[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。   kjx >  
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acceptance 承兌   &[NVP&9&U  
account 賬戶   /t$rX3A  
accountant 會計員   2#'rk'X,K  
accounting 會計   |*%/ovg+  
accounting system 會計制度   |2qR^Hd&5  
accounts payable 應付賬款   hA@zoIoe  
accounts receivable 應收賬款   GMEw  
accumulated profits 累積利益   M]J[6EW  
adjusting entry ?#123;整記錄   h^['rmd  
adjustment ?#123;整   nA>*IU[  
administration expense 管理費用   :L]-'\y  
advances 預付   ,`D/sNP,q  
advertising expense 廣告費   vAi"$e  
agency 代理   dj3|f{kg{  
agent 代理人   '!pAnsXfO  
agreement 契約   kVWGDI$~  
allotments 分配數   "=9-i-K9B  
allowance 津貼   W7%p^;ZQ$  
amalgamation 合併   .H Fc9^.*  
amortization 攤銷   ?x:m;z/  
amortized cost 應攤成本   qO7fbql_  
annuities 年金   l &}piC  
applied cost 已分配成本   IZ+*`E  
applied expense 已分配費用   w-J"zC  
applied manufacturing expense 己分配製造費用   et@">D%;]  
apportioned charge 攤派費用   mRwXN*Izw  
appreciation 漲價    NI^{$QMj  
article of association 公司章程   Z#CxQ D%\  
assessment 課稅   @o`sf-8x  
assets 資產   ot^q}fRX  
attorney fee 律師費   <sa #|Y$  
audit 審計   1d`cTaQ-  
auditor 審計員   a/#+92C  
average 平均數   ]n~yp5Nbr  
average cost 平均成本   $6W3EOl  
bad debt 壞賬   ,cLH
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balance 餘額   xne]Q(B>  
balance sheet 資產負債表   -48`#"xy  
bank account 銀行賬戶   %z30=?VL  
bank balance 銀行結存   SK?I.  
bank charge 銀行手續費   J)_>%.
 
bank deposit 銀行存款   { AFf:[G  
bank discount 銀行貼現   Ih; aBS  
bank draft 銀行匯票   RZ*<n$#6  
bank loan 銀行借款   Jl\'V
  
bank overdraft 銀行透支   CdZnD#F2  
bankers acceptance 銀行承兌   I<sfN'FpT  
bankruptcy 破產   87pnSj/X"  
bearer 持票人   ]Z=Ij gr$  
beneficiary 受益人   XWJ SLN(O  
bequest 遺產   5~QhX22  
bill 票據   nkTYWw  
bill of exchange 匯票   Ha?G=X  
bill of lading 提單   2_wvC  
bills discounted 貼現票據   w:v=se"U  
bills payable 應付票據   ~)_K"h.DY  
bills receivable 應收票據   [8.-(-/;  
board of directors 董事會   V- /YNRV  
bonds 債券   *u}'}jC1X  
bonus 紅利   C1tb`  
book value 賬面價值   2R\ +}  
bookkeeper 簿記員   <Kg2$lu(_`  
bookkeeping 簿記   >}CEN  
branch office general ledger 支店往來賬戶   #vtN+E  
broker 經紀人   Vn^)  
brought down 接前   W8y$Ve8m  
brought forward 接上頁   vf[&7n  
budget 預算   zOL;"/R  
by-product 副產品   Y|_O8[  
by-product sales 副產品銷售   c+~LpSQ  
capital 股本   ewpig4  
capital income 資本收益   )J&|\m(e  
capital outlay 資本支出   BGN9,ii  
capital stock 股本   Yc|uD-y  
capital stock certificate 股票   0t+])>  
carried down 移後   q~j)W$k  
carried forward 移下頁   S"Kq^DN  
cash 現金   5?w.rcN[j  
cash account 現金賬戶   7LfcF  
cash in bank 存銀行現金   or!!s 5[d  
cash on delivery 交貨收款   rI>LjHP  
cash on hand 庫存現金   *7Xzht&f  
cash payment 現金支付   W+\?~L.  
cash purchase 現購   8
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cash sale 現沽   <aXoB*Y  
cashier 出?#123;員   YQ7@D]#  
cashiers check 本票   V'I T1~  
certificate of deposit 存款單折   o,*=$/or  
certificate of indebtedness 借據   X8Fzs!L`  
certified check 保付支票   oqYt/4^Q  
certified public accountant 會計師   L#2ZMy  
charges 費用   :3O5ET'1  
charge for remittances 匯水手續費   1x{kl01m%  
charter 營業執照   {E~Xd  
chartered accountant 會計師   5z Kqb  
chattles 動產   7]Rk+q2:  
check 支票   ;{gT=,KQ`  
che stub 支票存根   >Nh`rkR2[  
closed account 己結清賬戶   Wq QU@sA  
closing 結算   7 >bMzdH  
closing entries 結賬紀錄   MMd.0JuaO  
closing stock 期末存貨   ]-bQNYKX  
closing the book 結賬   wDKELQ(yH  
columnar journal 多欄日記賬   d@ (v
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combination 聯合   ({ k7#1 h8  
commission 佣金   9@'4P  
commodity 商品   S/7l/DFb  
common stock 普通股   R5kH0{zM  
company 公司   NbkK&bz  
compensation 賠償   PJK9704 6  
compound interest 複利   !^?qU;|  
consignee 承銷人   $DE&J4K  
consignment 寄銷   \=fh-c(J,  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   V:Mk)8Gf|  
consolidated profit and loss account 合併損益表   5[R?iSGL1  
consolidation 合併   u"FjwF?  
construction cost 營建成本   1<,/ -H  
construction revenue 營建收入   >>7aw" 0  
contract 合同   .NnGVxc5*  
control account 統制賬戶   3U;1D2"AE  
copyright 版權   Uw <{i  
corporation 公司   2f..sNz  
cost 成本   XU9'Rfp  
cost accounting 成本會計   vr4S9`,  
cost of labour 勞工成本   . \F7tc8?  
cost of production 生產成本   ~L'nzquF  
cost of manufacture 製造成本   OKPJuV`y6  
cost of sales 銷貨成本   [{cC  
cost price 成本價格   m =k%,J_  
credit 貸方   (oYW]c}G,  
credit note 收款通知單   a R)?a;}H  
creditor 債權人   MZ~.(&  
crossed check 橫線支票   o^GC=Aca`  
current account 往來活期賬戶   o;QZe&  
current asset 流動資產   o, LK[Q  
current liability 流動負債   >FF1)~  
current profit and loss 本期損益   mHs:t{ q  
debit 借方   GAp!nix6h  
debt 債務   MGybGbd  
debtor 債務人   aD|Yo  
deed 契據   d~`-AC+  
deferred assets 遞延資產   qjL o&2)  
deferred liabilities 遞延負債   w1i?#!|  
delivery 交貨   ps+:</;Z  
delivery expense 送貨費   [`n
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delivery order 出貨單   F$yeF^\g  
demand draft 即期匯票   jONjt(&N  
demand note 即期票據   !<r8~A3!(  
demurrage charge 延期費   ^'
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deposit 存款   q"nGy#UWR  
deposit slip 存款單   f3&/r  
depreciation 折舊   A.U'Q|  
direct cost 直接成本   %U?)?iZdL  
direct labour 直接人工   61:9(*4~!F  
director 董事   x'i0KF   
discount 折扣   ,` o+ ?  
discount on purchase 進貨折扣   B.K
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