[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。    9'/|?I  
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acceptance 承兌   ~XT a=
 
account 賬戶   z"P,=M6De  
accountant 會計員   P20]>Hg  
accounting 會計   ,j(p}t  
accounting system 會計制度   Ppo^qb  
accounts payable 應付賬款   Pu\DYP:(  
accounts receivable 應收賬款   U~B} vt  
accumulated profits 累積利益   KiRt '  
adjusting entry ?#123;整記錄   JXy
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adjustment ?#123;整   uB#B\i  
administration expense 管理費用   ~|B! .+  
advances 預付   "<n"A7e  
advertising expense 廣告費   C4SD  
agency 代理   y\f8Ird  
agent 代理人   N mjBJ_G  
agreement 契約   Mpl,}Q!c  
allotments 分配數    !k??Kj  
allowance 津貼   V.a]IkK'K  
amalgamation 合併   !y2h`ZAZ  
amortization 攤銷   .Zo9^0`C  
amortized cost 應攤成本   ;x0KaFk  
annuities 年金   aXid;v,  
applied cost 已分配成本   \$\(
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applied expense 已分配費用   CO)b'V,  
applied manufacturing expense 己分配製造費用   U%PMV?L{  
apportioned charge 攤派費用   ?[4khQt  
appreciation 漲價   H1ui#5n2  
article of association 公司章程   bHo?Rw!.  
assessment 課稅   Vx4pP$S  
assets 資產  
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attorney fee 律師費   fjZveH0  
audit 審計   rM~IF+f0XD  
auditor 審計員   Y;5^w=V  
average 平均數   @j8L{FGnN  
average cost 平均成本   E_I6  
bad debt 壞賬   VA r?teY  
balance 餘額   `kT$Gx4x  
balance sheet 資產負債表   ={D
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bank account 銀行賬戶   $Qc%9p @i  
bank balance 銀行結存   jw %FZ  
bank charge 銀行手續費   Yw1q2jT  
bank deposit 銀行存款   kC#B7*[RM  
bank discount 銀行貼現   :V1ZeNw  
bank draft 銀行匯票   x)sDf!d4bi  
bank loan 銀行借款   :Y?08/V  
bank overdraft 銀行透支   2iINQK$  
bankers acceptance 銀行承兌   7a.#F]`  
bankruptcy 破產   +CHO0n  
bearer 持票人   8lb `   
beneficiary 受益人   ez9M]! 8Lt  
bequest 遺產   {$eZF_}Y^  
bill 票據   @
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bill of exchange 匯票   7Sv5fLu2  
bill of lading 提單   gR6T]v  
bills discounted 貼現票據   o;-!?uJ  
bills payable 應付票據   gwjv&.T6^  
bills receivable 應收票據   G,* uj0g  
board of directors 董事會   `2~E  a_Z  
bonds 債券   qpH-P8V   
bonus 紅利   ~,4Znuin  
book value 賬面價值   iQR}) =Q  
bookkeeper 簿記員   tZ2iSc  
bookkeeping 簿記   }z2-|"H  
branch office general ledger 支店往來賬戶   2"K~:Tm#w  
broker 經紀人   sOH
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brought down 接前   rpI7W?hh  
brought forward 接上頁   ^?0,G>I
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budget 預算   ;+Kewi;<  
by-product 副產品   "_}D{ws1  
by-product sales 副產品銷售   _4#psxl[M  
capital 股本   yBjWPx?  
capital income 資本收益   !8M'ms>s=  
capital outlay 資本支出   WD1$"}R
 
capital stock 股本   O g~"+IGp  
capital stock certificate 股票   W@}5e-q)O  
carried down 移後   I:7,CV  
carried forward 移下頁   juZ3""  
cash 現金   l;FgX+)  
cash account 現金賬戶   &otgN<H9  
cash in bank 存銀行現金   ~Q\ZDMTK  
cash on delivery 交貨收款   IY6S\Gn  
cash on hand 庫存現金   ! \Kh\  
cash payment 現金支付   j_<n~ri-  
cash purchase 現購   A
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cash sale 現沽   VDN]P3   
cashier 出?#123;員   3CRBu:)m  
cashiers check 本票   ZDD|MH  
certificate of deposit 存款單折   ~ +$><qj  
certificate of indebtedness 借據   O|m-k0n  
certified check 保付支票   a6#PZ!1  
certified public accountant 會計師   DKCy h`  
charges 費用   P &._-[  
charge for remittances 匯水手續費   e-meUf9  
charter 營業執照   w`_9*AF9  
chartered accountant 會計師   pLcng
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chattles 動產   m$: a|'mS  
check 支票    ]bSt[  
che stub 支票存根   MUl+Oy>  
closed account 己結清賬戶   RuuU}XQ  
closing 結算   #8|NZ6x,  
closing entries 結賬紀錄   ^}L$[P  
closing stock 期末存貨   fs12<~+z  
closing the book 結賬   #XPU$=  
columnar journal 多欄日記賬   FeMu`|2  
combination 聯合   S"z4jpqn3  
commission 佣金   2p ,6=8^v  
commodity 商品   J[AgOUc  
common stock 普通股   ti% e.p0[  
company 公司   %>z}P
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compensation 賠償   (*gpa:Sc  
compound interest 複利   }y/t~f+  
consignee 承銷人   u'>CU  
consignment 寄銷   sl 5wX  
consignor 寄銷人   Ymvd=F   
consolidated balance sheet 合併資產負債表   R[t[M}q  
consolidated profit and loss account 合併損益表   2kve?/  
consolidation 合併   5gEK$7Vp  
construction cost 營建成本   i 9"1  
construction revenue 營建收入   95&HsgdxJ  
contract 合同   P.7B]&T6  
control account 統制賬戶   HOG7||&y  
copyright 版權   Z%=E/xT  
corporation 公司   p}uw-$O  
cost 成本   `#bcoK5  
cost accounting 成本會計   p04w83 jX  
cost of labour 勞工成本   bcNYoZ8`  
cost of production 生產成本   ~Sq >c3Wn  
cost of manufacture 製造成本   w6 .HvH-@?  
cost of sales 銷貨成本   ~K`blW
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cost price 成本價格   us+adS.l&  
credit 貸方   jL$X3QS:  
credit note 收款通知單   ".4^?d_^VF  
creditor 債權人   Y8T.RS0  
crossed check 橫線支票   #>'0C6Xn  
current account 往來活期賬戶   Y._AzJ&B[  
current asset 流動資產   &I=q%  
current liability 流動負債   Mt`.|N;y!  
current profit and loss 本期損益   J)]W[Nk  
debit 借方   d8po`J#nb  
debt 債務   "'L SLp  
debtor 債務人   @P?*<b{  
deed 契據   ^;d;b<  
deferred assets 遞延資產   ;Wdo*ysW  
deferred liabilities 遞延負債   k,,}N9  
delivery 交貨   N1rrKyL!$  
delivery expense 送貨費   .v{ty  
delivery order 出貨單  
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demand draft 即期匯票   9Wn0YIc  
demand note 即期票據   JI(|sAH  
demurrage charge 延期費   Q@R8qc=*  
deposit 存款   DS yE   
deposit slip 存款單   3L|k3 `I4  
depreciation 折舊   q$P"o].EK  
direct cost 直接成本   gqG"t@Y+  
direct labour 直接人工   zF
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director 董事   QB3AL;7  
discount 折扣   s0CRrMk  
discount on purchase 進貨折扣   \JchcQ  
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