[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。   'fl< ac,.  
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acceptance 承兌   erW2>^My  
account 賬戶   0t%]z!  
accountant 會計員   _wK.n.,S~  
accounting 會計   D\&S {  
accounting system 會計制度   V%s7*`U  
accounts payable 應付賬款   /nQuM05*Z  
accounts receivable 應收賬款   8 E\zjT!#\  
accumulated profits 累積利益   Q;8
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adjusting entry ?#123;整記錄   #i@f%Bq-  
adjustment ?#123;整   'z5jn I  
administration expense 管理費用   U,#x\[3!Jt  
advances 預付   EN\cwa#FU  
advertising expense 廣告費   (&Rk#iU 2  
agency 代理   tngB;9c+w  
agent 代理人   ~q}L13^k  
agreement 契約   qWheoyAB  
allotments 分配數   sFz0:SqhE  
allowance 津貼   P0}{xq'k9v  
amalgamation 合併   ?&#LmeZ}K  
amortization 攤銷   F-wAQ:  
amortized cost 應攤成本   olv?$]  
annuities 年金   3 R
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applied cost 已分配成本   }+n|0xK  
applied expense 已分配費用   u_$4xNmQ  
applied manufacturing expense 己分配製造費用   &L$9Ii  
apportioned charge 攤派費用   P.XT1)qo*  
appreciation 漲價   4F|79U #  
article of association 公司章程   4T(d9y  
assessment 課稅   $ ubU"  
assets 資產   F1stRZ1ZI  
attorney fee 律師費   &]o-ZZX  
audit 審計   PM[_0b  
auditor 審計員   iVn4eLK^v  
average 平均數   *
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average cost 平均成本   XqmB%g(  
bad debt 壞賬   'JMW.;Lh?X  
balance 餘額   g=$U&Hgs  
balance sheet 資產負債表   1v]%FC`  
bank account 銀行賬戶   }w$2,r gA  
bank balance 銀行結存   x^[,0?y2  
bank charge 銀行手續費   -i:WA^yKgw  
bank deposit 銀行存款   Pl/ dUt_  
bank discount 銀行貼現   " _2k3  
bank draft 銀行匯票   cDY)QUmi  
bank loan 銀行借款   9KU&M"Yq&i  
bank overdraft 銀行透支   ][S q^5`  
bankers acceptance 銀行承兌   |ZH(Z
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bankruptcy 破產   s;9Du|0f^  
bearer 持票人   ad: qOm  
beneficiary 受益人   ^1.*NG8  
bequest 遺產   Jx.fDVJ  
bill 票據   !{.CGpS ]  
bill of exchange 匯票   Dm)B? H"  
bill of lading 提單   P0.cF]<m  
bills discounted 貼現票據   oN,1i g  
bills payable 應付票據   tRdf:F\X  
bills receivable 應收票據   `xBoNQai  
board of directors 董事會   OKMdyyO<l  
bonds 債券   gPKf8{#%e  
bonus 紅利   8<C*D".T$  
book value 賬面價值   c9-$^yno  
bookkeeper 簿記員   %i9 e<.Ot  
bookkeeping 簿記   qS+;u`s  
branch office general ledger 支店往來賬戶   y{hg4|\  
broker 經紀人   le'RU1k  
brought down 接前   58s-RO6
 
brought forward 接上頁   cb9-~*1  
budget 預算  
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by-product 副產品   d.vNiq,`  
by-product sales 副產品銷售   M(I%y 0  
capital 股本   4$KDf;m@  
capital income 資本收益   *2X~NJCt  
capital outlay 資本支出   eK:?~BI!  
capital stock 股本   >)ekb7  
capital stock certificate 股票   ;0 B1P|7zK  
carried down 移後   z
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carried forward 移下頁   Qfm$q~`D^W  
cash 現金   <==uK>pET  
cash account 現金賬戶   TWpw/osW  
cash in bank 存銀行現金   n?@
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cash on delivery 交貨收款   ,'|J  
cash on hand 庫存現金   ZG^< <V$h  
cash payment 現金支付   s?EQ  
cash purchase 現購   ynIC (t  
cash sale 現沽   ^L2d%d\5  
cashier 出?#123;員   S1|u@d'  
cashiers check 本票   K<J,n!zc  
certificate of deposit 存款單折   3}H{4]*%_  
certificate of indebtedness 借據   cz9J&Le>  
certified check 保付支票   WEj{2+  
certified public accountant 會計師   G]ek-[-  
charges 費用   A2 +%  
charge for remittances 匯水手續費   {1SsH ir>  
charter 營業執照   S oeoUI]m  
chartered accountant 會計師   .2E/(VM  
chattles 動產   n|{K_! f  
check 支票   Fe0M2%e;|  
che stub 支票存根   dun`/QKV  
closed account 己結清賬戶   w G,"X '1  
closing 結算   qf x*a88  
closing entries 結賬紀錄   GI]\  
closing stock 期末存貨   QOXo(S  
closing the book 結賬   KHAc!4lA  
columnar journal 多欄日記賬   1cK'B<5">]  
combination 聯合   n2mO-ZXud  
commission 佣金   D0\>E}Y E  
commodity 商品   ;TJpD0  
common stock 普通股   sq2:yt  
company 公司   :PT{>r[  
compensation 賠償   So&gDR;b  
compound interest 複利   ]<^2B?}  
consignee 承銷人   rE m/Q!  
consignment 寄銷   b-<0\@`Z#  
consignor 寄銷人   _^BA;S@  
consolidated balance sheet 合併資產負債表   Xq;|l?,O  
consolidated profit and loss account 合併損益表   0>od1/`  
consolidation 合併   &+#5gii1i  
construction cost 營建成本   T aS
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construction revenue 營建收入   ;?/5 Mr  
contract 合同   5pJe`}O4  
control account 統制賬戶   a.V5fl0?I@  
copyright 版權   l5T[
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corporation 公司   -V}oFxk]q  
cost 成本   ^bv^&V&IB  
cost accounting 成本會計   M@xU59$@  
cost of labour 勞工成本   vIRT$W' O}  
cost of production 生產成本   =cEsv&i  
cost of manufacture 製造成本   p*b_"aF1  
cost of sales 銷貨成本   6B?jc/V.R  
cost price 成本價格   =Dq&lm,n  
credit 貸方   x4* bhiu  
credit note 收款通知單   ]6e(-v!U  
creditor 債權人   *S}@DoXS  
crossed check 橫線支票   NT+.E[J6  
current account 往來活期賬戶   %R>n5m  
current asset 流動資產   FoetP`   
current liability 流動負債   a?-&O$UHf\  
current profit and loss 本期損益   5GM-*Ak@  
debit 借方   uHKEt[PS$  
debt 債務   ooVs8T2  
debtor 債務人   9O 'j+?(`@  
deed 契據   #s{^fUN6  
deferred assets 遞延資產   3&y-xZu]  
deferred liabilities 遞延負債   BEOPZ[Q|c  
delivery 交貨   Wq4< 9D  
delivery expense 送貨費   :IZAdlz[@  
delivery order 出貨單   ;dzL9P9IU  
demand draft 即期匯票   (\F9_y,6*\  
demand note 即期票據   #Nh'1@@  
demurrage charge 延期費   a^%)6E.[,  
deposit 存款    WwB_L.{  
deposit slip 存款單   _Ay^v#a  
depreciation 折舊   rQ.zqr  
direct cost 直接成本   Vkg0C*L_  
direct labour 直接人工   }<^mUG  
director 董事   h[>pC"s?K  
discount 折扣   b&P)J|Fe  
discount on purchase 進貨折扣   B@(d5i{h  
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