[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。   ]Qj65]  
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acceptance 承兌   T1D7H~\lG  
account 賬戶   K2NnA  
accountant 會計員   puDy&T  
accounting 會計   iHTxD1D+H  
accounting system 會計制度   n}a# b%e  
accounts payable 應付賬款   R D)dw  
accounts receivable 應收賬款   pS51fF9  
accumulated profits 累積利益   bw+~5pqM  
adjusting entry ?#123;整記錄   {<&x9<f9  
adjustment ?#123;整   x_#yH3kJ  
administration expense 管理費用   T"3WB o  
advances 預付   ?eeE[F  
advertising expense 廣告費   9-9`;Z  
agency 代理   7HFw*;  
agent 代理人   VYvHpsI  
agreement 契約   aMT&}3  
allotments 分配數   o:m:9d
n  
allowance 津貼   xqLLoSte  
amalgamation 合併   OfIml.  
amortization 攤銷   C#;}U51:t  
amortized cost 應攤成本   AuSL?kZ4|Y  
annuities 年金   z;1yZ4[G  
applied cost 已分配成本   tXwnK[~x  
applied expense 已分配費用   E}yl@8g:#  
applied manufacturing expense 己分配製造費用   i yMIP~N,$  
apportioned charge 攤派費用   s!uewS.  
appreciation 漲價   Xq,{)G%9nM  
article of association 公司章程   pvkru-i]  
assessment 課稅   DL<r2h  
assets 資產   ; *r5 d+]  
attorney fee 律師費   b1E>LrL  
audit 審計   ?;!l-Dy  
auditor 審計員   yn"8Ma*  
average 平均數   kx*=1AfU+Y  
average cost 平均成本   n`;=^^B  
bad debt 壞賬   C {gYrz)  
balance 餘額   L~CwL  
balance sheet 資產負債表   R8?Xz5  
bank account 銀行賬戶   rWAJL9M  
bank balance 銀行結存   pv;}Sv$ ]-  
bank charge 銀行手續費   PudwcP{  
bank deposit 銀行存款   LQ3 73 j-  
bank discount 銀行貼現   V;Te =
4  
bank draft 銀行匯票   x~Y]c"'D  
bank loan 銀行借款   L-",.U*;  
bank overdraft 銀行透支   S"V
|BU  
bankers acceptance 銀行承兌   BPwFcT)i!(  
bankruptcy 破產   utfD$8UI  
bearer 持票人   ?kISAA4x  
beneficiary 受益人   t@.M;b8  
bequest 遺產   e%u1O-*  
bill 票據   ESL(Mf'  
bill of exchange 匯票   zH
eqV  
bill of lading 提單   tFO86 !ln  
bills discounted 貼現票據   +)dQd T0Fq  
bills payable 應付票據   s^)wh v`C  
bills receivable 應收票據   &FW|O(
]  
board of directors 董事會   grp1nWAs  
bonds 債券   wk'|gI[W  
bonus 紅利   XN'x`%!*3#  
book value 賬面價值   ?1JS*LQ$  
bookkeeper 簿記員   Yx>=(B  
bookkeeping 簿記   mtOCk 5E  
branch office general ledger 支店往來賬戶   uwU;glT  
broker 經紀人   2*ZB[5_V  
brought down 接前   Kp!sn,:  
brought forward 接上頁   YP5V~-O/  
budget 預算   0hp*(, L  
by-product 副產品   F]:@?}8R  
by-product sales 副產品銷售   H.3+5po  
capital 股本   c!{v/zOz  
capital income 資本收益   G|* ^W; (Z  
capital outlay 資本支出   [7]Kvb2t  
capital stock 股本   60ccQ7
=  
capital stock certificate 股票   Lnc _
)RF  
carried down 移後   2m7Z:b  
carried forward 移下頁   7A@]t_83Y  
cash 現金   N|WZk2 "  
cash account 現金賬戶   2ys'q!  
