[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。   <]c#)xg  
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acceptance 承兌   sxt`0oE  
account 賬戶   u IF$u  
accountant 會計員   p/4S$ j#Tn  
accounting 會計   !rz)bd
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accounting system 會計制度   &E`9>&~J  
accounts payable 應付賬款   j Pj2  
accounts receivable 應收賬款   ?{n>EvLY  
accumulated profits 累積利益   I=K[SY,]9  
adjusting entry ?#123;整記錄   rEg+i@~  
adjustment ?#123;整   `M,Nd'5&|  
administration expense 管理費用   oq 243\?Y  
advances 預付   v=j>^FZ  
advertising expense 廣告費   |O%:P}6c  
agency 代理   "zXGp7Q'#  
agent 代理人   FE>3 D 1\  
agreement 契約   v<%]XHN  
allotments 分配數   h1E 
PaL  
allowance 津貼   *WD;C0?z  
amalgamation 合併   df!+T0  
amortization 攤銷   7<fL[2-  
amortized cost 應攤成本   l~ 4_s/  
annuities 年金    JUmw$u  
applied cost 已分配成本   8~}s 3j4  
applied expense 已分配費用   ~.iA`${y%  
applied manufacturing expense 己分配製造費用   BQE{  
apportioned charge 攤派費用   9N<*S'Z  
appreciation 漲價   l#p}
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article of association 公司章程   #`r(zI[  
assessment 課稅   B,w:
DX  
assets 資產   tx gvVQ  
attorney fee 律師費   ~@[(U!G  
audit 審計   l&vm[3  
auditor 審計員   CGCQa0  
average 平均數   *O!T!J  
average cost 平均成本   2\DTJ`Y,  
bad debt 壞賬   4n#YDZ  
balance 餘額   ]z+*?cc  
balance sheet 資產負債表   F\o;t:  
bank account 銀行賬戶   pk;ffq@  
bank balance 銀行結存   lv=yz\  
bank charge 銀行手續費   UY1JB^J$  
bank deposit 銀行存款   sM#!Xl;  
bank discount 銀行貼現   }DJ|9D^yf  
bank draft 銀行匯票   14mXx}O  
bank loan 銀行借款   m(8 jSGV  
bank overdraft 銀行透支   5{ 8x*PSl  
bankers acceptance 銀行承兌   ){+.
8KI  
bankruptcy 破產   S`ax*`  
bearer 持票人   3Ne9%"  
beneficiary 受益人   ?SB[lbU  
bequest 遺產   x{=[w`  
bill 票據   Pz5ebhgq  
bill of exchange 匯票   XRClBTKF  
bill of lading 提單   nYI/&B{p  
bills discounted 貼現票據   4 *Bp  
bills payable 應付票據   yjGGqz$  
bills receivable 應收票據   %'RI3gy  
board of directors 董事會   gJ<@;O8zu0  
bonds 債券   6T R8D\  
bonus 紅利   ,k4z;  
book value 賬面價值   73'U#@g6  
bookkeeper 簿記員   MV Hz$hy
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bookkeeping 簿記   9 Q0#We*  
branch office general ledger 支店往來賬戶   ~AEqfIx*^&  
broker 經紀人   d9`3EP)n  
brought down 接前   g4~X#}:z$O  
brought forward 接上頁   l9M#]*{  
budget 預算   "[%;B0J  
by-product 副產品   9\AEyaJFZ  
by-product sales 副產品銷售   nQ:ml  
capital 股本   mXxZM;P[  
capital income 資本收益   FBR$,j ;Y  
capital outlay 資本支出   zF[3%qZE:T  
capital stock 股本   A6@+gP<  
capital stock certificate 股票   Hv[d<ylO  
carried down 移後   pb=jvK  
carried forward 移下頁   g`%ED0aR  
cash 現金   o8~ f  
cash account 現金賬戶   XV74Fl  
cash in bank 存銀行現金   g\ 8#:@at  
cash on delivery 交貨收款   <7vIh0  
cash on hand 庫存現金   ,Hik(2 2  
cash payment 現金支付   aHBByH  
cash purchase 現購   c,6<7  
cash sale 現沽   hN>('S-cq  
cashier 出?#123;員   GCf._8;%  
cashiers check 本票   #Pb7EL#c  
certificate of deposit 存款單折   !~Hafn-1  
certificate of indebtedness 借據   n4ds;N3Hd  
certified check 保付支票   M3ecIVm8(  
certified public accountant 會計師   k7z(Gbzu   
charges 費用   "-0pz\a  
charge for remittances 匯水手續費   9pVf2|5hj  
charter 營業執照   H3 A]m~=3  
chartered accountant 會計師   b9
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chattles 動產   (&9DB   
check 支票   k#8S`W8^  
che stub 支票存根   Y(#d8o}}#  
closed account 己結清賬戶   $Nt=gSWw5  
closing 結算   *@-q@5r}
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closing entries 結賬紀錄   eZ8Y"i\!y  
closing stock 期末存貨   !7O=<  
closing the book 結賬   NPB,q& Th  
columnar journal 多欄日記賬   7|h3.  
combination 聯合   SXHru Z  
commission 佣金   R`I8Ud4=  
commodity 商品   C:tSCNH[  
common stock 普通股   P+*rWJ8gQ  
company 公司   ?1-n\ka  
compensation 賠償   Q70**qm  
compound interest 複利   Lyf? V(S  
consignee 承銷人   6k@%+<1  
consignment 寄銷   eI/\I:G{f  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   +(I`@5  
consolidated profit and loss account 合併損益表   eB(S+p?  
consolidation 合併   h+zkVRyA  
construction cost 營建成本   UtW "U0
A  
construction revenue 營建收入   Z3X&<Y5  
contract 合同   l ))~&  
control account 統制賬戶   J^s<x#C  
copyright 版權   _Cv[`e.  
corporation 公司    MrKU,-  
cost 成本   K=!ZI/+ju  
cost accounting 成本會計   t[f9Z  
cost of labour 勞工成本   0aTEJX$iZ  
cost of production 生產成本   ^H\-3/si*  
cost of manufacture 製造成本   < WHs  
cost of sales 銷貨成本   y:hCBgc;`c  
cost price 成本價格   T;4gcJPn"M  
credit 貸方   JEm?26n X  
credit note 收款通知單   w{:Oa7_A  
creditor 債權人   !"Oj$c -  
crossed check 橫線支票   xu_XX#9?b  
current account 往來活期賬戶   |ZST Y}RXA  
current asset 流動資產   _ RT"1"r  
current liability 流動負債   'sjJSc  
current profit and loss 本期損益   P$(iB.&  
debit 借方   {g!exbVf  
debt 債務   |;Se$AdT#  
debtor 債務人   9(N)MT5F  
deed 契據   z2s|.M]&-D  
deferred assets 遞延資產   r0?hX  
deferred liabilities 遞延負債   )/+eLRN5G  
delivery 交貨   {>UMw>T[  
delivery expense 送貨費   Jc"$p\ $-  
delivery order 出貨單   +EiUAs~H  
demand draft 即期匯票   :,}:c%-^"  
demand note 即期票據   yqVaA 'w5  
demurrage charge 延期費   Zjp5\+hHV  
deposit 存款   ku[=QsMv  
deposit slip 存款單   k^dCX+  
depreciation 折舊   %<ptkZK#  
direct cost 直接成本   KWigMh\r  
direct labour 直接人工   #*>7X>,J  
director 董事   |b
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discount 折扣   r"u(!
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discount on purchase 進貨折扣   c &Su d, &  
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