[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。   Q$1K{14I  
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acceptance 承兌   ^%&x{F.  
account 賬戶   iIE(zw)H  
accountant 會計員   `VtwKt*  
accounting 會計   (GG"'bYk  
accounting system 會計制度   Ug21d42Z4  
accounts payable 應付賬款   ozC!q)j  
accounts receivable 應收賬款   _m],(J=,z  
accumulated profits 累積利益   PQ}%}S7:  
adjusting entry ?#123;整記錄   SbZt\a 8  
adjustment ?#123;整   7X(]r1-+\  
administration expense 管理費用   "!tw ,Gp  
advances 預付   It4z9Gh  
advertising expense 廣告費  
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agency 代理   Z~c'h  
agent 代理人   VA'X!(Cv  
agreement 契約   gE&W6z0fJ  
allotments 分配數   jJZsBOW[8  
allowance 津貼   6;cY!  
amalgamation 合併   |*KS<iHr%  
amortization 攤銷    7E`(8i  
amortized cost 應攤成本   NRisr  
annuities 年金   R:<@+z^A[  
applied cost 已分配成本   xn@0pL3B~  
applied expense 已分配費用   z,FTsR$x  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   O}_a3> 1DY  
appreciation 漲價   cmhN(==  
article of association 公司章程   mSzpRa  
assessment 課稅   _i
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assets 資產   S9R]Zl7{-  
attorney fee 律師費   [Cj}nld   
audit 審計   rAWl0y_m  
auditor 審計員   MJ,ZXJXs  
average 平均數   Xexe{h4t_>  
average cost 平均成本   6@q[tN7_^  
bad debt 壞賬   t- i6F S-  
balance 餘額   99"[b  
balance sheet 資產負債表   .l+~)$  
bank account 銀行賬戶   x XM!E 8  
bank balance 銀行結存   EB5_;  
bank charge 銀行手續費   VtO;UN  
bank deposit 銀行存款   ^YR|WKY  
bank discount 銀行貼現   !UoU
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bank draft 銀行匯票   ^mueFw}\  
bank loan 銀行借款   ^2^|AXNES  
bank overdraft 銀行透支   F`0c?)  
bankers acceptance 銀行承兌   y[p$/$bgC5  
bankruptcy 破產   f{Fe+iPc  
bearer 持票人   Bw<zc=%  
beneficiary 受益人   $54=gRo^  
bequest 遺產   0<@KDlF  
bill 票據   hyb +#R  
bill of exchange 匯票   4b2mtLn_  
bill of lading 提單   .L7Yf+yFg  
bills discounted 貼現票據   {(Og/
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bills payable 應付票據   AB"1(PbG  
bills receivable 應收票據   FU\/JF.j  
board of directors 董事會   +K;Y+ K&;2  
bonds 債券   vZE|Z[M+<  
bonus 紅利   T+WZE  
book value 賬面價值   h zZ-$IX X  
bookkeeper 簿記員   +Cf0Y2*@hM  
bookkeeping 簿記   - LiPHHX<  
branch office general ledger 支店往來賬戶   C~{NKMeC/m  
broker 經紀人   e(~'pk"mZ  
brought down 接前   Jf?S9r5Q  
brought forward 接上頁   .6#cDrK  
budget 預算   drENkS=,  
by-product 副產品   ^r>f2 x  
by-product sales 副產品銷售   \ I^nx+l  
capital 股本   [O7w =  
capital income 資本收益   ,$h(fM8GC  
capital outlay 資本支出   EK?@Z.q+  
capital stock 股本   {jOzap|  
capital stock certificate 股票   | "Jx  
carried down 移後   "[*S?QO(L  
carried forward 移下頁   j9URl$T:  
cash 現金   LAv:+o(m/  
cash account 現金賬戶   7-".!M  
cash in bank 存銀行現金    LBmM{Gu  
cash on delivery 交貨收款   t/KcXM  
cash on hand 庫存現金   Cs:+93w  
cash payment 現金支付   B;z;vrrL  
cash purchase 現購   V(;55ycr  
cash sale 現沽   |5=~(-I>@  
cashier 出?#123;員   HKTeqH_:  
cashiers check 本票   'y4zBLY  
certificate of deposit 存款單折   5zNSEI"PY  
certificate of indebtedness 借據   rH$eB/#F  
certified check 保付支票   i}PK$sa#c  
certified public accountant 會計師   y]}b?R~p=  
charges 費用   /"""z=q  
charge for remittances 匯水手續費   &|Lh38s@$#  
charter 營業執照   {ExII<=6  
chartered accountant 會計師   0A#*4ap  
chattles 動產   ^IX%dzM  
check 支票   + a-wv  
che stub 支票存根   ePp[m zg6  
closed account 己結清賬戶   J| SwQE~  
closing 結算   t=n+3`g  
closing entries 結賬紀錄   h6u2j p(+  
closing stock 期末存貨   I&L.;~  
closing the book 結賬    vv+TKO  
columnar journal 多欄日記賬   !1a}| !Zn  
combination 聯合   o]Z _@VI  
commission 佣金   EXA^!/)  
commodity 商品   \U/v;Ijf  
common stock 普通股   izMYVI?
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company 公司   NWEhAj<w  
compensation 賠償   :KEq<fEI  
compound interest 複利   9s!
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consignee 承銷人   sYGR-:K  
consignment 寄銷   GI4?|@%vD!  
consignor 寄銷人   r5o
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consolidated balance sheet 合併資產負債表   `-VG ?J  
consolidated profit and loss account 合併損益表   :qxm !P  
consolidation 合併   D=$4/D:;  
construction cost 營建成本   ]>5T}h  
construction revenue 營建收入   wGg0hL  
contract 合同   :'Zx {F`  
control account 統制賬戶   8tU>DJ}0  
copyright 版權   swttp`  
corporation 公司   C(G(^_6  
cost 成本   jD
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cost accounting 成本會計   14mf}"z\  
cost of labour 勞工成本   Zr=ib  
cost of production 生產成本   'e F%  
cost of manufacture 製造成本   C1b*v&1{
 
cost of sales 銷貨成本   >tN5vWW  
cost price 成本價格   >-b&v$  
credit 貸方   G\R*#4cF  
credit note 收款通知單   kP@HG<~  
creditor 債權人   `1 9qq]  
crossed check 橫線支票   <PX.l%  
current account 往來活期賬戶   alFNSRY  
current asset 流動資產   ]DO&x+Rb  
current liability 流動負債   rWA6XDM7  
current profit and loss 本期損益   Oukd_Ryf   
debit 借方   /0(%(2jIWl  
debt 債務   cS4DN  
debtor 債務人   jgG $'|s}  
deed 契據   ?=<~^Lk  
deferred assets 遞延資產   CphF v!k'Z  
deferred liabilities 遞延負債   !NTH.U:g  
delivery 交貨   ?\ZL#)hr"p  
delivery expense 送貨費   C8ZL*9U  
delivery order 出貨單   09'oz*v{#  
demand draft 即期匯票   \^jjK,OK  
demand note 即期票據   Goxl3LS<  
demurrage charge 延期費   zVw:7-  
deposit 存款   xYPxg!  
deposit slip 存款單   |jsb@  
depreciation 折舊   jXixVNw  
direct cost 直接成本   =_l)gx+Y+y  
direct labour 直接人工   e4DMO*6  
director 董事   #AShbl jm+  
discount 折扣   _g~2R#2Q  
discount on purchase 進貨折扣   Nar>FR7ut  
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