[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。   |uQn|"U4  
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acceptance 承兌   !XgQJ7y_Z  
account 賬戶   U=haXx4N  
accountant 會計員   fap|SMGt  
accounting 會計   FX7Cjo
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accounting system 會計制度   'sm[CNzS  
accounts payable 應付賬款   R7E]*:0}  
accounts receivable 應收賬款   rtB|N-  
accumulated profits 累積利益   4'+d"Ok  
adjusting entry ?#123;整記錄   lEO?kn.:z  
adjustment ?#123;整   ;el]LnV!O  
administration expense 管理費用   HO266M  
advances 預付   T$gkq>!j<E  
advertising expense 廣告費   G*)s%2c>h  
agency 代理   9>A-$a4R>  
agent 代理人   ]}nu9z<  
agreement 契約   7^kH8qJ)  
allotments 分配數   ^z[_U}N\}  
allowance 津貼   QT`fix{  
amalgamation 合併   &M0o&C-1/  
amortization 攤銷   |x1
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amortized cost 應攤成本   fl!mYCPv  
annuities 年金   ?,WUJH?^  
applied cost 已分配成本   O"@?U  
applied expense 已分配費用   &E.OyqGZV  
applied manufacturing expense 己分配製造費用   %3]3r*e&5  
apportioned charge 攤派費用   fswZM\@  
appreciation 漲價   @;||peU  
article of association 公司章程   NJ >I%u*  
assessment 課稅   bcq@N  
assets 資產   UqD5 A~w  
attorney fee 律師費   Nawp t%  
audit 審計   5|yZEwq  
auditor 審計員   'jh2**i 34  
average 平均數   l9]o\JFXk  
average cost 平均成本   bq:wEMM4s  
bad debt 壞賬   o:Ln._bj  
balance 餘額   *}+R {  
balance sheet 資產負債表   ~&lQNl3`m6  
bank account 銀行賬戶   @; W<dJ<X  
bank balance 銀行結存   k%"$$uo  
bank charge 銀行手續費   '"Bex`  
bank deposit 銀行存款    =Ov9Kf  
bank discount 銀行貼現   TAXd,z N  
bank draft 銀行匯票   -Bl/4p  
bank loan 銀行借款    UP\8w#~  
bank overdraft 銀行透支   ri_P;#lz  
bankers acceptance 銀行承兌   Xfj)gPt}  
bankruptcy 破產   Jm?l59bv v  
bearer 持票人   eT;AAGql  
beneficiary 受益人   EJO.'vQ  
bequest 遺產   }'u3U"9)  
bill 票據   D[V`^CTu  
bill of exchange 匯票   ERk kSTp  
bill of lading 提單  
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bills discounted 貼現票據   %wOOzp`  
bills payable 應付票據   #1MKEfv(~  
bills receivable 應收票據   O\%j56Bf  
board of directors 董事會   AzZi{Q ?  
bonds 債券   BeAk21xb  
bonus 紅利   IoQr+:_R  
book value 賬面價值   &Y 'z?N  
bookkeeper 簿記員   `hzd|GmX  
bookkeeping 簿記   MY&<)|v\  
branch office general ledger 支店往來賬戶  
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broker 經紀人   JFe4/ V  
brought down 接前   4 uShM0qa  
brought forward 接上頁   P;jlHZ9?O  
budget 預算   nZe\5`  
by-product 副產品   GX7VlI[  
by-product sales 副產品銷售   6!@0VI&P  
capital 股本   GM:,CJ?  
capital income 資本收益   M\I_{Q?_  
capital outlay 資本支出   `Rrr>vj  
capital stock 股本   D
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capital stock certificate 股票   ;.\g-`jb  
carried down 移後   OthG7+eF  
carried forward 移下頁   0xv\D0  
cash 現金   ohtT O]\  
cash account 現金賬戶   D^N[=q99&e  
cash in bank 存銀行現金   8:~b &>  
cash on delivery 交貨收款   fTTm$,f5N  
cash on hand 庫存現金   S3;lKr  
cash payment 現金支付   AYt*'Zeg!s  
cash purchase 現購   qZ#!CPHS  
cash sale 現沽   V):`&@  
cashier 出?#123;員   f7.m=lbe  
cashiers check 本票   ZH% we  
certificate of deposit 存款單折   >;m{{nj  
certificate of indebtedness 借據  
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certified check 保付支票   8*vFdoE_oO  
certified public accountant 會計師    70{RDj6{  
charges 費用   2f `&WUe  
charge for remittances 匯水手續費   L+7*NaPY*  
charter 營業執照    M'YJ"  
chartered accountant 會計師   L,6MF,vx  
chattles 動產   R^uc%onP  
check 支票   (p^S~Ax  
che stub 支票存根   |"_)zQ  
closed account 己結清賬戶   WBa /IM   
closing 結算   !W(`<d]68:  
closing entries 結賬紀錄   O6/xPeak  
closing stock 期末存貨   f7ZA837Un  
closing the book 結賬   (VEp~BW@-R  
columnar journal 多欄日記賬   ssPI$IRg!  
combination 聯合   H)\4=^  
commission 佣金   &eU3(F`.  
commodity 商品   2g0K76=Co:  
common stock 普通股   9 +t=|  
company 公司   |ebvx ?\  
compensation 賠償  
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compound interest 複利   @bE~@4mOu  
consignee 承銷人   #.o0m guU  
consignment 寄銷   Xh`"  
consignor 寄銷人   Nv
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consolidated balance sheet 合併資產負債表   Xty#vI  
consolidated profit and loss account 合併損益表   7pz\ScSe  
consolidation 合併   6vF/e#},  
construction cost 營建成本   y^SyhG,V[  
construction revenue 營建收入   {-J:4*`  
contract 合同   ,!hnm  
control account 統制賬戶   1c/ X  
copyright 版權   !M,h79NM  
corporation 公司   ]r!Qm
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cost 成本   ^B|YO8.v  
cost accounting 成本會計   t|<FA#  
cost of labour 勞工成本   [#>{4qY2  
cost of production 生產成本   (m/aV  
cost of manufacture 製造成本   T30Zk*V  
cost of sales 銷貨成本   Tn /Ut}]O  
cost price 成本價格   {!MVc<G.  
credit 貸方   Vli3>K&  
credit note 收款通知單   *<UGgnmLE  
creditor 債權人   vkuc8 li  
crossed check 橫線支票   ,& [7u9@  
current account 往來活期賬戶   i_NJ -K  
current asset 流動資產   <$Ztik1  
current liability 流動負債   IKo;9|2U  
current profit and loss 本期損益   h mds(lv7  
debit 借方   A*Rn<{U  
debt 債務   |UYED
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debtor 債務人   qrpb[)Ll  
deed 契據   Fav ^^vf*1  
deferred assets 遞延資產   4QO/ff[ o  
deferred liabilities 遞延負債   16?C@`S>  
delivery 交貨   "9%qbMB  
delivery expense 送貨費   JdO)YlM-  
delivery order 出貨單   `[OXVs,7"  
demand draft 即期匯票   /h7.oD8CU  
demand note 即期票據   LJj=]_  
demurrage charge 延期費   +v!v[qn  
deposit 存款   '
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deposit slip 存款單   !VFem~'d  
depreciation 折舊   K0oFPDJN  
direct cost 直接成本   xG8`'SNY  
direct labour 直接人工   K?[)E3  
director 董事   A=y"x$%-_  
discount 折扣   x~z_,':  
discount on purchase 進貨折扣   DRp&IP<  
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