[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}?*1c  
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acceptance 承兌   3j<:
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account 賬戶   @ 3n;>oi  
accountant 會計員   X*f#S:kiNU  
accounting 會計   $Ro]]NUz|  
accounting system 會計制度   PP/EZ^]b  
accounts payable 應付賬款   X*ZTn 7<
 
accounts receivable 應收賬款   A"|y<  
accumulated profits 累積利益   .quui\I3  
adjusting entry ?#123;整記錄   eh4`a
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adjustment ?#123;整   /$a>f>EJ  
administration expense 管理費用   )}ygzKEa  
advances 預付   0zJT_H+  
advertising expense 廣告費   ^3~+|A98M  
agency 代理   W)F<<B,  
agent 代理人   ;rwjqUDBz  
agreement 契約   2I:x)   
allotments 分配數   g-G;8x'n  
allowance 津貼   "rxhS; R1>  
amalgamation 合併   J-iFAKN  
amortization 攤銷   4}0DEH.Vx  
amortized cost 應攤成本   M"XILNV-~  
annuities 年金  
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applied cost 已分配成本   |5J'`1W  
applied expense 已分配費用   ^d6}rtG  
applied manufacturing expense 己分配製造費用   NMaZ+g!t(  
apportioned charge 攤派費用   w5/`_m!  
appreciation 漲價   o>Fc.$ngZ  
article of association 公司章程   kH;DAphk  
assessment 課稅  
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assets 資產   RP!!6A6:  
attorney fee 律師費   8+}yf.`  
audit 審計   M1nH!A~o  
auditor 審計員   Ih Yso7g  
average 平均數   =f48[=  
average cost 平均成本   WY>r9+A?W  
bad debt 壞賬   Hlh`d N  
balance 餘額   C:r@)Mhq  
balance sheet 資產負債表   _:N+mEF  
bank account 銀行賬戶   8{0=tOXx{  
bank balance 銀行結存   %E<.\\^%  
bank charge 銀行手續費   qg7qTF&  
bank deposit 銀行存款   x}^:Bs+j  
bank discount 銀行貼現   uGXN ciEp`  
bank draft 銀行匯票   tO?NbWcp  
bank loan 銀行借款   :?uUh  
bank overdraft 銀行透支   dUt$kB  
bankers acceptance 銀行承兌   pJg'
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bankruptcy 破產   r6,EyCWcCs  
bearer 持票人   gKPqWh  
beneficiary 受益人   seQSDCsvw*  
bequest 遺產   ig-V^P  
bill 票據   /z=xEnU#  
bill of exchange 匯票   cd&^ vQL8  
bill of lading 提單   CBkI! In2  
bills discounted 貼現票據   ?"hrCEHV{9  
bills payable 應付票據   c+BD37S  
bills receivable 應收票據   S['rfD>9  
board of directors 董事會   %-nYK3  
bonds 債券   ]n\Qa  
bonus 紅利   EWb'#+BP  
book value 賬面價值   YLXLaC[  
bookkeeper 簿記員   wOMrUWB0  
bookkeeping 簿記   z_i (o  
branch office general ledger 支店往來賬戶   D,3Kx ^  
broker 經紀人   j ."L=  
brought down 接前   ?&gqGU}  
brought forward 接上頁   @PQ% xcOC7  
budget 預算   wo#,c(  
by-product 副產品   DPWt=IFU  
by-product sales 副產品銷售   L'Yg$9Vz  
capital 股本   mM[KT} A  
capital income 資本收益   R^p'gQc$   
capital outlay 資本支出   k^H&IS!  
capital stock 股本   OfE>8*RI4  
capital stock certificate 股票   mBwM=LAZ  
carried down 移後   dCb7sqJ%  
carried forward 移下頁   WX-J4ieL  
cash 現金   >P<8E2}*  
cash account 現金賬戶   ?DGe
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cash in bank 存銀行現金   *jf%Wj)0M  
cash on delivery 交貨收款   AT:L&~O.  
cash on hand 庫存現金   gR\z#Sg  
cash payment 現金支付   $q|-9B  
cash purchase 現購   K]{x0A  
cash sale 現沽   74wDf  
cashier 出?#123;員   ?lPn{oB9"  
cashiers check 本票   |&oTxx$S  
certificate of deposit 存款單折   >fq]c  
certificate of indebtedness 借據   6*aU^#Hz6  
certified check 保付支票   bo-AM]  
certified public accountant 會計師   m{w'&\T  
charges 費用   JhU"akoK  
charge for remittances 匯水手續費   >iV2>o_  
charter 營業執照   %&5PZmnW  
chartered accountant 會計師   =#Z+WD-E  
chattles 動產   ke)}JU^"  
check 支票   c98^~vR]]  
che stub 支票存根   c%+_~iBUN  
closed account 己結清賬戶   QM) ob  
closing 結算   Oxp!G7qfo  
closing entries 結賬紀錄   {aVRvZH4  
closing stock 期末存貨   6uTFgSqZ  
closing the book 結賬   'PqKb%B|  
columnar journal 多欄日記賬   `x: O&2  
combination 聯合   YlhyZ&a,  
commission 佣金   Z}AhDIw!G  
commodity 商品   J*Q+$Ai~  
common stock 普通股   vf@toYc[E  
company 公司   "?M)2,:A  
compensation 賠償   dFl8'D  
compound interest 複利   dJ9v/k_  
consignee 承銷人   K
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consignment 寄銷   hDf!l$e.  
consignor 寄銷人   jX;$g>P  
consolidated balance sheet 合併資產負債表   xE5VXYU  
consolidated profit and loss account 合併損益表   iBt<EM]U/  
consolidation 合併  
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construction cost 營建成本   Pr_DMu  
construction revenue 營建收入   }rQ0*h  
contract 合同   i)!+`w*Y  
control account 統制賬戶   N[zR%(YS  
copyright 版權   CklIrD{  
corporation 公司   [y&uc  
cost 成本   bIXD(5y
 
cost accounting 成本會計   ]p@q.P  
cost of labour 勞工成本   s}<i[hY>  
cost of production 生產成本   ;w<r/dK  
cost of manufacture 製造成本   FmhT^   
cost of sales 銷貨成本   vhGX&   
cost price 成本價格   XE$;Z'Qhjm  
credit 貸方   m2\[L/W]  
credit note 收款通知單   {rzvZ0-j}  
creditor 債權人   Sw.Kl 0M  
crossed check 橫線支票   H-qbgd6&>R  
current account 往來活期賬戶   pM-mZ/?  
current asset 流動資產   ;3\'}2^|l  
current liability 流動負債   8 +mW  
current profit and loss 本期損益   JYR^k=  
debit 借方   ^8=e8O  
debt 債務   Rjn%<R2nW  
debtor 債務人   0C4Os p  
deed 契據   i.0d>G><@  
deferred assets 遞延資產   N *,[(q  
deferred liabilities 遞延負債   2Mu3]2>  
delivery 交貨   zXW;W$7V4  
delivery expense 送貨費   pD]2.O  
delivery order 出貨單   pN{XGkX.  
demand draft 即期匯票   TPA*z9n+B  
demand note 即期票據   o0_H(j?  
demurrage charge 延期費   G6bvV*TRi  
deposit 存款   KP_7h/e  
deposit slip 存款單   a/n~#5-  
depreciation 折舊   TMD*-wYr  
direct cost 直接成本   rrSFmhQUk  
direct labour 直接人工   e8&7W3 m  
director 董事   eB9F35[  
discount 折扣   i(YR-vYK  
discount on purchase 進貨折扣    N>w+YFM  
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