[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。   =6=:OId  
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acceptance 承兌   EH M59s|B  
account 賬戶   ~&MDf pl  
accountant 會計員   _ gYj@ %  
accounting 會計   xHaz*w1|  
accounting system 會計制度   =0PGE#d{t  
accounts payable 應付賬款   LdNpb;*  
accounts receivable 應收賬款   %t!S 7UD  
accumulated profits 累積利益   a.?U$F  
adjusting entry ?#123;整記錄   %+|sbRBb  
adjustment ?#123;整   a:HN#P)12  
administration expense 管理費用   Z
Pb30M0  
advances 預付   qAbmQ{|w  
advertising expense 廣告費   z8{-I@+`  
agency 代理   +'olC^?5 }  
agent 代理人   f#GMJ mCQs  
agreement 契約   F$'u`  
allotments 分配數   $)9|"q6  
allowance 津貼   L'aB/5_%  
amalgamation 合併   nIfAG^?|*  
amortization 攤銷   #wRhR>6  
amortized cost 應攤成本   Nz`v+sp  
annuities 年金   ^_P?EJ,)`  
applied cost 已分配成本   C8Mx>6  
applied expense 已分配費用   1>L'F8"  
applied manufacturing expense 己分配製造費用   E7@Gpu,o  
apportioned charge 攤派費用   9Sd?,z  
appreciation 漲價   <?!'  
article of association 公司章程   CqZHs 9+e&  
assessment 課稅   ~re}6-?  
assets 資產   zP2X}VLMo  
attorney fee 律師費   Xfqin4/jC  
audit 審計   R@tEC)Zn  
auditor 審計員   Xa?igbgAwx  
average 平均數   Y(kf<Wo  
average cost 平均成本   ty[p5%L1  
bad debt 壞賬   ?vAhDD5  
balance 餘額   u|AMqS  
balance sheet 資產負債表   #\D74$D  
bank account 銀行賬戶   SN L-6]j  
bank balance 銀行結存   8u H8)  
bank charge 銀行手續費   BQg3+w:>  
bank deposit 銀行存款   _<sN54  
bank discount 銀行貼現   le H7 II9  
bank draft 銀行匯票   ~;Y Tz  
bank loan 銀行借款   Ny $3$5/  
bank overdraft 銀行透支   il!B={  
bankers acceptance 銀行承兌   \ ya@9OA  
bankruptcy 破產   H2 #o X  
bearer 持票人   F4z#u2~TC  
beneficiary 受益人   G'-#99wv.  
bequest 遺產   ~AX~z)  
bill 票據   ku]?"{Xx  
bill of exchange 匯票   M_ %-A  
bill of lading 提單   qA`@~\qh"  
bills discounted 貼現票據   $^{#hYq)o  
bills payable 應付票據   '#LzQ6Pn  
bills receivable 應收票據   ZBY2,%nAo  
board of directors 董事會   nC%qdzT  
bonds 債券   Fc\]*  
bonus 紅利    @,k5T51m  
book value 賬面價值   3Xd:LDZ{  
bookkeeper 簿記員   >jIn&s!}  
bookkeeping 簿記   T9Juq6|  
branch office general ledger 支店往來賬戶   sHk>ek]2I  
broker 經紀人   -40X3  
brought down 接前   _]4p51r0  
brought forward 接上頁   ZM v\j|{8  
budget 預算   ; xp -MK  
by-product 副產品   ^4"AWps  
by-product sales 副產品銷售   ;e5PoLc  
capital 股本   1eshuL  
capital income 資本收益   I%a-5f$0  
capital outlay 資本支出   xt,Qn460;  
capital stock 股本   *w*>\ZhOm  
capital stock certificate 股票   F/>\uzu  
carried down 移後   $VF,l#aR  
carried forward 移下頁   $'Mf$h  
cash 現金   .|R4E  
cash account 現金賬戶   O |P<s+  
cash in bank 存銀行現金   H2Wlgt  
cash on delivery 交貨收款   fpo{`;&F  
cash on hand 庫存現金   B^P&+,\[}  
cash payment 現金支付   N=2T~M 1  
cash purchase 現購   ~:T@SrVI  
cash sale 現沽   ?%Nh4+3N>  
cashier 出?#123;員   D0p*Sg  
cashiers check 本票   vZTXvdF  
certificate of deposit 存款單折   ~,1Sw7rE  
certificate of indebtedness 借據   AK&>3D  
certified check 保付支票   TK\3mrEI  
certified public accountant 會計師   |>]@w\]  
charges 費用   h^tCF=S  
charge for remittances 匯水手續費   -W('^v_*  
charter 營業執照   Z8xB a0  
chartered accountant 會計師   Z)E)-2U$@  
chattles 動產   <Jhd%O
 
check 支票   SU~.baP?  
