[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。   pU:C=hq4  
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acceptance 承兌   7kX
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account 賬戶   }> !"SU:d  
accountant 會計員   zgq_0w~X  
accounting 會計   8CnI%_Su  
accounting system 會計制度   |L.~Amd  
accounts payable 應付賬款   7?Qt2tr  
accounts receivable 應收賬款   a!0?L0_W&  
accumulated profits 累積利益   ."!8B9
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adjusting entry ?#123;整記錄   ]df9'\  
adjustment ?#123;整   (.quX@w"m  
administration expense 管理費用   s!j(nUd/  
advances 預付   ^EuyvftZ  
advertising expense 廣告費   VHgF#6'  
agency 代理   So)KI_M  
agent 代理人   Cb@S </b  
agreement 契約   (}~eD  
allotments 分配數   =|6^)lt$
 
allowance 津貼   d5sGkR`(  
amalgamation 合併   YA;8uMqh;  
amortization 攤銷   bn*{*=(|  
amortized cost 應攤成本   $@u^Jt, ?  
annuities 年金   MOqA$b  
applied cost 已分配成本   ^+-L;XkeY  
applied expense 已分配費用   xPfnyAo?%z  
applied manufacturing expense 己分配製造費用   SRG!G]?-  
apportioned charge 攤派費用   <_sT]?N#  
appreciation 漲價   B GEJiLH  
article of association 公司章程   LKf5r,C  
assessment 課稅   [#Nx>RY  
assets 資產   Xg!|F[i  
attorney fee 律師費   W &0@&
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audit 審計   V&,<,iNN  
auditor 審計員   z[lRb]:i[  
average 平均數   /[0 /8f6  
average cost 平均成本   LHHDt<+B  
bad debt 壞賬   y9G57D  
balance 餘額   WW\)B-}T  
balance sheet 資產負債表   #o"HD6e  
bank account 銀行賬戶   Pu%>j'A  
bank balance 銀行結存   <E}]t,'3  
bank charge 銀行手續費   k,N U,^ &  
bank deposit 銀行存款   2GD mZl  
bank discount 銀行貼現   EkjK92cF  
bank draft 銀行匯票   [q>i  
bank loan 銀行借款   bhm~Ii
 
bank overdraft 銀行透支   Acq>M^ E3  
bankers acceptance 銀行承兌   FvI0 J  
bankruptcy 破產   Wse*gO  
bearer 持票人   E]eqvTNH  
beneficiary 受益人   rd
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bequest 遺產   qi KtR  
bill 票據   n"d)  
bill of exchange 匯票   |v%RjN  
bill of lading 提單   hA,rSq  
bills discounted 貼現票據   Zz)oMw  
bills payable 應付票據   NX{-D}1X=  
bills receivable 應收票據   /DG`Hg  
board of directors 董事會   Tk#&Ux{ZJ  
bonds 債券   C"` 'Re5)  
bonus 紅利   zUUxxS_?  
book value 賬面價值   ]B
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bookkeeper 簿記員   >/H U
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bookkeeping 簿記   % qjyk=z+Z  
branch office general ledger 支店往來賬戶   7@y!R   
broker 經紀人   R A uAIiQ  
brought down 接前   ZLi o8  
brought forward 接上頁   b}U&bFl  
budget 預算   <,cIc]eX  
by-product 副產品   ?nGf Wx^  
by-product sales 副產品銷售   soVZz3F  
capital 股本   %K7EF_%  
capital income 資本收益   DdS3<3]A  
capital outlay 資本支出   dt0E0i  
capital stock 股本   /2\=sTd  
capital stock certificate 股票   59NWyi4i  
carried down 移後   M>H^<N}'A  
carried forward 移下頁   [U7,\o4w  
cash 現金   19-yM`O  
cash account 現金賬戶   h`;F<PFW  
cash in bank 存銀行現金   tG^?fc  
cash on delivery 交貨收款   K#C56k q&  
cash on hand 庫存現金   :8|3V~%m  
cash payment 現金支付   [#rdfN'?U  
cash purchase 現購   H6CGc0NS+  
cash sale 現沽   f`]E]5?  
cashier 出?#123;員   |e;z"-3  
cashiers check 本票   {f-/,g~  
certificate of deposit 存款單折   'W2$wN+P  
certificate of indebtedness 借據   Sfa m=.l  
certified check 保付支票   tBI+uu aa2  
certified public accountant 會計師   Qg$Nj=Cw  
charges 費用   )MW}!U9G  
charge for remittances 匯水手續費   {1U*:@j  
charter 營業執照   Ollv _o3  
chartered accountant 會計師   MkGq%AE`Y  
chattles 動產   $AhX@|?z  
check 支票   8*~:gZ7:  
che stub 支票存根   Au*?)X- $  
closed account 己結清賬戶   H;Qn?^  
closing 結算   JG4*B|3  
closing entries 結賬紀錄   4lf36K,  
closing stock 期末存貨   Q|z06_3i  
closing the book 結賬   :#htOsP  
columnar journal 多欄日記賬   <Jrb"H[T"  
combination 聯合   *vE C,)  
commission 佣金   r<"/P`r  
commodity 商品   >!F,y3"5S  
common stock 普通股   Ns=
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company 公司   (E(:F[.S  
compensation 賠償   "t&k{\$\  
compound interest 複利   WB[G!'  
consignee 承銷人   D2cIVx3:(  
consignment 寄銷   (Tb0PzA  
consignor 寄銷人   @,`=~_J  
consolidated balance sheet 合併資產負債表   q/-j`'A_pb  
consolidated profit and loss account 合併損益表   ]3u'Qv}o  
consolidation 合併    CF92AY
 
construction cost 營建成本   'nt,+`.
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construction revenue 營建收入   \'=}kk`  
contract 合同   ?q}wl\"8  
control account 統制賬戶   `+;oo
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copyright 版權   =usDI<3r  
corporation 公司   @M?EgVmW  
cost 成本   nGgc~E$j  
cost accounting 成本會計   GZVl384@  
cost of labour 勞工成本   X0QS/S-+  
cost of production 生產成本   E!l1a5qB  
cost of manufacture 製造成本   Rj;e82%%N
 
cost of sales 銷貨成本   QF "&~
 
cost price 成本價格   je3n'^m  
credit 貸方   $<mL2$.L~  
credit note 收款通知單   !TZ/PqcE  
creditor 債權人   @W- f{V  
crossed check 橫線支票   Qf(e'e  
current account 往來活期賬戶   lj*913aFh  
current asset 流動資產   U (7P X`1  
current liability 流動負債   ZM, ^R?e  
current profit and loss 本期損益   )qXe`3d5  
debit 借方   j|dzd<kE6  
debt 債務   U(LR ('-h  
debtor 債務人   L([>yQZ  
deed 契據   Q&
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deferred assets 遞延資產   gdY/RDxn:  
deferred liabilities 遞延負債   EZRZ)h  
delivery 交貨   |o) _=Fx  
delivery expense 送貨費   b Y$!"b~  
delivery order 出貨單   e-)1K  
demand draft 即期匯票   ;FflEL<7Y  
demand note 即期票據   zNJyF;3  
demurrage charge 延期費  
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deposit 存款   k T>}(G||  
deposit slip 存款單   6dp_R2zH~o  
depreciation 折舊   M=_CqK*  
direct cost 直接成本   'u/HQg*  
direct labour 直接人工   1A.\Ao  
director 董事   3h4"Rv=,  
discount 折扣   GFkte  
discount on purchase 進貨折扣   0\*<k`dY  
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