[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。   [_0g^(`  
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acceptance 承兌   VsmL#@E  
account 賬戶   |HA7 C  
accountant 會計員   UQ8x#(`ak  
accounting 會計   ku{aOV%  
accounting system 會計制度   BmM,vllO  
accounts payable 應付賬款   Z\L@5.*ydE  
accounts receivable 應收賬款   s +GF-kJ*  
accumulated profits 累積利益   ' EDi6  
adjusting entry ?#123;整記錄    #.><A8J  
adjustment ?#123;整   " 4`%NA  
administration expense 管理費用   6a@~;!GlI  
advances 預付   W"*R#:Q  
advertising expense 廣告費   ep?0@5D}]  
agency 代理   %C)JmaQ{9  
agent 代理人   kmoJ`W} N  
agreement 契約   w|HZI,~  
allotments 分配數   :9#`|#uh  
allowance 津貼   ]M2<I#hF.  
amalgamation 合併   !lF^~x  
amortization 攤銷   z(WpOD  
amortized cost 應攤成本   wgyO%  
annuities 年金   4yA`);r62  
applied cost 已分配成本   P&GZe/6Y  
applied expense 已分配費用   jQb D2x6(  
applied manufacturing expense 己分配製造費用   Q#N+5<]J)#  
apportioned charge 攤派費用   -1:Z^&e/  
appreciation 漲價   2{CSH_"Z7  
article of association 公司章程   Wy4^mOv  
assessment 課稅   V\"5<>+O  
assets 資產   LC{hoq\  
attorney fee 律師費   s V<4^n7  
audit 審計   ]cr;PRyv  
auditor 審計員   @>]3xHE6#=  
average 平均數   _Pkh`}W:  
average cost 平均成本   #H`y1zm  
bad debt 壞賬   K5>:WiY  
balance 餘額   @9h#o5y q  
balance sheet 資產負債表   =M5M;  
bank account 銀行賬戶   &[RU.Q!_H  
bank balance 銀行結存   nrIL_  
bank charge 銀行手續費   <<6w9wNon  
bank deposit 銀行存款   50&F#v%YB  
bank discount 銀行貼現   ~N9-an  
bank draft 銀行匯票   Y+GeT#VHe  
bank loan 銀行借款   yxN!*~BvL  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   p]&Q`oh  
bankruptcy 破產   Xt =bc  
bearer 持票人   fO
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beneficiary 受益人   .Qt3!ek  
bequest 遺產   r%pFq1/'!  
bill 票據   $0}bi:7  
bill of exchange 匯票   <&:&qngg  
bill of lading 提單   MjB[5:s  
bills discounted 貼現票據   j\f$r,4  
bills payable 應付票據   #&83;uys  
bills receivable 應收票據   Y}uQ`f  
board of directors 董事會   >8fH5  
bonds 債券   Fz&i lB  
bonus 紅利   V^I/nuy  
book value 賬面價值   7[BL 1HI*  
bookkeeper 簿記員   }G+A_HF ^  
bookkeeping 簿記   FH8mK)  
branch office general ledger 支店往來賬戶   j7#GqVS'  
broker 經紀人   b:Kw_Q  
brought down 接前   1:zu$|%7  
brought forward 接上頁   I&8SP$S>J  
budget 預算   O/9%"m:i  
by-product 副產品   rs Uw(K^  
by-product sales 副產品銷售   JjLyV`DJ  
capital 股本   $sF#Na4^
 
capital income 資本收益   'S7@+kJ  
capital outlay 資本支出   /}`/i(k  
capital stock 股本   o?K|[gNi  
capital stock certificate 股票   M#]|$\v(  
carried down 移後   R.IUBw5;/  
carried forward 移下頁   v\(m"|4(i  
cash 現金   no
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cash account 現金賬戶   xeM':hD.o  
cash in bank 存銀行現金   6BU0hV  
cash on delivery 交貨收款   s9kLB
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cash on hand 庫存現金   7. 9s.*  
cash payment 現金支付   #A9_A%_.h  
cash purchase 現購   QYfAf3te  
cash sale 現沽   lzs(i2pA  
cashier 出?#123;員   KHecc/,,S  
cashiers check 本票   _$\5ZVe  
certificate of deposit 存款單折   >xV<nL
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certificate of indebtedness 借據   nP\V1pgA  
certified check 保付支票   ?ZHE8  
certified public accountant 會計師   (1AA;)`Kp  
charges 費用   .(7C)P{.0  
charge for remittances 匯水手續費  
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charter 營業執照   ]9&q'7*L  
chartered accountant 會計師   &1E~ \
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chattles 動產   Uc_`Eh3
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check 支票   M=[q+A  
che stub 支票存根   b^,Mw8KsO  
closed account 己結清賬戶   BQ9`DYIb  
closing 結算   E[3
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closing entries 結賬紀錄   ?3,
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closing stock 期末存貨   i\Pr3 7 "  
closing the book 結賬   iCnUnR{  
columnar journal 多欄日記賬   y|;8:b32  
combination 聯合   AqbT{,3yW  
commission 佣金   N _~KZQ11^  
commodity 商品   OKZam ik~  
common stock 普通股   vbA7I<;  
company 公司   / }XsuH  
compensation 賠償   ok3  
compound interest 複利   #i+P(xV  
consignee 承銷人   c
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consignment 寄銷   X}j'L&{F@  
consignor 寄銷人   }.M
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consolidated balance sheet 合併資產負債表   O:,2OMB}B`  
consolidated profit and loss account 合併損益表   h76NR  
consolidation 合併   RZd4(7H=q  
construction cost 營建成本   rX!+@>4_L  
construction revenue 營建收入   =WmBpUh  
contract 合同   !q-:rW?c  
control account 統制賬戶   ~*mOt7G  
copyright 版權   k>:/D  
corporation 公司   p&OJa$N$[  
cost 成本   )_9e@~,  
cost accounting 成本會計   c3zT(FgO>N  
cost of labour 勞工成本   mI7rx`4H  
cost of production 生產成本   Tw`c6^%^y  
cost of manufacture 製造成本   )&Kn(l)  
cost of sales 銷貨成本   q: Bt]2x  
cost price 成本價格   x0u?*5-t  
credit 貸方   EtR@sJ<  
credit note 收款通知單   yZ;k@t_WRD  
creditor 債權人   kJur UDo  
crossed check 橫線支票   uP
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current account 往來活期賬戶   m] 0^  
current asset 流動資產   Siz!/O!'  
current liability 流動負債   A]Q1&qM%  
current profit and loss 本期損益   \3Q:K|  
debit 借方   'YZI>V*  
debt 債務   {+C%D'  
debtor 債務人   ^_*jp[!`b$  
deed 契據   23}BW_m  
deferred assets 遞延資產   28T\@zi  
deferred liabilities 遞延負債   BrNG%
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delivery 交貨   P\22op_te-  
delivery expense 送貨費   (#j2P0B  
delivery order 出貨單   bmj8WZ  
demand draft 即期匯票   r^w\9
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demand note 即期票據   Z:_m}Ya|  
demurrage charge 延期費   T6 h;Y  
deposit 存款   t$]&,ucW#  
deposit slip 存款單   9UeVvH  
depreciation 折舊   =2RhPD  
direct cost 直接成本   1u"R=D9p,=  
direct labour 直接人工   ^8?j
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director 董事   E8T"{ R80  
discount 折扣   |5oKq'(b  
discount on purchase 進貨折扣   ~K5Cr  
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