[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。   TT'[qfAI  
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acceptance 承兌   $>GgB`   
account 賬戶   Y,WuBH  
accountant 會計員   *+-}P|S:  
accounting 會計   i 7_ _  
accounting system 會計制度   [onGNq?#  
accounts payable 應付賬款   3{ LP?w:@  
accounts receivable 應收賬款   Qj,]N@7  
accumulated profits 累積利益   nN*
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adjusting entry ?#123;整記錄   L!rw[x  
adjustment ?#123;整   86(I^=  
administration expense 管理費用   h(M#f7'~&  
advances 預付   @\0Eu212  
advertising expense 廣告費   SF&BbjBE0  
agency 代理   KMU4n-s"o  
agent 代理人   Tsgk/e9K2?  
agreement 契約   7]9 a<  
allotments 分配數   ?mWw@6G,  
allowance 津貼   )#.<]&P}  
amalgamation 合併   5!l0zLQPo  
amortization 攤銷   )Z(TCJ~~!  
amortized cost 應攤成本   %K\?E98M  
annuities 年金   RnhL< Ywu  
applied cost 已分配成本   hJDi7P  
applied expense 已分配費用   W.dt:_  
applied manufacturing expense 己分配製造費用   (>VX-Y/  
apportioned charge 攤派費用   p8Q,@ql.  
appreciation 漲價   zY,r9<I8_x  
article of association 公司章程   c.
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assessment 課稅   ?\$#L^;b}  
assets 資產   > `n,S  
attorney fee 律師費   <(-3_s6-  
audit 審計   5D_fXfx_|  
auditor 審計員   Q.]}]QE   
average 平均數   1j
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average cost 平均成本   r.#t63Rb  
bad debt 壞賬   Z7_m)@%;kk  
balance 餘額   w m)#[x #  
balance sheet 資產負債表   3~}uqaGt  
bank account 銀行賬戶   Ytz)d/3T  
bank balance 銀行結存   h&Efg  
bank charge 銀行手續費   Svc|0Ad&  
bank deposit 銀行存款   IG|X!l  
bank discount 銀行貼現   F'B8v3  
bank draft 銀行匯票   2_zp:v  
bank loan 銀行借款   ZJwrLV  
bank overdraft 銀行透支   0TGLM#{  
bankers acceptance 銀行承兌   }z\_;\7  
bankruptcy 破產   uoHNn7W  
bearer 持票人   %kB8'a3  
beneficiary 受益人   \RvvHty-V  
bequest 遺產   J.ck~;3  
bill 票據   t%'Z<DmG+  
bill of exchange 匯票   q~3,yyu  
bill of lading 提單   xER\ZpA:,  
bills discounted 貼現票據   AgFVv5  
bills payable 應付票據   &4b&X0pU  
bills receivable 應收票據   xKQ+{"?-^g  
board of directors 董事會   ow_djv:,  
bonds 債券   q o\?o   
bonus 紅利   -C<zF`jO  
book value 賬面價值   r6&54f  
bookkeeper 簿記員   UEozAY  
bookkeeping 簿記   du)~kU>l  
branch office general ledger 支店往來賬戶   h"_~7jq"  
broker 經紀人   9(6I< ]#  
brought down 接前   w9,iq@  
brought forward 接上頁   :,J}z~I,lB  
budget 預算   ]3g?hM6  
by-product 副產品    ^}:#  
by-product sales 副產品銷售   &2`Fn!m  
capital 股本   O2BW6Wc  
capital income 資本收益   4\6N~P86  
capital outlay 資本支出   'B@e8S)y  
capital stock 股本   iK12pw  
capital stock certificate 股票   df n9!h  
carried down 移後   IRn2|  
carried forward 移下頁   n84GZ5O>7  
cash 現金   "g'jPwFG  
cash account 現金賬戶   7vABq(  
cash in bank 存銀行現金   3:8{"md@2  
cash on delivery 交貨收款   Nk
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cash on hand 庫存現金   L +'Fs  
cash payment 現金支付   f|R"uW +  
cash purchase 現購   VY)9|JJCO  
cash sale 現沽   q*2N{  
cashier 出?#123;員   D<Zp!J1o  
cashiers check 本票   'k4 E4OB  
certificate of deposit 存款單折   BRk0CLr5  
certificate of indebtedness 借據   ]|sAK%/  
certified check 保付支票   (y M^  
certified public accountant 會計師   h}]fnA  
charges 費用   +reor@h  
charge for remittances 匯水手續費   TpHfS]W-P  
charter 營業執照   *Mw_0Y  
chartered accountant 會計師   WHlYo5?  
chattles 動產   =e8bNg  
check 支票   u-tQ9ioKC  
che stub 支票存根   [-)r5Dsdq  
closed account 己結清賬戶   "m^' &L  
closing 結算   ~_s{0g]B  
closing entries 結賬紀錄   rtL}W__  
closing stock 期末存貨   TOoQZTI  
closing the book 結賬   h;-yU.(w  
columnar journal 多欄日記賬   JB>b`W9  
combination 聯合   j S]><rm  
commission 佣金   :"l-KQ0  
commodity 商品   ak:ibV  
common stock 普通股   {'AWZ(  
company 公司   ! w H'b  
compensation 賠償   y|Ir._bt  
compound interest 複利   Y}[c^$S  
consignee 承銷人   x3u4v~ "-  
consignment 寄銷   !YP@m~  
consignor 寄銷人   /__PSK  
consolidated balance sheet 合併資產負債表   2hee./F`  
consolidated profit and loss account 合併損益表   -CRQ&#p1]  
consolidation 合併   VwEb7v,^0\  
construction cost 營建成本   r)i>06Hd  
construction revenue 營建收入   #rY sj-2  
contract 合同   [p2H=  
control account 統制賬戶   i ,|0@Vy  
copyright 版權   ~j-cS J3  
corporation 公司   |=EZ1<KzD  
cost 成本   [xT:]Pw}  
cost accounting 成本會計   RGK8'i/X  
cost of labour 勞工成本   @]![o %  
cost of production 生產成本   TARXx>  
cost of manufacture 製造成本   |,aG%MTL  
cost of sales 銷貨成本   V~ TWKuR  
cost price 成本價格   efD)S92  
credit 貸方   JKX_q&bUw  
credit note 收款通知單   /[9t`  
creditor 債權人   MCT'Nw@A  
crossed check 橫線支票   Uz7^1.-g4  
current account 往來活期賬戶   JICawj: I  
current asset 流動資產   z.6$W^  
current liability 流動負債   |Xw/E)jA  
current profit and loss 本期損益   3  E3qd'  
debit 借方   YOrrkbJ(  
debt 債務   @?[1_g_'P  
debtor 債務人   $-c!W!H  
deed 契據   I(S)n+E  
deferred assets 遞延資產   W;1|+6x  
deferred liabilities 遞延負債   2QNNp:`6  
delivery 交貨   MgC:b-&5_  
delivery expense 送貨費   c5Q<$86  
delivery order 出貨單   {VP$J"\e  
demand draft 即期匯票   .)+hH y  
demand note 即期票據   dVQ-
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demurrage charge 延期費   XK"
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deposit 存款   1lsLJ4P  
deposit slip 存款單   (oJ9k[(  
depreciation 折舊   z`Hy'{1  
direct cost 直接成本   @m?QR(LJ  
direct labour 直接人工   !J=sk4T  
director 董事   St<mDTi  
discount 折扣   7 t?*  
discount on purchase 進貨折扣   ;r/;m\V  
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