[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。   I<c@uXXV;!  
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acceptance 承兌   u/_Gq[Q,u  
account 賬戶   8oa)qaG1  
accountant 會計員   ;0;3BH A  
accounting 會計   ==nYe{2  
accounting system 會計制度   9!5b2!JL  
accounts payable 應付賬款   -E6Jf$  
accounts receivable 應收賬款   N )'8o}E  
accumulated profits 累積利益   ?hxK/%)  
adjusting entry ?#123;整記錄   6 M*b6  
adjustment ?#123;整   ;&K3[;a  
administration expense 管理費用   mgo'M W\  
advances 預付   |~ z8<  
advertising expense 廣告費   y=-{Q  
agency 代理   tceIA8d6  
agent 代理人   W"W@WG9X0  
agreement 契約   BHF{-z  
allotments 分配數   \H,V 9!B  
allowance 津貼   w/qQ(]n8  
amalgamation 合併   issT{&T  
amortization 攤銷   jAA'hA  
amortized cost 應攤成本   $eK8GMxZ#  
annuities 年金   Z~duJsH  
applied cost 已分配成本   T
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applied expense 已分配費用   NdM}xh  
applied manufacturing expense 己分配製造費用   enPzy:C  
apportioned charge 攤派費用   T^KCB\\<  
appreciation 漲價   R'vdk<  
article of association 公司章程   "CIpo/ebL  
assessment 課稅   `K$:r4/[  
assets 資產   %2^['8t#NH  
attorney fee 律師費   JOA%Y;`<#  
audit 審計   U,oD44  
auditor 審計員   |hu"5*  
average 平均數   @uQ%o%Ru6  
average cost 平均成本   w;lx:j!Vp$  
bad debt 壞賬   j%6|:o3G(  
balance 餘額   r0~7v1rG  
balance sheet 資產負債表   $ 1akI  
bank account 銀行賬戶   fGu5%T,  
bank balance 銀行結存   /IGrp
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bank charge 銀行手續費   6b-  
bank deposit 銀行存款   DH}s1mNMP  
bank discount 銀行貼現   ?whRlh  
bank draft 銀行匯票   ~|X99?P  
bank loan 銀行借款   #gxRTx  
bank overdraft 銀行透支   o%kSR ]V|  
bankers acceptance 銀行承兌   C\;;9  
bankruptcy 破產   _DNkdS [[  
bearer 持票人   W)6U6  
beneficiary 受益人   [{6&.v  
bequest 遺產   PiIp<fJd$  
bill 票據   b|X>3(  
bill of exchange 匯票   d_4n0Kh0  
bill of lading 提單   t:?<0yfp&  
bills discounted 貼現票據   9`LU=Xv/  
bills payable 應付票據   8r7/IGFg  
bills receivable 應收票據   f9h:"Dnzin  
board of directors 董事會   )a4E&D  
bonds 債券   G:E+s(x  
bonus 紅利   ]=$-B  
book value 賬面價值   9b{g+lMZo  
bookkeeper 簿記員   -L^0-g  
bookkeeping 簿記   dg!1wD  
branch office general ledger 支店往來賬戶   X+(aQ >y  
broker 經紀人   Y-}hNZn"{  
brought down 接前   TE*>a5C|  
brought forward 接上頁   ]1/W8
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budget 預算   $5q{vy  
by-product 副產品   Z'*G'/*  
by-product sales 副產品銷售   6E*Zj1KX  
capital 股本   1A,4Aw<  
capital income 資本收益   'W<a54T?z  
capital outlay 資本支出   GI'&g@?u  
capital stock 股本   30gZ_8C>}  
capital stock certificate 股票   `4"y#Z  
carried down 移後   D{&+7C:8.  
carried forward 移下頁   0ER6cTo-t  
cash 現金   uK"$=v6|  
cash account 現金賬戶   (HTk;vbZm  
cash in bank 存銀行現金    d'**wh,  
cash on delivery 交貨收款   .@x"JI>;  
cash on hand 庫存現金   2vW,.]95M  
cash payment 現金支付   @=aq&gb  
cash purchase 現購   +e{d
jp@m  
cash sale 現沽   d-A%ZAkE]  
cashier 出?#123;員   OTy4"%  
cashiers check 本票   -\sKSY5{R  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   &CPe$'FYI  
certified check 保付支票   ]R2Z
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certified public accountant 會計師   #!<+:y'S?  
charges 費用   g-TX;(  
charge for remittances 匯水手續費   5 \.TZMB  
charter 營業執照   j*3sjOoC  
chartered accountant 會計師   lHj7O&+  
chattles 動產   Wb}0-U{S'  
check 支票   *$WiJ3'(m  
che stub 支票存根   ['9OGV\  
closed account 己結清賬戶   )Or:wFSMq  
closing 結算   <R]Wy}2-  
closing entries 結賬紀錄   &bOodkOb  
closing stock 期末存貨   o^.s!C% j  
closing the book 結賬   tM?I()Y&P  
columnar journal 多欄日記賬   OU Yb-  
combination 聯合   PauFuzPP  
commission 佣金   D$
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commodity 商品   y(p: )Iv  
common stock 普通股   N;Gf,pE  
company 公司   !gA^$(=:"  
compensation 賠償   hTNYjXj  
compound interest 複利   1<Ztk;$A
 
consignee 承銷人   -7Y'6''~W.  
consignment 寄銷   D4x'  
consignor 寄銷人   ` A}{ I}xq  
consolidated balance sheet 合併資產負債表   5SP
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consolidated profit and loss account 合併損益表   ph$&f0A6Xc  
consolidation 合併   qz_TcU'  
construction cost 營建成本   S+\Mt+o  
construction revenue 營建收入   f*R_\  
contract 合同   n6-!@RYr  
control account 統制賬戶   & hM,b!R|  
copyright 版權   $K>d\{@+7  
corporation 公司   {<V|Gr  
cost 成本   ,:Y=,[n  
cost accounting 成本會計   8aM% 9OU  
cost of labour 勞工成本   mrBhvp""  
cost of production 生產成本   EXM/>PG  
cost of manufacture 製造成本   oY#XWe8Om  
cost of sales 銷貨成本   w]}cB+C+l#  
cost price 成本價格   %L=h}U13  
credit 貸方   C (Bar#  
credit note 收款通知單   3By>t!~Q  
creditor 債權人   'kONb  
crossed check 橫線支票   I7-PF?  
current account 往來活期賬戶   ,?skJ  
current asset 流動資產   C&MqU j"]  
current liability 流動負債   :ftyNaq'  
current profit and loss 本期損益   7*8nUq  
debit 借方   &wWGZ~T  
debt 債務   fVe-esAw  
debtor 債務人   j?` D\LZhf  
deed 契據   C@:N5},]  
deferred assets 遞延資產   xVmUmftD  
deferred liabilities 遞延負債  
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delivery 交貨   q|Tk+JH{5  
delivery expense 送貨費   FU3IK3}  
delivery order 出貨單   Q?'W >^*J  
demand draft 即期匯票   <PA$hTYM  
demand note 即期票據   _:z
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demurrage charge 延期費   Iw-6Z+ 94  
deposit 存款   &[\arwe)  
deposit slip 存款單   gM/_:+bT>P  
depreciation 折舊   kJ:5msKwC  
direct cost 直接成本   G}O
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direct labour 直接人工   {>qrf:  
director 董事   u=N;P  
discount 折扣   6Yi,%#  
discount on purchase 進貨折扣   sg~/RSJ3  
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