[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。   :UScbPG  
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acceptance 承兌   u9VJ{F  
account 賬戶   )ZiJl5l@  
accountant 會計員   -Tz/ZOJ  
accounting 會計   M?F({#]  
accounting system 會計制度   C9bf1ddCW&  
accounts payable 應付賬款   xY_/CR[,  
accounts receivable 應收賬款   (a)d7y.oo  
accumulated profits 累積利益   <PfW  
adjusting entry ?#123;整記錄   :L\@+}{(c  
adjustment ?#123;整   e%UFY-2  
administration expense 管理費用   ~G"6^C:x  
advances 預付   U)c,ZxE  
advertising expense 廣告費   /u#uC(Uwl  
agency 代理  
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agent 代理人   (?J&Ar0  
agreement 契約   u1>|
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allotments 分配數   m\jp$  
allowance 津貼   w/Q'T&>b/  
amalgamation 合併   5?2PUE,a  
amortization 攤銷   O<o_MZN  
amortized cost 應攤成本   wcV~z:&^5  
annuities 年金   8[zP2L!-  
applied cost 已分配成本   ux-Fvwoh  
applied expense 已分配費用   [QL)6Xr  
applied manufacturing expense 己分配製造費用   A\z[/3& RK  
apportioned charge 攤派費用   uW MAXGL  
appreciation 漲價   rGq~e|.O3  
article of association 公司章程   f+gyJ#R`  
assessment 課稅   eR5swy&  
assets 資產   *=r,V  
attorney fee 律師費   xT=|Uc0  
audit 審計   .!=g   
auditor 審計員   4pA(.<#A  
average 平均數   bh_i*DJ]  
average cost 平均成本   lm@
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bad debt 壞賬   nDaQ1  
balance 餘額   T_I"Tsv  
balance sheet 資產負債表   *4+;Ey  
bank account 銀行賬戶   x ~
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bank balance 銀行結存   {mueP6Gz@J  
bank charge 銀行手續費   S  W  
bank deposit 銀行存款   (5'qEi ea  
bank discount 銀行貼現   LI(Wu6*Y  
bank draft 銀行匯票   .eJ4F -V  
bank loan 銀行借款   kS+*
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bank overdraft 銀行透支   &HW%0lTs%  
bankers acceptance 銀行承兌   G?8,&jP~T  
bankruptcy 破產   T
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bearer 持票人   # {!Qf\1M  
beneficiary 受益人   e9N 1xB  
bequest 遺產   TX8,+s+  
bill 票據   3!ulBiMh  
bill of exchange 匯票   @KNp?2a  
bill of lading 提單   ywCE2N<-V?  
bills discounted 貼現票據   0}HKmEM  
bills payable 應付票據   g^8bY=* .  
bills receivable 應收票據   :9K5zD  
board of directors 董事會   ,R*ru*  
bonds 債券   6P+8{?V&  
bonus 紅利   }U+gJkY2  
book value 賬面價值   QbpRSdxy`$  
bookkeeper 簿記員   ,?i#NN5p  
bookkeeping 簿記   ^=Up UB  
branch office general ledger 支店往來賬戶   j'CRm5O  
broker 經紀人   ZK_ IK)g  
brought down 接前  
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brought forward 接上頁   b^^Cj(  
budget 預算   0.|tKetHq  
by-product 副產品   rN}{v}n  
by-product sales 副產品銷售   D='/-3f!F]  
capital 股本   B2&fvv?  
capital income 資本收益   H9nZ%n  
capital outlay 資本支出   #).om*Xh  
capital stock 股本   Q)HVh [4  
capital stock certificate 股票   xdp{y=,[  
carried down 移後   &bnF{~<\  
carried forward 移下頁   ?$F:S%eH  
cash 現金   ,Ea.ts>  
cash account 現金賬戶   (!{_O_&  
cash in bank 存銀行現金   >MS}7Hk\  
cash on delivery 交貨收款   b*r1Jn"h  
cash on hand 庫存現金   j:$2,?|5  
cash payment 現金支付   g:e|  
cash purchase 現購   ;STO!^9~  
cash sale 現沽   g#5g0UP)V  
cashier 出?#123;員   LK/gG6n5M0  
cashiers check 本票   <hQ@]2w$  
certificate of deposit 存款單折   d/Fjs0pt  
certificate of indebtedness 借據   %^gT.DsX-  
certified check 保付支票   "t`r_Aw  
certified public accountant 會計師   yBht4"\Al  
charges 費用   uoaF(F-  
charge for remittances 匯水手續費   +JBhw4et;.  
charter 營業執照   #j iQa"  
chartered accountant 會計師   LDr!d1A  
chattles 動產   JL2IVENWc  
check 支票   8~\Fpz|Og  
che stub 支票存根   H
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closed account 己結清賬戶   %NX  
closing 結算   Rm)vY}v  
closing entries 結賬紀錄   hG&RGN_<6+  
closing stock 期末存貨   W{ @lt}  
closing the book 結賬   q.~.1 '`!  
columnar journal 多欄日記賬   =<O{  
combination 聯合   u=#LY$  
commission 佣金   c*MjBAq  
commodity 商品   }B^s!y&b  
common stock 普通股   @l>\vs<  
company 公司   t*e+[  
compensation 賠償   VH+^G)^)W  
compound interest 複利   Nr3td`;  
consignee 承銷人   NQ@ EZoJ  
consignment 寄銷   U|-4*l9Ed  
consignor 寄銷人   aSXoYG0\  
consolidated balance sheet 合併資產負債表   q;tsA"l  
consolidated profit and loss account 合併損益表   ./J.OU1  
consolidation 合併   DU]MMR  
construction cost 營建成本   ^7F!>!9Ca  
construction revenue 營建收入   v#YO3nD  
contract 合同   >UWLT;N/W  
control account 統制賬戶   <74q]C
 
copyright 版權   "{qhk{  
corporation 公司   a5L#c
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cost 成本   %49@  
cost accounting 成本會計   ^X"G~#v=q  
cost of labour 勞工成本   0ydAdgD  
cost of production 生產成本   4UC/pGZY  
cost of manufacture 製造成本   QVn!60[lj  
cost of sales 銷貨成本   5j{o0&=_$  
cost price 成本價格   a%*W^R9Ls  
credit 貸方   3`IDm5  
credit note 收款通知單   3,3{wGvHHW  
creditor 債權人   <s]K~ Vo  
crossed check 橫線支票   A$Es(<'9g  
current account 往來活期賬戶   b(;"p-^  
current asset 流動資產   m*CIbkDsZ  
current liability 流動負債   \C/`?"4w  
current profit and loss 本期損益   "g>uNtt~  
debit 借方   MvL%*("4b  
debt 債務   %w/o#*j<;  
debtor 債務人   |>jlY |  
deed 契據   8Tt2T} Y  
deferred assets 遞延資產   p^5B_r:  
deferred liabilities 遞延負債   7{8!IcR #  
delivery 交貨   "MM7qV  
delivery expense 送貨費   K]N^6ome  
delivery order 出貨單    -NiFO  
demand draft 即期匯票   3(E"$Se,f  
demand note 即期票據   v-42_}  
demurrage charge 延期費   vb5tyY0c  
deposit 存款   DK*2d_  
deposit slip 存款單   7I(Sa?D:  
depreciation 折舊   qB<D'h7  
direct cost 直接成本   9)aXLM4Y  
direct labour 直接人工   <ynmA  
director 董事   JAmv7GL'6  
discount 折扣   9.#\GI ;  
discount on purchase 進貨折扣   OHp 121  
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