[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。   tr5'dX4]  
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acceptance 承兌   i<J^:7  
account 賬戶   {clCn  
accountant 會計員   yr%yy+(.k  
accounting 會計   \4/:^T}*  
accounting system 會計制度   @|E;}:?u  
accounts payable 應付賬款   T0s35z9  
accounts receivable 應收賬款   Kyu@>
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accumulated profits 累積利益   gj[zka0_  
adjusting entry ?#123;整記錄   pmoGudaRF  
adjustment ?#123;整   T\)dt?Tv#\  
administration expense 管理費用   (I>HWRH  
advances 預付   +<GrRYbC  
advertising expense 廣告費   QN3qF|))  
agency 代理   bG"6pU  
agent 代理人    +jv}\Jt  
agreement 契約   FLK"| *A  
allotments 分配數   N/(ofy  
allowance 津貼   =A$Lgk>|  
amalgamation 合併   H]VsOr  
amortization 攤銷   8?A@/  
amortized cost 應攤成本   eSJAPU(D  
annuities 年金   [y_yPOv  
applied cost 已分配成本   VtD@&N  
applied expense 已分配費用   7Y%!,ff  
applied manufacturing expense 己分配製造費用   0&.LBv8  
apportioned charge 攤派費用   YomwjKyuP  
appreciation 漲價  
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article of association 公司章程   c5Z;%v |y  
assessment 課稅   /]pX8 d  
assets 資產   RA#\x.  
attorney fee 律師費   gkSGRshf  
audit 審計   ,\BfmC_i  
auditor 審計員   Ewa[Y=+tx  
average 平均數   9)ACgz&(  
average cost 平均成本   [t {vYo  
bad debt 壞賬   <m~T>Ql1  
balance 餘額   }~myf\$  
balance sheet 資產負債表   Q~x*bMb.  
bank account 銀行賬戶   A"Tc^Ij  
bank balance 銀行結存   eL>K2Jxq  
bank charge 銀行手續費   bMSD/L  
bank deposit 銀行存款   xAR^  
bank discount 銀行貼現   LBW.*PHW  
bank draft 銀行匯票   tVC@6 Z$  
bank loan 銀行借款   -OHvK
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bank overdraft 銀行透支   V
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bankers acceptance 銀行承兌   &gY;`*<  
bankruptcy 破產   L+v8E/W  
bearer 持票人   71K\.[ =-  
beneficiary 受益人   L#@l(8.  
bequest 遺產   c2tEz&=G  
bill 票據   HY*l4QK  
bill of exchange 匯票   >:3xi{  
bill of lading 提單   >l7eoj  
bills discounted 貼現票據   s#'|{  
bills payable 應付票據   ?q
+8 /2  
bills receivable 應收票據   }`+O$0A  
board of directors 董事會   % <8K^|w  
bonds 債券   m~Lf^gbG?  
bonus 紅利   9nP*N`  
book value 賬面價值   0S)"Q^6ny  
bookkeeper 簿記員   ,apd
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bookkeeping 簿記   g_3rEvf"4  
branch office general ledger 支店往來賬戶   )_Z]=5Ds  
broker 經紀人   {Hktu|  
brought down 接前   @t{{Q1  
brought forward 接上頁   k@'?"CP\Xq  
budget 預算   aRFi0h \  
by-product 副產品   F?yh23&_4  
by-product sales 副產品銷售   Y?"v2~;3  
capital 股本   eY 0Ly7  
capital income 資本收益   V Z4nAG  
capital outlay 資本支出   ~ $ cm9>  
capital stock 股本   VWnu#_(  
capital stock certificate 股票   ?^e*UJNM  
carried down 移後   E9~&f^f  
carried forward 移下頁   }w|=c>'_}  
cash 現金   6/p
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cash account 現金賬戶   -ucz+{  
cash in bank 存銀行現金   {[(W4NAlH  
cash on delivery 交貨收款   aufcd57   
cash on hand 庫存現金   7v4-hfN  
cash payment 現金支付   rRF+\cP?.  
cash purchase 現購   \?5[RR  
cash sale 現沽   UgOGBj,&5W  
cashier 出?#123;員   .HH,l  
cashiers check 本票   IdN%f]=/  
certificate of deposit 存款單折   >X@.f1/5X  
certificate of indebtedness 借據   baO&n  
certified check 保付支票   %j 9vX$Hj  
certified public accountant 會計師   J8`1V`$  
charges 費用   S[\cT:{OE  
charge for remittances 匯水手續費   V!yp@%D  
charter 營業執照   .{-iq(3  
chartered accountant 會計師   ~@a) E+LsF  
chattles 動產   ;I0yQlx|U  
check 支票   #U6/@l)  
che stub 支票存根   Yc|-sEK/  
closed account 己結清賬戶   9I^H)~S  
closing 結算   O(c4iWm  
closing entries 結賬紀錄   x r+E  
closing stock 期末存貨   b{yH4)O  
closing the book 結賬   N?`GZ+5  
columnar journal 多欄日記賬   YA/H;707l  
combination 聯合   |eVTxeq  
commission 佣金   `qYc#_ELv  
commodity 商品   FHnHhB[  
common stock 普通股   s>"WQ|;6  
company 公司   v~W6y
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compensation 賠償   fu7[8R"{  
compound interest 複利   SquqaX+<  
consignee 承銷人   =^".{h'-  
consignment 寄銷   9Rt(G_'  
consignor 寄銷人   y+~Aw"J}  
consolidated balance sheet 合併資產負債表   4=#QN  
consolidated profit and loss account 合併損益表   KlSY^(kHR  
consolidation 合併   JqH.QnKcv  
construction cost 營建成本   M#22Zfxq   
construction revenue 營建收入   `(w kqa  
contract 合同   Vv*5{_  
control account 統制賬戶   8mQd*GGu1  
copyright 版權   v2dSC(hRZ  
corporation 公司   ?),K=E+=U  
cost 成本   cR@
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cost accounting 成本會計    =}1~~  
cost of labour 勞工成本   xX67bswG  
cost of production 生產成本   0$dY;,Q.  
cost of manufacture 製造成本   DQHGq_unP  
cost of sales 銷貨成本   0^tJX1L  
cost price 成本價格   rO2PbF3  
credit 貸方   &`9bGO
  
credit note 收款通知單   4 9+}OIX  
creditor 債權人   BM}a?nnoc  
crossed check 橫線支票   M. UUA?d<'  
current account 往來活期賬戶   S3[oA&  
current asset 流動資產   wE=8jl*  
current liability 流動負債   E<.{ v\  
current profit and loss 本期損益   {Ac3/U
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debit 借方   DW;.R< 8  
debt 債務   D/!G
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debtor 債務人   (l,YI"TzT  
deed 契據   HoQ(1e$G-  
deferred assets 遞延資產   @%okaj#IO  
deferred liabilities 遞延負債   JO;`Kz_$  
delivery 交貨   Xwn|.  
delivery expense 送貨費   (>/Dw|,m  
delivery order 出貨單   "nS{ ;:  
demand draft 即期匯票   P24  
demand note 即期票據   W71#N
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demurrage charge 延期費   CX@HG)l  
deposit 存款   |@uhq>&  
deposit slip 存款單   iS^^Z ZyR  
depreciation 折舊   S&g-  
direct cost 直接成本   tLGwF3e$A  
direct labour 直接人工   )}Mt'd  
director 董事   PfMOc+ q  
discount 折扣   t3kh]2t  
discount on purchase 進貨折扣   I5 7<0  
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