[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。   %M`|0g}!  
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acceptance 承兌   ~zm/n,Epb  
account 賬戶   z!3Z^d`  
accountant 會計員   -:~`g*3#  
accounting 會計   8m1zL[.8g  
accounting system 會計制度   KPR{5  
accounts payable 應付賬款   M:I,j  
accounts receivable 應收賬款   # #s!-.T  
accumulated profits 累積利益    ;et Q  
adjusting entry ?#123;整記錄   j2P|cBXu  
adjustment ?#123;整   jSVO$AW~C  
administration expense 管理費用   'I<j`)4`d  
advances 預付   ReE3742@  
advertising expense 廣告費   OeAPBhTmFj  
agency 代理   4O`h%`M  
agent 代理人   /y!Vs`PZ!  
agreement 契約   :_aY:`  
allotments 分配數   ^=W&p%Y(!  
allowance 津貼   CYn}wkz  
amalgamation 合併   N|~&Q!A&  
amortization 攤銷   ]bR'J\Fwl  
amortized cost 應攤成本   SW; bE  
annuities 年金   RdDcMZ  
applied cost 已分配成本   .lFSFJ??  
applied expense 已分配費用   p!a%*LfND  
applied manufacturing expense 己分配製造費用   P\AH9#
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apportioned charge 攤派費用   V8sY7QK=  
appreciation 漲價   %nCUct@c  
article of association 公司章程   J6%op{7/  
assessment 課稅   x$Oz0[  
assets 資產   '" tieew  
attorney fee 律師費   :R Q[(zD]  
audit 審計   7_3O]e[8  
auditor 審計員    vXvV5Oq  
average 平均數   GM Nb;D(>K  
average cost 平均成本   kb:C>Y8!sC  
bad debt 壞賬   UQR"wUiiV  
balance 餘額   4eEs_R   
balance sheet 資產負債表   G;m"ao"2  
bank account 銀行賬戶   OL'=a|g|c  
bank balance 銀行結存   :mrGB3x{  
bank charge 銀行手續費   iN*>Z(b"  
bank deposit 銀行存款   kW~F*  
bank discount 銀行貼現    %aKkk)s  
bank draft 銀行匯票   5oKc=iX_3  
bank loan 銀行借款   2o$8CR;  
bank overdraft 銀行透支   +o3g]0  
bankers acceptance 銀行承兌   Z:v1?v  
bankruptcy 破產   H_j<%VW  
bearer 持票人   |gVO Iq  
beneficiary 受益人   J:u|8>;  
bequest 遺產   nAg(lNOWN  
bill 票據   f UIs(}US  
bill of exchange 匯票   ~ YK<T+  
bill of lading 提單   #{M -3  
bills discounted 貼現票據   }j?S?=;m=  
bills payable 應付票據   o.5j@dr  
bills receivable 應收票據  
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board of directors 董事會   c7F&~RLC  
bonds 債券   c6HU'%v  
bonus 紅利   (<l2 ^H  
book value 賬面價值   <J)A_Kx[57  
bookkeeper 簿記員   kOCxIJ!Xp=  
bookkeeping 簿記   8w&rj-  
branch office general ledger 支店往來賬戶   nIjQLx  
broker 經紀人   9NP l]iA)  
brought down 接前   Q 8rtZ  
brought forward 接上頁   Oi0;.<kX  
budget 預算   j
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by-product 副產品   cDiz!n*.q  
by-product sales 副產品銷售   $5b|@  
capital 股本   0 MIMs#  
capital income 資本收益   JF*g!sV%  
capital outlay 資本支出   lX*;KHT)  
capital stock 股本   m GhJn  
capital stock certificate 股票   .m?~TOR  
carried down 移後   ]M(mq`K  
carried forward 移下頁   SR& mHI-f0  
cash 現金   sAoM=n}!  
cash account 現金賬戶   f~F ehN7  
cash in bank 存銀行現金   =%\6}xPEl<  
cash on delivery 交貨收款   $3'+V_CZ3  
cash on hand 庫存現金   u-{l,p_H  
cash payment 現金支付   Z0eB
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cash purchase 現購   EY
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cash sale 現沽   4Aew )   
cashier 出?#123;員   ~(j'a!#Vvk  
cashiers check 本票   ^\&g
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certificate of deposit 存款單折   X|`,AKJit  
certificate of indebtedness 借據   F2$bUY  
certified check 保付支票   ;_/q>DR>,3  
certified public accountant 會計師   q|X4[E|{Q  
charges 費用   yCIgxPv|7  
charge for remittances 匯水手續費   8-a6Q
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charter 營業執照   4n H91Z9=  
chartered accountant 會計師   k|3(dXLG  
chattles 動產   r0deBRM  
check 支票   oqba:y;AR  
che stub 支票存根   WcwW@cY7\  
closed account 己結清賬戶   em[F|  
closing 結算   6b70w @P!  
closing entries 結賬紀錄   Ue#yDTjc  
closing stock 期末存貨   J md ?  
closing the book 結賬   Bh,)5E^m  
columnar journal 多欄日記賬   SrtVoe[  
combination 聯合   *ZR@z80i  
commission 佣金   c^Jgr(Ow  
commodity 商品   
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common stock 普通股   RLz`aBT  
company 公司   .'b3iG&  
compensation 賠償   L4pjh&+8  
compound interest 複利   iM|"H..  
consignee 承銷人    d^5SeCs6  
consignment 寄銷   (} X?v`Y^W  
consignor 寄銷人   iW@Vw{|i I  
consolidated balance sheet 合併資產負債表   {!1n5a3" 1  
consolidated profit and loss account 合併損益表   Q 95
 
consolidation 合併   -;)SER3Wq4  
construction cost 營建成本   ]cqZ!4?_  
construction revenue 營建收入   V$<G)dwUG5  
contract 合同   kbYg4t]FH  
control account 統制賬戶   z8(R.TB  
copyright 版權   F|Dz]ar  
corporation 公司   /QXs-T}d  
cost 成本   NhK(HTsvK  
cost accounting 成本會計   As'M39*V  
cost of labour 勞工成本   QHzX 5$IM  
cost of production 生產成本   k,R~oSA'n  
cost of manufacture 製造成本   )fMX!#KP  
cost of sales 銷貨成本   gn W~KLqH  
cost price 成本價格   {QS@Ugf  
credit 貸方   W,/C?qFp  
credit note 收款通知單   dA)4(0o8fD  
creditor 債權人   "
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crossed check 橫線支票   !^l4EL5#  
current account 往來活期賬戶   Gr#rM/AfCK  
current asset 流動資產   @yn^6cE  
current liability 流動負債   :@>br+S  
current profit and loss 本期損益   j t`p<gI  
debit 借方   TFC!u0Y"$  
debt 債務   22/?JWL>  
debtor 債務人   sL7`=a.&T  
deed 契據   C*s0r;  
deferred assets 遞延資產   UiK+c30FU  
deferred liabilities 遞延負債   L.0} UXd  
delivery 交貨   #HM\a  
delivery expense 送貨費   F%.9fUo  
delivery order 出貨單   L_gsG|xX  
demand draft 即期匯票   '!fFI1s  
demand note 即期票據   9O=05CQ  
demurrage charge 延期費   PF'5z#] NP  
deposit 存款   RC8)f8 n  
deposit slip 存款單   $uUb$8Bu  
depreciation 折舊   B)*#g  
direct cost 直接成本   !HR2Rfl  
direct labour 直接人工   F/h:&B:;  
director 董事  
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discount 折扣   @r/Id
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discount on purchase 進貨折扣   *K}z@a_  
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