cash in bank 存銀行現金   7O84 R^!|2  
cash on delivery 交貨收款   (,z0 V+!  
cash on hand 庫存現金   y9kydu#q  
cash payment 現金支付   ?fr -5&,  
cash purchase 現購   Ou/JN+2A  
cash sale 現沽   } Wx#"6  
cashier 出?#123;員   X458%)G!(K  
cashiers check 本票   }D02*s  
certificate of deposit 存款單折   ^@5#jS2  
certificate of indebtedness 借據   kGR5!8$z  
certified check 保付支票   \D
}K{P  
certified public accountant 會計師   MBXja#(k  
charges 費用   J\VG/)E  
charge for remittances 匯水手續費   U>PF#@ C/  
charter 營業執照   !*JE%t  
chartered accountant 會計師   6Ef
GJq  
chattles 動產   u2%/</]h  
check 支票   x=7hOI5u  
che stub 支票存根   -b'93_ZTu:  
closed account 己結清賬戶   gBB S}HF  
closing 結算   "_dh6naZX  
closing entries 結賬紀錄   ]"?+R+  
closing stock 期末存貨   H= Sy.  
closing the book 結賬   ?fF{M%i-%  
columnar journal 多欄日記賬   G4DuqN~2m  
combination 聯合   qo{2 CYG\+  
commission 佣金   ?L.c~w;l  
commodity 商品   (9R;a np  
common stock 普通股   Pt<lHfd  
company 公司   G, ,c,  
compensation 賠償   dfkmIO%9X  
compound interest 複利   @#sBom+K`  
consignee 承銷人   0>PO4WFVJ  
consignment 寄銷   (W.euQy  
consignor 寄銷人   ]u~6fknm  
consolidated balance sheet 合併資產負債表   GS1Vcav <  
consolidated profit and loss account 合併損益表   f?xc-lX5R  
consolidation 合併   d3 h^L  
construction cost 營建成本   P\#z[TuHKC  
construction revenue 營建收入   "n'LF?/H'  
contract 合同   9D 2B8t"a  
control account 統制賬戶   =l%"Om*A  
copyright 版權   GUUVE@Z  
corporation 公司   zD8q(]: A  
cost 成本   NUiNn 7C  
cost accounting 成本會計   iM'{,~8R5  
cost of labour 勞工成本   \dpsyc  
cost of production 生產成本   'W0?XaEk-  
cost of manufacture 製造成本   tF> ?]  
cost of sales 銷貨成本   X8U._/'N  
cost price 成本價格   ]A*v\Qy  
credit 貸方   ep]tio_  
credit note 收款通知單   j\t"4=,n  
creditor 債權人   \W73W_P&g  
crossed check 橫線支票   M[9]
t("  
current account 往來活期賬戶   Vj.5b0/(  
current asset 流動資產   hGc')  
current liability 流動負債   3\Y}{(O |  
current profit and loss 本期損益   DkO>?n:-C  
debit 借方   [[fhfV+H  
debt 債務   K>H_q@-?f  
debtor 債務人   Umwd<o  
deed 契據   +*OY%;dQ7@  
deferred assets 遞延資產   T""y)
%  
deferred liabilities 遞延負債   t
i`
R  
delivery 交貨   z`b.~<P  
delivery expense 送貨費   !?Tu pi  
delivery order 出貨單   nU Oy-c  
demand draft 即期匯票   #^IEQZgH  
demand note 即期票據   8e_ITqV%  
demurrage charge 延期費   =d_@k[
8<0  
deposit 存款   qwka77nNT  
deposit slip 存款單   Z4#lZS`'A  
depreciation 折舊   aOYRenqu  
direct cost 直接成本   %;,D:Tv=&  
direct labour 直接人工   w+vYD2a  
director 董事   z_XI,u}  
discount 折扣   f#xqu+)Z  
discount on purchase 進貨折扣   2fc8w 3  
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