[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。   tH4B:Bgj!  
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acceptance 承兌   <P<z N~i9j  
account 賬戶   Q
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accountant 會計員   y~V(aih}D  
accounting 會計   xE}>,O|'q  
accounting system 會計制度   53h0UL  
accounts payable 應付賬款   #'}*dy/  
accounts receivable 應收賬款   |-H&o]  
accumulated profits 累積利益   DY*N|OnqJ  
adjusting entry ?#123;整記錄   lOp`m8_=  
adjustment ?#123;整   (9)Q ' 'S  
administration expense 管理費用   6S#Cl>v  
advances 預付    Z\sDUJ  
advertising expense 廣告費   P+}h$_x  
agency 代理   *4 n)  
agent 代理人   7_t'( /yu  
agreement 契約   DmcZta8n]  
allotments 分配數   8P`"M#fI  
allowance 津貼   * y,v}-  
amalgamation 合併   !,PWb3S  
amortization 攤銷   ~TtiO#,t  
amortized cost 應攤成本   {;oPLr+Z  
annuities 年金   t{ >q|0  
applied cost 已分配成本   wd6owr  
applied expense 已分配費用   ^.y\(=  
applied manufacturing expense 己分配製造費用   /wG2vE8e  
apportioned charge 攤派費用   =(^3}x  
appreciation 漲價   L/[K"  
article of association 公司章程   O/
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assessment 課稅   eS!/(#T  
assets 資產   ;*J  
attorney fee 律師費   xSu >  
audit 審計   []T8k9g/-  
auditor 審計員   \2z>?i)  
average 平均數   ~LC-[&$  
average cost 平均成本   4p wH>1  
bad debt 壞賬   y{Q {'De  
balance 餘額   $[|mGae  
balance sheet 資產負債表   Hr C+Yjp  
bank account 銀行賬戶   Vvo7C!$z  
bank balance 銀行結存   i30!}}N8  
bank charge 銀行手續費   +C)~bb*  
bank deposit 銀行存款   fQFk+C  
bank discount 銀行貼現   '"Nr,vQo  
bank draft 銀行匯票   gG
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bank loan 銀行借款   .\mj4*?/  
bank overdraft 銀行透支   EM_d8o)`B  
bankers acceptance 銀行承兌   TA\vZGJ('  
bankruptcy 破產   MK*r+xfSae  
bearer 持票人   (k P9hcV  
beneficiary 受益人   HZOMlOZ  
bequest 遺產   +T+#q@  
bill 票據   OT v)  
bill of exchange 匯票  
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bill of lading 提單   n"8Yv~v*2j  
bills discounted 貼現票據   3g B7g'U  
bills payable 應付票據   Ul#
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bills receivable 應收票據   -g<oS9   
board of directors 董事會   >mkFV@`  
bonds 債券   p4QU9DF  
bonus 紅利   ~"bVL[  
book value 賬面價值   =MWHJ'3-/  
bookkeeper 簿記員   so s5Y}  
bookkeeping 簿記   |BYRe1l6l  
branch office general ledger 支店往來賬戶   #K&Gp-  
broker 經紀人   ` %}RNC  
brought down 接前   AFn7uW!9Gw  
brought forward 接上頁   ; @X<lCk  
budget 預算   ig"L\ C"
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by-product 副產品   DfB7*+x{  
by-product sales 副產品銷售   d_CT$  
capital 股本   YZ7.1`8  
capital income 資本收益   d=^z`nt !R  
capital outlay 資本支出   Xc.`-J~Il  
capital stock 股本   ?4uL-z](V  
capital stock certificate 股票   "jCu6
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carried down 移後   <Z$J<]I  
carried forward 移下頁   m+9#5a-  
cash 現金   0`H# '/  
cash account 現金賬戶   /@5YW"1  
cash in bank 存銀行現金   T{'RV0%   
cash on delivery 交貨收款   ?
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cash on hand 庫存現金   @nf
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cash payment 現金支付   [hsds\  
cash purchase 現購   @|!z9Y*  
cash sale 現沽   4K74=r),i  
cashier 出?#123;員   fy$1YI>!Q  
cashiers check 本票   !9x}  
certificate of deposit 存款單折   9 $ X-  
certificate of indebtedness 借據   5-M-X#(  
certified check 保付支票   wY }@'pzX  
certified public accountant 會計師   n!(F, b  
charges 費用   pot~<d`:K"  
charge for remittances 匯水手續費   Mi hg:  
charter 營業執照   N g,j#  
chartered accountant 會計師   _cwpA#x`}  
chattles 動產   % )n=x ne  
check 支票   8>V5dEbx'  
che stub 支票存根   .(vwIb8\_  
closed account 己結清賬戶   %)wjR/o  
closing 結算   x"g&#Vq ~  
closing entries 結賬紀錄   g&.=2uP  
closing stock 期末存貨   iQ{VY ^ 0  
closing the book 結賬   r*Xuj=  
columnar journal 多欄日記賬   _*zt=zn>  
combination 聯合  
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commission 佣金   F}zDfY\-  
commodity 商品   pJ{Y lS{  
common stock 普通股   W>LR\]Ti@  
company 公司   r :dTz  
compensation 賠償   bZ6+,J  
compound interest 複利   +h$ 9\  
consignee 承銷人   cnLro  
consignment 寄銷   oU/5 a>9~  
consignor 寄銷人   nP$9CA  
consolidated balance sheet 合併資產負債表   M(fTKs  
consolidated profit and loss account 合併損益表   ~5g~;f[4  
consolidation 合併   r/1(]#kOX  
construction cost 營建成本   Cyp'?N  
construction revenue 營建收入   7d vnupLh  
contract 合同   j<x_&1  
control account 統制賬戶   Z]ONh  
copyright 版權   NO3/rJ6-  
corporation 公司   $J2Gf(RU  
cost 成本   dRDnJc3  
cost accounting 成本會計   U6VKMxSJ  
cost of labour 勞工成本   cu6Opq9  
cost of production 生產成本   UI#h&j5p W  
cost of manufacture 製造成本   w(rE`IgW  
cost of sales 銷貨成本   u&NV,6Fj2[  
cost price 成本價格   B1STGL`nK  
credit 貸方   he4(hX^  
credit note 收款通知單   f5r0\7y0  
creditor 債權人   D]}G. v1  
crossed check 橫線支票   {8OCXus3m  
current account 往來活期賬戶   ,s(,
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current asset 流動資產   6@f-Glwg  
current liability 流動負債   +%x^RV}  
current profit and loss 本期損益   hxP6C6S  
debit 借方   <xC:Ant  
debt 債務   ,$o-C&nC  
debtor 債務人   4g S[D  
deed 契據   d[yrNB6|  
deferred assets 遞延資產   \S'cWB  
deferred liabilities 遞延負債   @],Z 2  
delivery 交貨   DwTi_8m;  
delivery expense 送貨費   M$gvq:}kt  
delivery order 出貨單   0\QYf0o   
demand draft 即期匯票   }[ 7Nb90v  
demand note 即期票據   s%FP6u7[i  
demurrage charge 延期費   }t}38%1i  
deposit 存款   q^u6f?B  
deposit slip 存款單   [6o
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depreciation 折舊   y}CkzD  
direct cost 直接成本   EmYO5Whi  
direct labour 直接人工   ,7QBJ_-;QJ  
director 董事   Bfu/9ad  
discount 折扣   o&WRta>V
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discount on purchase 進貨折扣   4b]IazL)  
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