[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。   @c~Z0+Ji  
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acceptance 承兌   Nd(,oXa~  
account 賬戶   0]d;)_`@  
accountant 會計員   prJd'  
accounting 會計   gM96RY  
accounting system 會計制度   W;u.@I&  
accounts payable 應付賬款   4$-R|@,|_  
accounts receivable 應收賬款   jcCAXk055  
accumulated profits 累積利益   EX)&|2w  
adjusting entry ?#123;整記錄   E\iK_'#  
adjustment ?#123;整   V^7.@BeT  
administration expense 管理費用   7D'\z IW  
advances 預付   teok*'b:  
advertising expense 廣告費   _c>iux;  
agency 代理   1W|jC  
agent 代理人   yP"2.9\erH  
agreement 契約   K V5 '-Sv1  
allotments 分配數   \h ~_<)  
allowance 津貼   f_k'@e{  
amalgamation 合併   Dk `&tr  
amortization 攤銷   7L~*%j  
amortized cost 應攤成本   & SXw=;B  
annuities 年金   fJFNS y  
applied cost 已分配成本   c=sV"r?  
applied expense 已分配費用   IMM;LC%rD9  
applied manufacturing expense 己分配製造費用   6uE20O<z]  
apportioned charge 攤派費用   :82T
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appreciation 漲價   n|5
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article of association 公司章程   ^J^,@Hf_  
assessment 課稅   yZlT#^$\  
assets 資產   45~x #Q  
attorney fee 律師費   BlJiHz!  
audit 審計   J|WE&5'  
auditor 審計員   +\=g&G,  
average 平均數   J2O,wb)U  
average cost 平均成本   BA\aV hmx  
bad debt 壞賬   {!Qu(%  
balance 餘額   # ~< ]z  
balance sheet 資產負債表   p]aEC+q  
bank account 銀行賬戶   w=GMQ8  
bank balance 銀行結存  
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bank charge 銀行手續費   _
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bank deposit 銀行存款   u`|%qRt  
bank discount 銀行貼現   ` o)KG,  
bank draft 銀行匯票   H(y`[B,}*  
bank loan 銀行借款   3?
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bank overdraft 銀行透支    /
 
bankers acceptance 銀行承兌   %a/3*vz/I%  
bankruptcy 破產   ysnW3q!@  
bearer 持票人   +tPBm{|  
beneficiary 受益人   8maWF.xq  
bequest 遺產   xs= ~N  
bill 票據   x80IS:TP  
bill of exchange 匯票   oc1BOW z  
bill of lading 提單   Lc !2'Do;  
bills discounted 貼現票據   rC8p!e.yL  
bills payable 應付票據   ZvRa"j  
bills receivable 應收票據   t:10  
board of directors 董事會   ;!<}oZp{  
bonds 債券   xmg 3,bO  
bonus 紅利   ytttF5-  
book value 賬面價值   53t_#Yte  
bookkeeper 簿記員   w)dnmrKDZg  
bookkeeping 簿記   )oIh?-WL  
branch office general ledger 支店往來賬戶   U[wx){[|  
broker 經紀人   sK2N3B&6  
brought down 接前   UhH#>2r_  
brought forward 接上頁   1Q@]b_"Xh  
budget 預算   j_JY[sex  
by-product 副產品   wnS,Jl  
by-product sales 副產品銷售   =W
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capital 股本   `Gio 2gl9  
capital income 資本收益   $tZ {>!N  
capital outlay 資本支出   HzTmNm)  
capital stock 股本   a=2.Y?  
capital stock certificate 股票   Mj@2= c  
carried down 移後   T;6MUmyC  
carried forward 移下頁   %]+R>+  
cash 現金   RU)(|;  
cash account 現金賬戶   `'1g>Ebk0  
cash in bank 存銀行現金   vPDw22L;
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cash on delivery 交貨收款   f~VlCdf+  
cash on hand 庫存現金   W 3le)&  
cash payment 現金支付   E+]}KX:  
cash purchase 現購   A.>mk598  
cash sale 現沽   >9H^r\  
cashier 出?#123;員   i$NlS}W  
cashiers check 本票   UWT%0t_T  
certificate of deposit 存款單折   a7g;8t-&  
certificate of indebtedness 借據   Y- ao yoNS  
certified check 保付支票   GK$[!{w;  
certified public accountant 會計師   kX8C'D4 gX  
charges 費用   ?X@!jB,Pv  
charge for remittances 匯水手續費   hTDK[4e  
charter 營業執照   7ws<' d7/  
chartered accountant 會計師   ) H,Xkex  
chattles 動產   @j|E"VYY  
check 支票   O},}-% G  
che stub 支票存根   i<Z%  
closed account 己結清賬戶   <K
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closing 結算   s|\)
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closing entries 結賬紀錄   L-|l$Ti"  
closing stock 期末存貨   03~ ADj  
closing the book 結賬   E0ED[d,  
columnar journal 多欄日記賬   n\+c3  
combination 聯合   ,iV%{*p]  
commission 佣金   u''Ce`N  
commodity 商品   Ll]5u~  
common stock 普通股   nQc,^A )I  
company 公司   *L^W[o  
compensation 賠償   rI>x'0Go*  
compound interest 複利   AYn65Ly  
consignee 承銷人   {w2] Is2F  
consignment 寄銷   phy}Hk/  
consignor 寄銷人   JV~ Dly>  
consolidated balance sheet 合併資產負債表   T8+[R2_  
consolidated profit and loss account 合併損益表   Jxvh;  
consolidation 合併   e"hfeNphz  
construction cost 營建成本   %0GwO%h},  
construction revenue 營建收入   P<vl+&*  
contract 合同   .lcp5D[(  
control account 統制賬戶   x0# Bc7y  
copyright 版權   19$A!kH\  
corporation 公司   B
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cost 成本   RRja{*R  
cost accounting 成本會計   L"b&O<No  
cost of labour 勞工成本   Tri\5O0lPs  
cost of production 生產成本   0q5J)l:  
cost of manufacture 製造成本   SW9 C 8Q  
cost of sales 銷貨成本   ?F05BS#)X  
cost price 成本價格   X$!fR >Zc  
credit 貸方   s[8.
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credit note 收款通知單   >/n]; fl>8  
creditor 債權人   T?RY~GA  
crossed check 橫線支票  
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current account 往來活期賬戶   GxhE5f;  
current asset 流動資產   72;'
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current liability 流動負債   9VW/Af  
current profit and loss 本期損益   e* [wF}))  
debit 借方   *q 6XK_  
debt 債務   vm@V5oH  
debtor 債務人   M86"J:\u]  
deed 契據   JSB+g;  
deferred assets 遞延資產   aBC5?V*e%  
deferred liabilities 遞延負債   2^B_iyF;  
delivery 交貨   X,49(-~\  
delivery expense 送貨費   {]\7 M|9\  
delivery order 出貨單   h~#iGs  
demand draft 即期匯票   #aX#gh}1  
demand note 即期票據   {8.Zb NEJ  
demurrage charge 延期費   :A8r{`R'N  
deposit 存款   ZS.=GjK  
deposit slip 存款單   |"}rdOV)  
depreciation 折舊   nVs@DH  
direct cost 直接成本   Sqa9+' [  
direct labour 直接人工   3S3 a|_+%  
director 董事   Z'i@;^=A  
discount 折扣   c+ZOC8R  
discount on purchase 進貨折扣   eay|>xa2  
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