[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。   :y%CP8  
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acceptance 承兌   b`yb{& ,?  
account 賬戶   -Mx\W|YK  
accountant 會計員   bxR6@  
accounting 會計   & Y Y^Bd#  
accounting system 會計制度   Z36C7 kw  
accounts payable 應付賬款   o{r<=X ysM  
accounts receivable 應收賬款   W0_  pO  
accumulated profits 累積利益   !eE;MaS>  
adjusting entry ?#123;整記錄   ~8l(,N0  
adjustment ?#123;整   E=eK(t(8  
administration expense 管理費用   >A_:qyGk  
advances 預付   i$CN{c*  
advertising expense 廣告費   wR]jJbF  
agency 代理   14Y<-OO: k  
agent 代理人   {a6cA=WTPd  
agreement 契約   ExKjH*gn  
allotments 分配數   #|R#/Yc@Bv  
allowance 津貼   Tt\h#E  
amalgamation 合併   vA"MTncv  
amortization 攤銷   *J T,]7 >  
amortized cost 應攤成本   mJN*DP{  
annuities 年金   Z(c3GmY  
applied cost 已分配成本   F(}~~EtPHo  
applied expense 已分配費用   AAW])c`.  
applied manufacturing expense 己分配製造費用   oQ:.pq{T  
apportioned charge 攤派費用   t]14bf$*Q  
appreciation 漲價   :)=>,XwL8  
article of association 公司章程   B/F6WQdZ  
assessment 課稅   K~6,xZlDWM  
assets 資產   9Q /t+  
attorney fee 律師費   ta+MH
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audit 審計   F :p9y_ W  
auditor 審計員   %pG^8Q()   
average 平均數   |^k&6QO5  
average cost 平均成本   kfj)`x  
bad debt 壞賬   egXbe)ld  
balance 餘額   hI>vz "J  
balance sheet 資產負債表   ~H4wsa39  
bank account 銀行賬戶   T j(MIFi|5  
bank balance 銀行結存   (<KFA,  
bank charge 銀行手續費   5x?YFq6k  
bank deposit 銀行存款   )Bw}T  
bank discount 銀行貼現   <reALC  
bank draft 銀行匯票   kH'zTO1  
bank loan 銀行借款   9Rd&Jq^  
bank overdraft 銀行透支   CR8szMa  
bankers acceptance 銀行承兌   rHaj~s 4  
bankruptcy 破產   XDQ5qfE|  
bearer 持票人   D`NPU  
beneficiary 受益人   tN1xZW:  
bequest 遺產   hH(w O\s  
bill 票據   &m=73RN  
bill of exchange 匯票   n4sO#p)'  
bill of lading 提單   A~)#  
bills discounted 貼現票據   !*G%vOa  
bills payable 應付票據   Y!qn[,q8  
bills receivable 應收票據   -\[H>)z]RB  
board of directors 董事會   +=MN_  
bonds 債券   6"YcM:5~  
bonus 紅利   N}gPf i  
book value 賬面價值   *hvC0U@3  
bookkeeper 簿記員   mJNw<T4!/  
bookkeeping 簿記   9_-6Lwj6t  
branch office general ledger 支店往來賬戶   WRov7  
broker 經紀人   B&L-Lc2  
brought down 接前   cNl NJ  
brought forward 接上頁   LE}V{%)xD  
budget 預算   urhOvC$a  
by-product 副產品   ~YRG9TK  
by-product sales 副產品銷售   Bw/8-:eb  
capital 股本   1Eh6ti  
capital income 資本收益   {&ykpu090  
capital outlay 資本支出   \"pp-str  
capital stock 股本   [nASMKK0  
capital stock certificate 股票   H):(8/>(  
carried down 移後   r#'ug^^k$X  
carried forward 移下頁   G _-JR  
cash 現金   B",;z)(%  
cash account 現金賬戶   Fs(FI\^  
cash in bank 存銀行現金   ~JQ6V?fucD  
cash on delivery 交貨收款   lG5KZ[/Or  
cash on hand 庫存現金   0,whTnH|  
cash payment 現金支付   $a'}7Q_  
cash purchase 現購   ?[<#>,W  
cash sale 現沽   cDIZkni=  
cashier 出?#123;員   43?uTnX/  
cashiers check 本票   J'C9}7G  
certificate of deposit 存款單折   19b@QgfWpb  
certificate of indebtedness 借據   Nsn~mY%  
certified check 保付支票   UR~s\m  
certified public accountant 會計師   |=js!R|  
charges 費用   V+5av Z}  
charge for remittances 匯水手續費   q ;"/i*+3  
charter 營業執照   X;]Ijha<*  
chartered accountant 會計師   m+Kl   
chattles 動產   sBk|KG  
check 支票   Ao+6^z_  
che stub 支票存根   '*B%&QC-  
closed account 己結清賬戶   MY}/h@  
closing 結算   )G),iy  
closing entries 結賬紀錄   "H#pN;)+  
closing stock 期末存貨   uJ`:@Z^J  
closing the book 結賬   +ib&6IU  
columnar journal 多欄日記賬   K7R!E,oPg  
combination 聯合   [/o BjiBA  
commission 佣金   6WX?Xc]$3  
commodity 商品   ,N1pww?  
common stock 普通股   !dq$qUl/  
company 公司   :%_h'9Qq  
compensation 賠償   ]nNn"_qh  
compound interest 複利   Re+oCJ  
consignee 承銷人   iURSYR  
consignment 寄銷   6of9lO:  
consignor 寄銷人   vmg[/#  
consolidated balance sheet 合併資產負債表   ,FwpHs $A  
consolidated profit and loss account 合併損益表   =~
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consolidation 合併   ~O~iP8T  
construction cost 營建成本   Z((e-
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construction revenue 營建收入   tA]u=-_h  
contract 合同   @/,0()*dL  
control account 統制賬戶   ~ mzX1[  
copyright 版權   )t((x  
corporation 公司   VTU(C&"S  
cost 成本   aLl=L_  
cost accounting 成本會計   +|Izjx]
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cost of labour 勞工成本   b;FaTm@  
cost of production 生產成本   :k-@w5(  
cost of manufacture 製造成本   *R}p9;dpO  
cost of sales 銷貨成本   +/ {lz8^,  
cost price 成本價格   Vqcw2  
credit 貸方   &kcmkRRG  
credit note 收款通知單   2}XxRJ0   
creditor 債權人   hBaF^AWW  
crossed check 橫線支票   <Sr:pm  
current account 往來活期賬戶   $4*gi&  
current asset 流動資產   Cn0s?3Fm  
current liability 流動負債   =KAN|5yn  
current profit and loss 本期損益   hXvC>ie(i  
debit 借方   MV w.Fl  
debt 債務   n0G@BE1Y=  
debtor 債務人   TqSjL{l%  
deed 契據   fda4M  
deferred assets 遞延資產   1_TniR3z1  
deferred liabilities 遞延負債   -BSO$'{7  
delivery 交貨   f:t j   
delivery expense 送貨費   1:Ff#Eq,s  
delivery order 出貨單   1;PI%++  
demand draft 即期匯票   *2fJdY  
demand note 即期票據   \GV'{W+o2  
demurrage charge 延期費   AQ0zs y  
deposit 存款   @REMl~"D5  
deposit slip 存款單   B`gH({U  
depreciation 折舊   2a;[2':  
direct cost 直接成本   :wEy""*N0  
direct labour 直接人工   P,b&

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director 董事   &-w.rF@  
discount 折扣   mN>(n+ly  
discount on purchase 進貨折扣   8)2M%R\THn  
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