[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。   E.h*g8bXe  
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acceptance 承兌   zLQx%Yg!  
account 賬戶   *. t^MP  
accountant 會計員   W?&%x(6M  
accounting 會計   P \I|,  
accounting system 會計制度   5P bW[  
accounts payable 應付賬款   4g/d
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accounts receivable 應收賬款   *~`(RV  
accumulated profits 累積利益   :jf3HG  
adjusting entry ?#123;整記錄   ?6!LL5a.  
adjustment ?#123;整   gGYKEq{j(  
administration expense 管理費用   !WlH'y-I  
advances 預付   sOY:e/_F  
advertising expense 廣告費   I
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agency 代理   @Qe0! (_=  
agent 代理人   pH;%ELZ  
agreement 契約   hH.G#-JO  
allotments 分配數   P?<y%c<  
allowance 津貼   }V>T
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amalgamation 合併   u*R_\*j@  
amortization 攤銷   \8tsDG(1 '  
amortized cost 應攤成本   #yen8SskB  
annuities 年金   @EAbF>>  
applied cost 已分配成本   qs6aB0ln  
applied expense 已分配費用   $G>.\t  
applied manufacturing expense 己分配製造費用   \vNU,WO  
apportioned charge 攤派費用   %O<BfIZ  
appreciation 漲價   1C.VnzRnJ  
article of association 公司章程   M|-)GvR$J  
assessment 課稅   Kw}'W 8`c  
assets 資產   ~&O%N  
attorney fee 律師費   =N@t'fOr  
audit 審計   :k"]5>(^  
auditor 審計員   *Ex|9FCt$  
average 平均數   L];b<*d  
average cost 平均成本   Ac6=(B  
bad debt 壞賬   :Tc^y %b0  
balance 餘額   8L XHk l  
balance sheet 資產負債表   <3iMRe  
bank account 銀行賬戶   RSds8\tk  
bank balance 銀行結存   eyaNs{TV  
bank charge 銀行手續費   oU|c
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bank deposit 銀行存款   \v{=gK   
bank discount 銀行貼現   $kgVa^  
bank draft 銀行匯票   e!`i3KYn"  
bank loan 銀行借款   |{;G2G1[  
bank overdraft 銀行透支   )"LJ hLg  
bankers acceptance 銀行承兌   wr4:Go`  
bankruptcy 破產   ]_Xl
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bearer 持票人   $( )>g>%  
beneficiary 受益人   Bx!-"e  
bequest 遺產   "b[5]Y{ U  
bill 票據   @o
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bill of exchange 匯票   wBzC5T%,  
bill of lading 提單   67TwPvh  
bills discounted 貼現票據   u-TUuP  
bills payable 應付票據   DlT{`  
bills receivable 應收票據   _wcNgFx  
board of directors 董事會   $(9U@N9E  
bonds 債券   h![#;>(  
bonus 紅利   GfG|&VNlz  
book value 賬面價值   !BI;C(,RL  
bookkeeper 簿記員   \9d$@V  
bookkeeping 簿記   /x
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branch office general ledger 支店往來賬戶   J
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broker 經紀人   +V+a4lU14  
brought down 接前   bcR_E5x$  
brought forward 接上頁   z~Q)/d,Ac  
budget 預算   5IN(|B0  
by-product 副產品   &zs$x? /  
by-product sales 副產品銷售   2tLJU Z1  
capital 股本   
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capital income 資本收益   +RXoi2"-q@  
capital outlay 資本支出  
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capital stock 股本   VX/#1StC  
capital stock certificate 股票   r/sNrB1U"y  
carried down 移後   HThcn1u~^b  
carried forward 移下頁   2oU_2P  
cash 現金   $N\Ja*g  
cash account 現金賬戶   9cgUT@a  
cash in bank 存銀行現金   Ah<+y\C  
cash on delivery 交貨收款   l@\
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cash on hand 庫存現金   s(^mZ -i  
cash payment 現金支付   .o8t+X'G  
cash purchase 現購   KgG4*<  
cash sale 現沽   V:2 7)]q  
cashier 出?#123;員   S$k&vc(0  
cashiers check 本票   Wf<LR3  
certificate of deposit 存款單折   I|J/F}@p  
certificate of indebtedness 借據   OH"XrCX7n  
certified check 保付支票   {U1m.30n  
certified public accountant 會計師   BD-AI  
charges 費用   vj*%Q(E6Pt  
charge for remittances 匯水手續費  
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charter 營業執照   BC]?0
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chartered accountant 會計師   U3kyraj  
chattles 動產   4sM.C9W  
check 支票   h1 {3njdr  
che stub 支票存根   E e]-qN*8  
closed account 己結清賬戶   +O5hH8<&b  
closing 結算   Q &t<Y^B  
closing entries 結賬紀錄   Nluoqoac  
closing stock 期末存貨   Ewm9\qmg  
closing the book 結賬   Wvqhl 'J  
columnar journal 多欄日記賬   3~\[7I/  
combination 聯合   T)CP2U  
commission 佣金   Ve=b16H  
commodity 商品   1U\z5$V  
common stock 普通股   I0a<%;JJW  
company 公司   FN;^"H  
compensation 賠償   T>GM%^h,7-  
compound interest 複利   N<-Gk6`C/  
consignee 承銷人   G \?YK.Y>  
consignment 寄銷   y==CTY@  
consignor 寄銷人   |)81
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consolidated balance sheet 合併資產負債表   L-\GHu~)  
consolidated profit and loss account 合併損益表   X7wKy(g  
consolidation 合併  
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construction cost 營建成本   CP{cAzHO  
construction revenue 營建收入   $A`VYJtt#  
contract 合同   BB'OCN  
control account 統制賬戶   ASfaX:ke  
copyright 版權   4&f3%eTi  
corporation 公司   ;GI&lpKK  
cost 成本   LDD|(KLR*.  
cost accounting 成本會計  
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cost of labour 勞工成本   MS]r:X6  
cost of production 生產成本   gO^gxJ'0t  
cost of manufacture 製造成本   4e1Y/ Xq`  
cost of sales 銷貨成本   ^H'\"9;7  
cost price 成本價格   f {" ?%Ku#  
credit 貸方   rbCAnwA2  
credit note 收款通知單   wT\49DT"7  
creditor 債權人   _l]fkk[T  
crossed check 橫線支票   B]$GSEB  
current account 往來活期賬戶   g[t [/TV  
current asset 流動資產   HdG2X  
current liability 流動負債   RGU\h[  
current profit and loss 本期損益   39|MX21k  
debit 借方   \G3rX9xG  
debt 債務   `#gie$B{  
debtor 債務人   -GgA&dh  
deed 契據   +U.I( 83F  
deferred assets 遞延資產   
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deferred liabilities 遞延負債   l\?c}7k  
delivery 交貨   #V}IvQl|  
delivery expense 送貨費   h=%_Ao
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delivery order 出貨單   6_ow%Rx~F  
demand draft 即期匯票   !L8#@BjU  
demand note 即期票據   9k~8  
demurrage charge 延期費   V/;B3t~f  
deposit 存款   e,5C8Q`Z  
deposit slip 存款單   ->{KVPHe{  
depreciation 折舊   
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direct cost 直接成本   r)6M!_]AW  
direct labour 直接人工   *|E[L^  
director 董事   D1mfm.9_r^  
discount 折扣   nJLFfXWx  
discount on purchase 進貨折扣   -o.:P>/  
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