[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。   641P)  
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acceptance 承兌   l=b!O  
account 賬戶   0ki- /{;  
accountant 會計員   )AxD|A  
accounting 會計   ,:e~aG,B  
accounting system 會計制度   swxX3GR  
accounts payable 應付賬款   oOaFA+0x  
accounts receivable 應收賬款   n|{#5#  
accumulated profits 累積利益   @,n)1*{P  
adjusting entry ?#123;整記錄   M2-`p  
adjustment ?#123;整   +C8O"  
administration expense 管理費用   Eamt_/LKf  
advances 預付   1C8xJ6F  
advertising expense 廣告費   jLVG=rO
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agency 代理   $L8>Ha}  
agent 代理人   K6t
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agreement 契約   x};~8lGT>t  
allotments 分配數   q~b# ml2QS  
allowance 津貼   '9Z`y_~)G  
amalgamation 合併   u\Ylo.)b  
amortization 攤銷   9xO@_pkX  
amortized cost 應攤成本   X!qK[b@Z  
annuities 年金   D>[Sib/@  
applied cost 已分配成本   aTTkj\4  
applied expense 已分配費用   0\{dt4nW&O  
applied manufacturing expense 己分配製造費用   $Yt |XT+!&  
apportioned charge 攤派費用   l)vC=V6MG  
appreciation 漲價   |67Jw2  
article of association 公司章程   V:GypY)  
assessment 課稅   E<Zf!!3  
assets 資產   P,ueLG=  
attorney fee 律師費   fJ[ ^_,O  
audit 審計   YD'gyP4  
auditor 審計員   ?a3wBy  
average 平均數   Vf&U`K  
average cost 平均成本   `z\hQ%1!F  
bad debt 壞賬   hN M8H  
balance 餘額   {#qUZ z-  
balance sheet 資產負債表   X7h uc*  
bank account 銀行賬戶   8Y.qP"
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bank balance 銀行結存   e{@RBYX@+c  
bank charge 銀行手續費   [j-?)  
bank deposit 銀行存款   S(Afo`  
bank discount 銀行貼現   'RV96lX<  
bank draft 銀行匯票   Vo@7G@7K(  
bank loan 銀行借款   LDc EjFK(  
bank overdraft 銀行透支   }bv+^#  
bankers acceptance 銀行承兌   nsRCDUCi  
bankruptcy 破產   \jwG*a  
bearer 持票人   XnZ$%?$  
beneficiary 受益人   5[jcw`  
bequest 遺產   7b[sW|{  
bill 票據   |${4sUR  
bill of exchange 匯票   P}}G9^  
bill of lading 提單   q$:7j5E  
bills discounted 貼現票據   Q;$k?G=l  
bills payable 應付票據   C P}fxDW  
bills receivable 應收票據   'vd&r@N  
board of directors 董事會   =U3S"W %  
bonds 債券   o>r
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bonus 紅利   /AD&z?My+E  
book value 賬面價值   F<,pAxl~@  
bookkeeper 簿記員   ?Ts]zO%%Z  
bookkeeping 簿記   (Lge a  
branch office general ledger 支店往來賬戶   KVa{;zBwl  
broker 經紀人   N l@G\_  
brought down 接前   R%WY!I8C  
brought forward 接上頁   /P*XB%y  
budget 預算   ;DuVb2~+  
by-product 副產品   x#EE_i/W  
by-product sales 副產品銷售   9 8|sWI3B  
capital 股本   _
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capital income 資本收益   ^YLC{V  
capital outlay 資本支出   T]De{nHu  
capital stock 股本   R'k`0  
capital stock certificate 股票   vTK%4=|1}!  
carried down 移後   ~#sD2b`0  
carried forward 移下頁   YRlfU5  
cash 現金   -i`jS_-Cv-  
cash account 現金賬戶   _ p\L,No  
cash in bank 存銀行現金   1%+-}yo<  
cash on delivery 交貨收款   &s+l/;3  
cash on hand 庫存現金   jsN[Drra  
cash payment 現金支付   IE`3I#v  
cash purchase 現購   eL}w{Hlk T  
cash sale 現沽   eTa_RO,x  
cashier 出?#123;員   i<"lXu  
cashiers check 本票   ?XHQdN3e  
certificate of deposit 存款單折   V'&;r'#O  
certificate of indebtedness 借據   ='h2z"}\Bn  
certified check 保付支票   eM<N?9s  
certified public accountant 會計師   ,W}:vdC  
charges 費用   )%K<pIk  
charge for remittances 匯水手續費   c*)T4n[e  
charter 營業執照   #%"G[
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chartered accountant 會計師   j ;3I`:  
chattles 動產   4aS}b3=n  
check 支票   G!Zb27u+  
che stub 支票存根   l r&7 qu  
closed account 己結清賬戶   E{orezP  
closing 結算   #dZs[R7h  
closing entries 結賬紀錄   3=.YQE0!dx  
closing stock 期末存貨   c<_%KL&R  
closing the book 結賬   1B4Qj`:+0  
columnar journal 多欄日記賬   .$&^yp  
combination 聯合   ZM.'W}J{*  
commission 佣金   ,.<mj !YE  
commodity 商品   ~!$"J}d}<  
common stock 普通股   3(WijtH  
company 公司  
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compensation 賠償    J#(AX6  
compound interest 複利   EV?}oh"x  
consignee 承銷人   \V>5)Rn  
consignment 寄銷   Z mJ<h&  
consignor 寄銷人   p/ ITg  
consolidated balance sheet 合併資產負債表   NIs7v  
consolidated profit and loss account 合併損益表   j9+4},>>CU  
consolidation 合併   WWu
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construction cost 營建成本   
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construction revenue 營建收入   } k2Q  
contract 合同   ~&<#H+O  
control account 統制賬戶   tJ^p}yxO  
copyright 版權   uN`/&_$c  
corporation 公司   ;QBS0x \f@  
cost 成本   :A zT=^S  
cost accounting 成本會計   VRd7H.f,A6  
cost of labour 勞工成本   /.SG? 5t4  
cost of production 生產成本   JIySe:p3  
cost of manufacture 製造成本   yqx5_}  
cost of sales 銷貨成本   +x2JC' -H  
cost price 成本價格   I){4 MoH.  
credit 貸方   @"7S$@cO  
credit note 收款通知單   "/'3I/}  
creditor 債權人   2o SM|  
crossed check 橫線支票   &D<R;>iI  
current account 往來活期賬戶   Lk(ESV;r  
current asset 流動資產   yNvAT>H  
current liability 流動負債   8<L{\$3HP|  
current profit and loss 本期損益   &r1(1<  
debit 借方   ,31 ? Aa  
debt 債務   ?h}NL5a  
debtor 債務人    cyl%p$  
deed 契據   t7]j6>MK3q  
deferred assets 遞延資產   P{o)Ir8Tt  
deferred liabilities 遞延負債   |&#N&t  
delivery 交貨   Q4u.v,sE  
delivery expense 送貨費   2^o7^S  
delivery order 出貨單   1iF=~@Nz_  
demand draft 即期匯票   tj13!Cc}e`  
demand note 即期票據   Tdi^P}i_  
demurrage charge 延期費   ^p
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deposit 存款   ~Gfytn9x.;  
deposit slip 存款單   ng%[yY  
depreciation 折舊   -EiTP:A  
direct cost 直接成本   ]rv\sD`[  
direct labour 直接人工   H!IVbL`a{  
director 董事   ,6>3aD1w~q  
discount 折扣   r!Eh}0bL  
discount on purchase 進貨折扣   c1Ks{%iA  
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