[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。   K9gfS V>]  
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acceptance 承兌   0\Qqv7>  
account 賬戶   Q5/".x^@  
accountant 會計員   Bi)1*  
accounting 會計   do%6P^qA  
accounting system 會計制度   QVI4<Rxg  
accounts payable 應付賬款   B9n$8QS  
accounts receivable 應收賬款   2RidI&?c<  
accumulated profits 累積利益   3j(GcR9  
adjusting entry ?#123;整記錄   X)xQKkL0  
adjustment ?#123;整   {(AYs*5  
administration expense 管理費用   u-At k- 2M  
advances 預付   J(VJMS;_  
advertising expense 廣告費   < ppg$;  
agency 代理   ">lu8F  
agent 代理人   y'pAh dF  
agreement 契約   InM
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allotments 分配數   ;+`t[ go  
allowance 津貼   |28z4
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amalgamation 合併   6fQN F22E  
amortization 攤銷   ,l#Ev{  
amortized cost 應攤成本  
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annuities 年金   6+e@)[l.zc  
applied cost 已分配成本   $3|++ ?  
applied expense 已分配費用   )}1J.>5  
applied manufacturing expense 己分配製造費用   J"L+`i  
apportioned charge 攤派費用   _K3?0<=4  
appreciation 漲價   #)2'I`_E  
article of association 公司章程   AF>J8V  
assessment 課稅   YgCJ s;  
assets 資產   OW
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attorney fee 律師費   V.6h6B!vB  
audit 審計   pM=@  
auditor 審計員   |vw0:\/H  
average 平均數   t{| KL<d]  
average cost 平均成本   VChNDHiH  
bad debt 壞賬   u1xCn\  
balance 餘額   61HU_!A8S  
balance sheet 資產負債表   Q}2aBU.
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bank account 銀行賬戶   o nt8
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bank balance 銀行結存   _$]3&P  
bank charge 銀行手續費   #HpF\{{v  
bank deposit 銀行存款   8hZ+[E}  
bank discount 銀行貼現   x4Mq{MrWp  
bank draft 銀行匯票   x}$SB%9/  
bank loan 銀行借款   9^,MC&eb  
bank overdraft 銀行透支   UmcPpZ  
bankers acceptance 銀行承兌   Ds? @LE|  
bankruptcy 破產   fgK1+sW  
bearer 持票人   qR/~a  
beneficiary 受益人   d`q<!qFZh  
bequest 遺產   ]*|+06  
bill 票據   ) gbns'Z<  
bill of exchange 匯票   gE]6]L  
bill of lading 提單   L\)ssOuh  
bills discounted 貼現票據   sa$CCQ  
bills payable 應付票據   tAO,s ZW  
bills receivable 應收票據   Kur3Gf X  
board of directors 董事會   =VF
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bonds 債券   ~v"4;A6  
bonus 紅利   D^8]+2 r  
book value 賬面價值   >7i&(6L  
bookkeeper 簿記員   3DRJl,v  
bookkeeping 簿記   $L7Z_JD5  
branch office general ledger 支店往來賬戶   (3~h)vaJ  
broker 經紀人   {Z0(V"Q  
brought down 接前   r==d^  
brought forward 接上頁   9+H C
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budget 預算   Ut.%=o;
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by-product 副產品   A?i ~*#wE  
by-product sales 副產品銷售   U{/d dCf7  
capital 股本   q{T[|(!  
capital income 資本收益   uF,F<%d  
capital outlay 資本支出   X5@+M!`  
capital stock 股本   ,Ta k',  
capital stock certificate 股票   ])F*)U  
carried down 移後   D1hy:KkAv]  
carried forward 移下頁   T%74JRQ  
cash 現金   ""$vaqt  
cash account 現金賬戶   3/_rbPr  
cash in bank 存銀行現金   Q*4{2oQ  
cash on delivery 交貨收款   *\Z9=8yK  
cash on hand 庫存現金   U; -2)+  
cash payment 現金支付   IAy
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cash purchase 現購   E2dl
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cash sale 現沽   x*>@knP<-  
cashier 出?#123;員   hOFC8g  
cashiers check 本票   skrdL.5  
certificate of deposit 存款單折   W]Bc7JM]T+  
certificate of indebtedness 借據   )oqNQ'yZ  
certified check 保付支票   6mp8v`b  
certified public accountant 會計師   CjR!dh1w_  
charges 費用   gOiZ8K!  
charge for remittances 匯水手續費   tofX.oi+C$  
charter 營業執照   XZ%3PMq  
chartered accountant 會計師   uuHg=8(  
chattles 動產   T.bn~Z#f  
check 支票   m\zCHX#n  
che stub 支票存根   a]H &k$!c  
closed account 己結清賬戶   5&)T[Q X`  
closing 結算   TAL,(&[s  
closing entries 結賬紀錄  
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closing stock 期末存貨   5Z;iK(>IX  
closing the book 結賬   |L9p.q  
columnar journal 多欄日記賬   -@7?N6~qZx  
combination 聯合   l,fwF ua
 
commission 佣金   t@X{qm:%Z  
commodity 商品   c,>y1%V*S{  
common stock 普通股   ":v^Y 9  
company 公司   [0bp1S~  
compensation 賠償   DpCe_Vb%M  
compound interest 複利   Qg6tJ
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consignee 承銷人   %-?k [DL6  
consignment 寄銷   "2 \},o9  
consignor 寄銷人   L"8Z5VHA&&  
consolidated balance sheet 合併資產負債表   -%fc)y&$  
consolidated profit and loss account 合併損益表   g)!d03Qoy  
consolidation 合併   `.i #3P  
construction cost 營建成本   J]W? Vvv  
construction revenue 營建收入   vzX%x ul  
contract 合同   h 8<s(WR  
control account 統制賬戶   /07iQcT(  
copyright 版權   Cl6P,C  
corporation 公司   /np05XhEa  
cost 成本   zK_Q^M`  
cost accounting 成本會計   y$Fk0s*>  
cost of labour 勞工成本   |zbM$37?k  
cost of production 生產成本   %OJ"@ 6A  
cost of manufacture 製造成本   -e\OF3Td  
cost of sales 銷貨成本   5Vc
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cost price 成本價格   c( _R xLJ  
credit 貸方   kfY. 9$(d  
credit note 收款通知單   $~e55X'!+  
creditor 債權人   !c"EgP+  
crossed check 橫線支票   G>edJPfQ  
current account 往來活期賬戶   h e=A%s  
current asset 流動資產   g'+2bQ  
current liability 流動負債   XE'3p6  
current profit and loss 本期損益   s .@Szq  
debit 借方   `*o ko[\3  
debt 債務   x.9[c m-!  
debtor 債務人   FwE<_hq//  
deed 契據   U:AB%gr[  
deferred assets 遞延資產   i"0*)$ hW  
deferred liabilities 遞延負債   |J "\~%8  
delivery 交貨   V~_6t{L  
delivery expense 送貨費   hbe";(  
delivery order 出貨單   m2%n:  
demand draft 即期匯票   c8N pk<  
demand note 即期票據   # uy^AC$  
demurrage charge 延期費   N(e>]ui  
deposit 存款   = Rn  
deposit slip 存款單   ta@f NS4  
depreciation 折舊   VtzBYza  
direct cost 直接成本   \'r;1W  
direct labour 直接人工   wE-y4V e  
director 董事   CHi t{ @9  
discount 折扣   \j<aFOT(  
discount on purchase 進貨折扣   "yK)9F[9Mo  
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