[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。   qM@][]j:  
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acceptance 承兌   g2C-)*'{yh  
account 賬戶   .}ZX~k&P  
accountant 會計員   DLyHC=%{+h  
accounting 會計   $Z 10Zf=  
accounting system 會計制度   =pWpHbB.  
accounts payable 應付賬款   4M(w<f\5F  
accounts receivable 應收賬款   4q@o4C<0  
accumulated profits 累積利益   k}>l+_*+7  
adjusting entry ?#123;整記錄   ni@D7:h  
adjustment ?#123;整   =Cs$0aA  
administration expense 管理費用   u!g=>zEu  
advances 預付   m|~,#d@  
advertising expense 廣告費   R2Tvo?xI7  
agency 代理   3~I<f^K4  
agent 代理人   psRm*,*O  
agreement 契約   $qQ6u!  
allotments 分配數   (#c5Q&  
allowance 津貼   2EE/xnwX  
amalgamation 合併   $$ _uQf  
amortization 攤銷   ?O4Dhu  
amortized cost 應攤成本   i[3$Wi$  
annuities 年金   *-+~H1tP  
applied cost 已分配成本   !nV
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applied expense 已分配費用   b{sE#m%r  
applied manufacturing expense 己分配製造費用   0 {{7"  
apportioned charge 攤派費用   +*0THol-  
appreciation 漲價   f+xGf6V  
article of association 公司章程   3=bzIU  
assessment 課稅   vW$]:).  
assets 資產   fbuop&FN+q  
attorney fee 律師費   |w~
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audit 審計   Qg6m  
auditor 審計員   fil6w</L  
average 平均數   4vqu(w8 L  
average cost 平均成本   3pDZ}{ZZU  
bad debt 壞賬   [&3"kb  
balance 餘額   w5|@vB/pj  
balance sheet 資產負債表   6\0G
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bank account 銀行賬戶   't)j  
bank balance 銀行結存   &<UOi@  
bank charge 銀行手續費   ^;@Bz~Z  
bank deposit 銀行存款   dje3&a  
bank discount 銀行貼現   2DV{gF  
bank draft 銀行匯票   M!X@-t #  
bank loan 銀行借款   $ @1&G~x  
bank overdraft 銀行透支   GUN<ZOYb=  
bankers acceptance 銀行承兌   yAi4v[  
bankruptcy 破產   +Z;0"'K'e  
bearer 持票人   *c3o&-ke9  
beneficiary 受益人   6@F Z,e  
bequest 遺產   uDo Se^0  
bill 票據   IL
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bill of exchange 匯票   n<hwstk  
bill of lading 提單   nAts.pVy"  
bills discounted 貼現票據   q"52-42  
bills payable 應付票據   HKxrBQr78  
bills receivable 應收票據  
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board of directors 董事會   i;dr(c/ft  
bonds 債券   UT{Nly8u  
bonus 紅利   IB;y8e,  
book value 賬面價值   Q o=  
bookkeeper 簿記員   W}=2?vHV=  
bookkeeping 簿記   hR`dRbBi%  
branch office general ledger 支店往來賬戶   A,=l9hE'  
broker 經紀人   R6:N`S]&d[  
brought down 接前   *@BBlkcx  
brought forward 接上頁   5N|77AAxK  
budget 預算   /?6y2t  
by-product 副產品   9QX{b+}"e  
by-product sales 副產品銷售   Ahwu'mgnC  
capital 股本   pEaH^(I*  
capital income 資本收益   JGdBpj:  
capital outlay 資本支出   DHJnz>bE  
capital stock 股本   rpXw 8  
capital stock certificate 股票   _9gn;F  
carried down 移後   fsmH];"GD  
carried forward 移下頁   B"B  
cash 現金   VI+Y4T@  
cash account 現金賬戶   q;AQ6k(  
cash in bank 存銀行現金   v0xi(Wu  
cash on delivery 交貨收款   H{$yy)@F  
cash on hand 庫存現金   oD
P|>yXC)  
cash payment 現金支付   -OW$  
cash purchase 現購   /kWWwy<  
cash sale 現沽   LaIif_fie^  
cashier 出?#123;員   Ebk@x=
E  
cashiers check 本票   p_nrua?  
certificate of deposit 存款單折   dW5z0VuB$/  
certificate of indebtedness 借據   a*D|$<V  
certified check 保付支票   9"aTF,'F/  
certified public accountant 會計師   #nxx \,i>  
charges 費用   ujSzm=_P  
charge for remittances 匯水手續費   |JDJ{;o  
charter 營業執照   v|'N| k l  
chartered accountant 會計師   >L(F{c:  
chattles 動產   q
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check 支票   u,]yd*  
che stub 支票存根   oy'+n-  
closed account 己結清賬戶   D|BN_ai9  
closing 結算   Xg)yz~Ug  
closing entries 結賬紀錄   Af%?WZlOq  
closing stock 期末存貨   eyG.XAP  
closing the book 結賬   Jzj~uz  
columnar journal 多欄日記賬   3_>1j  
combination 聯合   oe<Y,%u"6
 
commission 佣金   t2gjhn^p  
commodity 商品   i0!F
  
common stock 普通股   4CCux4)N  
company 公司   Ue7W&N^E  
compensation 賠償   ;wF|.^_2  
compound interest 複利   h^c'L=dR  
consignee 承銷人   kr/h^e  
consignment 寄銷   0T5>i 0/  
consignor 寄銷人   O^:h_L  
consolidated balance sheet 合併資產負債表   X>4`{x`  
consolidated profit and loss account 合併損益表   b(VU{cf2d  
consolidation 合併   IY:O?M  
construction cost 營建成本   K|/a]I":  
construction revenue 營建收入   |{nI.>  
contract 合同   y{sA["   
control account 統制賬戶   {?iqO?  
copyright 版權   E.3}a>f  
corporation 公司   525>=h  
cost 成本   KWUz]>Z  
cost accounting 成本會計   q ha1b$  
cost of labour 勞工成本   w;(gi  
cost of production 生產成本   i<?4iwX%i*  
cost of manufacture 製造成本   ,W-0qN&%/  
cost of sales 銷貨成本   <j#EyGAV  
cost price 成本價格   l_%~X9"  
credit 貸方   1`t?5|s>  
credit note 收款通知單   F~AS(sk  
creditor 債權人   r;C\eN  
crossed check 橫線支票   8iNAs#s  
current account 往來活期賬戶   H^g<`XEgw  
current asset 流動資產   :I('xVNPz  
current liability 流動負債   h~@+M5r,  
current profit and loss 本期損益   c v 9 6F  
debit 借方   OKVYpf  
debt 債務   m+UdT85 4  
debtor 債務人   "Zk6B"o)  
deed 契據   c5R{Sl  
deferred assets 遞延資產   {p 0'Lc<3n  
deferred liabilities 遞延負債   {1
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delivery 交貨   .B13)$C  
delivery expense 送貨費   DO1{r/Ib.{  
delivery order 出貨單   H~i],WD  
demand draft 即期匯票   8tMt
e!E  
demand note 即期票據   ^Q>*f/.KN  
demurrage charge 延期費   F21[r!3  
deposit 存款   7 L\?  
deposit slip 存款單   @45H8|:k  
depreciation 折舊   ~S6{VK.  
direct cost 直接成本   o3qv945  
direct labour 直接人工   CE,Om^  
director 董事   sCQup
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discount 折扣   GJs[m~`8#  
discount on purchase 進貨折扣   1,QZnF!.x  
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