[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。   W H@,kH@  
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acceptance 承兌   h-K_Lr]  
account 賬戶   -4IE]'##  
accountant 會計員   SaAFz&WRl  
accounting 會計   Q}K"24`=  
accounting system 會計制度   m{cGK`/\  
accounts payable 應付賬款   CMG&7(MR  
accounts receivable 應收賬款   BWv^zi  
accumulated profits 累積利益   x$.^"l-vX  
adjusting entry ?#123;整記錄   5o'FS{6U  
adjustment ?#123;整   RVA(Q[ ;  
administration expense 管理費用   c&
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advances 預付   g._]8{K  
advertising expense 廣告費   { VfXsI  
agency 代理   2M#
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agent 代理人   (
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agreement 契約   U}e!Wjrc  
allotments 分配數   mCsMqDH  
allowance 津貼   O1U=X:Zl  
amalgamation 合併    Rn(ec  
amortization 攤銷   t?-n*9,#S  
amortized cost 應攤成本   8f)
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annuities 年金   z2_*%S@  
applied cost 已分配成本   =_ ./~  
applied expense 已分配費用   vkx7paY_  
applied manufacturing expense 己分配製造費用   7cT~oV !G_  
apportioned charge 攤派費用   j@U]'5EVB  
appreciation 漲價   d *|Y o  
article of association 公司章程   r4XK{KHn  
assessment 課稅   G )trG9 .a  
assets 資產   ^w@%cVh  
attorney fee 律師費   t?x<g<PJ4  
audit 審計   k}kQI~S9  
auditor 審計員   ,j2Udn}  
average 平均數   fF$<7O)+]  
average cost 平均成本   2G67NC?+  
bad debt 壞賬   %S@ZXf~:  
balance 餘額   ^& t
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balance sheet 資產負債表   UXc-k  
bank account 銀行賬戶  
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bank balance 銀行結存   Vod\a5c  
bank charge 銀行手續費   \Fbv
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bank deposit 銀行存款   1R{!]uh  
bank discount 銀行貼現   z0p* Z&  
bank draft 銀行匯票   8 S:w7Hr  
bank loan 銀行借款   +,TRfP Fb  
bank overdraft 銀行透支   Qcq`libK  
bankers acceptance 銀行承兌   I {S;L  
bankruptcy 破產   ( iBl  
bearer 持票人   1MP~dRZ$  
beneficiary 受益人   MSQEO4ge  
bequest 遺產   /og=IF2:  
bill 票據   fo*2:?K&  
bill of exchange 匯票   G7`ko1-  
bill of lading 提單   [fya)}  
bills discounted 貼現票據   \}u Y'F  
bills payable 應付票據   c)TPM/>(p  
bills receivable 應收票據   (>UZ<2GPL  
board of directors 董事會   BOb">6C  
bonds 債券   %Q__!D[  
bonus 紅利   |"X*@s\'  
book value 賬面價值   U3ADsdn  
bookkeeper 簿記員   uB]7G0g:  
bookkeeping 簿記   c@!_/0  
branch office general ledger 支店往來賬戶   AW%#O\N  
broker 經紀人   <y2U3;t  
brought down 接前   fnjPSts0  
brought forward 接上頁   _JzEGpeG  
budget 預算   ITE{@1  
by-product 副產品   *KZYv=s,u  
by-product sales 副產品銷售   oo/qb`-6  
capital 股本   DbBc Q%  
capital income 資本收益   'NXN& {  
capital outlay 資本支出   v}}F,c(f  
capital stock 股本   nMq,F#`3N  
capital stock certificate 股票   \+oQd=K@  
carried down 移後   fIx+ILs  
carried forward 移下頁   9N#_(uwt  
cash 現金   0rQMLx  
cash account 現金賬戶   |B?m,U$A!  
cash in bank 存銀行現金   APn
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cash on delivery 交貨收款   >Eyt17_H"n  
cash on hand 庫存現金   Go`vfm"S  
cash payment 現金支付   j78i#}e  
cash purchase 現購   VZp5)-!\  
cash sale 現沽   guq{#?}  
cashier 出?#123;員   oA7tEu   
cashiers check 本票   X[-xowE-  
certificate of deposit 存款單折   @
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certificate of indebtedness 借據  
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certified check 保付支票   4M=]wR;  
certified public accountant 會計師   Avge eJi  
charges 費用   )!th7sH  
charge for remittances 匯水手續費   |{z:IQLv  
charter 營業執照   p,EQ#Ik  
chartered accountant 會計師   4qb/daE:Z  
chattles 動產   gDQ^)1k  
check 支票   h"[AOfTE$  
che stub 支票存根   zq3\}9  
closed account 己結清賬戶   ) nC]5MXU  
closing 結算   A9KET$i@v  
closing entries 結賬紀錄   afCW(z Hp  
closing stock 期末存貨   yJ[0WY8<kC  
closing the book 結賬   A]_7}<<N  
columnar journal 多欄日記賬   NlA,'`,  
combination 聯合   e[{0)y>=  
commission 佣金   fF!Yp iI"  
commodity 商品   ]{;gw<T  
common stock 普通股   f$o_e90mu  
company 公司   =}<IfNA  
compensation 賠償   [ $ubNk;!z  
compound interest 複利   nQF(vTDN  
consignee 承銷人   J@/kIrx  
consignment 寄銷   $H2u.U<ip  
consignor 寄銷人   o@_q]/Mh  
consolidated balance sheet 合併資產負債表   rP'me2 B  
consolidated profit and loss account 合併損益表   0.Q Ujw  
consolidation 合併   RF?`vRZOe  
construction cost 營建成本   D5gFXEeh  
construction revenue 營建收入   G~]Uk*M q  
contract 合同   k` cfG\;r  
control account 統制賬戶   Gf%~{@7=u  
copyright 版權   OW&!at  
corporation 公司   v1 #otrf  
cost 成本   Vn SCz" ?3  
cost accounting 成本會計   DcS+_>a\{l  
cost of labour 勞工成本   n.}ZkG0`  
cost of production 生產成本   [DYQ"A=)d  
cost of manufacture 製造成本   "-Mp_O]  
cost of sales 銷貨成本   ;_XFo&@  
cost price 成本價格   1;* cq  
credit 貸方   a)!o @  
credit note 收款通知單   OMky$d #  
creditor 債權人   3RUy,s  
crossed check 橫線支票   b3P+H r  
current account 往來活期賬戶   Q*GN`07@?d  
current asset 流動資產   '"52uZ{  
current liability 流動負債   qRu~$K  
current profit and loss 本期損益   RV1coC.g4x  
debit 借方   mupT<_Y  
debt 債務   :S]\0;8]  
debtor 債務人   `T1  
deed 契據   }czrj%6  
deferred assets 遞延資產   ~\r*  
deferred liabilities 遞延負債   ,S\CC{!  
delivery 交貨   !OZy7  
delivery expense 送貨費   U%-A?5  
delivery order 出貨單   g9OY<w5s]  
demand draft 即期匯票   U
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demand note 即期票據   ;cNv\t  
demurrage charge 延期費   D2#ZpFp"h  
deposit 存款   6dHOf,zjm  
deposit slip 存款單   g%o(+ d  
depreciation 折舊   mb1FWy=3  
direct cost 直接成本   y4yhF8E>;U  
direct labour 直接人工   HH`'*$]7  
director 董事   {.`vs;U  
discount 折扣   )w em| :H  
discount on purchase 進貨折扣   rDtY[  
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