[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。   j9cB<atL  
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acceptance 承兌   e0#{'_C
 
account 賬戶   <YWu/ \{KT  
accountant 會計員   =Hj3o_g-  
accounting 會計   EAF\7J*  
accounting system 會計制度   g7eI;Tpv  
accounts payable 應付賬款   472 'P  
accounts receivable 應收賬款   P)ne^_   
accumulated profits 累積利益   Ysi@wK-LnF  
adjusting entry ?#123;整記錄   ;]rj Kc=  
adjustment ?#123;整   9(bbV5}  
administration expense 管理費用   h^J :k  
advances 預付   U1kW1L}B  
advertising expense 廣告費   i_I`  
agency 代理   $=C `V  
agent 代理人   j\.e6&5%SS  
agreement 契約   viVn  
allotments 分配數   6\)u\m`7-l  
allowance 津貼   J,=^'K(  
amalgamation 合併   A\ tBmL_s  
amortization 攤銷   YKx+z[A/p  
amortized cost 應攤成本   /4+*!X  
annuities 年金   mrVN&.  
applied cost 已分配成本   2J`LZS  
applied expense 已分配費用   uYd_5 nw  
applied manufacturing expense 己分配製造費用   3V]psZS  
apportioned charge 攤派費用   rhN"
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appreciation 漲價   _G)x\K]N  
article of association 公司章程   nH[>Sff$  
assessment 課稅   %<h2^H\O  
assets 資產   (k%r_O 6  
attorney fee 律師費   fY|vq amA;  
audit 審計   *mN8Qd  
auditor 審計員   AP?m,nd6  
average 平均數   Q2!RFtXV  
average cost 平均成本   1DF
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bad debt 壞賬   ASNo6dP7  
balance 餘額  
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balance sheet 資產負債表   t9_&n.z  
bank account 銀行賬戶   tTJ$tx  
bank balance 銀行結存   N/E=-&E8  
bank charge 銀行手續費   X`I=Z ysB  
bank deposit 銀行存款   H A0yX?f]  
bank discount 銀行貼現   W#9LK Jj  
bank draft 銀行匯票   ?;go5f+X  
bank loan 銀行借款   2}ywNVS  
bank overdraft 銀行透支   "VAbUs  
bankers acceptance 銀行承兌    <XnxAA  
bankruptcy 破產   J!zL)u|  
bearer 持票人   a & 6-QVk  
beneficiary 受益人   *(VwD)*  
bequest 遺產   k6_
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bill 票據   9O:-q[K**  
bill of exchange 匯票   C7Hgzc|U  
bill of lading 提單   `iwGPG!  
bills discounted 貼現票據   Z0Qh7xWve  
bills payable 應付票據   SLud}|f;o  
bills receivable 應收票據   lq27^K  
board of directors 董事會   eZ(o_  
bonds 債券   YMn=9EUp  
bonus 紅利   H"|oI|~  
book value 賬面價值   /?6  
bookkeeper 簿記員   l{_1`rC'  
bookkeeping 簿記   OEHw%  
branch office general ledger 支店往來賬戶   x ~@%+ d  
broker 經紀人   v1E(K09h2  
brought down 接前   IPnx5#eB  
brought forward 接上頁   
!]!9 $6n  
budget 預算   &s&Ha{(!w  
by-product 副產品   %#7^b=;=  
by-product sales 副產品銷售   5OC3:%g  
capital 股本   X""}]@B9z  
capital income 資本收益   _[J>GfQd  
capital outlay 資本支出   vLM-v  
capital stock 股本   8#a2 kR<b  
capital stock certificate 股票   'S;l"  
carried down 移後   $2k9gO  
carried forward 移下頁   T'VKZ5W  
cash 現金   |JCn=v@  
cash account 現金賬戶   6x! q  
cash in bank 存銀行現金   Il<ez
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cash on delivery 交貨收款   _ud !:q  
cash on hand 庫存現金   luO4ap]*  
cash payment 現金支付   F#7A6|  
cash purchase 現購   P Z+Rz1x  
cash sale 現沽   TfFH!1^+  
cashier 出?#123;員   Y;q['h  
cashiers check 本票   1?T^jcny:M  
certificate of deposit 存款單折   rh(77x1|(G  
certificate of indebtedness 借據   IZ+ZIR@}ci  
certified check 保付支票   \H .1I=<  
certified public accountant 會計師   (t-JGye>  
charges 費用   J<7nOB}OD  
charge for remittances 匯水手續費   u_ym=N57`  
charter 營業執照   Jgf=yri  
chartered accountant 會計師   \jBy
JCN  
chattles 動產   [moz{Y  
check 支票   q,_ 1?A)
 
che stub 支票存根   /;rk -I  
closed account 己結清賬戶   Vu1X@@
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closing 結算   Pb@9<NXm'  
closing entries 結賬紀錄   7_AcvsdW  
closing stock 期末存貨   /9soUt  
closing the book 結賬   k&\ 6SK/  
columnar journal 多欄日記賬   #5W-*?H  
combination 聯合   ngQ]  
commission 佣金   ,W~a%8*  
commodity 商品   NxQ+z^o\  
common stock 普通股   Nn|~:9#  
company 公司   x-ShY&k  
compensation 賠償   AP_2.V=Sn  
compound interest 複利   l+i9)Fc<i  
consignee 承銷人   {afR?3GK  
consignment 寄銷   <YBA 7i  
consignor 寄銷人   JGKiVBN  
consolidated balance sheet 合併資產負債表   -!z,t7!  
consolidated profit and loss account 合併損益表   F m{`?!  
consolidation 合併   66l$}+|Zzc  
construction cost 營建成本   M `bEnu  
construction revenue 營建收入   R} aHo0r  
contract 合同   sDvtk]4o-4  
control account 統制賬戶   !&OybjQ  
copyright 版權   gsp|?)]x  
corporation 公司   fo30f=^Gi  
cost 成本   Td>Lp=0rU  
cost accounting 成本會計   y9L:2f\
 
cost of labour 勞工成本   rZv5>aEI  
cost of production 生產成本   ;.P9t`*  
cost of manufacture 製造成本    7ehs+GI  
cost of sales 銷貨成本   !`%3?}mv,  
cost price 成本價格   []rg'9B2b  
credit 貸方   |0$wRl+kN  
credit note 收款通知單   #x;i R8^
  
creditor 債權人   L0O},O  
crossed check 橫線支票   5>'1[e45  
current account 往來活期賬戶   @ \(*pa  
current asset 流動資產   Ju"*>66  
current liability 流動負債   wx|eO[14  
current profit and loss 本期損益   {qHf%
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debit 借方   F7zBm53  
debt 債務   G&/RJLX|w  
debtor 債務人   K)C9)J<  
deed 契據   'rwnAr  
deferred assets 遞延資產   $pm5G} .  
deferred liabilities 遞延負債   I?mU_^no  
delivery 交貨   J9 iQW  
delivery expense 送貨費   OK}+:Y  
delivery order 出貨單   n-7|{1U  
demand draft 即期匯票   ^gpswhp 5  
demand note 即期票據   LL1HDG>l  
demurrage charge 延期費   r-$SF5uv  
deposit 存款   )0I;+9:D=  
deposit slip 存款單   R8lBhLs  
depreciation 折舊   j7|r^  
direct cost 直接成本   C4 &1M  
direct labour 直接人工   \)pT+QxZ  
director 董事   i|5K4Puu  
discount 折扣   A9[ELD>p  
discount on purchase 進貨折扣   v~N8H+!d  
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