[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。   2BEF8o]Np  
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acceptance 承兌   $#1i@dI  
account 賬戶   h0L*8P`t  
accountant 會計員   Ar N*9  
accounting 會計   K)N7Y=C3  
accounting system 會計制度   IA!( 'K
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accounts payable 應付賬款   Kr!8H/Z
  
accounts receivable 應收賬款   hC=9%u{r?  
accumulated profits 累積利益   YeK PoW  
adjusting entry ?#123;整記錄   EJ"[{AV  
adjustment ?#123;整   noV]+1#"V  
administration expense 管理費用   )k{zRq:d  
advances 預付  
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advertising expense 廣告費   ng^`s}?o  
agency 代理   F`r=M%yh  
agent 代理人   eo4;?z  
agreement 契約   a=T_I1  
allotments 分配數   XTyJ*`>  
allowance 津貼   YD 1u  
amalgamation 合併   PSNfh7g  
amortization 攤銷   9;NR   
amortized cost 應攤成本   d#T~xGqz  
annuities 年金   lZ'-?xo  
applied cost 已分配成本   E80C0Q+V  
applied expense 已分配費用   C AVqjT7  
applied manufacturing expense 己分配製造費用   !O~EIz  
apportioned charge 攤派費用   KFvNsqd  
appreciation 漲價   qQv?J]l  
article of association 公司章程   ayTEQS  
assessment 課稅   "WV]| TS"]  
assets 資產   JL=MlZ  
attorney fee 律師費   c%n[ v3]  
audit 審計   =
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auditor 審計員   "hdcB 0  
average 平均數   uW},I6g  
average cost 平均成本   l1fP@|  
bad debt 壞賬   :)_Ap{9J  
balance 餘額   LxC*{ t/>8  
balance sheet 資產負債表   UEbRg =6  
bank account 銀行賬戶   OB FG!.)  
bank balance 銀行結存   ,dOd3y'y  
bank charge 銀行手續費   9 N[k ?kUZ  
bank deposit 銀行存款   ,Y6Me+5B  
bank discount 銀行貼現   f$[6 ]7P  
bank draft 銀行匯票   N&n2\
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bank loan 銀行借款   n$i}r\ so  
bank overdraft 銀行透支   J39,x=8LL  
bankers acceptance 銀行承兌   { AdPC?R`  
bankruptcy 破產   ),1MR=  
bearer 持票人   nSdta'6  
beneficiary 受益人   u2,V34b-  
bequest 遺產   ]~iOO %&R  
bill 票據   R/&Bze  
bill of exchange 匯票   f^\qDvPur  
bill of lading 提單   |}P4Gr}6  
bills discounted 貼現票據   O RAKg.49  
bills payable 應付票據   C %}}~Y  
bills receivable 應收票據   cPZD#";f  
board of directors 董事會   v0&E!4q*'  
bonds 債券   $\h\,N$y  
bonus 紅利   ~vgm;O  
book value 賬面價值   Q{F*
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bookkeeper 簿記員  
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bookkeeping 簿記   k\rzvo=U  
branch office general ledger 支店往來賬戶   /2Q@M>  
broker 經紀人   !c,=%4Pb  
brought down 接前   L8sHG$[  
brought forward 接上頁   _PUgK\  
budget 預算   0 UdAF  
by-product 副產品   s=9gp$9m  
by-product sales 副產品銷售   sJu^deX  
capital 股本   /V}>v
  
capital income 資本收益   MW*@fl<@?M  
capital outlay 資本支出   R%B"Gtl)  
capital stock 股本   !.9pV.~  
capital stock certificate 股票   .4P5tIn\  
carried down 移後   ^|-*amh  
carried forward 移下頁   -?{bCq  
cash 現金   S3EM6`q'  
cash account 現金賬戶   zG)XB *c  
cash in bank 存銀行現金   *;b.x"  
cash on delivery 交貨收款   xrb %-vT  
cash on hand 庫存現金   ,[fn? s r  
cash payment 現金支付   ?\[2Po]n  
cash purchase 現購   wi]ya\(*yl  
cash sale 現沽   {nTQc2T?;  
cashier 出?#123;員   xdw"JS}  
cashiers check 本票   V8AF;1c?-'  
certificate of deposit 存款單折   el GP2x#:  
certificate of indebtedness 借據   rS1mBrqD  
certified check 保付支票   Teq1VK3Hr  
certified public accountant 會計師   MR:GH.uM:  
charges 費用   WrWJ!   
charge for remittances 匯水手續費   U^+xCX<  
charter 營業執照   ]XX9.Xh=-  
chartered accountant 會計師   ]*b}^PQ M^  
chattles 動產   ,9jq @_  
check 支票   "A\.`*6  
che stub 支票存根   |Yq0zc!  
closed account 己結清賬戶   L,G{ t^j  
closing 結算   \z'A6@  
closing entries 結賬紀錄   RW19I,d  
closing stock 期末存貨   %@JNX}Y'  
closing the book 結賬   1NJ,If]  
columnar journal 多欄日記賬   EAiE@r>4  
combination 聯合   7g@P$e]  
commission 佣金   fT)u`voE,  
commodity 商品   ACQbw)tiv}  
common stock 普通股   #m 2Ss  
company 公司   `R:p-"'b  
compensation 賠償   d#~ ^)r  
compound interest 複利   S-)mv'Al'F  
consignee 承銷人   q:2Vw`g'  
consignment 寄銷   Lbb{z  
consignor 寄銷人   v4_p3&aj  
consolidated balance sheet 合併資產負債表   .-Y3oWV  
consolidated profit and loss account 合併損益表   xRum q  
consolidation 合併   =apcMW(zn  
construction cost 營建成本   qm30,$\c`~  
construction revenue 營建收入   X;$g7A  
contract 合同   ki/xo^Y2<  
control account 統制賬戶   cH$zDm1  
copyright 版權   #=6A[<qX  
corporation 公司   y k=o  
cost 成本   We7~tkl(  
cost accounting 成本會計   `<R;^qCt  
cost of labour 勞工成本   GS),rNBur  
cost of production 生產成本   4yLC  
cost of manufacture 製造成本   ;O8Uc&:P  
cost of sales 銷貨成本   77y_?di^I  
cost price 成本價格   -9Iz$(>a  
credit 貸方   m~KGB"  
credit note 收款通知單   3@u<
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creditor 債權人   (dSf>p r2  
crossed check 橫線支票   (W*~3/@D  
current account 往來活期賬戶   OC)~psQK  
current asset 流動資產   ?~G D^F  
current liability 流動負債   &V.ps1  
current profit and loss 本期損益   <sXmk{  
debit 借方   S@Rw+#QE  
debt 債務   ^Y mq<*X  
debtor 債務人   fBgW0o.Bu  
deed 契據   AGwFD  
deferred assets 遞延資產   Q)"L8v v  
deferred liabilities 遞延負債   ~(%TQY5  
delivery 交貨   wSrq?U5q  
delivery expense 送貨費   R
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delivery order 出貨單   h
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demand draft 即期匯票   Z<j(ZVO  
demand note 即期票據   M>Yge~3  
demurrage charge 延期費   ,,*i!%Adw  
deposit 存款   }%j@%Ep[  
deposit slip 存款單   B~p` 3rC  
depreciation 折舊   &[]0yNG  
direct cost 直接成本   dWC[p  
direct labour 直接人工   Bq}p]R3X  
director 董事   Z4eu'.r-y~  
discount 折扣   -8-BVU  
discount on purchase 進貨折扣   )ESF)aKMiz  
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