[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。   |GQq:MB;z  
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acceptance 承兌   TU_'1  
account 賬戶   =:g\I6'a  
accountant 會計員   hJ8&OCR }  
accounting 會計   ;q-c[TZC  
accounting system 會計制度   )R `d x  
accounts payable 應付賬款   KtAEM;g  
accounts receivable 應收賬款   4`l$0m@>  
accumulated profits 累積利益   y g(Na  
adjusting entry ?#123;整記錄   g0biw?  
adjustment ?#123;整   I\1E=6"  
administration expense 管理費用   ?yAb=zI1b  
advances 預付   am/}V%^  
advertising expense 廣告費   Cw:|(`
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agency 代理   yx?oxDJg  
agent 代理人   8t =H  
agreement 契約   Pn4.gabE  
allotments 分配數   ~H\P0G5GA  
allowance 津貼   SPb` Q"  
amalgamation 合併   PYi<iSr  
amortization 攤銷   >yn?@ve@  
amortized cost 應攤成本   Ma?uB8o+~  
annuities 年金   m %+'St|qr  
applied cost 已分配成本   J ##a;6@  
applied expense 已分配費用   2|ee`"`  
applied manufacturing expense 己分配製造費用   Bkq4V$D_  
apportioned charge 攤派費用   lW-G]V  
appreciation 漲價   n+=7u[AZi  
article of association 公司章程   JQ}4{k  
assessment 課稅   -T+YMAFU_  
assets 資產   .=}\yYGe  
attorney fee 律師費   )M7yj O!  
audit 審計   !Usmm8!K  
auditor 審計員   oD2
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average 平均數   ;FwUUKj  
average cost 平均成本   1H">Rb30@  
bad debt 壞賬   + rB3\R"d  
balance 餘額   9mtndTT 5u  
balance sheet 資產負債表   x!S}Y"  
bank account 銀行賬戶   T@vE@D  
bank balance 銀行結存   fGj66rMGw  
bank charge 銀行手續費   FB?V<x  
bank deposit 銀行存款   V 7~9z\lW  
bank discount 銀行貼現   ysp,:)-%G@  
bank draft 銀行匯票   ^WWr8-  
bank loan 銀行借款   k:/Z6TLk3  
bank overdraft 銀行透支   8}[<3K%*g  
bankers acceptance 銀行承兌   x^[0UA]S9  
bankruptcy 破產   zuMz6#aCC8  
bearer 持票人   ]Y?ZUSCJ  
beneficiary 受益人   ,^ -%<  
bequest 遺產   Ro$*bN6p  
bill 票據   y<IHZq`
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bill of exchange 匯票   cJm},  
bill of lading 提單   hUi5~;Q5Fi  
bills discounted 貼現票據   ;X;x.pi  
bills payable 應付票據   cc=_KYZ1k  
bills receivable 應收票據   'Eia=@  
board of directors 董事會   (F;*@Z*R  
bonds 債券   oVUsI,8  
bonus 紅利   CPsl/.$tC  
book value 賬面價值   :L:] 3L  
bookkeeper 簿記員   1A;,"8kBd  
bookkeeping 簿記   8=f+`e  
branch office general ledger 支店往來賬戶   #.]W>h N8\  
broker 經紀人   S~z$=IiB  
brought down 接前   Qe7 SH{  
brought forward 接上頁   KIuj;|!q  
budget 預算   i%f C`@  
by-product 副產品   [4;_8-[Nv  
by-product sales 副產品銷售   mOjjw_3gq  
capital 股本   'q/C: Yo  
capital income 資本收益   'Q7 t5v@FF  
capital outlay 資本支出   WzdlrkD  
capital stock 股本   k_^ 4NU  
capital stock certificate 股票   vcy(! r  
carried down 移後   .d#Hh&jj  
carried forward 移下頁   # NK{]H$fd  
cash 現金   |tY6+T}  
cash account 現金賬戶   RAEN  &M  
cash in bank 存銀行現金   kiin78W  
cash on delivery 交貨收款   $WE_aNfja  
cash on hand 庫存現金   2,|@a\H  
cash payment 現金支付   ]=|iO~WN  
cash purchase 現購   02^\np  
cash sale 現沽   uuUjIZCtz  
cashier 出?#123;員   ][OkydE  
cashiers check 本票   h4slQq~K  
certificate of deposit 存款單折   "$"<AKCwS  
certificate of indebtedness 借據   Ym]rG 4  
certified check 保付支票   oe9S$C;$'  
certified public accountant 會計師   \"yR[.Q?   
charges 費用   Br$/hn=  
charge for remittances 匯水手續費   (a,`Y.  
charter 營業執照   v<0S@9~  
chartered accountant 會計師   Ex}TDmTu  
chattles 動產   FNl^ lj`Y  
check 支票   D*HK[_5  
che stub 支票存根   =/xXB  
closed account 己結清賬戶   2<2a3'pG  
closing 結算   tJGPkeA  
closing entries 結賬紀錄   S[rfcL"  
closing stock 期末存貨   lm'.G99{  
closing the book 結賬   4uVyf^f\]f  
columnar journal 多欄日記賬   uxq#q1  
combination 聯合   G<*h,'B  
commission 佣金   q<fj1t1w  
commodity 商品   eLyIQoW  
common stock 普通股   BIvz55g  
company 公司   h* /  
compensation 賠償   pA EJ=Te  
compound interest 複利   l
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consignee 承銷人   wp/x|AV  
consignment 寄銷   >\5ZgC  
consignor 寄銷人   `UkjrMO  
consolidated balance sheet 合併資產負債表   5'0kf7  
consolidated profit and loss account 合併損益表   mL,{ZL ^  
consolidation 合併   /#xYy^`  
construction cost 營建成本   "yXqf%CGE  
construction revenue 營建收入   4vH.B)S-  
contract 合同   Ga*  
control account 統制賬戶   Hp fTuydU  
copyright 版權   \ItAc2,Fl  
corporation 公司   0g@*N4  
cost 成本   {\=NZ\  
cost accounting 成本會計   N4_V  
cost of labour 勞工成本  
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cost of production 生產成本    hP1;$  
cost of manufacture 製造成本   AqrK==0N  
cost of sales 銷貨成本   KEr?&e  
cost price 成本價格   eR8>5:V_  
credit 貸方   klj.\wg/p{  
credit note 收款通知單   6Qm .k$[  
creditor 債權人   D <Fl7QAb  
crossed check 橫線支票   Z
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current account 往來活期賬戶   t`4o&vsj=  
current asset 流動資產   X`daaG_l  
current liability 流動負債   |1 LKdP  
current profit and loss 本期損益   23UXOY0BW  
debit 借方   C_hIPM U=  
debt 債務   DZ
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debtor 債務人   ![_GA)7  
deed 契據   n<sA?T  
deferred assets 遞延資產   -_Iuvw  
deferred liabilities 遞延負債   a% 82I::t  
delivery 交貨   M$LzV}k  
delivery expense 送貨費   IRDD   
delivery order 出貨單   $%J$  
demand draft 即期匯票   $Jj0%?;  
demand note 即期票據   >z8y L+  
demurrage charge 延期費   }4I;<%L3`  
deposit 存款   4>[tjz.?k  
deposit slip 存款單   KT
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depreciation 折舊   =}4lx^`oeT  
direct cost 直接成本   TsZX'Yn  
direct labour 直接人工   `_+m3vHG  
director 董事   CW#$%  
discount 折扣   ?B,B<@='%  
discount on purchase 進貨折扣   cE]#23  
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