che stub 支票存根   lNg){3  
closed account 己結清賬戶   OR~ui[w  
closing 結算   ySO\9#Ho  
closing entries 結賬紀錄   f2IH2^)P  
closing stock 期末存貨   "*t6KXVaM  
closing the book 結賬   >iOf3I-ATt  
columnar journal 多欄日記賬   <YFDS;b|  
combination 聯合   * CR#D}F  
commission 佣金   0N>K4ho6{  
commodity 商品   >;c);|'}q  
common stock 普通股   oxc;DfJ_  
company 公司   klm>/MXI`  
compensation 賠償   Hm'"I!jyO  
compound interest 複利   Dbn344s  
consignee 承銷人   j%nN*ms  
consignment 寄銷   \vT~2Y(K  
consignor 寄銷人   fS4W*P[B3  
consolidated balance sheet 合併資產負債表   r]p3D Q  
consolidated profit and loss account 合併損益表   U; oXX  
consolidation 合併    J3 Q_  
construction cost 營建成本   lY tt|J  
construction revenue 營建收入   raPOF6-_rH  
contract 合同   @s-P!uCaT  
control account 統制賬戶   @L!^2v  
copyright 版權   AtCT  
corporation 公司   ^w1+b;)  
cost 成本   l6HtZ(  
cost accounting 成本會計   E! NtD).=S  
cost of labour 勞工成本   *FC8=U2\X  
cost of production 生產成本   ,R`CAf%*  
cost of manufacture 製造成本   t(*n[7e  
cost of sales 銷貨成本   N { oVz],  
cost price 成本價格   )9
yQ C  
credit 貸方   @r*GGI!  
credit note 收款通知單   T/P\j0hR  
creditor 債權人   R'c dEo
y  
crossed check 橫線支票   $oQOOa@;i)  
current account 往來活期賬戶   3O$l;|SX  
current asset 流動資產   ?Xypn#OPt  
current liability 流動負債   F7JO/U^oU  
current profit and loss 本期損益   06.%9R{  
debit 借方   "t4z)j;  
debt 債務   ip tA#<Yj  
debtor 債務人   /=6_2t#vA  
deed 契據   xFp$JN  
deferred assets 遞延資產   9]=J+ (M  
deferred liabilities 遞延負債   ++,I`x+p  
delivery 交貨   9)tb=  
delivery expense 送貨費   tP|/Q5s  
delivery order 出貨單   q#AEu xI1  
demand draft 即期匯票   j%'2^C8  
demand note 即期票據   [x{$f7CEh  
demurrage charge 延期費   BT[|f[ 1  
deposit 存款   x]wi&  
deposit slip 存款單   %^lD  
depreciation 折舊   +C!GV.q[  
direct cost 直接成本   xbCR4upS  
direct labour 直接人工   c+3(|k-M  
director 董事   ~|=D.}#$  
discount 折扣   K9xvog  
discount on purchase 進貨折扣   ZJs~,Q  
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