[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。   Dka,v  
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acceptance 承兌   aZ@pfWwa:  
account 賬戶   Eq-+g1a  
accountant 會計員   hHJiGVJ=V  
accounting 會計   ,Ckcc  
accounting system 會計制度   R"ON5,E  
accounts payable 應付賬款   $;v! ,>  
accounts receivable 應收賬款   ^s~)"2 g  
accumulated profits 累積利益   /HIyQW\Ki-  
adjusting entry ?#123;整記錄   7F<{ Qn  
adjustment ?#123;整   r]9-~1T  
administration expense 管理費用   aH}/+Hu-  
advances 預付   9xA4;)36  
advertising expense 廣告費   @O"7@%nu  
agency 代理   >u=  
agent 代理人   u(vZOf]jL  
agreement 契約   $dM_uSt  
allotments 分配數   Avx`  
allowance 津貼   B=A!hXNa  
amalgamation 合併   cSL6V2F  
amortization 攤銷   [>ghs_?dZ  
amortized cost 應攤成本   `gSMb UgF  
annuities 年金   - 2)k!5X=  
applied cost 已分配成本   -YNpHd/;,  
applied expense 已分配費用   fHiL% ]z  
applied manufacturing expense 己分配製造費用   4DL;Y  
apportioned charge 攤派費用   )
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appreciation 漲價   t/|0"\ p  
article of association 公司章程   9'MGv*Ho  
assessment 課稅   kcS7)"/ zC  
assets 資產   YsmRY=3  
attorney fee 律師費   +4yre^gC  
audit 審計   h,/Aq  
auditor 審計員   "Enb   
average 平均數   qU26i"GHp  
average cost 平均成本   b<FE   
bad debt 壞賬   gC}}8( k  
balance 餘額   $RDlM  
balance sheet 資產負債表   A]c
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bank account 銀行賬戶   X>I3N?5  
bank balance 銀行結存   WK|5:V8E  
bank charge 銀行手續費   TcZ.5Oe6h#  
bank deposit 銀行存款   n/KO{:  
bank discount 銀行貼現   |d0ZB_ci  
bank draft 銀行匯票   Y` }X5(A@  
bank loan 銀行借款   EE9w^.3a  
bank overdraft 銀行透支   1ksFxpE  
bankers acceptance 銀行承兌   S ]3CRJU3`  
bankruptcy 破產   )j;^3LiV3  
bearer 持票人   C1^%!)  
beneficiary 受益人   q>_<\|?%x  
bequest 遺產   [}szM^  
bill 票據   GDSV:]hL  
bill of exchange 匯票   SK
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bill of lading 提單   ///Lg{ie  
bills discounted 貼現票據   $w(RJ/  
bills payable 應付票據   !Cgj >=  
bills receivable 應收票據   hs7!S+[.$$  
board of directors 董事會   Wt/;iq"  
bonds 債券   FKO2UY#&7  
bonus 紅利   5G355 ,}E  
book value 賬面價值   4jXo5SkEJ  
bookkeeper 簿記員   z&;8pZr  
bookkeeping 簿記   M5{#!d}^D  
branch office general ledger 支店往來賬戶   _(-jk4 L  
broker 經紀人   nI6gd%C  
brought down 接前   xM%4/QE+  
brought forward 接上頁   qfsPX
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budget 預算   xhP~]akHN7  
by-product 副產品   y#'hOSR2  
by-product sales 副產品銷售   }{R*pmv$bN  
capital 股本   uZ 6krI  
capital income 資本收益   |aDBp  
capital outlay 資本支出   OZ\6qMH3e  
capital stock 股本   9gg{  i6  
capital stock certificate 股票   CH6 m  
carried down 移後   T-N>w;P  
carried forward 移下頁   uw\@~ ,d  
cash 現金   -rO34l  
cash account 現金賬戶   ET.jjV  
cash in bank 存銀行現金   6x^$W ]R  
cash on delivery 交貨收款   l~E~!MR  
cash on hand 庫存現金   OcL7] b0  
cash payment 現金支付   ?=&; A  
cash purchase 現購   e!5} #6Kd  
cash sale 現沽   -;
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cashier 出?#123;員   I V,4BQ$  
cashiers check 本票   n^nE&'[?0g  
certificate of deposit 存款單折   n#+EG3  
certificate of indebtedness 借據   ]s=|+tz\V  
certified check 保付支票   LO=U?`)q  
certified public accountant 會計師   Cu7{>"  
charges 費用   AM-bs^  
charge for remittances 匯水手續費   M!,H0(@G  
charter 營業執照   2j+w5KvU  
chartered accountant 會計師   CNN9a7  
chattles 動產   irQ'Rm[  
check 支票  
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che stub 支票存根   wsmgkg  
closed account 己結清賬戶   [rx9gOOa&  
closing 結算   tLu&3<%  
closing entries 結賬紀錄   LwB1~fF  
closing stock 期末存貨   iTHwH{!  
closing the book 結賬   ~kZdep^ ]  
columnar journal 多欄日記賬   *
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combination 聯合   2iNLm6"  
commission 佣金   jz8u'y[n7  
commodity 商品   z>PVv)X  
common stock 普通股   zA5nr`  
company 公司   nkHl;;WJ  
compensation 賠償   DZ|*hQU>K  
compound interest 複利   d<-f:}^k0  
consignee 承銷人   t9`{^<LH  
consignment 寄銷   -+E.I*st  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   ZeV@ X  
consolidated profit and loss account 合併損益表   C&z!="hMhR  
consolidation 合併   ( e
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construction cost 營建成本   D_lRYLA+  
construction revenue 營建收入   XO]^+'U}p  
contract 合同   _=$~l^Y[  
control account 統制賬戶   ?("O.<
 
copyright 版權   n=!T(Hk
  
corporation 公司   xJ3C^b%H  
cost 成本   SXw r$)4_  
cost accounting 成本會計   [S'1OR$FQ\  
cost of labour 勞工成本   ?"@Fq2xgB4  
cost of production 生產成本   +iC:/CJL  
cost of manufacture 製造成本   ndD>Oc}"3  
cost of sales 銷貨成本   Hf('BagBL  
cost price 成本價格   &m3-][!n  
credit 貸方   2
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credit note 收款通知單   KSs1EmB  
creditor 債權人   ]0D-g2!|A  
crossed check 橫線支票   V,KIi_Z  
current account 往來活期賬戶   R%.`h  
current asset 流動資產   hw
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current liability 流動負債   ZuGSRGX'  
current profit and loss 本期損益   P3Ql[2  
debit 借方   5[;[Te9=S  
debt 債務   CmB_g?K  
debtor 債務人   Bj7*2}  
deed 契據   UC+Qn  
deferred assets 遞延資產   eV"%(<{  
deferred liabilities 遞延負債   =%|`gZ  
delivery 交貨   Xy(QK2|  
delivery expense 送貨費    ]~;*9`:  
delivery order 出貨單   44e]sT.B  
demand draft 即期匯票   IRg2\Hq  
demand note 即期票據   c';~bYZ  
demurrage charge 延期費   [bnu DS  
deposit 存款   <PSz`)SN  
deposit slip 存款單   "]"0d[d  
depreciation 折舊   M !6Fnj  
direct cost 直接成本   CzV;{[?~;  
direct labour 直接人工   PzPNvV/o  
director 董事   k^oSG1F  
discount 折扣   {
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discount on purchase 進貨折扣   |V5BL<4  
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