[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。   ]$z~;\T  
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acceptance 承兌   X=DJOepH'  
account 賬戶   onjTu
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accountant 會計員   EqOB 0\  
accounting 會計   Vbwbc5m}  
accounting system 會計制度   AD8~  
accounts payable 應付賬款   +oyc9PoXF  
accounts receivable 應收賬款   NoPM!.RU{  
accumulated profits 累積利益   c*3ilMP\4  
adjusting entry ?#123;整記錄   js>6Du  
adjustment ?#123;整   /WM : Bj  
administration expense 管理費用   ]qXfgc  
advances 預付   1XSqgr"3  
advertising expense 廣告費   n
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agency 代理   =P5SFMPN  
agent 代理人   -8EdTc@  
agreement 契約   p<jHUG4?'  
allotments 分配數   E P<U:F  
allowance 津貼   Sm-nb*ZyC  
amalgamation 合併   |o+vpy  
amortization 攤銷   OnG!5b  
amortized cost 應攤成本   ~>C!l 
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annuities 年金   M14pg0Q  
applied cost 已分配成本   <,LeFy\zW  
applied expense 已分配費用   SBYRN##n_  
applied manufacturing expense 己分配製造費用   ;aD_^XY  
apportioned charge 攤派費用   s cn!,  
appreciation 漲價   P{);$e+b~  
article of association 公司章程   |R+=Yk&u  
assessment 課稅   3lKIEPf6r  
assets 資產   0ai4%=d-  
attorney fee 律師費   E fqa*,k  
audit 審計   D-[0^  
auditor 審計員   xE
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average 平均數    of(Nq@  
average cost 平均成本   dso\+s  
bad debt 壞賬   FCI38?`%  
balance 餘額   C@KYg/nYw  
balance sheet 資產負債表   IPJs$PtKok  
bank account 銀行賬戶   >q]r)~8F^  
bank balance 銀行結存   P~?u2,.E[  
bank charge 銀行手續費   u_mm*o~)g  
bank deposit 銀行存款   8^M5u>=t;  
bank discount 銀行貼現   60hf)er  
bank draft 銀行匯票   
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bank loan 銀行借款   >0512_J+  
bank overdraft 銀行透支   2Y$==j  
bankers acceptance 銀行承兌   Ju:=-5r"'  
bankruptcy 破產   LxMOs Nv  
bearer 持票人   N["(ZSS   
beneficiary 受益人   q/]tJ{FI  
bequest 遺產   [J:vS t  
bill 票據   +L_.XToq-  
bill of exchange 匯票   <KJ18/  
bill of lading 提單   );= JoRQ{  
bills discounted 貼現票據   F*Qw%  
bills payable 應付票據   S>**hMU%  
bills receivable 應收票據   uV;Z  
board of directors 董事會   ujwI4oj" c  
bonds 債券   6C)OO"Bc  
bonus 紅利   %d*}:295  
book value 賬面價值   {\
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bookkeeper 簿記員   's*UU:
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bookkeeping 簿記   @89mj{  
branch office general ledger 支店往來賬戶   D:){T>  
broker 經紀人   slw^BK3t  
brought down 接前   X2o5Hc)l<  
brought forward 接上頁   {x-
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budget 預算   bXtA4O  
by-product 副產品   ,$CZ(GQ  
by-product sales 副產品銷售   aHb,4 wY  
capital 股本   Ws(BouJ  
capital income 資本收益   Ot v{#bB$  
capital outlay 資本支出   u,&Z5S  
capital stock 股本   KX*e2 /0  
capital stock certificate 股票   D4`7,JC}<  
carried down 移後   d[ {=/~0  
carried forward 移下頁   LV9\  
cash 現金   ncihc$V<  
cash account 現金賬戶   r}XD{F}"  
cash in bank 存銀行現金   Oi7:J> [  
cash on delivery 交貨收款   ;m;wSp  
cash on hand 庫存現金   a) }?rzT]  
cash payment 現金支付   ab 2V.S  
cash purchase 現購   F[~qg S*;  
cash sale 現沽   <$ '#@jW  
cashier 出?#123;員   &4DvZq=  
cashiers check 本票   k9Yr&8B  
certificate of deposit 存款單折   u*H2kn[DU  
certificate of indebtedness 借據   oq;}q  
certified check 保付支票   @ /c{gD  
certified public accountant 會計師   /GCSC8T  
charges 費用   Be-gGJG  
charge for remittances 匯水手續費   qB"y'UW8  
charter 營業執照   (A"oMnjWd  
chartered accountant 會計師   :Rq@%rL  
chattles 動產   -7\RO%U  
check 支票   W*VQ"CW{^]  
che stub 支票存根   DfqXw^BKD  
closed account 己結清賬戶   SkN^ytKE  
closing 結算   a!wPBJJ  
closing entries 結賬紀錄   '?Hy"5gUA  
closing stock 期末存貨   ?jb7Oq#[  
closing the book 結賬   -@AGQ+e  
columnar journal 多欄日記賬   drF "kTD"7  
combination 聯合   JCE364$$"  
commission 佣金   T*'5-WV|3t  
commodity 商品   4yjAi@ /2  
common stock 普通股   {jr>Z"/q  
company 公司   7!Fu.Ps >  
compensation 賠償   69rVW~Z  
compound interest 複利   j^:\a\-1  
consignee 承銷人   `/Z8mFs Y  
consignment 寄銷   vE {QN<6T  
consignor 寄銷人   Y$Fbi2A4  
consolidated balance sheet 合併資產負債表   \5X34'7  
consolidated profit and loss account 合併損益表   I]TL#ywF  
consolidation 合併   'gQm%:qU3r  
construction cost 營建成本   Jg: Uv6eN+  
construction revenue 營建收入   e@@kTny(  
contract 合同   ~H?RHYP~  
control account 統制賬戶   A@&+!sO  
copyright 版權   `s@1'IG;R_  
corporation 公司   A 9F&XF7{  
cost 成本   ^oaG.)3  
cost accounting 成本會計   <g,xc)[  
cost of labour 勞工成本   4dl?US[-  
cost of production 生產成本   &zUo",}9  
cost of manufacture 製造成本   ;`@DQvVZ:  
cost of sales 銷貨成本   >}_c<`:  
cost price 成本價格   FL0[V,  
credit 貸方   L"#Tas\5  
credit note 收款通知單   )FE'#\  
creditor 債權人   |+ @  
crossed check 橫線支票   _MnMT9  
current account 往來活期賬戶   | u36-  
current asset 流動資產   hoeOdWIpf  
current liability 流動負債   : 8(~{<R  
current profit and loss 本期損益   nhQ.U>&-M  
debit 借方   k&@JF@_TI  
debt 債務   C+O`3wPZp  
debtor 債務人   >q4nQ/eP  
deed 契據   67Ge}6*2pd  
deferred assets 遞延資產   Zb8i
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deferred liabilities 遞延負債   r=8]Ub[  
delivery 交貨   @v@'8E Q  
delivery expense 送貨費   $ 'HiNP {c  
delivery order 出貨單   G;wv.|\  
demand draft 即期匯票   ]';!r20  
demand note 即期票據   Q >)?_O(  
demurrage charge 延期費   c[J #Hc8;  
deposit 存款    -mcLT@  
deposit slip 存款單   UV@<55)K  
depreciation 折舊   v"y e\ZG  
direct cost 直接成本   Y~gpiL3u  
direct labour 直接人工   =ww8,z4X  
director 董事  
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discount 折扣   "fS9Nx3  
discount on purchase 進貨折扣   CM8WI~  
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