[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。   D |=L)\  
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acceptance 承兌   b!e0pFS;  
account 賬戶   _e/Bg~  
accountant 會計員   ol K+|nR  
accounting 會計   XG!6[o;  
accounting system 會計制度   rog1  
accounts payable 應付賬款   /M JI^\CA  
accounts receivable 應收賬款   *\@RBJGF  
accumulated profits 累積利益   ~MP |L?my  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   peHjKK  
administration expense 管理費用   lMH~J8U3  
advances 預付   O c.fvP^ZD  
advertising expense 廣告費   Z- t&AH  
agency 代理   }'?qUy3x  
agent 代理人   eY-h<K)y  
agreement 契約   W/3sJc9  
allotments 分配數   Nw*F1*v`  
allowance 津貼   5dhy80|g]  
amalgamation 合併   NMQG[py!f  
amortization 攤銷   `x=$n5=8  
amortized cost 應攤成本   ;l1.jQh  
annuities 年金   >28l9U  
applied cost 已分配成本   V= -  
applied expense 已分配費用   93Zij<bH?e  
applied manufacturing expense 己分配製造費用   [2YPV\=  
apportioned charge 攤派費用   xjSzQ|k-  
appreciation 漲價   yZ[=Y  
article of association 公司章程   icX4n  
assessment 課稅   &2U%/JqY  
assets 資產   ^^zj4 }On?  
attorney fee 律師費   b;{"@b,Y  
audit 審計   6)p8BUft  
auditor 審計員   Hq+QsplG  
average 平均數   qpMcVJL  
average cost 平均成本   0}"\3EdAbD  
bad debt 壞賬   :8]8
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balance 餘額   K a& 2>F  
balance sheet 資產負債表   ;c>"gW8  
bank account 銀行賬戶   fm@Pa} ,  
bank balance 銀行結存   a5R. \a<q  
bank charge 銀行手續費   I`*5z;Q!%@  
bank deposit 銀行存款   gS'7:UH,
  
bank discount 銀行貼現   /t<

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bank draft 銀行匯票   BW
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bank loan 銀行借款   ?AD-n6  
bank overdraft 銀行透支   [^?i<z{0C  
bankers acceptance 銀行承兌   4H(8BNgzV  
bankruptcy 破產   lVQE}gd%m  
bearer 持票人   .ARM~{q6)@  
beneficiary 受益人   /Jc{aw  
bequest 遺產   s9a`2Wm  
bill 票據   ,(a~vqNQW3  
bill of exchange 匯票   [qW%H,_  
bill of lading 提單   LSA6*Q51  
bills discounted 貼現票據   bS2g4]$'po  
bills payable 應付票據   ap'La|9t>  
bills receivable 應收票據   CQNMCYjg(R  
board of directors 董事會   \O4s0*gw  
bonds 債券   TIZ2'q5wg  
bonus 紅利   xs\<!  
book value 賬面價值   !yPy@eP~  
bookkeeper 簿記員   [5p3:D  
bookkeeping 簿記   Xz^k.4 Y{4  
branch office general ledger 支店往來賬戶   -(F}=o'  
broker 經紀人   l?2  
brought down 接前   1;1;-4k7I  
brought forward 接上頁   auc:|?H~1n  
budget 預算   W4& 8  
by-product 副產品   z,$uIv
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by-product sales 副產品銷售   ZzN
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capital 股本   C3Q #[  
capital income 資本收益   Uz_p-J0  
capital outlay 資本支出   !.X/(R7J  
capital stock 股本   ;akW i]  
capital stock certificate 股票   xT_"` @  
carried down 移後   .:f ao'  
carried forward 移下頁   oJ %Nt&q  
cash 現金   .`m|Uf#" _  
cash account 現金賬戶   v0dzM/?*  
cash in bank 存銀行現金   T)sIV5bk  
cash on delivery 交貨收款   ,hu@V\SKv  
cash on hand 庫存現金   sZCK?  
cash payment 現金支付   <uv`)Q9  
cash purchase 現購   p\6}<b"p  
cash sale 現沽   fMFkA(Of^  
cashier 出?#123;員    q/ Y4/  
cashiers check 本票   \fEG 5/s}T  
certificate of deposit 存款單折   X4S|JT  
certificate of indebtedness 借據   ~dEo^vJD  
certified check 保付支票   o]4BST(A
 
certified public accountant 會計師   $)"T9$>$  
charges 費用   B G\)B  
charge for remittances 匯水手續費   "hI"4xSg  
charter 營業執照   v~Dobk/n  
chartered accountant 會計師   Z2m^yRQ(  
chattles 動產   BHAFO E  
check 支票   M&V4|D  
che stub 支票存根   EBW*v '  
closed account 己結清賬戶   P8ej9ULX,  
closing 結算   DJgM>&Y6,  
closing entries 結賬紀錄   0.wF2!V.  
closing stock 期末存貨   *5BVL_:~J  
closing the book 結賬   Bj2iYk_cLa  
columnar journal 多欄日記賬   g2TK(S|#  
combination 聯合   hNZ_= <D!  
commission 佣金   l![79eFp  
commodity 商品   ^_Lnqk6  
common stock 普通股   USN'-Ah  
company 公司   \mGb|aF8  
compensation 賠償   mfI[9G  
compound interest 複利   w9GY/]  
consignee 承銷人   D* ~Q;q>  
consignment 寄銷   Zy3F%]V0  
consignor 寄銷人   @w==*.x  
consolidated balance sheet 合併資產負債表   okRt^qe  
consolidated profit and loss account 合併損益表   EeQ8Uxb7  
consolidation 合併   G@D;_$a  
construction cost 營建成本   89D`!`Ah]  
construction revenue 營建收入   !gLJBp  
contract 合同   ag:<%\2c  
control account 統制賬戶   85io%>&0  
copyright 版權   uGXvP(Pg'  
corporation 公司   ,?j!c*  
cost 成本   {@7UfJh>  
cost accounting 成本會計   C$])q`9  
cost of labour 勞工成本   rtvLLOIO  
cost of production 生產成本   "~=}&  
cost of manufacture 製造成本   g~K-'Nw  
cost of sales 銷貨成本   UV;I6]$}A7  
cost price 成本價格   `_Iyr3HAf  
credit 貸方   tQ;Fgv8Y!  
credit note 收款通知單   e[T3,2C  
creditor 債權人   "[["naa  
crossed check 橫線支票   hOLlZP+  
current account 往來活期賬戶   Q_,!(N  
current asset 流動資產   sOWP0xY  
current liability 流動負債   :jTbzDqQ  
current profit and loss 本期損益   7eM6 B#rI  
debit 借方   ZUB]qzmK  
debt 債務   v8E:64  
debtor 債務人   6I=d0m.io  
deed 契據   x?{l<m
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deferred assets 遞延資產   rM~Mqpk  
deferred liabilities 遞延負債   B\AyG4J  
delivery 交貨   \J(~ Nv5!  
delivery expense 送貨費   /P3Pv"r|8]  
delivery order 出貨單   j/uMSE  
demand draft 即期匯票   U/U_q-z]  
demand note 即期票據   E]a,2{&8<  
demurrage charge 延期費   &JLKHwi/  
deposit 存款   Aj\m57e,6  
deposit slip 存款單   ,bzgjw+R5  
depreciation 折舊   iuEe#B;!  
direct cost 直接成本   '2|mg<Ft  
direct labour 直接人工   0""%@X]m  
director 董事   w{;bvq%lY  
discount 折扣  
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discount on purchase 進貨折扣   'g)5vI~'  
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