG  
discount 折扣   2{h2]F  
discount on purchase 進貨折扣    _BP%@o  
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