[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。   CQ13fu+|6  
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acceptance 承兌   +}
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account 賬戶   4xg%OH
 
accountant 會計員   Rrk3 EL  
accounting 會計   =X>?Y,  
accounting system 會計制度   lgre@M]mg  
accounts payable 應付賬款   V=1Y&y  
accounts receivable 應收賬款   6kYn5:BhIi  
accumulated profits 累積利益   C;STJrew  
adjusting entry ?#123;整記錄   T4w`I;&v  
adjustment ?#123;整   z`{Ld9W  
administration expense 管理費用   Ue~M.LZb  
advances 預付   r=s2wjk  
advertising expense 廣告費   N"FQMxqm  
agency 代理   =[vT=sHz7  
agent 代理人   b+3{ bE  
agreement 契約   "EhA _ =i  
allotments 分配數   U%U%a,rA5s  
allowance 津貼   WM*7p
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amalgamation 合併   2sWM(S N  
amortization 攤銷   "4i(5|whp?  
amortized cost 應攤成本   iQs(Dh=*  
annuities 年金   Q<Utwk?nL  
applied cost 已分配成本   9<,\+}^{  
applied expense 已分配費用   XCQ=`3f  
applied manufacturing expense 己分配製造費用   @K2q*d  
apportioned charge 攤派費用   FRX'"gIR0  
appreciation 漲價   42X[Huy]  
article of association 公司章程   APy&~`  
assessment 課稅   W aks*^|  
assets 資產   xUzfBn  
attorney fee 律師費   &o:wSe  
audit 審計   * UBU?  
auditor 審計員   =][[TH  
average 平均數   \*a7DuVw  
average cost 平均成本   ob-z-iDz  
bad debt 壞賬   ;h3c+7u1  
balance 餘額   O,XVA  
balance sheet 資產負債表   yv]/A<gP+  
bank account 銀行賬戶   9boNB"h]T  
bank balance 銀行結存   M>8#is(pV  
bank charge 銀行手續費   ,Cde5A{K  
bank deposit 銀行存款   I`zn#U'  
bank discount 銀行貼現   !V#(g./W  
bank draft 銀行匯票   Ws.F=kS>h  
bank loan 銀行借款   :J}L| `U9  
bank overdraft 銀行透支   YG!~v~sV  
bankers acceptance 銀行承兌   pz#oRuujY  
bankruptcy 破產   B]0`b1t  
bearer 持票人   [y64%|m  
beneficiary 受益人   !&?(ty^F  
bequest 遺產   r1JKTuuo
 
bill 票據   FdzsWm  
bill of exchange 匯票   NKh"x&R  
bill of lading 提單   Ftu4 V*lD  
bills discounted 貼現票據   UC\CCDV#^  
bills payable 應付票據   9;sebqC?  
bills receivable 應收票據   7;0^r#:87#  
board of directors 董事會   QUwSnotgU  
bonds 債券   \:%e 6M  
bonus 紅利   g]N!_Ib/!  
book value 賬面價值   [f&ja[m q  
bookkeeper 簿記員   5fDVJE "9"  
bookkeeping 簿記   DF P0WXbOE  
branch office general ledger 支店往來賬戶   #1&wfI$  
broker 經紀人   Yfs60f  
brought down 接前   m ['UV2  
brought forward 接上頁   '%l<33*   
budget 預算   5@F1E8T  
by-product 副產品   QI.{M$,m~  
by-product sales 副產品銷售   \l"1Io=  
capital 股本   O#sDZ.EL  
capital income 資本收益   6"/cz~h  
capital outlay 資本支出   [;  
capital stock 股本   oZQ%
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capital stock certificate 股票   AKzhal!  
carried down 移後   Z9E[RD  
carried forward 移下頁   M._9/ *C U  
cash 現金   9l+'V0?`  
cash account 現金賬戶   B_aLqB]U  
cash in bank 存銀行現金   XcAx@CY9c  
cash on delivery 交貨收款   ,W'`rCxJ  
cash on hand 庫存現金   f]jAa?d T&  
cash payment 現金支付   Q~MV0<{  
cash purchase 現購   U\*}}   
cash sale 現沽   ]O,;t>  
cashier 出?#123;員   >\+c@o[  
cashiers check 本票   :&S6AP  
certificate of deposit 存款單折   )Gi!wm>zvN  
certificate of indebtedness 借據   mG*[5?=r  
certified check 保付支票   >ZTRwy`_(  
certified public accountant 會計師   7y""#-}V[r  
charges 費用   2"cUBFc1I  
charge for remittances 匯水手續費   fzT|{vG8  
charter 營業執照   8 '
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chartered accountant 會計師   ]+u`
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chattles 動產   ...|S]a  
check 支票   =aX;-
 
che stub 支票存根   k?zw4S  
closed account 己結清賬戶   7_xQa$U[  
closing 結算   H$bu*o-Z  
closing entries 結賬紀錄   +*Y/+.4WE$  
closing stock 期末存貨   Zi<Y?Vm/,O  
closing the book 結賬   qb'4x){  
columnar journal 多欄日記賬   *~YU0o  
combination 聯合   cv})^E$x  
commission 佣金   4! ]28[2B6  
commodity 商品   8b\XC%k  
common stock 普通股   ;~CAHn|Fe  
company 公司   7jPPN
 
compensation 賠償   o/I'Qi$v-  
compound interest 複利   l6]:Zcd0  
consignee 承銷人   >c %*:
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consignment 寄銷   DyhW_PH2J  
consignor 寄銷人   }#]2u|G  
consolidated balance sheet 合併資產負債表   E}LYO:  
consolidated profit and loss account 合併損益表   VJviX[V?4  
consolidation 合併   R~TzZ(Ah]  
construction cost 營建成本   {"k}C2K'r  
construction revenue 營建收入   olda't  
contract 合同   2NMS'"8  
control account 統制賬戶   }22h)){n#Y  
copyright 版權   wl2P^Pj  
corporation 公司   !6.}{6b  
cost 成本   WD.td  
cost accounting 成本會計   'b1k0 9'  
cost of labour 勞工成本   3msb"|DG  
cost of production 生產成本   as%@dUK?  
cost of manufacture 製造成本   .S4c<pMap  
cost of sales 銷貨成本   PggjuPPh  
cost price 成本價格   YytO*^e}}  
credit 貸方   ~gZ"8frl  
credit note 收款通知單   ul@G{N{L   
creditor 債權人   mcO/V-\5'  
crossed check 橫線支票   LkvR]^u0  
current account 往來活期賬戶   ?D[9-K4Vn  
current asset 流動資產   B'[FnJ8~  
current liability 流動負債   `_"F7Czn  
current profit and loss 本期損益   5jMI33D  
debit 借方   iR(=<>  
debt 債務   FL
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debtor 債務人   J[0o6  
deed 契據   :]]#X ~J  
deferred assets 遞延資產   #7(?B{i  
deferred liabilities 遞延負債  
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delivery 交貨   -]hk2Q0   
delivery expense 送貨費   X"hdCY%  
delivery order 出貨單   *n]f)Jc  
demand draft 即期匯票   TjDDvXY  
demand note 即期票據   
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demurrage charge 延期費   ~F; ~  
deposit 存款   *m$lAWB5D  
deposit slip 存款單   $F&m('aB8  
depreciation 折舊   4zo^ b0v  
direct cost 直接成本   Pk{eGG<F$  
direct labour 直接人工   `_;sT8  
director 董事   };/;L[,G  
discount 折扣   , yd]R4M  
discount on purchase 進貨折扣   -2DvKW$  
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