[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。   '/\*l<  
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acceptance 承兌   `@1e{?$  
account 賬戶   8LPWT!S  
accountant 會計員   }ff^^7_  
accounting 會計   H{N},B  
accounting system 會計制度   (G./P@/[  
accounts payable 應付賬款   PIo@B|W-SX  
accounts receivable 應收賬款   nu1XT 1q1  
accumulated profits 累積利益   {j`8XWLZZN  
adjusting entry ?#123;整記錄   +L'Cbv="  
adjustment ?#123;整   \*{MgwF  
administration expense 管理費用   | Z7j s"  
advances 預付   V0 Z8VqV  
advertising expense 廣告費   <+ [N*  
agency 代理   (gVN<Es  
agent 代理人   P* &0HbJ  
agreement 契約   3ww\Z8UeK  
allotments 分配數   @VIY=qh  
allowance 津貼   [tt{wl"E  
amalgamation 合併   4<PupJ  
amortization 攤銷   j82w 3  
amortized cost 應攤成本   SYsO>`/ )  
annuities 年金   y*sVimx  
applied cost 已分配成本   VR
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applied expense 已分配費用   (91ts$jH  
applied manufacturing expense 己分配製造費用   ,aS+RJNM  
apportioned charge 攤派費用   "bRjY?D  
appreciation 漲價   W"
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article of association 公司章程   k1 yqerA  
assessment 課稅   K$}K2w  
assets 資產   +'93%/:  
attorney fee 律師費   +I
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audit 審計   +eH`mI0f  
auditor 審計員   }dMX1e1h8  
average 平均數   -Q<OSa='  
average cost 平均成本   w;Fy/XQ  
bad debt 壞賬   N>a~k}pP H  
balance 餘額   %r
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balance sheet 資產負債表   "'Gq4<&y  
bank account 銀行賬戶   *Od?>z  
bank balance 銀行結存   tQT<1Q02i  
bank charge 銀行手續費   9$9aBW  
bank deposit 銀行存款   e2V;6N  
bank discount 銀行貼現   bk=;=K  
bank draft 銀行匯票   SQU@JKi;g  
bank loan 銀行借款   jz; {,F  
bank overdraft 銀行透支   5$>buYF  
bankers acceptance 銀行承兌   rc>}3?o  
bankruptcy 破產   0(u}z  
bearer 持票人    Glx{Zu=  
beneficiary 受益人   jZmL7 V  
bequest 遺產   vNd
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bill 票據   Z]2z*XD  
bill of exchange 匯票   M3!;u%~}s  
bill of lading 提單   jG& 8`*|*  
bills discounted 貼現票據   ~Hg*vCd ?  
bills payable 應付票據   xqlnHf<G  
bills receivable 應收票據   /GJL&RMx  
board of directors 董事會   `<T4
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bonds 債券   Uh1UZ r  
bonus 紅利   LB$0'dZU  
book value 賬面價值   *'M+oi  
bookkeeper 簿記員   z$g__q-  
bookkeeping 簿記   fn7?g  
branch office general ledger 支店往來賬戶   4T$jY}U  
broker 經紀人   *Ev8f11i&  
brought down 接前   d0%Wz 5Np  
brought forward 接上頁   4XiQ8
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budget 預算   9|@5eN:N  
by-product 副產品   &F[N$6:v  
by-product sales 副產品銷售   cR55,DR,#W  
capital 股本   ~K|ha26W  
capital income 資本收益   gth_Sz5!#  
capital outlay 資本支出   "5N$u(: b  
capital stock 股本   l`X?C~JhJ  
capital stock certificate 股票   x2b t^!t.  
carried down 移後   6Qz=g t%I=  
carried forward 移下頁   :]8A;`G}  
cash 現金   *N{k#d/  
cash account 現金賬戶   B 'd@ms  
cash in bank 存銀行現金   Dcs O~mg  
cash on delivery 交貨收款   &:g1*+  
cash on hand 庫存現金   &h6 `hP_  
cash payment 現金支付   7NvRZ!  
cash purchase 現購   %7\l +g,  
cash sale 現沽   i"DyXIrk2  
cashier 出?#123;員   U =g&c `  
cashiers check 本票   0f3>s>`M  
certificate of deposit 存款單折   R Eo{E  
certificate of indebtedness 借據   T|(w-)mv  
certified check 保付支票   r`+G9sj3U  
certified public accountant 會計師   7g oRj  
charges 費用   hS%oQ)zvE  
charge for remittances 匯水手續費   dIQ3snG  
charter 營業執照   \l5G   
chartered accountant 會計師   {Ov{O,c5  
chattles 動產   PCc{0Rp\vk  
check 支票   ,^v_gc  
che stub 支票存根   <{Rz1CMc  
closed account 己結清賬戶   n{m[ j+UG  
closing 結算   pd.pY*B<[  
closing entries 結賬紀錄   gKWUHlQY  
closing stock 期末存貨   3Dj>U*fP  
closing the book 結賬   nU2w\(3|  
columnar journal 多欄日記賬   bQ0+Y?,+/  
combination 聯合   d:z7 U  
commission 佣金   l?^}n(_.  
commodity 商品   `'bu8JK  
common stock 普通股   <hgfgk7<  
company 公司   N{Pa&/V  
compensation 賠償   y;.5AvfD  
compound interest 複利   uCWBM  
consignee 承銷人   9!Fg1h=  
consignment 寄銷    [cfXcl  
consignor 寄銷人   =%[vHQ\%  
consolidated balance sheet 合併資產負債表   ZNDjk  
consolidated profit and loss account 合併損益表   TD!c+${w  
consolidation 合併   PL3oV<\4s>  
construction cost 營建成本   ]<_v;Q<t  
construction revenue 營建收入   `@<)#9'A  
contract 合同   `]/0& S  
control account 統制賬戶   }ol<DV  
copyright 版權   Te>m9Pav  
corporation 公司   A_.}-dzF  
cost 成本   07,&weQ  
cost accounting 成本會計   O<?.iF%  
cost of labour 勞工成本   M(Yt9}Z%Y  
cost of production 生產成本   AASS'H@  
cost of manufacture 製造成本   XpT~]q}  
cost of sales 銷貨成本   ,@8*c0Y~<!  
cost price 成本價格   9*[!ux7h  
credit 貸方   X;dU lSi  
credit note 收款通知單   q9$K.=_5  
creditor 債權人   [Lid%2O3ZR  
crossed check 橫線支票   8;(3fSNC  
current account 往來活期賬戶   &?AP
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current asset 流動資產   }};AV)}J  
current liability 流動負債   U/{#~P5s  
current profit and loss 本期損益   gt(!I^LHYc  
debit 借方   QM=Y}   
debt 債務   8iUKG  
debtor 債務人   Mg\8m-L^  
deed 契據   /+
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deferred assets 遞延資產   #8B4*gAM  
deferred liabilities 遞延負債   z3|5E#m  
delivery 交貨   hsZ@)[/:  
delivery expense 送貨費   e,@5`aYHM@  
delivery order 出貨單   yO J|t#  
demand draft 即期匯票   *#
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demand note 即期票據   i[n3ILn  
demurrage charge 延期費   WWVQJ{,}  
deposit 存款   yOm#c>X  
deposit slip 存款單   N/8B@}@n  
depreciation 折舊   h"ATRr^  
direct cost 直接成本   qo :t"x^  
direct labour 直接人工   cg}lF9;d  
director 董事   /9 |BAQ:v;  
discount 折扣   fa
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discount on purchase 進貨折扣   3 E!F8GZ  
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