[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'\,ZK5  
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acceptance 承兌   M2nU
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account 賬戶   7_J0[C!G  
accountant 會計員   g|j15&x  
accounting 會計    &t d   
accounting system 會計制度   = +H,}  
accounts payable 應付賬款   }4?z<.V  
accounts receivable 應收賬款   xrkR)~ E  
accumulated profits 累積利益   !:v7 SRUXb  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   >b8-v~o{  
administration expense 管理費用   {gzVbZ#  
advances 預付   5+t$4N+P  
advertising expense 廣告費   T-x }o  
agency 代理   (^58$IW71  
agent 代理人   'ZAIe7i&  
agreement 契約   z~ua#(z1S  
allotments 分配數   E0.o/3Gw6  
allowance 津貼   >uFFTik  
amalgamation 合併   (~fv;}}v  
amortization 攤銷   wGWv<<Qw"  
amortized cost 應攤成本   I~nz~U:ak  
annuities 年金   D#[<N  
applied cost 已分配成本   u[nLrEnD  
applied expense 已分配費用   7v}(R:*  
applied manufacturing expense 己分配製造費用   9xeg,
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apportioned charge 攤派費用   |gU)6}V@  
appreciation 漲價   &g]s@S|%  
article of association 公司章程   At&kW3(  
assessment 課稅   RL*b47,  
assets 資產   :es=T`("A8  
attorney fee 律師費   i/PL!'oq  
audit 審計   VF KFO9  
auditor 審計員   YUTI)&y  
average 平均數   2I
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average cost 平均成本   \5j#ad  
bad debt 壞賬   T=CJUla  
balance 餘額   Hxn#vAc  
balance sheet 資產負債表   xl9S=^`=  
bank account 銀行賬戶   }|wC7*^)  
bank balance 銀行結存   U[z2{\  
bank charge 銀行手續費   2SlI5+u  
bank deposit 銀行存款   o ^ 08<  
bank discount 銀行貼現   IA$=  
bank draft 銀行匯票   D'#,%4P,e\  
bank loan 銀行借款   55 =YM'5]  
bank overdraft 銀行透支   6=Sz5MC  
bankers acceptance 銀行承兌   7/iN`3Bz  
bankruptcy 破產   FytGg[#]  
bearer 持票人   0n\AUgVPF  
beneficiary 受益人   O^_CqT%  
bequest 遺產   d+"
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bill 票據   +}eK8>2  
bill of exchange 匯票   =h.` ey  
bill of lading 提單   <YrsS-9  
bills discounted 貼現票據   (px3o'lsh  
bills payable 應付票據   y2R\SL,  
bills receivable 應收票據   l< HnPR/  
board of directors 董事會   B7sBO6Z$J  
bonds 債券   2'Raj'2S4  
bonus 紅利   a%`L+b5-$  
book value 賬面價值   {U4{v=,!I  
bookkeeper 簿記員   ft~QV e!  
bookkeeping 簿記   2>f3nW  
branch office general ledger 支店往來賬戶   /?a9g>G%N  
broker 經紀人   xmtD0U1  
brought down 接前   r4 qs!(  
brought forward 接上頁   ?QtM|e  
budget 預算   !e+Sa{X  
by-product 副產品   1B$8<NCQ=?  
by-product sales 副產品銷售   'C@yJf  
capital 股本   n*TKzn4E  
capital income 資本收益   i8%Z(@_`  
capital outlay 資本支出   N|8^S  
capital stock 股本   g[;&_gL  
capital stock certificate 股票   Oq(FV[N7t  
carried down 移後   UJjtDV3@_g  
carried forward 移下頁   z?GtC{L9  
cash 現金   uE>m3Y(aP  
cash account 現金賬戶   Q |hBGH9:B  
cash in bank 存銀行現金   ,^jQBD4={  
cash on delivery 交貨收款   #%{  
cash on hand 庫存現金   IDdu2HNu  
cash payment 現金支付   .(s@{=  
cash purchase 現購   *2/6fhI[p  
cash sale 現沽   TQOJN  
cashier 出?#123;員   X@/X65=[  
cashiers check 本票   =@nW;PUZ  
certificate of deposit 存款單折   Q+'fTmT[,  
certificate of indebtedness 借據   e}s,WC2-  
certified check 保付支票   bPMf='F{r  
certified public accountant 會計師   I<"UQ\)  
charges 費用   ^ '_Fd  
charge for remittances 匯水手續費   lq?N>~PG  
charter 營業執照   xXJzE|)1h!  
chartered accountant 會計師   cW?6Iao  
chattles 動產   T0cm+|S  
check 支票   ^P`I"T d  
che stub 支票存根   YB4|J44Y  
closed account 己結清賬戶   4$4Tx9C  
closing 結算   F5{GMn;j  
closing entries 結賬紀錄   nO;ox*Bk+8  
closing stock 期末存貨   )ri'W <l  
closing the book 結賬   |aj]]l[@S  
columnar journal 多欄日記賬  
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combination 聯合   ~se ;L  
commission 佣金   (~(FQ:L%U  
commodity 商品   iztgk/(+G  
common stock 普通股   ncpA\E;ff^  
company 公司   gL1r"&^L  
compensation 賠償   K k^!P*#  
compound interest 複利   \2Kl]G(w%y  
consignee 承銷人   &m{~4]qWpM  
consignment 寄銷   Y"dTm;&  
consignor 寄銷人   L
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consolidated balance sheet 合併資產負債表   ]ed7Q3lq  
consolidated profit and loss account 合併損益表   lxB cO/  
consolidation 合併   v'Up& /(  
construction cost 營建成本   Ey_mK\'  
construction revenue 營建收入   7e{w,.ny!  
contract 合同   N8!e(YK_  
control account 統制賬戶   S Z &[o&H  
copyright 版權   W7 +Q&4Y  
corporation 公司   fQw|SW  
cost 成本   @s\}ER3  
cost accounting 成本會計   VD{_
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cost of labour 勞工成本   3>^B%qg6  
cost of production 生產成本   ^SS9BQ*m  
cost of manufacture 製造成本   QdIoK7J 9  
cost of sales 銷貨成本   oJI+c+e"  
cost price 成本價格   2XeNE[  
credit 貸方   Y1BxRd?D  
credit note 收款通知單   0b2;  
creditor 債權人   L)Da1<O  
crossed check 橫線支票   r?`7i'  
current account 往來活期賬戶   _$v$v$74^  
current asset 流動資產   d"+ _`d=`  
current liability 流動負債  
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current profit and loss 本期損益   {[+Q\<  
debit 借方   ],wzZhA  
debt 債務   l_2YPon  
debtor 債務人   ?!bWUVC)_  
deed 契據   |G)bnmi7  
deferred assets 遞延資產   RP wP4Z  
deferred liabilities 遞延負債   'b_SQ2+A  
delivery 交貨   w Qp{ z  
delivery expense 送貨費   +jp^  
delivery order 出貨單  
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demand draft 即期匯票   KpO%)M!/Z#  
demand note 即期票據   [wJl]i  
demurrage charge 延期費   %5<t3H"  
deposit 存款   nm<S #i*  
deposit slip 存款單   jLBwPI_g  
depreciation 折舊   =}W)%Hldr.  
direct cost 直接成本   vpk~,D07yR  
direct labour 直接人工   Uq2Qh@B  
director 董事   [_p&,$z8[  
discount 折扣   $7\hszjZ  
discount on purchase 進貨折扣   xCm`g{  
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