[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。   3a}c'$F>_'  
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acceptance 承兌   PeLzZ'$ D  
account 賬戶   t\v~ A0  
accountant 會計員   PIoBKCJ  
accounting 會計   afu!.}4Ct  
accounting system 會計制度   X+N8r^&  
accounts payable 應付賬款   'e$8 IZm  
accounts receivable 應收賬款   ,,Ivey!kL  
accumulated profits 累積利益   m,}GP^<1i  
adjusting entry ?#123;整記錄   ]mC5Z6,1s  
adjustment ?#123;整   8_O?#JYi  
administration expense 管理費用   >LPIvmT4D?  
advances 預付   >9yy91H  
advertising expense 廣告費   .&8a ;Q?c  
agency 代理   [F{P0({%?  
agent 代理人   J: I@kM  
agreement 契約   b dC  
allotments 分配數   Q]$pg5O  
allowance 津貼   K `A8N  
amalgamation 合併   mHH>qW{`  
amortization 攤銷   ;0uiO.  
amortized cost 應攤成本   6* 0vUy*"  
annuities 年金   8]bLp  
applied cost 已分配成本   %u2",eHCB  
applied expense 已分配費用   T#[#w*w/  
applied manufacturing expense 己分配製造費用   oR3t vw.  
apportioned charge 攤派費用   lB8gD  
appreciation 漲價   eF' l_*  
article of association 公司章程   9kbczL^Y  
assessment 課稅   d'b9.ki\  
assets 資產   L@ejFXQg  
attorney fee 律師費   +jKu^f6  
audit 審計   Ue"pNjd|  
auditor 審計員   k<NxI\s8]  
average 平均數   K}'?#a(aX=  
average cost 平均成本   l 3 jlKB  
bad debt 壞賬   E Q:6R|L  
balance 餘額   *u< ZQq  
balance sheet 資產負債表   HK%W7i/k@  
bank account 銀行賬戶   %'S
[f  
bank balance 銀行結存   8`90a\t'Z  
bank charge 銀行手續費   Ry?f; s  
bank deposit 銀行存款   #u +~ ^M  
bank discount 銀行貼現   Nx E=^ v  
bank draft 銀行匯票   mU.c!|Y  
bank loan 銀行借款   Iyb_5 UmpF  
bank overdraft 銀行透支   !/=.~B  
bankers acceptance 銀行承兌   3e1P!^'\  
bankruptcy 破產   cmU>A721  
bearer 持票人   kv;P2:"|  
beneficiary 受益人   MIb[}w=  
bequest 遺產   p+dOw#  
bill 票據   q>5j (,6F  
bill of exchange 匯票   '|<S`,'#hg  
bill of lading 提單   ;WgUhA ;q  
bills discounted 貼現票據   2. v<pqn  
bills payable 應付票據   v-/vj/4>  
bills receivable 應收票據   !(Y,2{  
board of directors 董事會   2waPNb|  
bonds 債券    L|6I  
bonus 紅利   Cl{Ar8d}  
book value 賬面價值   'g3T'2"`5  
bookkeeper 簿記員   %Y>E   
bookkeeping 簿記   +[_3h9BK  
branch office general ledger 支店往來賬戶   ,i8
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broker 經紀人   |68k9rq  
brought down 接前   .8T0OQ4  
brought forward 接上頁   4S[UJ%  
budget 預算   (t@:dW  
by-product 副產品   bvZ:5M  
by-product sales 副產品銷售   M|fV7g  
capital 股本   <Y2$'ETD  
capital income 資本收益   8m=O408Q  
capital outlay 資本支出   e[0"x.gu  
capital stock 股本    WjCxTBI  
capital stock certificate 股票   EdkIT|c{  
carried down 移後   AWKJ@&pA9m  
carried forward 移下頁   J0oeCb  
cash 現金   _uX
b>V*8  
cash account 現金賬戶   *[|+5LVn  
cash in bank 存銀行現金   [m%]C  
cash on delivery 交貨收款   &b7_%,Bx
4  
cash on hand 庫存現金   $L?KNXHAF!  
cash payment 現金支付   w~ON 861  
cash purchase 現購   <HzL%DX  
cash sale 現沽   "Mhn?PTq  
cashier 出?#123;員   9y<h.T
 
cashiers check 本票   ]vP}K   
certificate of deposit 存款單折   Ks@cwY  
certificate of indebtedness 借據   K[LuvS  
certified check 保付支票   h9#)Eo  
certified public accountant 會計師   | L1+7  
charges 費用   I~&9c/&  
charge for remittances 匯水手續費   xV 2C4K  
charter 營業執照   R= F_U  
chartered accountant 會計師   MU(I#Prpe  
chattles 動產   RZ;s_16GQ  
check 支票   #<ST.f@*  
che stub 支票存根   c+ByEP4EG  
closed account 己結清賬戶   M.r7^9P  
closing 結算   Am_>x8z  
closing entries 結賬紀錄   Jazgn5  
closing stock 期末存貨   bI8uw|c  
closing the book 結賬   j@D,2B;  
columnar journal 多欄日記賬   N5h9){Mx  
combination 聯合   mt`CQz"_  
commission 佣金   OZnKJ<  
commodity 商品   p:z~>ca  
common stock 普通股   4+s6cQ]S`  
company 公司   x!\q69ndv  
compensation 賠償   ;i'[c`  
compound interest 複利   PP>6  
consignee 承銷人   nw0#gDI|  
consignment 寄銷   ]JV'z<  
consignor 寄銷人   nSC2wTH!1  
consolidated balance sheet 合併資產負債表   }v4dOGc?  
consolidated profit and loss account 合併損益表   x3Y)l1gh  
consolidation 合併   Y)+q[MZ R  
construction cost 營建成本   Dfa3&##{  
construction revenue 營建收入   \7"|'fz  
contract 合同   stBe ^C  
control account 統制賬戶   IA({R E  
copyright 版權   lM{fld  
corporation 公司   qq]Iy=  
cost 成本   y& 1@d+Lf  
cost accounting 成本會計   aR/?YKA  
cost of labour 勞工成本   [n Ps  
cost of production 生產成本   {G VA4=UAE  
cost of manufacture 製造成本   T9H*]LxK  
cost of sales 銷貨成本   i >s  
cost price 成本價格   Z>Mv$F"p:  
credit 貸方   9;?u
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credit note 收款通知單   oSC'b%  
creditor 債權人   7K:V<vX5  
crossed check 橫線支票   %&| uT  
current account 往來活期賬戶   $R1I( sJ  
current asset 流動資產   d%"XsbO  
current liability 流動負債   q*3keB;X  
current profit and loss 本期損益   *^~ =/:  
debit 借方   eY5mwJ0K  
debt 債務   U/QgO  
debtor 債務人   m(6d3P  
deed 契據   A>1$?A8Q  
deferred assets 遞延資產   .'gm2  
deferred liabilities 遞延負債   'in%Gii  
delivery 交貨   |uqI}6h.  
delivery expense 送貨費   Q>Zc eJ;  
delivery order 出貨單   Y}N\|*ye-  
demand draft 即期匯票   ]
f0'YLG  
demand note 即期票據   @we1#Vz.  
demurrage charge 延期費   <ak[`]  
deposit 存款   ]A'{DKR  
deposit slip 存款單   [eDrjf3m  
depreciation 折舊   bj`\;_oo  
direct cost 直接成本   Y(.e e%;,  
direct labour 直接人工   VTM* 1uXS>  
director 董事   At4\D+J{Vs  
discount 折扣   2Jd(@DcJ2C  
discount on purchase 進貨折扣   VP~2F E  
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