[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。   z)VIbEy  
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acceptance 承兌   Gr6ma*)y~t  
account 賬戶   !7xp<=  
accountant 會計員   (J$ A  
accounting 會計   |~HlNUPR  
accounting system 會計制度   xu:m~8%  
accounts payable 應付賬款   jujx3rnK?  
accounts receivable 應收賬款   =` i 7?  
accumulated profits 累積利益   {-Y_8@&  
adjusting entry ?#123;整記錄   <;6 ])  
adjustment ?#123;整   L\Jl'r|  
administration expense 管理費用   KV5lpN PC  
advances 預付   huF L [  
advertising expense 廣告費   Rm*}<JN31  
agency 代理   Z@[,"{Sn  
agent 代理人   p_z"Uwp  
agreement 契約   k( g$_ ]X  
allotments 分配數   4iLU "~  
allowance 津貼   4
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amalgamation 合併   ^X&9"x)4  
amortization 攤銷   AltE~D/4  
amortized cost 應攤成本   '!.;(Jo  
annuities 年金   kH&ZPAI  
applied cost 已分配成本   %UQ{'JW?K  
applied expense 已分配費用   6fV)8,F3  
applied manufacturing expense 己分配製造費用   r/4]b]n  
apportioned charge 攤派費用   Wl#^Eu\g1W  
appreciation 漲價   xF/DYXC{8  
article of association 公司章程   N
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assessment 課稅   r\ %O$zu  
assets 資產   2T3DV])Q  
attorney fee 律師費   4jz]c"p-  
audit 審計   7P`1)juA9  
auditor 審計員   V^{!d
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average 平均數   Nb#7&_f=  
average cost 平均成本   V1:3  
bad debt 壞賬   qE{cCS  
balance 餘額   2Y4&Sba^Y  
balance sheet 資產負債表   <!N;(nZ9}O  
bank account 銀行賬戶   1ZL_;k  
bank balance 銀行結存   'YR5i^:t  
bank charge 銀行手續費   7[H`;l  
bank deposit 銀行存款   /K!,^Xn
 
bank discount 銀行貼現   rl^LSz  
bank draft 銀行匯票   ->hxHr`!%a  
bank loan 銀行借款   .zAafi0  
bank overdraft 銀行透支   2`I;f/Sd  
bankers acceptance 銀行承兌   3kQ^f=Wd  
bankruptcy 破產   S1zw'!O5  
bearer 持票人   '&QT }B  
beneficiary 受益人   +zdkdS,2<  
bequest 遺產   B<XPu=|  
bill 票據   |+:ZO5FaO  
bill of exchange 匯票   :b;1P@W<  
bill of lading 提單   9-Qtj49  
bills discounted 貼現票據   5tU"|10m3  
bills payable 應付票據   #5C3S3e=  
bills receivable 應收票據   GnOo+hB  
board of directors 董事會   2jZ}VCzRG  
bonds 債券   8-5jr_*  
bonus 紅利   7h]R{_  
book value 賬面價值   Qg>GW  
bookkeeper 簿記員   .:ZXtU  
bookkeeping 簿記   VQ?H:1R  
branch office general ledger 支店往來賬戶   Ql@yN@V  
broker 經紀人   |2<f<k/UT  
brought down 接前   0:Y`#0qK  
brought forward 接上頁   \.1b\\  
budget 預算   #=H} 6!18  
by-product 副產品   [T}]Ma*CS  
by-product sales 副產品銷售   $JB:rozE  
capital 股本   S.)7u6/_!  
capital income 資本收益   d95N$n   
capital outlay 資本支出   Z{ Zox[/  
capital stock 股本   4<g72| y  
capital stock certificate 股票   ~fp+@j-A  
carried down 移後   ba9<(0`  
carried forward 移下頁   p\_qHq\;j  
cash 現金   ,*Z[P%<9  
cash account 現金賬戶   /eRtj:9M  
cash in bank 存銀行現金   r)5\3j[P  
cash on delivery 交貨收款   bus=LAJt=  
cash on hand 庫存現金   7 3z Y^x  
cash payment 現金支付   OEE{JVeI  
cash purchase 現購   M y"!j,Up  
cash sale 現沽   EjX'&"3.  
cashier 出?#123;員   z{3%Hq  
cashiers check 本票   %H}Y]D~R  
certificate of deposit 存款單折   pu$XUt  
certificate of indebtedness 借據   f 76|  
certified check 保付支票   wwcwYPeg  
certified public accountant 會計師   w52HN;Jm  
charges 費用   X_({};mz  
charge for remittances 匯水手續費   }Q=se[((  
charter 營業執照   ;~:Ryl M  
chartered accountant 會計師   9;Pu9s[q2  
chattles 動產   xFm{oJ!]&  
check 支票   ?3TK7]1V:  
che stub 支票存根   D ,ZNh1xt  
closed account 己結清賬戶   a H|OA\<  
closing 結算   EOnp!]Y  
closing entries 結賬紀錄   q\b ?o!#_  
closing stock 期末存貨   lzy$.H"W  
closing the book 結賬   NVA`t]gn  
columnar journal 多欄日記賬   'Tf#S@o  
combination 聯合   2V2x,!  
commission 佣金   YTjuSV  
commodity 商品   S[hJ{0V  
common stock 普通股   BdoC6H  
company 公司   ({_:^$E\  
compensation 賠償   /IJ9_To  
compound interest 複利   ~2A$R'xb  
consignee 承銷人   8@W/43K8-  
consignment 寄銷   aBVEk2 p  
consignor 寄銷人   KYRm Ui#  
consolidated balance sheet 合併資產負債表   Y\g90
  
consolidated profit and loss account 合併損益表   4}8+)Pd  
consolidation 合併   t2-nCRXEP  
construction cost 營建成本   e7bT%h9i  
construction revenue 營建收入   :YJ7J4  
contract 合同   enbN0  
control account 統制賬戶   @Wx`l) b  
copyright 版權   /Xu;/MMpd3  
corporation 公司   qtwT#z;Y  
cost 成本   L >Ez-  
cost accounting 成本會計   ,F?~'-K  
cost of labour 勞工成本   ok>P [ &!  
cost of production 生產成本   O^R
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cost of manufacture 製造成本   $XQ;~i   
cost of sales 銷貨成本   sPE)m_u  
cost price 成本價格   4j@kMe;RjZ  
credit 貸方  
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credit note 收款通知單   'e<HPNi)  
creditor 債權人   jgo<#AJ/E  
crossed check 橫線支票   93^(O8.  
current account 往來活期賬戶   _Xk03\n6  
current asset 流動資產   =8$0
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current liability 流動負債   (w#slTFT  
current profit and loss 本期損益   6N%L8Q  
debit 借方   } KD7 Y  
debt 債務   pRrqs+IJZ\  
debtor 債務人   l)i&ATvCE  
deed 契據   *m| t=9E  
deferred assets 遞延資產   f1CMR4D  
deferred liabilities 遞延負債   PV]k3&y  
delivery 交貨   '?`@7Eol  
delivery expense 送貨費   ER;lkF`RF  
delivery order 出貨單   ET, 0ux9F  
demand draft 即期匯票   *< $c =  
demand note 即期票據   aJy>  
demurrage charge 延期費   '!+
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deposit 存款   rTP5- 4  
deposit slip 存款單   n{ .*El>{  
depreciation 折舊   M|[@znzR<  
direct cost 直接成本   }rKJeOo^x?  
direct labour 直接人工   _UH/}!nqB  
director 董事   Y0Hq+7x  
discount 折扣   ]F"(OWW  
discount on purchase 進貨折扣   GCP{Z]u  
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