[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。   \hZye20  
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acceptance 承兌   ~2O1$ou  
account 賬戶   v[<;z(7Qk  
accountant 會計員   q
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accounting 會計   \!zM4ppr  
accounting system 會計制度   3mT6HGSKR  
accounts payable 應付賬款   -8z@FLUK-  
accounts receivable 應收賬款   !~te&ccPE  
accumulated profits 累積利益   {r_x\VC=p  
adjusting entry ?#123;整記錄   6&6t=  
adjustment ?#123;整   h4=7{0[  
administration expense 管理費用   i:
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advances 預付   5N$O  
advertising expense 廣告費   jKp79].  
agency 代理   j9*5Kj  
agent 代理人   kD#hfYs)i  
agreement 契約   4Vv$bbu+  
allotments 分配數   8-FW'bA  
allowance 津貼   0134mw%jk  
amalgamation 合併   iV.j!H7o  
amortization 攤銷   7rIEpN>*  
amortized cost 應攤成本   WJii0+8e  
annuities 年金   "\rR0V!wA  
applied cost 已分配成本   o| 9Mj71  
applied expense 已分配費用   2I0Zr;\f  
applied manufacturing expense 己分配製造費用   $TFWum9wO  
apportioned charge 攤派費用   @H8CU!J  
appreciation 漲價   Pk)H( ,  
article of association 公司章程   3EA`]&d>  
assessment 課稅   }!jn%@_y@  
assets 資產   :-e[$6}S  
attorney fee 律師費   MmD1@fW32#  
audit 審計   !^qpV7./l  
auditor 審計員   $zJ!L  
average 平均數   P@8S|#LpZ  
average cost 平均成本   @'JA3V}  
bad debt 壞賬   Tr"Bz!  
balance 餘額   m& +V@H  
balance sheet 資產負債表   5.F/>?<  
bank account 銀行賬戶   2t:CK  
bank balance 銀行結存   Wrs6t  
bank charge 銀行手續費   @K}Bll.E  
bank deposit 銀行存款   6:AZZF1  
bank discount 銀行貼現   ;#E
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bank draft 銀行匯票   PG3,MCf:  
bank loan 銀行借款   pRFlmg@/}  
bank overdraft 銀行透支   $DhW=(YM_a  
bankers acceptance 銀行承兌   8RU91H8fE  
bankruptcy 破產   -5MQ/ujQ  
bearer 持票人   NJPp6RZ%  
beneficiary 受益人   +lw*/\
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bequest 遺產   SVqKG+{My  
bill 票據   ^d!I{ y#  
bill of exchange 匯票   $Sc;
  
bill of lading 提單   K# BZ Jcb  
bills discounted 貼現票據   h:{^&d a  
bills payable 應付票據   x1`zD*{  
bills receivable 應收票據   HKG8X="  
board of directors 董事會   !'8jy_<9  
bonds 債券   xv0y?#`z  
bonus 紅利   Q=F^Y f  
book value 賬面價值   D@`"99z  
bookkeeper 簿記員   t^8|t(Lq  
bookkeeping 簿記   ivJTE  
branch office general ledger 支店往來賬戶   }Ih5`$   
broker 經紀人   |!uC [=  
brought down 接前   cb%ML1c  
brought forward 接上頁   o3a%u
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budget 預算   {h~<!
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by-product 副產品   >W^)1E,Qh  
by-product sales 副產品銷售   QUz_2rN^  
capital 股本   x(y=.4Yf+  
capital income 資本收益   k;pU8y6Y  
capital outlay 資本支出   #
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capital stock 股本   gwN y
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capital stock certificate 股票   T,5(JP(h3  
carried down 移後   e/F+Tf  
carried forward 移下頁   z i3gE$7  
cash 現金   LqoH]AcN  
cash account 現金賬戶   8o[+>W  
cash in bank 存銀行現金   D<(VP{,G  
cash on delivery 交貨收款   XseP[  
cash on hand 庫存現金   ky@DH(^>  
cash payment 現金支付   gutf[Ksu  
cash purchase 現購   Jb]22]  
cash sale 現沽   _QiGrC  
cashier 出?#123;員   b0yNc:  
cashiers check 本票   (V#*}eGy  
certificate of deposit 存款單折   s Vg89I&  
certificate of indebtedness 借據   1-?TjR  
certified check 保付支票   rwY{QBSf  
certified public accountant 會計師   uAv'%/  
charges 費用   . /~#  
charge for remittances 匯水手續費   o`7B@]  
charter 營業執照   Zie t-@}  
chartered accountant 會計師   trM)&aQto  
chattles 動產   \zV'YeG  
check 支票   );L +)UV  
che stub 支票存根   7` IO mTk  
closed account 己結清賬戶   T*zy^we  
closing 結算   jn#Ok@tZ  
closing entries 結賬紀錄   1eMaKT_=  
closing stock 期末存貨   zmh5x{US1  
closing the book 結賬    b~Oc:  
columnar journal 多欄日記賬   w"A%@<V3Ec  
combination 聯合   5c -'m?k  
commission 佣金   8AIAv_ g  
commodity 商品   UjH+BC+9`b  
common stock 普通股   6|ENDd[  
company 公司   6x"|,,&MD0  
compensation 賠償   `sJv?  
compound interest 複利   D]WU,a[$Bc  
consignee 承銷人   l5,}yTUta  
consignment 寄銷   rI4N3d;C  
consignor 寄銷人   meR5E?Fm  
consolidated balance sheet 合併資產負債表   
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consolidated profit and loss account 合併損益表   5vjtF4}7!  
consolidation 合併   JsbH'l  
construction cost 營建成本   MI*@^{G  
construction revenue 營建收入  
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contract 合同   r_e]sOCb  
control account 統制賬戶   Ub<^;Du5  
copyright 版權   :qO)^~x  
corporation 公司   I=o/1:[-  
cost 成本   h!~u^Z.7<  
cost accounting 成本會計   C_ (s  
cost of labour 勞工成本   5.FAuzz  
cost of production 生產成本   7g
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cost of manufacture 製造成本   =Btmi  
cost of sales 銷貨成本   cO/.(KBF  
cost price 成本價格   %XK<[BF  
credit 貸方   `~{0  
credit note 收款通知單   -'Y
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creditor 債權人   6sl2vHzA  
crossed check 橫線支票   !UW{xHu  
current account 往來活期賬戶   EPL"H:o5%<  
current asset 流動資產   =%$BFg1a(  
current liability 流動負債   tCirdwmg  
current profit and loss 本期損益   +*P;Vb6D  
debit 借方   !nyUAZ9 :  
debt 債務   3M<T}>  
debtor 債務人   e8$OV4X  
deed 契據   wNhtw'E8  
deferred assets 遞延資產   5sK1rDN  
deferred liabilities 遞延負債   L'$;;eM4  
delivery 交貨   WbDD9ZS  
delivery expense 送貨費   PR*qyELu  
delivery order 出貨單   'Z ,T,zW  
demand draft 即期匯票   &P3ep[]j  
demand note 即期票據   f1}b;JJTsv  
demurrage charge 延期費   Yeb-u+23  
deposit 存款   34Z$a{ w  
deposit slip 存款單   NlV,] $L1T  
depreciation 折舊   l/o 4bkV  
direct cost 直接成本   K18S j,]B  
direct labour 直接人工   /J`ZO$  
director 董事   pxi/ ]6p w  
discount 折扣   >ISN2Kn   
discount on purchase 進貨折扣   /6a617?9J  
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