[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。   T hVq5  
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acceptance 承兌   b/tcD r  
account 賬戶   j'Gezx^.<e  
accountant 會計員   >u|4490<0  
accounting 會計   a=sd&](_  
accounting system 會計制度   MM&qLAa"f  
accounts payable 應付賬款   Mp^G7JY,  
accounts receivable 應收賬款   .3SP#mI  
accumulated profits 累積利益   mi@uX@
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adjusting entry ?#123;整記錄   _s:5)
 
adjustment ?#123;整   WopA7J,  
administration expense 管理費用   ;Y`8Ee4vH  
advances 預付   f:AfMf>m  
advertising expense 廣告費   }0>\ %C  
agency 代理   'oM=ZU8wo  
agent 代理人   IK8"3+(  
agreement 契約   j9}.U \  
allotments 分配數   e5w0}/yW/  
allowance 津貼   DZ:$p.  
amalgamation 合併   YllW2g:  
amortization 攤銷   @lqI,Ce5  
amortized cost 應攤成本   H1 i+j;RN  
annuities 年金   k`\L-*:Ji  
applied cost 已分配成本   4F!%mMq  
applied expense 已分配費用   c'Q.2^w^  
applied manufacturing expense 己分配製造費用    {+gK\N
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apportioned charge 攤派費用   RF~c/en  
appreciation 漲價   s-F3(mc(  
article of association 公司章程   B9`_~~^U5  
assessment 課稅   Shss};QZf(  
assets 資產   Wi*HLP!lNC  
attorney fee 律師費   ' R= OeH  
audit 審計    [L  
auditor 審計員   sD6vHX%  
average 平均數   Pp
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average cost 平均成本   vCtnjWGX}/  
bad debt 壞賬   UY)Iu|~0b  
balance 餘額   20M]gw]  
balance sheet 資產負債表   3'7X[{uBr  
bank account 銀行賬戶   hy 3?.  
bank balance 銀行結存   @[5]?8\o  
bank charge 銀行手續費   GwG(?_I"  
bank deposit 銀行存款   V9;IH<s:  
bank discount 銀行貼現   B"t4{1/  
bank draft 銀行匯票   ~`0=-Qkd  
bank loan 銀行借款   J$(79gH{  
bank overdraft 銀行透支   0{stIgB$  
bankers acceptance 銀行承兌   3)l<'~"z<  
bankruptcy 破產   r90R~'5x9  
bearer 持票人   #* 8^ar<  
beneficiary 受益人   HzZ
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bequest 遺產   Slp_o\s$@  
bill 票據   BbgKaCq  
bill of exchange 匯票   SPINV.  
bill of lading 提單   p(yHB([8  
bills discounted 貼現票據   Qs 'dwc  
bills payable 應付票據   ^>s{o5H&  
bills receivable 應收票據   :
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board of directors 董事會   iUS?xKN$~-  
bonds 債券   h
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bonus 紅利   C1-Jj_XQ.  
book value 賬面價值   `CG% Y>+  
bookkeeper 簿記員   `t7GYmw^#  
bookkeeping 簿記   T 0?9F2  
branch office general ledger 支店往來賬戶   &qm:36Y7Xg  
broker 經紀人   Xs)?PE[   
brought down 接前   ]/Cu,mX  
brought forward 接上頁   De49!{\a  
budget 預算   NDG?Xs [2  
by-product 副產品   X-SR0x  
by-product sales 副產品銷售   @nM+*0 $d  
capital 股本   v2>Dn =V  
capital income 資本收益   $o*p#LU  
capital outlay 資本支出   D ~NWP%H  
capital stock 股本   ro^T L  
capital stock certificate 股票   (2/i1)Cq  
carried down 移後   p8z"Jn2P  
carried forward 移下頁   XE;aJ'kt  
cash 現金   :Lq=)'d;6  
cash account 現金賬戶   mXUe/*r0T  
cash in bank 存銀行現金   ~0L:c&V  
cash on delivery 交貨收款   e!4Kl:  
cash on hand 庫存現金   A$]#f  
cash payment 現金支付   q94*2@KV  
cash purchase 現購   (9+N_dLx~P  
cash sale 現沽   `^DP<&{  
cashier 出?#123;員   QaAMiCZFR  
cashiers check 本票   <-!'V,c  
certificate of deposit 存款單折   3\
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certificate of indebtedness 借據   "IoY$!Hk  
certified check 保付支票   w)Y}hlcq  
certified public accountant 會計師   V`LW~P;  
charges 費用   P~@I`r567  
charge for remittances 匯水手續費   TA+/35^?  
charter 營業執照   \6,Z<.I  
chartered accountant 會計師   %&
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chattles 動產   iBqIV  
check 支票   #s-l i b  
che stub 支票存根   @Hst-H.l<l  
closed account 己結清賬戶   jq+:&8!8(e  
closing 結算   Q8bn|#`  
closing entries 結賬紀錄   -V}ZbXJD  
closing stock 期末存貨   ,jMV #H[  
closing the book 結賬   &0J/V>k  
columnar journal 多欄日記賬   P)hawH=  
combination 聯合   Jl89}Sf  
commission 佣金   Mm#=d?YUHJ  
commodity 商品   q<A,S8'm  
common stock 普通股   Nv\<>gA:  
company 公司   H=5#cPI#(^  
compensation 賠償   :']O4v#^  
compound interest 複利   Xd9<`gu  
consignee 承銷人   V;]U]   
consignment 寄銷   Bh!J&SM:  
consignor 寄銷人   z0 _/JwJn  
consolidated balance sheet 合併資產負債表   ,9/s`o  
consolidated profit and loss account 合併損益表   Y^uYc}  
consolidation 合併   LP}YHW/  
construction cost 營建成本   "4i_}  
construction revenue 營建收入   l,1.6  
contract 合同   >Y&o2zJy  
control account 統制賬戶   SP5t=#M6  
copyright 版權   8R.` *  
corporation 公司   /4u:5G  
cost 成本   \ ffU15@N  
cost accounting 成本會計   }i2d XC/  
cost of labour 勞工成本   |b)N;t  
cost of production 生產成本   wGA%h.[M|  
cost of manufacture 製造成本   R)qK{wq(1E  
cost of sales 銷貨成本   IN94[yW{1  
cost price 成本價格   M.}QXta  
credit 貸方   !)'|Y5
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credit note 收款通知單   4$b9<:M_  
creditor 債權人   Cl3hpqv1I  
crossed check 橫線支票   vghn+P8  
current account 往來活期賬戶   iMOf];O)  
current asset 流動資產   ]lzOz<0q  
current liability 流動負債   .AZ+|?d  
current profit and loss 本期損益   0B~Q.tyP  
debit 借方   q"pnFK9/L  
debt 債務   T 9?! .o  
debtor 債務人   *gXm&/2*  
deed 契據   ,
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deferred assets 遞延資產   -qRO}EF  
deferred liabilities 遞延負債   (3Z~EIZz  
delivery 交貨   8r sv8OO  
delivery expense 送貨費   sOW,hpNW  
delivery order 出貨單   q9"~sCH  
demand draft 即期匯票   $~*d.  
demand note 即期票據   &:)e  
demurrage charge 延期費   <0I=XsE1iX  
deposit 存款   H0i\#)Xs  
deposit slip 存款單   -2Azpeh  
depreciation 折舊   s *1%I$=@  
direct cost 直接成本   >~^##bIb  
direct labour 直接人工   @Ao E>  
director 董事   I UxsvW+  
discount 折扣   6WnGP>tc.  
discount on purchase 進貨折扣   b`sph%&  
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