[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。   P}@*Z>j:#  
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acceptance 承兌   8=F%+  
account 賬戶   }0;Sk(B>  
accountant 會計員   azX`oU,l  
accounting 會計   9p`r7:  
accounting system 會計制度   v`B4(P1Z  
accounts payable 應付賬款   _| <BF  
accounts receivable 應收賬款   g z61FW  
accumulated profits 累積利益   x=Mm6}
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adjusting entry ?#123;整記錄   z0Xa_w=  
adjustment ?#123;整   e$wt&^W  
administration expense 管理費用   T3z(k la  
advances 預付   {mSJUK?TKl  
advertising expense 廣告費   A1-qtAO]  
agency 代理   FT.@1/)  
agent 代理人   o56
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agreement 契約   7'O
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allotments 分配數   wmYv
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allowance 津貼   |$e:*  
amalgamation 合併   UX_I6_&  
amortization 攤銷   O]qPmEj  
amortized cost 應攤成本   f#P_xn&et  
annuities 年金   T~J?AKx  
applied cost 已分配成本   !O{z 3W  
applied expense 已分配費用   "EH,J  
applied manufacturing expense 己分配製造費用   hYb9`0G"2  
apportioned charge 攤派費用   t5)J;0/  
appreciation 漲價   "'A"U  
article of association 公司章程   uT
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assessment 課稅   *]x_,:R6Ow  
assets 資產   }-p,iTm  
attorney fee 律師費   z*LiweR-  
audit 審計   <AU Wby,"  
auditor 審計員   0=;YnsY  
average 平均數   
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average cost 平均成本   o.^y1mH'  
bad debt 壞賬   Y=Hz;Ni  
balance 餘額   / Z!i;@Wf  
balance sheet 資產負債表   o:UXPAj  
bank account 銀行賬戶   GZ8:e3ri  
bank balance 銀行結存   |4Ha?W  
bank charge 銀行手續費   F_ljx  
bank deposit 銀行存款   {oWsh)[x2  
bank discount 銀行貼現   2jA%[L9d^  
bank draft 銀行匯票   (1){A8=?o  
bank loan 銀行借款   / L~u02?  
bank overdraft 銀行透支   5f{|"LG&  
bankers acceptance 銀行承兌   A}G|Yfn  
bankruptcy 破產   ( v@jc8 y  
bearer 持票人   m;/i<:`  
beneficiary 受益人   Vk7=7%xW  
bequest 遺產   =Od>;|]m  
bill 票據   ~m`!;rE  
bill of exchange 匯票   Fe$/t(  
bill of lading 提單   QIV%6q+*R  
bills discounted 貼現票據   daX*}Ix  
bills payable 應付票據   Coa-8j*R7  
bills receivable 應收票據   @2e2^8X7f  
board of directors 董事會   k^%_V|&W/(  
bonds 債券   ]}LGbv"`A  
bonus 紅利   S()Za@ [a$  
book value 賬面價值   arh@`'Q  
bookkeeper 簿記員   k'+}9
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bookkeeping 簿記   d^84jf.U  
branch office general ledger 支店往來賬戶   8QF`,o
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broker 經紀人   aqr!oxn?t  
brought down 接前   N5 n>  
brought forward 接上頁   e|'N(D}h*  
budget 預算   T:!MBWYe|  
by-product 副產品   ZBc|438[  
by-product sales 副產品銷售   .nZ3kT`  
capital 股本   !R:y'Y%j  
capital income 資本收益   @]'SeiNp  
capital outlay 資本支出   9*}gl3y  
capital stock 股本   X+ f9q0  
capital stock certificate 股票   .>]N+:O  
carried down 移後   dZ2`{@AYY  
carried forward 移下頁   ?~F. /  
cash 現金   8/Rm!.8+~  
cash account 現金賬戶   7g6RiH}  
cash in bank 存銀行現金   (5`T+pAsV  
cash on delivery 交貨收款   WC-_+9)2&  
cash on hand 庫存現金   .3wY\W8Dr-  
cash payment 現金支付   #`/QOTnm2c  
cash purchase 現購   =! mJG  
cash sale 現沽   <_:zI r,  
cashier 出?#123;員   nGa1a  
cashiers check 本票   R^8B3-aA`  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   ;^-:b(E  
certified check 保付支票   P s#>y&  
certified public accountant 會計師   
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charges 費用   8H $#+^lW  
charge for remittances 匯水手續費   CC8k&u,  
charter 營業執照   *Bw#c j  
chartered accountant 會計師   QIAR  
chattles 動產   C\Ayv)S#2  
check 支票   +hH}h?K  
che stub 支票存根   jXR16|  
closed account 己結清賬戶   ,sDr9h/'C3  
closing 結算   e@jfIF0=}  
closing entries 結賬紀錄   25em[Q:  
closing stock 期末存貨   mJMq{6;  
closing the book 結賬   E`xU m9F  
columnar journal 多欄日記賬   dl
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combination 聯合   wkikD  
commission 佣金   (cs~@  
commodity 商品   qrDcL>Hrn  
common stock 普通股   f\}22}/  
company 公司   POGw`:)A  
compensation 賠償   A3s57.Z]|  
compound interest 複利   \A(5;ZnuD  
consignee 承銷人   pP\h6b+B  
consignment 寄銷   J}@G KNm  
consignor 寄銷人   (I=6Nnt'  
consolidated balance sheet 合併資產負債表   V/bH^@,sA  
consolidated profit and loss account 合併損益表   4vqNule  
consolidation 合併   C1QWU5c v  
construction cost 營建成本   ;.s:X  
construction revenue 營建收入   wj%wp[KA$  
contract 合同   Y6VQ:glDT-  
control account 統制賬戶   qG9qN.|dC  
copyright 版權   ,F:=(21  
corporation 公司   afm_Rrg[  
cost 成本   2 sSwDF  
cost accounting 成本會計   s*JE)  
cost of labour 勞工成本   B||c(ue  
cost of production 生產成本   (,LL[&;:  
cost of manufacture 製造成本   I,j3bC  
cost of sales 銷貨成本   V2<i/6~  
cost price 成本價格   ;r!\-]5$  
credit 貸方   pULsGb  
credit note 收款通知單   3h&b
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creditor 債權人   v@_in(dk  
crossed check 橫線支票   Mi74Xl i  
current account 往來活期賬戶   hTTfJDF  
current asset 流動資產   ,so4Lb(vG  
current liability 流動負債   E@pFTvo  
current profit and loss 本期損益   CG9ba|  
debit 借方   J@` 8(\(  
debt 債務   W)-hU~^OM  
debtor 債務人   $4Y&j}R  
deed 契據   F+*Q <a4  
deferred assets 遞延資產   B] i:)   
deferred liabilities 遞延負債   *Sb2w*c>  
delivery 交貨   \)R-A '*U  
delivery expense 送貨費   /f&By p  
delivery order 出貨單   (C\r&N  
demand draft 即期匯票   DV,DB\P$  
demand note 即期票據   vYzVY\   
demurrage charge 延期費   %#9P?COs&W  
deposit 存款   XRa#21
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deposit slip 存款單   IJIQ" s  
depreciation 折舊   N D*]gM  
direct cost 直接成本    _8S4Q!  
direct labour 直接人工   ;[~^(. f  
director 董事   mJ$Htyr  
discount 折扣   BWEv1' v  
discount on purchase 進貨折扣   `,Z
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