[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。   p2t04p!  
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acceptance 承兌   !vRZh('R  
account 賬戶   H#;*kc a4  
accountant 會計員   llX `  
accounting 會計   o&%v"#H2  
accounting system 會計制度   0g|5s  
accounts payable 應付賬款   (M$>*O3SR  
accounts receivable 應收賬款   o|z@h][(l(  
accumulated profits 累積利益   k
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adjusting entry ?#123;整記錄   Hh=fv~X  
adjustment ?#123;整   ,7) hrA$(  
administration expense 管理費用   xLoQ0rt 6  
advances 預付   Nv36#^Z  
advertising expense 廣告費   !KK
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agency 代理   T&]-p:mg^  
agent 代理人   ur'<8pDb$  
agreement 契約   {P~rf&Ee  
allotments 分配數   j;coPehB  
allowance 津貼  
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amalgamation 合併   eZT8gKbjJ)  
amortization 攤銷   ;Hk3y+&]a  
amortized cost 應攤成本   UcQ]n0J=Z  
annuities 年金   %hYgG;22  
applied cost 已分配成本   U0j>u*yE  
applied expense 已分配費用   PZ8,E{V  
applied manufacturing expense 己分配製造費用   7<WS@-2I#  
apportioned charge 攤派費用   \ M\7k5$  
appreciation 漲價   B1nm?E 0i  
article of association 公司章程   $-1ajSVJ  
assessment 課稅   g[pU5%|"[  
assets 資產   BM /FOY;  
attorney fee 律師費   tjXg  
audit 審計   a&b/C*R_  
auditor 審計員   t7F0[E'=5\  
average 平均數   *%KIq/V  
average cost 平均成本   96V8R
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bad debt 壞賬   <>\|hno}  
balance 餘額   u)r/#fUZ  
balance sheet 資產負債表   zG='U  
bank account 銀行賬戶   '|ntwK*f  
bank balance 銀行結存   zT,@PIC(  
bank charge 銀行手續費   c HFW"g78  
bank deposit 銀行存款   Yt
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bank discount 銀行貼現   ,jg #^47I  
bank draft 銀行匯票   hTn"/|_SW  
bank loan 銀行借款   xc}[q`vK  
bank overdraft 銀行透支   b Or11?
 
bankers acceptance 銀行承兌   a4^hC[a  
bankruptcy 破產   iLSUz j`  
bearer 持票人   JL87a^ro  
beneficiary 受益人   (t@)`N{  
bequest 遺產   9t\14tVwx  
bill 票據   "t4z)j;  
bill of exchange 匯票   qK%N{ro[{?  
bill of lading 提單   8+oc4~!A@n  
bills discounted 貼現票據   ; D
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bills payable 應付票據   ?l6yLn5si^  
bills receivable 應收票據   *b) (-#w3  
board of directors 董事會   }VJ>}i*  
bonds 債券   &EV%g6  
bonus 紅利   c2g
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book value 賬面價值    ZNw|5u^N  
bookkeeper 簿記員   {"Sv~L|J;  
bookkeeping 簿記   7Fo^:"  
branch office general ledger 支店往來賬戶   aF?_V!#cT  
broker 經紀人   ,V9qiu=m   
brought down 接前   *bFWNJ}`q  
brought forward 接上頁   ZzE(S  
budget 預算   }kmAUaa,Z  
by-product 副產品   [IOI&`?D  
by-product sales 副產品銷售   |=IJ^y(x|  
capital 股本   F!#)l*OX;  
capital income 資本收益   wGLMLbj5  
capital outlay 資本支出   ENhLonMeV  
capital stock 股本   R&W%E%uj  
capital stock certificate 股票   3:jxr  
carried down 移後   xFp$JN  
carried forward 移下頁   V"4L=[le  
cash 現金   Ql5bjlQdO  
cash account 現金賬戶   85&7WAco"B  
cash in bank 存銀行現金   }>@SyE'Q  
cash on delivery 交貨收款   Gn 9oInY1  
cash on hand 庫存現金   j%'2^C8  
cash payment 現金支付   [x{$f7CEh  
cash purchase 現購   BT[|f[ 1  
cash sale 現沽   ASy?^Jrs5  
cashier 出?#123;員   %^lD  
cashiers check 本票   +C!GV.q[  
certificate of deposit 存款單折   )KFxtM-  
certificate of indebtedness 借據   }b54 O\,  
certified check 保付支票   *.nSv@F  
certified public accountant 會計師   l3b=
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charges 費用   [6l0|Y  
charge for remittances 匯水手續費   Gz{%Z$A~o  
charter 營業執照   n! 5(Z5=  
chartered accountant 會計師   f{VV U/$  
chattles 動產   lGYW[0dy  
check 支票   ^)]U5+g?  
che stub 支票存根   3mU~G}ig  
closed account 己結清賬戶   /A0_#g:2*#  
closing 結算   QD%xmP  
closing entries 結賬紀錄   ~vDa2D<9%  
closing stock 期末存貨   }6a}8EyFP  
closing the book 結賬   %N&.B  
columnar journal 多欄日記賬   | I:@:  
combination 聯合   DQ+6VPc^o  
commission 佣金   u4FD}nV  
commodity 商品   .:&`PaMt  
common stock 普通股   nyPeN?-  
company 公司   )lLeL#]FLO  
compensation 賠償   fmK~
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compound interest 複利   ~-vCY  
consignee 承銷人   {K+f&75  
consignment 寄銷   fD[O tc  
consignor 寄銷人   DQK?y=vf  
consolidated balance sheet 合併資產負債表   t!3s@  
consolidated profit and loss account 合併損益表   KJyCfMH&:@  
consolidation 合併   RYCiO,+  
construction cost 營建成本   G8vDy1`q6  
construction revenue 營建收入   sDNWB _~  
contract 合同   (8m_GfT  
control account 統制賬戶   %2dzx[s  
copyright 版權   PY_8*~Z  
corporation 公司   bj@sci(1?  
cost 成本   E`_T_O=P  
cost accounting 成本會計   BhDg\oxZ  
cost of labour 勞工成本   &G_#=t&  
cost of production 生產成本   #b*4v&<  
cost of manufacture 製造成本   P]n0L4c  
cost of sales 銷貨成本   )e5=<'f1  
cost price 成本價格   {E%c%zzQ  
credit 貸方    &ox  
credit note 收款通知單   ',g%L_8Sq  
creditor 債權人   2F*>&n&Db7  
crossed check 橫線支票   |oU I2<"  
current account 往來活期賬戶    t* Ct*  
current asset 流動資產   ;SI (5rS?  
current liability 流動負債   Nzgi)xX0HX  
current profit and loss 本期損益   rzHBop-8  
debit 借方   KwHN c\\  
debt 債務   0<v5_pB  
debtor 債務人   &c!6e<o[p  
deed 契據   94&t0j_  
deferred assets 遞延資產   y}oA!<#3  
deferred liabilities 遞延負債   *K_8=TIA*  
delivery 交貨   F-zIzzb&O  
delivery expense 送貨費   \E,2VM@6  
delivery order 出貨單   }=v4(M`%  
demand draft 即期匯票   V-#JV@b  
demand note 即期票據   ppn  8  
demurrage charge 延期費   qdZ ^D  
deposit 存款   }v}F8}4  
deposit slip 存款單   ZqrS]i@$  
depreciation 折舊   u-&V, *3l  
direct cost 直接成本   sAU%:W{  
direct labour 直接人工   D~ 3@v+d  
director 董事   -h7ssf'u[  
discount 折扣   zAM9%W2v_  
discount on purchase 進貨折扣   Nb:j]U  
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