[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。   cg]Gt1SU  
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acceptance 承兌    : F[s  
account 賬戶   kQ&Q_FSO  
accountant 會計員   /L(}VJg-  
accounting 會計   2)$-L'YS  
accounting system 會計制度   vAop#V  
accounts payable 應付賬款   YE*|KL^  
accounts receivable 應收賬款   /!>OWh*~  
accumulated profits 累積利益   LT A0WgzR)  
adjusting entry ?#123;整記錄   JP( tf+  
adjustment ?#123;整   +zDRed_]=_  
administration expense 管理費用   Fo;J3<U)  
advances 預付   /|&4&$  
advertising expense 廣告費   tG9C(D`G  
agency 代理   <?DI!~  
agent 代理人   >;j&]]-&  
agreement 契約   ~9k E.  
allotments 分配數   I} Q+{/?/  
allowance 津貼   2Rwd\e.z  
amalgamation 合併   _ 3>E+9TQ  
amortization 攤銷    o4yl3o  
amortized cost 應攤成本   Ax=)J{4v  
annuities 年金   E^{!B]/oP  
applied cost 已分配成本   yeIS}O  
applied expense 已分配費用   O+< +yQl  
applied manufacturing expense 己分配製造費用   {=&({ cS  
apportioned charge 攤派費用   r.Z g<T  
appreciation 漲價   6v%ePFul  
article of association 公司章程   S{MB$JA  
assessment 課稅   >hG*=4oh  
assets 資產   |Go$z3bx  
attorney fee 律師費   [x=(:soEqC  
audit 審計   ld|GY>rH  
auditor 審計員   x bcmvJrG  
average 平均數   WH7UJCQ  
average cost 平均成本   =\)zb'\=d  
bad debt 壞賬   3PLA*n+%  
balance 餘額   W)o*$cu  
balance sheet 資產負債表   qZV|}M>P)  
bank account 銀行賬戶   v}AjW%rB  
bank balance 銀行結存   ;;CNr_  
bank charge 銀行手續費   o
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bank deposit 銀行存款   f2Xn!]o  
bank discount 銀行貼現   69:-c@L0  
bank draft 銀行匯票   *""W`x  
bank loan 銀行借款   DYIp2-K  
bank overdraft 銀行透支   7cB{Iq0+  
bankers acceptance 銀行承兌   j5/|
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bankruptcy 破產   1#AxFdm
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bearer 持票人   a
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beneficiary 受益人   c`S
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bequest 遺產   # &5.   
bill 票據  
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bill of exchange 匯票   ",Mrdxn7  
bill of lading 提單   fJk'5kv  
bills discounted 貼現票據   g6.I~oQj  
bills payable 應付票據   @ %q>Jd  
bills receivable 應收票據   o.zP1n|G~r  
board of directors 董事會   Bzt:9hr6BO  
bonds 債券   MwQt/Qv=  
bonus 紅利   '?_~{\9<  
book value 賬面價值   cAVdH{$"  
bookkeeper 簿記員   Q]K$yo  
bookkeeping 簿記   ,-(D(J;}1  
branch office general ledger 支店往來賬戶   >RJ&b  
broker 經紀人   DNqC*IvuzM  
brought down 接前   DC BN
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brought forward 接上頁   5X5UUdTM  
budget 預算   Kf$(7FT'`  
by-product 副產品   \K%M.>]vq  
by-product sales 副產品銷售   cmCD}Skk  
capital 股本   '<ZHzDW@  
capital income 資本收益   +`V<& Y-5l  
capital outlay 資本支出   FK-q-PKO#.  
capital stock 股本   %" l;  
capital stock certificate 股票   i tk/1  
carried down 移後   -^7 $HD  
carried forward 移下頁   fWri7|"0h  
cash 現金   GGhk`z  
cash account 現金賬戶   *0V'rH)  
cash in bank 存銀行現金   C
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cash on delivery 交貨收款   _]D 6m2R  
cash on hand 庫存現金   W|n$H`;R  
cash payment 現金支付   }'>mT,ytgk  
cash purchase 現購   ~MYE8xrId  
cash sale 現沽   ^f"|<r  
cashier 出?#123;員   gs a@ci  
cashiers check 本票   dmLx $8  
certificate of deposit 存款單折   k:@N6K/$P^  
certificate of indebtedness 借據   jk\V2x@DR  
certified check 保付支票   VTyj<6Y  
certified public accountant 會計師   vfmY>nr  
charges 費用   kFyp;=d:K  
charge for remittances 匯水手續費   N cGFPi(Z  
charter 營業執照   E:A!tu$B  
chartered accountant 會計師   vW?/:  
chattles 動產   Cp>y<C"  
check 支票   =43NSY  
che stub 支票存根   {&B0kjf  
closed account 己結清賬戶   t6\--lk_  
closing 結算   U
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closing entries 結賬紀錄   Zv-1*hhHf  
closing stock 期末存貨   '<1Cta`  
closing the book 結賬   E?BF8t_fTE  
columnar journal 多欄日記賬   r yA+Lli.  
combination 聯合   F`{O  
commission 佣金   `Gl[e4U  
commodity 商品   #,XZ@u+  
common stock 普通股   B8.}9  
company 公司   !u  .n  
compensation 賠償   b+hN\/*]  
compound interest 複利   UK,sMKbl1  
consignee 承銷人   rwgj]  
consignment 寄銷   &o1k_!25  
consignor 寄銷人   '#,C5*`  
consolidated balance sheet 合併資產負債表   +KNd%AJ  
consolidated profit and loss account 合併損益表   h5-yhG  
consolidation 合併   C>,> _  
construction cost 營建成本   >dD$GD{  
construction revenue 營建收入   ssoE,6kS  
contract 合同   @'?gan#(  
control account 統制賬戶   BB(v,W  
copyright 版權   +Kg }R5+  
corporation 公司   {{gt>"
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cost 成本   ({!H()  
cost accounting 成本會計   0]=Bqyg  
cost of labour 勞工成本   bz~aj}"`  
cost of production 生產成本   lB_X mI1t  
cost of manufacture 製造成本   Ip)u6We>I  
cost of sales 銷貨成本   3M Ku!  
cost price 成本價格   Sl<1Rme=w  
credit 貸方   ib!TXW q  
credit note 收款通知單   Q&^\YgkCf  
creditor 債權人   -"H0Qafm  
crossed check 橫線支票   R(cg`8  
current account 往來活期賬戶   SB.=x  
current asset 流動資產   b0@K ~O;g  
current liability 流動負債   9$C?)XKXB  
current profit and loss 本期損益   EYCZuJxv  
debit 借方   UK*v\TMv  
debt 債務   ux| QGT2LY  
debtor 債務人   VEn3b  
deed 契據   DBLM0*B  
deferred assets 遞延資產   %^nNt:N0  
deferred liabilities 遞延負債   .j tv Hr}U  
delivery 交貨   de.f
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delivery expense 送貨費   LXhR"PWZM\  
delivery order 出貨單   z5Tsu1c  
demand draft 即期匯票   6
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demand note 即期票據   _9p79S<+  
demurrage charge 延期費   #Er"i  
deposit 存款   {~s\a2YH  
deposit slip 存款單   c14d0x{  
depreciation 折舊   7l~^KsX  
direct cost 直接成本   6%>'n?  
direct labour 直接人工   o90
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director 董事   IA[:-2_  
discount 折扣   k*\)z\f  
discount on purchase 進貨折扣   Z2H bAI8  
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