[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。   uAChu]  
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acceptance 承兌   Qb@BV&^y&  
account 賬戶   l DgzM3  
accountant 會計員   ozT._C  
accounting 會計   /95FDk>  
accounting system 會計制度   Dy98[cL  
accounts payable 應付賬款   H+nr5!`kz  
accounts receivable 應收賬款   p0"BO4({{  
accumulated profits 累積利益   imC&pPBB/G  
adjusting entry ?#123;整記錄   K@I+]5E%?  
adjustment ?#123;整   n(9F:N  
administration expense 管理費用   H3W_}f  
advances 預付   N45s'rF  
advertising expense 廣告費   FLw[Mg:L  
agency 代理   7l[t9ON  
agent 代理人   y>?k<)nA{  
agreement 契約   ))c*_n  
allotments 分配數   0m qSA  
allowance 津貼   |L*6x S[  
amalgamation 合併   3L%Y"4(mm  
amortization 攤銷   o,iS&U"TC  
amortized cost 應攤成本   AviT+^7E  
annuities 年金   T@2f&Un^  
applied cost 已分配成本   ^!N;F"  
applied expense 已分配費用   ]
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applied manufacturing expense 己分配製造費用   lv*Wnn@k  
apportioned charge 攤派費用   
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appreciation 漲價   F j'\v#h  
article of association 公司章程   0%vixR52  
assessment 課稅   F^4*|g  
assets 資產   ,"4X&>_f  
attorney fee 律師費   NHst7$Y<  
audit 審計   OFJJ-4[_3  
auditor 審計員   J+-,^8)  
average 平均數   :DF`A(  
average cost 平均成本   <h)deB+}  
bad debt 壞賬   TiwHLb9  
balance 餘額   J$o[$G_Z  
balance sheet 資產負債表   Nj! R9N  
bank account 銀行賬戶   h+\$Z]  
bank balance 銀行結存   18l~4"|fk  
bank charge 銀行手續費   `K1PGibV  
bank deposit 銀行存款   vq@#Be?@  
bank discount 銀行貼現   %a%+!wX0x  
bank draft 銀行匯票   kW*W4{Fth  
bank loan 銀行借款   2nOe^X!*  
bank overdraft 銀行透支   BbXmT"@  
bankers acceptance 銀行承兌   $\=6."R5<  
bankruptcy 破產   hfVzzVX:  
bearer 持票人   l%vhV&  
beneficiary 受益人   /jn:e"0~  
bequest 遺產   2b vYF;<r  
bill 票據   F<XD^sO  
bill of exchange 匯票   #RsIxpc  
bill of lading 提單   = m!!  
bills discounted 貼現票據   ePFC$kMn  
bills payable 應付票據   r)*_,Fo|  
bills receivable 應收票據   M$E8:  
board of directors 董事會   * S+7BdP  
bonds 債券   QZeb+r  
bonus 紅利   J{v6DYhi  
book value 賬面價值   a v$\@4I  
bookkeeper 簿記員   E,nYtn|B  
bookkeeping 簿記   CMD`
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branch office general ledger 支店往來賬戶   VA*79I#_q  
broker 經紀人   i(TDJ@}  
brought down 接前   D6@
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brought forward 接上頁   %d~9at6-B  
budget 預算   jTxChR  
by-product 副產品   Xj&~N;Ysb  
by-product sales 副產品銷售   HhT8YH  
capital 股本   =FC;d[U  
capital income 資本收益   XzTH,7[n  
capital outlay 資本支出   azATKH+j  
capital stock 股本   I'wk/  
capital stock certificate 股票   4FP~+  
carried down 移後   -n$rKEC4  
carried forward 移下頁   jL[Is2<@  
cash 現金   L M<=j  
cash account 現金賬戶   EIl$"^-  
cash in bank 存銀行現金   E6d8z=X(  
cash on delivery 交貨收款   QK/+*hr;  
cash on hand 庫存現金   TW;;OS[  
cash payment 現金支付   \/e*qu
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cash purchase 現購   z jNjmC!W  
cash sale 現沽   [OToz~=)  
cashier 出?#123;員   bm ]dz;ljh  
cashiers check 本票   dzC&7 9$  
certificate of deposit 存款單折   y{},{~FA"  
certificate of indebtedness 借據   "vHAp55B{  
certified check 保付支票   0jx~_zq-j  
certified public accountant 會計師   T"0)%k8lJ  
charges 費用   e"8m+]  
charge for remittances 匯水手續費   h,RUL  
charter 營業執照   %emPSBf@  
chartered accountant 會計師   2wimP8  
chattles 動產   ;ZW}47:BS6  
check 支票   Bjrv;)XH  
che stub 支票存根   =;?PVAdu%#  
closed account 己結清賬戶   ,h(+\^ ?,  
closing 結算   J
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closing entries 結賬紀錄   E)Epr&9S  
closing stock 期末存貨   ?@ye*%w_  
closing the book 結賬   l+kg4
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columnar journal 多欄日記賬   UK9MWC5g9  
combination 聯合   ""KN?qh9  
commission 佣金   )|1JcnNSa  
commodity 商品   R~?;KJ  
common stock 普通股   jm!C
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company 公司   +53zI|I  
compensation 賠償   K*i1! "w  
compound interest 複利   B0SmE_u_N  
consignee 承銷人   |~vQ0D  
consignment 寄銷   8QgL7  
consignor 寄銷人   0GR9C%"]  
consolidated balance sheet 合併資產負債表   UA u4x 7  
consolidated profit and loss account 合併損益表   Pj5#G0i%  
consolidation 合併   mZJzBYM)  
construction cost 營建成本   .L|ax).D  
construction revenue 營建收入   9%k.GE  
contract 合同   = 8e8!8  
control account 統制賬戶   :[rKSA]@  
copyright 版權   80"=Qu{s  
corporation 公司   ')cgx9   
cost 成本   ?cxK~Y\  
cost accounting 成本會計   s !vROJ  
cost of labour 勞工成本   F0(Sv\<::  
cost of production 生產成本    lTd2~_  
cost of manufacture 製造成本   P+|8MT0  
cost of sales 銷貨成本   %YAiSSsV  
cost price 成本價格   N~KRwsDH  
credit 貸方   ^"#rDP"v  
credit note 收款通知單   2cL)sP}  
creditor 債權人   e*Med)tc^$  
crossed check 橫線支票   1^>g>bn_"  
current account 往來活期賬戶   `ha:Gf
 
current asset 流動資產   RL)3k8pk  
current liability 流動負債   32FGDM  
current profit and loss 本期損益   `GWq3c5  
debit 借方   %4KJ&R (>[  
debt 債務   #C7j|9Ew1]  
debtor 債務人   D;n%sRq(Z  
deed 契據   !27]1%Aw  
deferred assets 遞延資產   aM}"DY-_ h  
deferred liabilities 遞延負債   \)]2Uh|  
delivery 交貨   oKJ7i,xT  
delivery expense 送貨費   w[G_w:$a  
delivery order 出貨單   W)~.o/;  
demand draft 即期匯票   C7_T]e<  
demand note 即期票據   *c c+
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demurrage charge 延期費   %"^XxVJ*  
deposit 存款   9v2 ;  
deposit slip 存款單   W (=B H  
depreciation 折舊   [wG%@0\  
direct cost 直接成本   _q4m7C<  
direct labour 直接人工   $ 3B?  
director 董事   4,DsB'  
discount 折扣   0M98y!A 5^  
discount on purchase 進貨折扣   ,quTMtk ~  
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