[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。   o=t@83Fh5  
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acceptance 承兌   g[Z$\A?ZbZ  
account 賬戶   p(jY2&g  
accountant 會計員   yJCqP=  
accounting 會計   ^Pn XnH?  
accounting system 會計制度   MM}lW-q;  
accounts payable 應付賬款   G E=J Y  
accounts receivable 應收賬款   *Kp k1  
accumulated profits 累積利益   :!SVpCt3  
adjusting entry ?#123;整記錄   qqL :#]lV5  
adjustment ?#123;整   ne]P-50  
administration expense 管理費用   O_zW/#  
advances 預付   emhI1 *}  
advertising expense 廣告費   Z*+0gJ<Y  
agency 代理   !Ez5@  
agent 代理人   |[)k5nUQ|  
agreement 契約   S(B$[
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allotments 分配數   'jw?XtG  
allowance 津貼   B6N/nCvHK  
amalgamation 合併   p#5U[@TK  
amortization 攤銷   {X85  
amortized cost 應攤成本   $pKlF0 .  
annuities 年金   y&ZyThqg  
applied cost 已分配成本   ))/NGa  
applied expense 已分配費用   ',7LVT7  
applied manufacturing expense 己分配製造費用   #ujry.m  
apportioned charge 攤派費用   iKJ-$x_5  
appreciation 漲價   N~""Lc&  
article of association 公司章程   jL }bGD  
assessment 課稅   U$*AV<{%   
assets 資產   |fL|tkGEa  
attorney fee 律師費   Nl4,c[$C  
audit 審計   6:fHPlqW  
auditor 審計員   -YDA,.Ic?  
average 平均數   wbIgZ]o!/;  
average cost 平均成本   50s1o{xwc  
bad debt 壞賬   oO0dN1/  
balance 餘額   .3X5
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balance sheet 資產負債表   M id v  
bank account 銀行賬戶   S!Alno  
bank balance 銀行結存   ^(j}'p,  
bank charge 銀行手續費   K nl`[Nl  
bank deposit 銀行存款   PBeBI:  
bank discount 銀行貼現   pZ_zyI#wx_  
bank draft 銀行匯票   \;!}z3Ww  
bank loan 銀行借款    i/vo  
bank overdraft 銀行透支   [P'"|TM[~  
bankers acceptance 銀行承兌   -w dbH`2Z"  
bankruptcy 破產   fY 4I(~Q  
bearer 持票人   %Z8'h\|  
beneficiary 受益人   m 4 k:uk7N  
bequest 遺產   D6$*#D3U  
bill 票據   -wh?9?W  
bill of exchange 匯票   i/C`]1R/  
bill of lading 提單   \aN*x  
bills discounted 貼現票據   z#[PTqD-_  
bills payable 應付票據   tJM#/yT  
bills receivable 應收票據   ]<3n;*8k?  
board of directors 董事會   !*?|*\B^I  
bonds 債券   oimM)Yo  
bonus 紅利   w it rC>  
book value 賬面價值   V0l"tr@  
bookkeeper 簿記員   Hk1[ 0)  
bookkeeping 簿記   S-f .NC}:i  
branch office general ledger 支店往來賬戶   P=[_W;->}  
broker 經紀人   h-f`as"d  
brought down 接前   WYUel4Z  
brought forward 接上頁   g@O H,h/  
budget 預算   33=lR-N#  
by-product 副產品   Cqs+ o^q  
by-product sales 副產品銷售   nO+-o;DbC  
capital 股本   f7SMO-3a  
capital income 資本收益   BXb=NE   
capital outlay 資本支出   o"V+W
 
capital stock 股本   03/mB2|TF(  
capital stock certificate 股票   \ xJ_)r  
carried down 移後   [  *~2Ts  
carried forward 移下頁   Q}: $F{  
cash 現金   r) u@,P  
cash account 現金賬戶   Yyr qO^9m  
cash in bank 存銀行現金   ${h1(ec8  
cash on delivery 交貨收款   }`$s"Iv@  
cash on hand 庫存現金   -d.i4X3j  
cash payment 現金支付   h+ms%tNT  
cash purchase 現購   *mJ\Tzc)  
cash sale 現沽   kz*6%Cg*~  
cashier 出?#123;員   r  j.X"  
cashiers check 本票   @<jm+f"MP  
certificate of deposit 存款單折   .O pG2P  
certificate of indebtedness 借據   B1V+CP3t  
certified check 保付支票   k%TBpG
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certified public accountant 會計師   6U0BP  
charges 費用   *EwDwS$$  
charge for remittances 匯水手續費   dBkM~ "  
charter 營業執照   iYf)FPET  
chartered accountant 會計師   G=F_{z\}  
chattles 動產   9/`3=r@  
check 支票   8RI'Fk{  
che stub 支票存根   ;nx.:f  
closed account 己結清賬戶   S,s#D9NU  
closing 結算   jL7r1pu5  
closing entries 結賬紀錄   =fy\W=c  
closing stock 期末存貨   P6I<M}p  
closing the book 結賬   sU+8'&vBp  
columnar journal 多欄日記賬   1l'JoU.<  
combination 聯合   Ou4 `#7FR  
commission 佣金   AQ?;UDqU  
commodity 商品   vGnFX0?h  
common stock 普通股   )<f4F!?,A  
company 公司   ?t/G@  
compensation 賠償   *10qP?0H  
compound interest 複利   #~m8zG  
consignee 承銷人   ifNyVEHy  
consignment 寄銷   73_=CP"t  
consignor 寄銷人   =A*a9c2  
consolidated balance sheet 合併資產負債表   &ty-a B=F  
consolidated profit and loss account 合併損益表   ucJ}KMz  
consolidation 合併  
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construction cost 營建成本   g=KvCqJN  
construction revenue 營建收入   }H<Z`3_U%  
contract 合同   01&@8z'E  
control account 統制賬戶   yEos$/*u-N  
copyright 版權   L]%!YP\<T  
corporation 公司   *8_Dn}u?Jx  
cost 成本   w59q* 2  
cost accounting 成本會計   fk9q3  
cost of labour 勞工成本   U)M&AYb  
cost of production 生產成本   %{7*o5`
 
cost of manufacture 製造成本   !C|Z+w9Y  
cost of sales 銷貨成本   DgK*>A  
cost price 成本價格   V'gJtF  
credit 貸方   -\USDi(  
credit note 收款通知單   d'&OEGb<  
creditor 債權人   sv&^sARN  
crossed check 橫線支票   Qv`: E   
current account 往來活期賬戶   M7T
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current asset 流動資產   lXF7)H&T  
current liability 流動負債   Rc3!u^?u  
current profit and loss 本期損益   /CH]'u^j  
debit 借方   op/_:#&'  
debt 債務   9Zj3"v+b  
debtor 債務人   5]up%.  
deed 契據   ]l C2YD}  
deferred assets 遞延資產   .vctuy&  
deferred liabilities 遞延負債   ~-[!>1!%  
delivery 交貨   F:d2;  
delivery expense 送貨費   )-ojm$  
delivery order 出貨單   pg!MtuC}  
demand draft 即期匯票   J< 0d"'  
demand note 即期票據   #t;]s<  
demurrage charge 延期費   OjAdY\ ]1  
deposit 存款   z5oJQPPi  
deposit slip 存款單   !H@HgJ -  
depreciation 折舊   S~ Z<-@S  
direct cost 直接成本   .%)uCLZr$  
direct labour 直接人工   +ue1+#  
director 董事   N UvVhy]{  
discount 折扣   @"BhKUoV$K  
discount on purchase 進貨折扣   KO7
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