[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。   9U<WR*H  
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acceptance 承兌   i5le0lM  
account 賬戶   \m )s"Sh.  
accountant 會計員   BTr oe=R  
accounting 會計   Fu{VO~w  
accounting system 會計制度   axC{azo|  
accounts payable 應付賬款   )XonFI  
accounts receivable 應收賬款   6 DQOar>d  
accumulated profits 累積利益   :a&M]+!  
adjusting entry ?#123;整記錄   .CEC g*f  
adjustment ?#123;整   0);5cbV7i  
administration expense 管理費用   ?&:N|cltD  
advances 預付   ^n~Kr1}nj  
advertising expense 廣告費   a7_Q8iMe  
agency 代理   fIpS P@$<  
agent 代理人   gHp4q!SJ7  
agreement 契約   "Fmq$.$%  
allotments 分配數   /Hk})o_  
allowance 津貼   _hV34:1F  
amalgamation 合併   +?6]Vu&|f  
amortization 攤銷  
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amortized cost 應攤成本   FYik}
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annuities 年金   ?pJ2"/K   
applied cost 已分配成本   c(Y~5A{TXO  
applied expense 已分配費用   |g{50r'=  
applied manufacturing expense 己分配製造費用   p\_3g!G'  
apportioned charge 攤派費用   {nSgiqd"28  
appreciation 漲價   @dK_w'W  
article of association 公司章程   (BH<\&yHE  
assessment 課稅   V8F!o  
assets 資產   YYI0iM>  
attorney fee 律師費   .6[8$8c  
audit 審計   ZJbaioc\  
auditor 審計員   k"[AV2UW1  
average 平均數   4S>#>(n7=  
average cost 平均成本   4mW$+lzn  
bad debt 壞賬   IW nG@!  
balance 餘額   tpzWi W/  
balance sheet 資產負債表   @)Vb?|3  
bank account 銀行賬戶   ;/Y#ph[  
bank balance 銀行結存   p?Ux1S  
bank charge 銀行手續費   B7C<;`5TiD  
bank deposit 銀行存款   =
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bank discount 銀行貼現   ecl6>PS$'  
bank draft 銀行匯票   )<J #RgE  
bank loan 銀行借款   !4^Lv{1QZ  
bank overdraft 銀行透支   fMf;  
bankers acceptance 銀行承兌   +-t&li%F  
bankruptcy 破產   |;V-;e*  
bearer 持票人   &Pv$nMB$I  
beneficiary 受益人   2@_3V_  
bequest 遺產   a>#$&&oQ0  
bill 票據   JK{2hr_a  
bill of exchange 匯票   pT+OPOSR  
bill of lading 提單   #r>)A  
bills discounted 貼現票據   s!gVY!0  
bills payable 應付票據   .I{u[ "  
bills receivable 應收票據   hb
1h.F  
board of directors 董事會   :1t&>x=T  
bonds 債券   DfkG NBY  
bonus 紅利  
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book value 賬面價值   Z 5 .cfI[  
bookkeeper 簿記員   zBI2cB8;P  
bookkeeping 簿記   7dB_q}<  
branch office general ledger 支店往來賬戶   6U|"d[  
broker 經紀人   }3 ~*/30V  
brought down 接前   x=
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brought forward 接上頁   Vd.XZ*}r*  
budget 預算   Y/mfBkh  
by-product 副產品   9nO&d(r g  
by-product sales 副產品銷售   _^eA1}3  
capital 股本   es69P)  
capital income 資本收益   ]*$o qn=m  
capital outlay 資本支出   \l[AD-CZPh  
capital stock 股本   ,{"K^  
capital stock certificate 股票   iH>JR[A  
carried down 移後   }7%ol&<@  
carried forward 移下頁   pR*3Q@Ng  
cash 現金   01aw+o  
cash account 現金賬戶   fe6Op  
cash in bank 存銀行現金   #\="^z6  
cash on delivery 交貨收款   {9@E[bWp#  
cash on hand 庫存現金   .aK= z)  
cash payment 現金支付   <T'fJcR  
cash purchase 現購   K;`*n7=IA  
cash sale 現沽   f~jdN~  
cashier 出?#123;員   jt @2S  
cashiers check 本票   L
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certificate of deposit 存款單折   Mns=X)/hc  
certificate of indebtedness 借據   Ra~:O\Z  
certified check 保付支票   (a,`Y.  
certified public accountant 會計師   v<0S@9~  
charges 費用   zZ<~yi3A9  
charge for remittances 匯水手續費   ,:8
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charter 營業執照   Frhm4H%,_R  
chartered accountant 會計師   [ifQLsHA  
chattles 動產   LM.#~7jC  
check 支票   X5tV Xd  
che stub 支票存根   O1]XoUH<  
closed account 己結清賬戶   k'[\r>T  
closing 結算   <PO-S\N  
closing entries 結賬紀錄   ,=%c e  
closing stock 期末存貨   p7*7V.>X  
closing the book 結賬   wDh&S{N  
columnar journal 多欄日記賬   Y(R],9h8  
combination 聯合   wz:w
6q  
commission 佣金   b DF_  
commodity 商品   #)6 bfyi-  
common stock 普通股   PO2]x:  
company 公司   >R/^[(
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compensation 賠償   l4^8$@;s  
compound interest 複利   lFgE{;z@  
consignee 承銷人   ?N%5c%oF  
consignment 寄銷   HOPsp  
consignor 寄銷人   ZQJh5.B  
consolidated balance sheet 合併資產負債表   { lZ<'p  
consolidated profit and loss account 合併損益表   7nPm{=BG  
consolidation 合併   
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construction cost 營建成本   AWmJm)  
construction revenue 營建收入   pq5bK0NQ  
contract 合同   JnH5v(/  
control account 統制賬戶   E~Y%x/oX  
copyright 版權   ]<O-
 
corporation 公司   t2%gS" [  
cost 成本   'VY\ut  
cost accounting 成本會計   =u&NdMy  
cost of labour 勞工成本   }% ?WS  
cost of production 生產成本   %{P." ki  
cost of manufacture 製造成本   h6Hop mWVx  
cost of sales 銷貨成本   ]JHY( H
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cost price 成本價格   v\COl*  
credit 貸方   jM(!!AjpC  
credit note 收款通知單   ,P yPRPk  
creditor 債權人   "}UYsXg  
crossed check 橫線支票   z:W1(/W~  
current account 往來活期賬戶   EY!
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current asset 流動資產   Jbz>j\  
current liability 流動負債   [6Nzz]yy  
current profit and loss 本期損益   "[]J[!}x  
debit 借方   :20k6)  
debt 債務   #9
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debtor 債務人   DWJkN4}o  
deed 契據   X `n*M]  
deferred assets 遞延資產   \"@`Rf   
deferred liabilities 遞延負債   L`Q9-#Y  
delivery 交貨   ;%aWA  
delivery expense 送貨費   Fqp ~1>wi  
delivery order 出貨單   ! ' @  
demand draft 即期匯票   T]J#>LBd  
demand note 即期票據   &@xeWB  
demurrage charge 延期費   SjO
Iln  
deposit 存款   O0<GFL$)&  
deposit slip 存款單   ku=XPmZ.\  
depreciation 折舊   z'}?mE3i  
direct cost 直接成本   =Hs~fHa)  
direct labour 直接人工   ]^ \+B4  
director 董事   6Bm2_B  
discount 折扣   3/hAxd  
discount on purchase 進貨折扣   _ .Bite^  
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