[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。   }x0Z( `  
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acceptance 承兌   FsY`nWwg  
account 賬戶   [V5-%w^  
accountant 會計員   ^[TOZXL`:  
accounting 會計   3"tg+DncC  
accounting system 會計制度   (xUFl
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accounts payable 應付賬款   =t.F2'<[Z  
accounts receivable 應收賬款   J/7u7_  
accumulated profits 累積利益   #pa\2d|  
adjusting entry ?#123;整記錄   U_Y;fSl>  
adjustment ?#123;整   rCrr "O#j  
administration expense 管理費用   HA\A$>  
advances 預付   a71}y;W  
advertising expense 廣告費   qKs7WBRJy  
agency 代理   Tw}z7U"  
agent 代理人   6`j<l5-h  
agreement 契約   G5+]DogS  
allotments 分配數   /cY[at
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allowance 津貼   h@ Dw'w  
amalgamation 合併   Dauo(Uhuo  
amortization 攤銷   ,O9`X6rh'  
amortized cost 應攤成本   3G(skphE  
annuities 年金   B>aEHb  
applied cost 已分配成本   p[gAZ9  
applied expense 已分配費用   cJV!>0ua  
applied manufacturing expense 己分配製造費用   ]>*I)H)  
apportioned charge 攤派費用   +1f{_v  
appreciation 漲價   c8\g"T  
article of association 公司章程   ~,+[M-  
assessment 課稅   hhj ,rcsi  
assets 資產   )SD_}BY%k  
attorney fee 律師費   qKx59  
audit 審計   jL2MW(d^Q  
auditor 審計員   i59k"pNm  
average 平均數   G`WzJS*}v  
average cost 平均成本   'F6#l"~/  
bad debt 壞賬   dr>]+H=3E  
balance 餘額   KZ @l /s  
balance sheet 資產負債表   rZ 6@b  
bank account 銀行賬戶   LVWxd}0  
bank balance 銀行結存   i&5!9m`Cw  
bank charge 銀行手續費   q
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bank deposit 銀行存款   9XY|V<}  
bank discount 銀行貼現   =mAGD*NK u  
bank draft 銀行匯票   6yi/&#YM  
bank loan 銀行借款   $q.p $JQ:  
bank overdraft 銀行透支   su%Z{f)#  
bankers acceptance 銀行承兌   ZS|Z98  
bankruptcy 破產   Q!Msy<v  
bearer 持票人   %Ln?dF+  
beneficiary 受益人   {<~s&EPd  
bequest 遺產   wfWS-pQ  
bill 票據   P[6dTZ!\s  
bill of exchange 匯票   a6OrE*x:D  
bill of lading 提單   HMFl/ %z  
bills discounted 貼現票據   v3!byN^  
bills payable 應付票據   FBE @pd  
bills receivable 應收票據   ( / G)"]  
board of directors 董事會   .v$ue`  
bonds 債券   <w%Yq?^  
bonus 紅利   ^JiaR)#r  
book value 賬面價值    -kV|  
bookkeeper 簿記員   =/M$ <+  
bookkeeping 簿記   ^glbxbhI4  
branch office general ledger 支店往來賬戶   upZYv~Sa  
broker 經紀人   GF 9ZL  
brought down 接前   i:AjWC@]  
brought forward 接上頁   t>m8iS>  
budget 預算   /{49I,  
by-product 副產品   -aTg>Q|g&  
by-product sales 副產品銷售   *
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capital 股本   +D6-m  
capital income 資本收益   xu0;a  
capital outlay 資本支出   |~Htj4K/  
capital stock 股本   B6^w{eXN  
capital stock certificate 股票   !Q<8c =f  
carried down 移後   M M/BJ  
carried forward 移下頁   M^ 0w/  
cash 現金   <x.]OZgO  
cash account 現金賬戶    qT&S  
cash in bank 存銀行現金   {^2({A#&  
cash on delivery 交貨收款   w;z@py
  
cash on hand 庫存現金   }:K\)Pd  
cash payment 現金支付    m,xy4  
cash purchase 現購   Xd90n>4S  
cash sale 現沽   hCSRsk3  
cashier 出?#123;員   (e>RNn\  
cashiers check 本票   k4]R]=Fh.  
certificate of deposit 存款單折   }7f 1(#{7  
certificate of indebtedness 借據   '33Yl+h  
certified check 保付支票   ])3lH%4-  
certified public accountant 會計師   9F-ViDI.  
charges 費用   <VauJB*R  
charge for remittances 匯水手續費   ?Xy w<fMQ  
charter 營業執照   *q\HFI  
chartered accountant 會計師   5)/4)0  
chattles 動產   mmh nw(/  
check 支票   2_B;  
che stub 支票存根   ~2;&pZ$  
closed account 己結清賬戶   1o"y%*"
 
closing 結算   4n`[SN  
closing entries 結賬紀錄   }0(vR_x  
closing stock 期末存貨   Bh.6:9{  
closing the book 結賬   t*ri`}a{v  
columnar journal 多欄日記賬   VO\S>kw  
combination 聯合   @k#z&@b  
commission 佣金   f@,hO5h(_|  
commodity 商品   /cn/[O9  
common stock 普通股   n57c^/A*  
company 公司   \&l*e  
compensation 賠償   h|$zHm  
compound interest 複利   T-<>)N5y  
consignee 承銷人   HfZ (U5~  
consignment 寄銷   $! f z~  
consignor 寄銷人   &B{Jxc`VA  
consolidated balance sheet 合併資產負債表   PHE;  
consolidated profit and loss account 合併損益表   ^*4(JR   
consolidation 合併   @et3}-c  
construction cost 營建成本   oIu,rjb  
construction revenue 營建收入  
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contract 合同   v/4X[6(  
control account 統制賬戶   B7x"ef  
copyright 版權   e!L sc3@  
corporation 公司   CC]@`R5  
cost 成本   4w3V!K8  
cost accounting 成本會計   Kuzy&NI^w  
cost of labour 勞工成本   %WXVfkD  
cost of production 生產成本   [1[[$ Dr  
cost of manufacture 製造成本   XEe+&VQmY  
cost of sales 銷貨成本   FSXKH{Z  
cost price 成本價格   7lBQd(  
credit 貸方   BLYk <m  
credit note 收款通知單   !:!@dC%8_  
creditor 債權人   @)!1#^(}%  
crossed check 橫線支票   {0m[:af&  
current account 往來活期賬戶   t'_,9  
current asset 流動資產   &_Xv:?  
current liability 流動負債   1v8:,!C  
current profit and loss 本期損益   NnSI)*%'  
debit 借方   O#89M%  
debt 債務   [fJFH^&?hr  
debtor 債務人   85d7IB{28  
deed 契據   /*xmv $  
deferred assets 遞延資產   >GF(.:7  
deferred liabilities 遞延負債   l1.Aw|'D  
delivery 交貨   @'G ( k;  
delivery expense 送貨費   !WVabdt  
delivery order 出貨單   jP{]LJ2.6\  
demand draft 即期匯票   e]L3=R;  
demand note 即期票據   28ov+s~1+-  
demurrage charge 延期費   ~wd?-$;070  
deposit 存款   !h~#L"z  
deposit slip 存款單   %lq7; emtp  
depreciation 折舊   .L5T4)  
direct cost 直接成本   p<^/T,&I  
direct labour 直接人工   KE|u}M@v6  
director 董事   &,gryB N  
discount 折扣   OM&\M
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discount on purchase 進貨折扣   myo~Qqt?  
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