[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。   mxv?PP  
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acceptance 承兌   7H7 Xbi@  
account 賬戶   ^h[6{F~J  
accountant 會計員   t 7Q$  
accounting 會計   7>Scf  
accounting system 會計制度   L AQ@y-K3  
accounts payable 應付賬款   "Lp .*o  
accounts receivable 應收賬款   |L<J
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accumulated profits 累積利益   3q]0gU&??  
adjusting entry ?#123;整記錄   N1t4o~  
adjustment ?#123;整   QK-aH1r  
administration expense 管理費用   |+c z\+  
advances 預付   X|of87  
advertising expense 廣告費    9[eiN  
agency 代理   fv;Q*; oC&  
agent 代理人   -X.#Y6(  
agreement 契約   2q?/aw ;Z  
allotments 分配數   U2VEFm6  
allowance 津貼   y1V}c,  
amalgamation 合併   ]iV]7g8:  
amortization 攤銷   #7uH>\r  
amortized cost 應攤成本   6{2y$'m8  
annuities 年金   GBz?$]6  
applied cost 已分配成本   Rk$7jZdTf  
applied expense 已分配費用   aBAoSn  
applied manufacturing expense 己分配製造費用   l)u%`Hcn  
apportioned charge 攤派費用   Jf^3nBZ  
appreciation 漲價   -)A:@+ GF  
article of association 公司章程   ?^&ih:"  
assessment 課稅   iq;\ },  
assets 資產   xdSMYH{2A  
attorney fee 律師費   x\yM|WGL  
audit 審計   > X~\(|EM  
auditor 審計員   mR0`w rt  
average 平均數   (hc!!:N~q  
average cost 平均成本   JsY,Q,D q  
bad debt 壞賬   _H| )g*]t  
balance 餘額   }&v}S6T  
balance sheet 資產負債表   EjPR
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bank account 銀行賬戶   2[lP,;!  
bank balance 銀行結存   RXXHg  
bank charge 銀行手續費   @nH3nn  
bank deposit 銀行存款   d?oXz|;H(  
bank discount 銀行貼現   {z oGwB  
bank draft 銀行匯票   OTy!Q,0$.  
bank loan 銀行借款   htB2?%S=T  
bank overdraft 銀行透支   >N^<Q4%2  
bankers acceptance 銀行承兌   I
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bankruptcy 破產   rJ/HIda  
bearer 持票人   U][E`[m#  
beneficiary 受益人   <"Y>|X  
bequest 遺產   tQ}GTqk  
bill 票據   eF3NyL(A  
bill of exchange 匯票   ^#5'` #t  
bill of lading 提單   !.h{/37
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bills discounted 貼現票據   ra~=i|s  
bills payable 應付票據   C|y^{4|R  
bills receivable 應收票據   _a&gbS Qv  
board of directors 董事會   J.iz%8  
bonds 債券   FBE|pG7  
bonus 紅利   )Kx.v'  
book value 賬面價值   TOiLv.Dor  
bookkeeper 簿記員   A rE~6X  
bookkeeping 簿記   4K cEJlK5  
branch office general ledger 支店往來賬戶   A!Tl  
broker 經紀人   Y%}&eN$r  
brought down 接前   AO<T6VK  
brought forward 接上頁   l>*X+TpA,  
budget 預算   | .+P ;g  
by-product 副產品   3]S*p ErY  
by-product sales 副產品銷售   9fp"r,aHN&  
capital 股本   -zECxHjx  
capital income 資本收益   qkfof{z  
capital outlay 資本支出   u^Cl s!C  
capital stock 股本   tGOJ4 =  
capital stock certificate 股票   _JC*4  
carried down 移後   'v'[_(pq  
carried forward 移下頁   w/NT5  
cash 現金   wPU5L*/*i  
cash account 現金賬戶   :h@V,m Z  
cash in bank 存銀行現金   Y*xgY*K  
cash on delivery 交貨收款   B1X&O d  
cash on hand 庫存現金   }w)}=WmD  
cash payment 現金支付   KXMf2)pa  
cash purchase 現購   ^Zl[#:EFP  
cash sale 現沽   14&|(M  
cashier 出?#123;員   J@_M%eN  
cashiers check 本票   A^lm0[3q  
certificate of deposit 存款單折   +1#;s!e  
certificate of indebtedness 借據   Q]5_s{kiz  
certified check 保付支票   ]Mq-67  
certified public accountant 會計師   {X?Aj >l  
charges 費用   H@- GYX"4  
charge for remittances 匯水手續費   )EMlGM'2q  
charter 營業執照   :X":>M;;+  
chartered accountant 會計師   o2|#_tGNUy  
chattles 動產   h]@'M1D%  
check 支票   Z6B$\Q5Od  
che stub 支票存根   N-N]BS6  
closed account 己結清賬戶   Ft;x@!h%  
closing 結算   &NF$_*\E  
closing entries 結賬紀錄   P^o@x,V!&  
closing stock 期末存貨   548L^"D  
closing the book 結賬   ~_BjcY  
columnar journal 多欄日記賬   # 2|biTJ  
combination 聯合   g)f& mQ)  
commission 佣金   dLqBu~*  
commodity 商品   7OLHYt9  
common stock 普通股   m +A4aQ9  
company 公司   ="G2I\  
compensation 賠償   tIn`L6b  
compound interest 複利   h_-4Q"fb(  
consignee 承銷人   x7B;\D#`i/  
consignment 寄銷   q1HJ_y  
consignor 寄銷人   vo Et\H  
consolidated balance sheet 合併資產負債表   !0pK8k&MG  
consolidated profit and loss account 合併損益表   7cV G?Wr  
consolidation 合併   aF/DFaiYv  
construction cost 營建成本   %i7U+v(d  
construction revenue 營建收入   it{Jd\/hR  
contract 合同   8(ZQM01;  
control account 統制賬戶   RKrNmD*rk*  
copyright 版權   }r1 8Y6  
corporation 公司   7.2G}O6$  
cost 成本   ,J2qLH1  
cost accounting 成本會計   _{):w~zi  
cost of labour 勞工成本   ?9?A)?O<j~  
cost of production 生產成本   ~jJ.E_i  
cost of manufacture 製造成本   V~jp  
cost of sales 銷貨成本   eSIG+{;&  
cost price 成本價格   `]]5!U2  
credit 貸方   tvno3 "  
credit note 收款通知單   v`L]dY4,  
creditor 債權人  
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crossed check 橫線支票   E"[p_ALdC  
current account 往來活期賬戶   h+Lpj^<2a  
current asset 流動資產   ^?]-Q*w3Qs  
current liability 流動負債   )Vy 0V=  
current profit and loss 本期損益   W'Ew!]Q3  
debit 借方   D HQxu4  
debt 債務   Kt qOA[6  
debtor 債務人   #oiU|>3Y  
deed 契據   s[eSPSFZ  
deferred assets 遞延資產   vC1fKo\p  
deferred liabilities 遞延負債   9%21Q>Y?b  
delivery 交貨   '>"blfix8  
delivery expense 送貨費   ;`x CfOY(  
delivery order 出貨單   =!DX,S7  
demand draft 即期匯票   z80(+`   
demand note 即期票據   cjhwJ"`H  
demurrage charge 延期費   G*_
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deposit 存款   ->OVNmCB`+  
deposit slip 存款單   ]7TOA$Q  
depreciation 折舊   z.(DDj  
direct cost 直接成本   ^AI02`c.  
direct labour 直接人工   1D)0\#><  
director 董事   `zq+Xl  
discount 折扣   K@:omT  
discount on purchase 進貨折扣   }M(xN6E  
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