[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。   08O7F  
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acceptance 承兌   W'V@  
account 賬戶   [NZ-WU&&LP  
accountant 會計員   a!?.F_T9A  
accounting 會計   WT?bBf  
accounting system 會計制度   )+*{Y$/U  
accounts payable 應付賬款   t5n2eOy~T  
accounts receivable 應收賬款   PC[cHgSYU  
accumulated profits 累積利益   IyT?-R  
adjusting entry ?#123;整記錄   Y!;gQeC  
adjustment ?#123;整   aSTFcz"  
administration expense 管理費用   H):-!?:  
advances 預付   0w'|d@*wV  
advertising expense 廣告費   N tO?  
agency 代理   }R`Irxv4  
agent 代理人   w'|&5cS  
agreement 契約   K
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allotments 分配數   ZXh~79  
allowance 津貼   l3BD <PB2S  
amalgamation 合併   .
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amortization 攤銷   61L7 -~  
amortized cost 應攤成本   ^J0zXe -d  
annuities 年金   ^W5>i[  
applied cost 已分配成本   Pf{`/UlD  
applied expense 已分配費用   'HJ/2-=  
applied manufacturing expense 己分配製造費用   G{/;AK  
apportioned charge 攤派費用   yS+(<  
appreciation 漲價   6#fOCr;f7  
article of association 公司章程   D>ojW|@}  
assessment 課稅   Z6NJ)XQy6F  
assets 資產   J &{q
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attorney fee 律師費   ~c! Rx'  
audit 審計   ;v%Q8  
auditor 審計員   xJN|w\&  
average 平均數   L>0!B8X2  
average cost 平均成本   y{YXf!AS  
bad debt 壞賬   #>@<n3rq  
balance 餘額   9jqO/_7R+  
balance sheet 資產負債表   W0C{~|e  
bank account 銀行賬戶   k? o^5@b/  
bank balance 銀行結存   y#&$f  
bank charge 銀行手續費   mMV2h|W   
bank deposit 銀行存款   7Nd*,DV_  
bank discount 銀行貼現   2wGF-V  
bank draft 銀行匯票   +g)_4fV0|  
bank loan 銀行借款   wH+FFXGJs  
bank overdraft 銀行透支   zjea4>!A2  
bankers acceptance 銀行承兌   h-Tsi:%b  
bankruptcy 破產   :jBZK=3F>  
bearer 持票人   .V8/ELr]  
beneficiary 受益人   D&4u63^  
bequest 遺產   k& W
S$R?u  
bill 票據   (W7;}gysh  
bill of exchange 匯票   \C!%IR  
bill of lading 提單   ~5FS|[1L  
bills discounted 貼現票據   U~oBNsU"  
bills payable 應付票據   YR?3 61FK  
bills receivable 應收票據   6#-6Bh)>4  
board of directors 董事會   +.S#=  
bonds 債券   Q^*G`&w,  
bonus 紅利   )Y=w40Yzd  
book value 賬面價值   UaH26fWs  
bookkeeper 簿記員   di"C]" ;  
bookkeeping 簿記   oK#\HD4U  
branch office general ledger 支店往來賬戶   g@<sU0B  
broker 經紀人   gCg4;b6g  
brought down 接前   +fC#2%VnU  
brought forward 接上頁   IRlN++I!  
budget 預算   1P(%9
 
by-product 副產品   \d `dV0X  
by-product sales 副產品銷售   jK\V|5k  
capital 股本   Fl B, (Cm  
capital income 資本收益   =Dh$yC-Zr  
capital outlay 資本支出   ]|Ow_z8 O  
capital stock 股本   u(8_[/_B  
capital stock certificate 股票   Oyi;bb<#  
carried down 移後   Sg/:n,68  
carried forward 移下頁   }l,T~Pjb  
cash 現金   <P+G7!KZ&  
cash account 現金賬戶   Z[a
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cash in bank 存銀行現金   ;[;)P tFz\  
cash on delivery 交貨收款   ,AdusM  
cash on hand 庫存現金   di8W2cwz  
cash payment 現金支付   ]]\)=F`n77  
cash purchase 現購   f%bc64N(  
cash sale 現沽   o}WB(WsG  
cashier 出?#123;員   jz {(q;
 
cashiers check 本票   'dmp4VT3  
certificate of deposit 存款單折   (iHf9*i CV  
certificate of indebtedness 借據   l4iuu  
certified check 保付支票   [>b  '}4  
certified public accountant 會計師   jf$JaY  
charges 費用   P3+)pOE-SI  
charge for remittances 匯水手續費   <{$ev&bQ  
charter 營業執照   )p^m}N 6M]  
chartered accountant 會計師   e*Uz#w:  
chattles 動產   K)yCrEZ  
check 支票   ~bQFk?ZN+  
che stub 支票存根   <bEN8b  
closed account 己結清賬戶   c'4>D,?1  
closing 結算   ) 1lJ<g#  
closing entries 結賬紀錄   /Oq1q._9F  
closing stock 期末存貨   *]{9K  
closing the book 結賬   &,W_#l{  
columnar journal 多欄日記賬   "\VW.S  
combination 聯合   }ZE fT]  
commission 佣金   4q\.I+r^  
commodity 商品   v+xgxQGYH  
common stock 普通股   ^tm++  
company 公司   l(h;e&9x  
compensation 賠償   n.2E8m/  
compound interest 複利   IUh5r(d 68  
consignee 承銷人   3R)cbwL  
consignment 寄銷   p{mxk)A  
consignor 寄銷人   ^4u3Q  
consolidated balance sheet 合併資產負債表    opUKrB  
consolidated profit and loss account 合併損益表   ;whFaQi 4  
consolidation 合併   jw:4fb  
construction cost 營建成本   A2g"=x[1@K  
construction revenue 營建收入   zCKy`u.  
contract 合同   )'BJ4[aq\  
control account 統制賬戶   JLy)}8I  
copyright 版權   "C$!mdr7  
corporation 公司   1R5\GKF6o  
cost 成本   hRuo,FS#:  
cost accounting 成本會計   s=^r/Sz902  
cost of labour 勞工成本   ,Az`6PW  
cost of production 生產成本   &rl]$Mtt  
cost of manufacture 製造成本   {Y3_I\H8{  
cost of sales 銷貨成本   xJ[k#?T'  
cost price 成本價格   m wRLzN  
credit 貸方   Pe+ 8~0o=R  
credit note 收款通知單   bqg]DO$*  
creditor 債權人   nLFx/5sL  
crossed check 橫線支票   *j_fG$10g  
current account 往來活期賬戶   BNL8hK`D  
current asset 流動資產   yNhscAMNn  
current liability 流動負債  
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current profit and loss 本期損益   ,6EZb[;g^  
debit 借方   PBxK >a  
debt 債務   3PvZ_ !G  
debtor 債務人   M5cOz|j/*R  
deed 契據   zCBtD_@  
deferred assets 遞延資產   \p>]G[g  
deferred liabilities 遞延負債   an$]IN  
delivery 交貨   WTV3p,;6a  
delivery expense 送貨費   Vq .!(x  
delivery order 出貨單   *!r\GGb  
demand draft 即期匯票   | Q1ubS  
demand note 即期票據   Wvut)T  
demurrage charge 延期費   "W_jdE6v  
deposit 存款   .WL\:{G8;  
deposit slip 存款單   eB<V%,%N#  
depreciation 折舊   ! kOl$!X4  
direct cost 直接成本   r?5@Etpg  
direct labour 直接人工   s{"`=dKT  
director 董事   fcE /  
discount 折扣   68'-1}  
discount on purchase 進貨折扣   we:5gK&  
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