[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。   w2xD1oK~o  
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acceptance 承兌   @?e~l:g})g  
account 賬戶   cz,CL/rno  
accountant 會計員   ZxSnqbyA*  
accounting 會計    >d`GNE  
accounting system 會計制度   )C"ixZ>2xQ  
accounts payable 應付賬款   sCw>J#@2>  
accounts receivable 應收賬款   OD7^* j(p`  
accumulated profits 累積利益   EUs9BJFP  
adjusting entry ?#123;整記錄   2FaCrc/  
adjustment ?#123;整   ilQ}{p6I  
administration expense 管理費用   0^tY|(b3/M  
advances 預付   eCR
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advertising expense 廣告費   . q -
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agency 代理   OvQzMXU^I  
agent 代理人   &lU\9  
agreement 契約   $)@D(m,ybd  
allotments 分配數   p*5_+u  
allowance 津貼   =r/8~~=  
amalgamation 合併   FR
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amortization 攤銷   d+G%\qpzQ  
amortized cost 應攤成本   r'yNc&~  
annuities 年金   qE2V
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applied cost 已分配成本   ]e),#_M  
applied expense 已分配費用   ,9d]-CuP;  
applied manufacturing expense 己分配製造費用   C_>XtcU  
apportioned charge 攤派費用   tz2=l.1  
appreciation 漲價   ]B;`Jf  
article of association 公司章程   OU.}H $x"  
assessment 課稅   a9;KS>~bq  
assets 資產    :QP1!  
attorney fee 律師費   i$%Bo/Y   
audit 審計   t O.5  
auditor 審計員   LDEc}XXb  
average 平均數   3QBzyJWf  
average cost 平均成本   Pb;c:HeI/  
bad debt 壞賬   B<L7`xL  
balance 餘額   2DPv7\fW  
balance sheet 資產負債表   n_; s2,2r  
bank account 銀行賬戶   $365VTh"  
bank balance 銀行結存   8#JX#<HEo  
bank charge 銀行手續費    s&pnB  
bank deposit 銀行存款   }\S'oC\[  
bank discount 銀行貼現   {|>Wwa2e  
bank draft 銀行匯票   &~+QPnI>Pm  
bank loan 銀行借款   e(/F:ZEh  
bank overdraft 銀行透支   Z" ;q w  
bankers acceptance 銀行承兌   ^?H|RAp  
bankruptcy 破產   66F?exr  
bearer 持票人   M5w/TN  
beneficiary 受益人   nS3Aadm  
bequest 遺產   iii|;v]+  
bill 票據   3s?u05_  
bill of exchange 匯票   }R16WY_'  
bill of lading 提單   OWwqCPz.  
bills discounted 貼現票據   ?-:2f#bC  
bills payable 應付票據   >Y8\f:KQ  
bills receivable 應收票據   hT1JEu  
board of directors 董事會   JqMF9|{H  
bonds 債券   5C1EdQ4S0  
bonus 紅利   %gO/mj3*  
book value 賬面價值   aR6F%7gvz  
bookkeeper 簿記員   5z0VMt  
bookkeeping 簿記   H}kSXKO8!8  
branch office general ledger 支店往來賬戶   CR'%=N04^  
broker 經紀人   =3(Auchl$Y  
brought down 接前   F<b'{qf"  
brought forward 接上頁   [HYr|T  
budget 預算   B2j1GJEO  
by-product 副產品   Q*T'tkp  
by-product sales 副產品銷售   K [DpH&  
capital 股本   Jf?6y~X>Y  
capital income 資本收益   E>]K#H  
capital outlay 資本支出   1}a4 AGAp  
capital stock 股本   RV  V`  
capital stock certificate 股票   AcuF0KWw/  
carried down 移後   "."(<c/3  
carried forward 移下頁   rWL;pM<  
cash 現金   y8s!sO  
cash account 現金賬戶   :1UMA@HP  
cash in bank 存銀行現金   r~)fAb?  
cash on delivery 交貨收款   .+u b\  
cash on hand 庫存現金   wxvi)|)  
cash payment 現金支付   A`Dx]y   
cash purchase 現購   mF\!~ag|  
cash sale 現沽   SdYf^@%}F  
cashier 出?#123;員   z4SJxL  
cashiers check 本票   ` 'Qb
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certificate of deposit 存款單折   7C7.}U  
certificate of indebtedness 借據   *KvD$(ny  
certified check 保付支票   uRko[W(  
certified public accountant 會計師   PX|@D_%Y=  
charges 費用   U)bv,{-q  
charge for remittances 匯水手續費   [y@*vQw  
charter 營業執照   * $f`ouJl  
chartered accountant 會計師   HCN/|z1Xq  
chattles 動產   ffmtTJFC5  
check 支票   zw+aZDcV(  
che stub 支票存根   V#dga5*]  
closed account 己結清賬戶   L_!ShE
  
closing 結算   HGGq;Nbm  
closing entries 結賬紀錄   VGQ~~U7}@  
closing stock 期末存貨   "wOfs$w%s  
closing the book 結賬   swF{}S"  
columnar journal 多欄日記賬   nFn!6,>E  
combination 聯合   -n05Z@7  
commission 佣金   )6)bI.BY  
commodity 商品   !}TsFa  
common stock 普通股   d{4; qM#  
company 公司   AV pg  
compensation 賠償   z/{X
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compound interest 複利   *(Dmd$|0|  
consignee 承銷人   .}!.4J%q2  
consignment 寄銷   Gc|)4c  
consignor 寄銷人   2DW@}[G  
consolidated balance sheet 合併資產負債表   } jj)  
consolidated profit and loss account 合併損益表   GjhTF|  
consolidation 合併   &+2l#3}  
construction cost 營建成本   3 39q%j$  
construction revenue 營建收入   ]X>yZec  
contract 合同   *XTd9E^tXq  
control account 統制賬戶   ls@]%pz.1d  
copyright 版權   p' >i3T(  
corporation 公司   +%W8Juu  
cost 成本   |GnTRahV.  
cost accounting 成本會計   SQ>i:D;  
cost of labour 勞工成本   _HUbE /  
cost of production 生產成本   nzflUR{`-  
cost of manufacture 製造成本   iT-coI  
cost of sales 銷貨成本   ,Z"<-%3  
cost price 成本價格   6$r\p2pi0  
credit 貸方   /WTEz\k  
credit note 收款通知單   p:4jY|q  
creditor 債權人   y'_8b=*  
crossed check 橫線支票   _nbr%PD,  
current account 往來活期賬戶   [%.v;+L  
current asset 流動資產   sW[-q PK<  
current liability 流動負債   !&VfOx:PN  
current profit and loss 本期損益   v=N?(6T  
debit 借方   KMRPleF  
debt 債務   B?VTIq>  
debtor 債務人   @gI1 :-chB  
deed 契據   `$T$483/  
deferred assets 遞延資產   PE%$g\#?  
deferred liabilities 遞延負債   Vx_33";S\  
delivery 交貨   ,S-h~x  
delivery expense 送貨費   @RoZd?  
delivery order 出貨單   & N7ji  
demand draft 即期匯票   ntW@Fm:bw>  
demand note 即期票據   e,U:H~+]  
demurrage charge 延期費   t7+A!7b{  
deposit 存款   Wgwd?@uK  
deposit slip 存款單   =01X  
depreciation 折舊   r`O Yq  
direct cost 直接成本   l[}4 X/  
direct labour 直接人工   U[C4!k:0  
director 董事   &3Zq1o  
discount 折扣   3 t,_{9  
discount on purchase 進貨折扣   ~ nsb  
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