[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。   8!u/   
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acceptance 承兌   93Mdp9v+i  
account 賬戶   , @%C8Z  
accountant 會計員   /h?<MI\7V  
accounting 會計   v>#Cg\  
accounting system 會計制度   c }<*~w;  
accounts payable 應付賬款   !X5o7b)  
accounts receivable 應收賬款   zW"~YaO%C  
accumulated profits 累積利益   -`zG_]=-  
adjusting entry ?#123;整記錄   -"~
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adjustment ?#123;整   )"
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administration expense 管理費用   *.kj]BoO  
advances 預付   *Rz{44LP&  
advertising expense 廣告費   8A2if9E3  
agency 代理   /]ku$.mr \  
agent 代理人   gCv"9j<j
 
agreement 契約   abM84EU  
allotments 分配數   BN+V,W  
allowance 津貼   K#GXpj  
amalgamation 合併   )8pcf`h{  
amortization 攤銷   wrH7 pd  
amortized cost 應攤成本   KqN!?anPr  
annuities 年金   GN\8![J  
applied cost 已分配成本   \e?.hmq  
applied expense 已分配費用   L7SEswMti  
applied manufacturing expense 己分配製造費用   wn &$C0   
apportioned charge 攤派費用   eQ$N:]  
appreciation 漲價   +VSZhg,Np8  
article of association 公司章程   >?S\~Y  
assessment 課稅   "#*
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assets 資產   >j&1?M2C  
attorney fee 律師費   ^Vag1(hdq  
audit 審計   |if'_x1V  
auditor 審計員   jmkRP"ZnA  
average 平均數   ^4+r*YvcM  
average cost 平均成本   Y{,2X~ 7  
bad debt 壞賬   5B }3GBA  
balance 餘額   tY{; U#9  
balance sheet 資產負債表   %/P= m-K  
bank account 銀行賬戶   {UP'tXah  
bank balance 銀行結存   pPoH5CzcK  
bank charge 銀行手續費   .j:i&j(  
bank deposit 銀行存款   3"5.eZSOW  
bank discount 銀行貼現   FI\IY R  
bank draft 銀行匯票   fCLcU@3W?  
bank loan 銀行借款   F vj{@B!  
bank overdraft 銀行透支   T'hml   
bankers acceptance 銀行承兌   O4T'o.  
bankruptcy 破產   #-,g&)`]  
bearer 持票人   <#>Oy&E
 
beneficiary 受益人   TW>?h=
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bequest 遺產   /E)9v$!  
bill 票據   *yrnK3  
bill of exchange 匯票   WS5A Y @(~  
bill of lading 提單   *%3oyWwCd  
bills discounted 貼現票據   (/'h4KS@  
bills payable 應付票據   |Z d]=tue  
bills receivable 應收票據   G OpjRA@  
board of directors 董事會   5Yl6?  
bonds 債券   +i+tp8T+7  
bonus 紅利   PCtkjd  
book value 賬面價值   4KE)g  
bookkeeper 簿記員   VO9XkA7  
bookkeeping 簿記   K${}r0   
branch office general ledger 支店往來賬戶   N3ZiGD  
broker 經紀人   q'.;W@m  
brought down 接前   .vK.XFZ8R  
brought forward 接上頁   QeL{Wa-2F  
budget 預算   9[kX/#~W*  
by-product 副產品   (Q'U@{s  
by-product sales 副產品銷售   YX_vv!-]  
capital 股本   QskUdzQ=  
capital income 資本收益   82|q7*M*.  
capital outlay 資本支出   e[ }],W  
capital stock 股本   IdF$Ml#[h  
capital stock certificate 股票   8hZwQ[hr  
carried down 移後   ^1.7Juvb  
carried forward 移下頁   7gm:ZS   
cash 現金   >{QdMn  
cash account 現金賬戶   H-Pq!9[DB  
cash in bank 存銀行現金   ^T{8uJ'kn  
cash on delivery 交貨收款   SBX|Bcyk*  
cash on hand 庫存現金   ` VwN!B:  
cash payment 現金支付   U%q:^S%#eG  
cash purchase 現購   FRgLlp8x  
cash sale 現沽   Mm.Ql  
cashier 出?#123;員   Q&gPa]z]}  
cashiers check 本票   p'80d:  
certificate of deposit 存款單折   %[XY67A3I  
certificate of indebtedness 借據   z>|)ieL  
certified check 保付支票   -?5$ PH  
certified public accountant 會計師   l~['[Ub0)
 
charges 費用   9k}<Fz"^.  
charge for remittances 匯水手續費   \e|U9;Mf  
charter 營業執照   _W|R;Cz]  
chartered accountant 會計師   /~*Cp9F"]  
chattles 動產   O~6Q;qP  
check 支票   ,%Z&*n  
che stub 支票存根   s@s/'^`  
closed account 己結清賬戶   k-Fdj5/  
closing 結算   7b46t2W<  
closing entries 結賬紀錄   .gq(C9<B[  
closing stock 期末存貨   wLUF v(&C  
closing the book 結賬   \B&6TeR  
columnar journal 多欄日記賬   U@?6*,b(.  
combination 聯合   <m0{'xw  
commission 佣金   |!Fk2Je,  
commodity 商品   a.DX%C/5  
common stock 普通股   ec?V[v  
company 公司   T(V8;!  
compensation 賠償   Q&PB]D{  
compound interest 複利   Yx ),6C3  
consignee 承銷人   th  ptm  
consignment 寄銷   ~ :EW>Fq%i  
consignor 寄銷人   {5-zyE  
consolidated balance sheet 合併資產負債表   @!<d0_dnC  
consolidated profit and loss account 合併損益表   5B{k\H;  
consolidation 合併   q@kOTkHv)  
construction cost 營建成本   W' e
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construction revenue 營建收入   13 a(FG  
contract 合同   VgMP^&/gZ  
control account 統制賬戶   q^*6C[G B  
copyright 版權   k" YHsn  
corporation 公司   l E^*t`+  
cost 成本   8*s7m   
cost accounting 成本會計   g~!$i`_b  
cost of labour 勞工成本   QrC/ssf}  
cost of production 生產成本   $KX[Zu%  
cost of manufacture 製造成本   sofu  
cost of sales 銷貨成本   8 %ik853`  
cost price 成本價格   }lP5GT2  
credit 貸方   BS7J#8cu  
credit note 收款通知單   aD ESr?  
creditor 債權人   Q0~j$Jc  
crossed check 橫線支票   2]2H++  
current account 往來活期賬戶   NR4Jn ?l{  
current asset 流動資產   yU7I;]YP  
current liability 流動負債   TsHF tj9S  
current profit and loss 本期損益   OJ/SYZ.r  
debit 借方   j[XYj 6*d  
debt 債務   -=)-sm'  
debtor 債務人   _faJB@a_  
deed 契據   w!`Umll2  
deferred assets 遞延資產   RtC'v";6  
deferred liabilities 遞延負債   ^VI,C|  
delivery 交貨   -;pOh;WG  
delivery expense 送貨費   Au5rR>W  
delivery order 出貨單   3taa^e.  
demand draft 即期匯票   ]1sNmi$T  
demand note 即期票據  
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demurrage charge 延期費   (Z-l/)Q  
deposit 存款   B1$ikY  
deposit slip 存款單   m<:IFx#  
depreciation 折舊   PLdn#S}.  
direct cost 直接成本   jPk c3dG +  
direct labour 直接人工   .Xd0 Q=1h  
director 董事   JE!("]&  
discount 折扣   u9]1X1wV  
discount on purchase 進貨折扣   >]&X ^V%Q#  
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