[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。   @pO2A6Ks  
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acceptance 承兌   bOS; 1~~  
account 賬戶   "TP^:Ln  
accountant 會計員   %{;1i  
accounting 會計   )@[##F2  
accounting system 會計制度   B0|!s  
accounts payable 應付賬款   b]k9c1x  
accounts receivable 應收賬款   M#;"7Qg  
accumulated profits 累積利益   B'8/`0^n5  
adjusting entry ?#123;整記錄   ~"nF$DB  
adjustment ?#123;整   CWw#0  
administration expense 管理費用   H[D<G9:  
advances 預付   1paLxR5  
advertising expense 廣告費   kBg8:bo~  
agency 代理   ,v$Q:n|  
agent 代理人   0<#>LWaM_  
agreement 契約   Bw25+l Px  
allotments 分配數   ZfP$6%;_  
allowance 津貼    {B
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amalgamation 合併   rc`}QoB)R  
amortization 攤銷   Yh2[ nF_  
amortized cost 應攤成本   @p ZjJ<9QM  
annuities 年金   7B{LRm6;Vu  
applied cost 已分配成本   pq$-s7#  
applied expense 已分配費用   }ej>uZVe<  
applied manufacturing expense 己分配製造費用   ;9$71E  
apportioned charge 攤派費用   '|^x[8^  
appreciation 漲價   k{ ~0BK  
article of association 公司章程   wGg_ vAn  
assessment 課稅   <sli!r
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assets 資產   R,dbq4xkl  
attorney fee 律師費   ???`BF[|  
audit 審計   Lv UQ&NmY  
auditor 審計員   ,=V9?  
average 平均數   W.CbNou  
average cost 平均成本   Mqv[7.|  
bad debt 壞賬   I>JBGR`j  
balance 餘額   < \EJ:  
balance sheet 資產負債表   g+A>Bl3#  
bank account 銀行賬戶   N>xdX5  
bank balance 銀行結存   @8*lqV2  
bank charge 銀行手續費   y4)iL?!J~  
bank deposit 銀行存款   f9D01R fo  
bank discount 銀行貼現   %%FzBbWAO  
bank draft 銀行匯票   gy>B 5ie  
bank loan 銀行借款   E
 
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bank overdraft 銀行透支   Q|xa:`3?  
bankers acceptance 銀行承兌   7zq@T]  
bankruptcy 破產   OXJ
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bearer 持票人   .F},Z[a&  
beneficiary 受益人   w)C5XX30;  
bequest 遺產   %X|u({(zb  
bill 票據   ny
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bill of exchange 匯票   CorV!H4  
bill of lading 提單   gCq'#G\Z  
bills discounted 貼現票據   Y'C1L4d  
bills payable 應付票據   +/ rt'0o  
bills receivable 應收票據   &-Ylj  
board of directors 董事會   `I.pwst8i-  
bonds 債券   YS:p(jtd  
bonus 紅利   F3[,6%4v  
book value 賬面價值   <*(^QOM  
bookkeeper 簿記員   MXiQWg$  
bookkeeping 簿記   R.!.7dO  
branch office general ledger 支店往來賬戶   +pRNrg?k  
broker 經紀人   _iL?kf  
brought down 接前   vUCmm<y  
brought forward 接上頁   $*|M+ofQ  
budget 預算   dXfLN<nD>U  
by-product 副產品   h4#'@%   
by-product sales 副產品銷售   .cm2L,1h  
capital 股本   % =!] 1  
capital income 資本收益   LcZ|A;it  
capital outlay 資本支出   M|NQoQ8q  
capital stock 股本   i
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capital stock certificate 股票   .,20_<j%=  
carried down 移後   >,[@SF%  
carried forward 移下頁   HuJc*op-6  
cash 現金   u*/+cT  
cash account 現金賬戶   Q':hmulT!  
cash in bank 存銀行現金   F$bV}>-1k  
cash on delivery 交貨收款   zz /4 ()u  
cash on hand 庫存現金   T<-_#}.Hn  
cash payment 現金支付   Re&"Q8I.8  
cash purchase 現購   gB
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cash sale 現沽   0<O()NMv  
cashier 出?#123;員   cPv(VjS1;  
cashiers check 本票   xv&h>GOg  
certificate of deposit 存款單折   L&s$&E%  
certificate of indebtedness 借據   z0OxJe  
certified check 保付支票   hJsP;y:@Lm  
certified public accountant 會計師   )U
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charges 費用   t1]/Bw`j/  
charge for remittances 匯水手續費   ?U{<g,^  
charter 營業執照   s&Y"a,|Z  
chartered accountant 會計師   ()48>||  
chattles 動產   _OC@J*4.  
check 支票   S*$?~4{R  
che stub 支票存根   kRc+OsY9
 
closed account 己結清賬戶   U(#JC(E-#  
closing 結算   5C&*PJ~WA  
closing entries 結賬紀錄   a|"Uw `pX+  
closing stock 期末存貨   lLDZ#'&An  
closing the book 結賬   rlD!%gG2x  
columnar journal 多欄日記賬   MXa^g"  
combination 聯合   vENf3;o0  
commission 佣金   B0%=!&  
commodity 商品   1I{8 |  
common stock 普通股   a eeo
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company 公司   eIfQ TV  
compensation 賠償   _bi)d201  
compound interest 複利   z}B39L  
consignee 承銷人  
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consignment 寄銷   tM^4K r~o,  
consignor 寄銷人   ~7U~   
consolidated balance sheet 合併資產負債表   HA*L*:0  
consolidated profit and loss account 合併損益表   vj]>X4'i  
consolidation 合併   t:5-Ro  
construction cost 營建成本   P/dnH  
construction revenue 營建收入   8lL
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contract 合同   @1Q-.54a  
control account 統制賬戶   s<)lC;#e  
copyright 版權   q+y\pdhdO  
corporation 公司   7oWMjw\  
cost 成本   kJp~'\b  
cost accounting 成本會計   -~|{q)!F  
cost of labour 勞工成本   avL_>7q
 
cost of production 生產成本   u;gO+)wqv  
cost of manufacture 製造成本   \?d3Pn5`  
cost of sales 銷貨成本   +)iMJ]>  
cost price 成本價格   eM:J_>7t  
credit 貸方   m^G(qoZ]  
credit note 收款通知單   > :IWRc2  
creditor 債權人   |7tD&9<  
crossed check 橫線支票   =y4dR#R(\  
current account 往來活期賬戶  
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current asset 流動資產   {@^;Nw%J  
current liability 流動負債   0n}13u=}  
current profit and loss 本期損益   {^ b2nOMv  
debit 借方   -(8I?{"4i  
debt 債務   j
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debtor 債務人   [/UchU]DT  
deed 契據   :Iv;%a0 -  
deferred assets 遞延資產   akxNT_   
deferred liabilities 遞延負債   ^k;]"NR  
delivery 交貨   4 "HX1qP  
delivery expense 送貨費   DS<1"4 b|  
delivery order 出貨單   BzP,Tu{,  
demand draft 即期匯票   4=xi)qF/@  
demand note 即期票據   >F7w]XH  
demurrage charge 延期費   FT@uZWgQ=  
deposit 存款   &$F<]]&  
deposit slip 存款單   6:]N%  
depreciation 折舊   XiE`_%NW  
direct cost 直接成本   Xq*^6*E-}  
direct labour 直接人工   G @..?>  
director 董事   .p&@;fZ  
discount 折扣   DAB9-[y+  
discount on purchase 進貨折扣   s9;6&{@%wO  
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