[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。   r,'O).7  
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acceptance 承兌   #8?^C]*{0  
account 賬戶   \graMu}-  
accountant 會計員   Ml`vx  
accounting 會計   9)ea.Gu
 
accounting system 會計制度   k,_i#9X  
accounts payable 應付賬款   X4I]9t\  
accounts receivable 應收賬款   6"%qv`.Fp  
accumulated profits 累積利益   TA)LPBG  
adjusting entry ?#123;整記錄   nPf'ee  
adjustment ?#123;整   /yK"t<p  
administration expense 管理費用   ,ep9V,+|  
advances 預付   l{EU_|q  
advertising expense 廣告費   =~,l4g\  
agency 代理   BED@?:U#h  
agent 代理人   #O|lfl>}  
agreement 契約   &z ksRX  
allotments 分配數   JK^[{1 JI  
allowance 津貼   oyQ0V94j  
amalgamation 合併   Mo|yv[(K,  
amortization 攤銷   )0|):g  
amortized cost 應攤成本   4K,''7N3  
annuities 年金   6Q$BUL}2?  
applied cost 已分配成本   zPBfiK_hV  
applied expense 已分配費用   `vEqj v  
applied manufacturing expense 己分配製造費用   CKC0{J8g  
apportioned charge 攤派費用    q)oN2-  
appreciation 漲價   PW^ 8;[\QP  
article of association 公司章程   5&(3A|P2  
assessment 課稅   t?.\|2  
assets 資產   pzSqbgfrQ  
attorney fee 律師費   nP u`;no  
audit 審計   Lh!z>IWjOG  
auditor 審計員   ?pKN'`  
average 平均數   *H*\gaSh  
average cost 平均成本   `]&*`9IK{  
bad debt 壞賬   `,m7xJZ?y  
balance 餘額   8r^j P.V  
balance sheet 資產負債表   f!!P  
bank account 銀行賬戶   xN"wF-s4?  
bank balance 銀行結存   ||fvKyKW>  
bank charge 銀行手續費   tQf
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bank deposit 銀行存款   a 8-;   
bank discount 銀行貼現   6`W|V+6|7  
bank draft 銀行匯票   /&QQ p3  
bank loan 銀行借款   %O_t`wz  
bank overdraft 銀行透支   jMq x   
bankers acceptance 銀行承兌   /=ACdJ  
bankruptcy 破產   <4$YO-:E  
bearer 持票人   g z`*
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beneficiary 受益人   )-)pYRlO  
bequest 遺產   #'iPDRYy  
bill 票據   c.-cpFk^L&  
bill of exchange 匯票   [yvt1:q  
bill of lading 提單   ##2`5i-x  
bills discounted 貼現票據   ?q6Z's[  
bills payable 應付票據   d/4ubf+$k  
bills receivable 應收票據   T NIst  
board of directors 董事會   sSy$(%  
bonds 債券   ;YM]K R;  
bonus 紅利   ? KF=W  
book value 賬面價值   %A=|'6)k2  
bookkeeper 簿記員   pMDH   
bookkeeping 簿記   mCK],TOA:  
branch office general ledger 支店往來賬戶   "Whwc   
broker 經紀人   *bU% @O
 
brought down 接前   WN1Jm:5YV  
brought forward 接上頁   "Ac~2<V  
budget 預算   ZGzc"r(r:#  
by-product 副產品   d["x= [f  
by-product sales 副產品銷售   i<Q&
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capital 股本   iA&oLu[y3  
capital income 資本收益   ^+URv  
capital outlay 資本支出   unJ iE!  
capital stock 股本   niQ+EAD  
capital stock certificate 股票   L1rAT  
carried down 移後   /!-J53K  
carried forward 移下頁   D|[/>x  
cash 現金   1O23"o5=  
cash account 現金賬戶   oFb\TiLu  
cash in bank 存銀行現金   K:uQ#W.&  
cash on delivery 交貨收款   @OY1`EuO  
cash on hand 庫存現金   ['?^>jfr  
cash payment 現金支付   !2#\| NJk  
cash purchase 現購   yr%yy+(.k  
cash sale 現沽   qT"drgpi3  
cashier 出?#123;員   @|E;}:?u  
cashiers check 本票   T0s35z9  
certificate of deposit 存款單折   m'3OGvd  
certificate of indebtedness 借據   ,YQ=Zk)w  
certified check 保付支票   9}.,2JE  
certified public accountant 會計師   pmoGudaRF  
charges 費用   T\)dt?Tv#\  
charge for remittances 匯水手續費   (I>HWRH  
charter 營業執照   +<GrRYbC  
chartered accountant 會計師   `!<x "xKu  
chattles 動產   bG"6pU  
check 支票    +jv}\Jt  
che stub 支票存根   FLK"| *A  
closed account 己結清賬戶   aD?# ,  
closing 結算   g%+ql[(4  
closing entries 結賬紀錄   @>+^W&  
closing stock 期末存貨   % N7gT*B:  
closing the book 結賬   ^dheJ]n=k  
columnar journal 多欄日記賬   $^] 9  
combination 聯合   =.VepX|?D  
commission 佣金   l&\tf`~  
commodity 商品   q|R+x7x  
common stock 普通股   !p-'t]  
company 公司   rf)PAdj|~  
compensation 賠償   >-UD]?>  
compound interest 複利   (6e!09P&  
consignee 承銷人   7E;>E9 '  
consignment 寄銷   TlM'g6SQS  
consignor 寄銷人   {bW"~
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consolidated balance sheet 合併資產負債表   LQ~L
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consolidated profit and loss account 合併損益表   A1mYkG)l  
consolidation 合併   "9)1K!tH  
construction cost 營建成本   n'! -Pv  
construction revenue 營建收入   qK<aZ%V  
contract 合同   H<v c\r  
control account 統制賬戶   }~myf\$  
copyright 版權   q2[+-B)m  
corporation 公司   5JO[+>  
cost 成本   >|v=Ba6R0  
cost accounting 成本會計   .@ 4QkG/  
cost of labour 勞工成本   #Y/97_2 xa  
cost of production 生產成本   (PRaiE  
cost of manufacture 製造成本   8W(<q|t  
cost of sales 銷貨成本   jK& Nkp  
cost price 成本價格   z:dXc  
credit 貸方   ztRWIkI q  
credit note 收款通知單   pI'8>_o  
creditor 債權人   #k"1wSx16  
crossed check 橫線支票   pA*D/P-  
current account 往來活期賬戶   ;:v]NZtc  
current asset 流動資產   |U8>:DEl  
current liability 流動負債   d,Hf-zJ%~  
current profit and loss 本期損益   R1]v}f_I"  
debit 借方   ;m-6.AV  
debt 債務   113Z@F  
debtor 債務人   (2\li{$e  
deed 契據   @C!JtgO%  
deferred assets 遞延資產   trID#DT~  
deferred liabilities 遞延負債   *uk\O]  
delivery 交貨  
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delivery expense 送貨費   dM);LT8@  
delivery order 出貨單   c@0l-R{q  
demand draft 即期匯票   #R~" >g:w  
demand note 即期票據   g @c=Bt$  
demurrage charge 延期費   Ws2prh^e(  
deposit 存款   j<. <S {  
deposit slip 存款單   sg'Y 4  
depreciation 折舊   9'L1KQ  
direct cost 直接成本   A5&>!y  
direct labour 直接人工   4<=eK7;XR  
director 董事   jUV#HT  
discount 折扣   Mq rt-VPh  
discount on purchase 進貨折扣   h$#4ebp  
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