[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。   BG9.h!  
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acceptance 承兌   y[A%EMd
  
account 賬戶   O<>cuW(l  
accountant 會計員   vuoD~=z  
accounting 會計   Fzz
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accounting system 會計制度   FoKAF &h7  
accounts payable 應付賬款   %~r
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accounts receivable 應收賬款   @, Kl"i;  
accumulated profits 累積利益   /^\UB fE  
adjusting entry ?#123;整記錄   ^rh{  
adjustment ?#123;整   0`Hr(J`

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administration expense 管理費用   <$@*'i^7Ez  
advances 預付   ;)XB'  
advertising expense 廣告費   ?,z/+/:  
agency 代理   S{fFpe-  
agent 代理人   RQO&F$R=  
agreement 契約   x='T`*HD  
allotments 分配數   ^~DDl$NH  
allowance 津貼   ZW@%>_JR]  
amalgamation 合併   cV f}8qf)  
amortization 攤銷   J ?^
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amortized cost 應攤成本   ?B['8ju  
annuities 年金   b^^ . $Gu  
applied cost 已分配成本   `|`Qrv4}  
applied expense 已分配費用    Vo`,|3^  
applied manufacturing expense 己分配製造費用   vE{L`,\q  
apportioned charge 攤派費用   )WH;G:
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appreciation 漲價   )aAKxC7w  
article of association 公司章程   ~]V}wZt>h  
assessment 課稅   vw)lD9-"  
assets 資產   ~5]%+
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attorney fee 律師費   VdOcKP.  
audit 審計   TjY-C m  
auditor 審計員   fP8iz `n  
average 平均數   QzilivJf  
average cost 平均成本   fWs@ZCt  
bad debt 壞賬   kK~,?l  
balance 餘額   jBMGm"NE
 
balance sheet 資產負債表   U["-`:>jfp  
bank account 銀行賬戶   M37GQvo   
bank balance 銀行結存   ;"w?@ELE  
bank charge 銀行手續費   ZwOX ,D  
bank deposit 銀行存款   \(`8ng]vs  
bank discount 銀行貼現   7'zXf)!  
bank draft 銀行匯票   ><wYk)0E  
bank loan 銀行借款   L0X/  
bank overdraft 銀行透支   8;v/b3  
bankers acceptance 銀行承兌   GV0-"9uwX~  
bankruptcy 破產   yvIzgwN%s!  
bearer 持票人   $(fhO  
beneficiary 受益人   y Q-{
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bequest 遺產   <^d a-b>C  
bill 票據   +x]3 -s  
bill of exchange 匯票   Bdr'd? u<A  
bill of lading 提單   -*[:3%  
bills discounted 貼現票據   hl$X.O  
bills payable 應付票據   2(
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bills receivable 應收票據   SIZZFihcYh  
board of directors 董事會   oM(8'{S=  
bonds 債券   KdXqW0nm  
bonus 紅利   EE5mVC&  
book value 賬面價值   N;S1s0FN  
bookkeeper 簿記員   mX5%6{],  
bookkeeping 簿記   iHKX#*  
branch office general ledger 支店往來賬戶   4l'`q+^-  
broker 經紀人   .R]DT5  
brought down 接前   'h87A-\!F  
brought forward 接上頁   ({0:1*lF@  
budget 預算   r(KAG"5  
by-product 副產品   e+<'=_x {  
by-product sales 副產品銷售   H>]A|-rG#  
capital 股本   '!<gPAVTzV  
capital income 資本收益   ;<l#k7/  
capital outlay 資本支出   #HTq\J!  
capital stock 股本   A)_HSIVi  
capital stock certificate 股票   #Q1}h  
carried down 移後   Q<>b3X>O  
carried forward 移下頁   ;6M [d  
cash 現金    7 T  
cash account 現金賬戶   :nS$cC0x*  
cash in bank 存銀行現金   1) Nj.#)  
cash on delivery 交貨收款   x|$|~6f=n  
cash on hand 庫存現金   +Ze;BKZ3  
cash payment 現金支付   yT-qT_.  
cash purchase 現購   G^Va$ike  
cash sale 現沽   <,*3Av  
cashier 出?#123;員   apgR[=Oy  
cashiers check 本票   ]j0/.pG  
certificate of deposit 存款單折   xF6byTi  
certificate of indebtedness 借據   /B<QYvv  
certified check 保付支票   qLV3Y?S!L  
certified public accountant 會計師   89x;~D1  
charges 費用   _tRRIW"Vx"  
charge for remittances 匯水手續費   m5v I S  
charter 營業執照   $!$,cKPl5  
chartered accountant 會計師   e'MW"uCP}  
chattles 動產   Wv||9[Rd  
check 支票   b|-S;cw  
che stub 支票存根   Eh*(N(`  
closed account 己結清賬戶   !Ahxi);a  
closing 結算   ~REfr}0  
closing entries 結賬紀錄   "hk {"0E  
closing stock 期末存貨   r{KQ3j9O  
closing the book 結賬   <$u\PJF7_^  
columnar journal 多欄日記賬   b
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combination 聯合   ( 8X^pL  
commission 佣金   Xe&p.v  
commodity 商品   i5aY{3!  
common stock 普通股   Zs4NN2~  
company 公司   g`C\pdX"B  
compensation 賠償   03c8VKp'p  
compound interest 複利   6Ad C  
consignee 承銷人   wYr*('uT  
consignment 寄銷   qw 03]a  
consignor 寄銷人   J0Gjo9L  
consolidated balance sheet 合併資產負債表   Zo,066'+[.  
consolidated profit and loss account 合併損益表   Y?$  
consolidation 合併   R.cR:fA  
construction cost 營建成本   0xY</S  
construction revenue 營建收入   {[
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contract 合同   ,m8mh)K?0>  
control account 統制賬戶   m%=*3gH]&  
copyright 版權   1m5*MY  
corporation 公司   j^%N:BQ&  
cost 成本   mVFo2^%v  
cost accounting 成本會計   ]t
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cost of labour 勞工成本   pD(
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cost of production 生產成本  
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cost of manufacture 製造成本   +D2I~hC0'  
cost of sales 銷貨成本   *%Fu/  
cost price 成本價格   T.jCF~%7F  
credit 貸方   Gt+rVJ=v  
credit note 收款通知單   ,OERDWW|6  
creditor 債權人   C57m{RH  
crossed check 橫線支票   o{hX?,4i  
current account 往來活期賬戶  
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current asset 流動資產   )N*Jc @Y@  
current liability 流動負債   '4SDAa2f  
current profit and loss 本期損益   d&\3}uH  
debit 借方   yO}5.  
debt 債務   K:^0*5Y-k  
debtor 債務人   RD46@Q`  
deed 契據   lF_"{dS_6(  
deferred assets 遞延資產   Cv}^]_`Q  
deferred liabilities 遞延負債   s_a jA  
delivery 交貨   C$0g2X  
delivery expense 送貨費   !JyY&D~`  
delivery order 出貨單   tJ 2GSZ`  
demand draft 即期匯票   J!2j]?D/e  
demand note 即期票據   RWGf]V]6  
demurrage charge 延期費   Nk<^ Qv  
deposit 存款   vP=68muD  
deposit slip 存款單   3%hq<  
depreciation 折舊   +<
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direct cost 直接成本   fvcS=nR
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direct labour 直接人工   wYg!H>5  
director 董事   Bp3E)l  
discount 折扣   9}u,`&  
discount on purchase 進貨折扣   
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