[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。   3c]b)n~Y  
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acceptance 承兌   V9{]O V%  
account 賬戶   Kgi<UkFP  
accountant 會計員   +#lM  
accounting 會計   $Bs {u=+w  
accounting system 會計制度   #t:S.A@  
accounts payable 應付賬款   &:dH,  
accounts receivable 應收賬款   B&[M7i  
accumulated profits 累積利益   j}JrE,|  
adjusting entry ?#123;整記錄   hRrn$BdLX  
adjustment ?#123;整   Rn9m]x  
administration expense 管理費用   YkniiB[/  
advances 預付    Co
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advertising expense 廣告費   :UF%K>k2  
agency 代理   T"E6y"D  
agent 代理人   j
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agreement 契約   T_@K&<  
allotments 分配數   Ay 5i+)MD  
allowance 津貼   V )x$|!(  
amalgamation 合併   <SgM@0m  
amortization 攤銷   @|63K)Xy  
amortized cost 應攤成本   $JJrSwR<h  
annuities 年金   mpuq 9)6  
applied cost 已分配成本   >0
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applied expense 已分配費用   ||hb~%JK6  
applied manufacturing expense 己分配製造費用   /H(? 2IHC  
apportioned charge 攤派費用   6@{(;~r  
appreciation 漲價   uW@oyZ

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article of association 公司章程   ?'@8kpb  
assessment 課稅   ZniB]k1  
assets 資產   g
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attorney fee 律師費   toy a fHf  
audit 審計   EN;}$jZ>47  
auditor 審計員   H%UL%l$  
average 平均數   gX]-\  
average cost 平均成本   4'g;TI^  
bad debt 壞賬   F+,~v-  
balance 餘額   oX S1QT`B  
balance sheet 資產負債表   6K-_pg]  
bank account 銀行賬戶   [E!o QVY  
bank balance 銀行結存   G-xDN59K  
bank charge 銀行手續費   @eD)
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bank deposit 銀行存款   KxYwJ  
bank discount 銀行貼現   !`g~F\l  
bank draft 銀行匯票   544X1Ww2  
bank loan 銀行借款   7\$qFF-y  
bank overdraft 銀行透支   ]iN'x?Fo  
bankers acceptance 銀行承兌   wkA+j9.  
bankruptcy 破產   k o.(pb@+  
bearer 持票人   u frW\X  
beneficiary 受益人   Q[vJqkgT  
bequest 遺產   \O*-#}~\  
bill 票據   JJ}0gZ   
bill of exchange 匯票    [F0s!,P  
bill of lading 提單   b J=Jg ~&  
bills discounted 貼現票據   bJRN;g  
bills payable 應付票據   M dZ&A}S  
bills receivable 應收票據   7'Zky2F  
board of directors 董事會   \K@'Z  
bonds 債券   Bg5Wba%NK  
bonus 紅利   /y _O4  
book value 賬面價值   F(k.,0Nc  
bookkeeper 簿記員   /^X/8  
bookkeeping 簿記   *.sVr7= j  
branch office general ledger 支店往來賬戶   # {w9s0:  
broker 經紀人   xy5lE+E_U  
brought down 接前   ^?cz,N~  
brought forward 接上頁   \ e\?I9  
budget 預算   <49K>S9O  
by-product 副產品   8oUpQcim  
by-product sales 副產品銷售   "!Uqcay-  
capital 股本   @&%'4j&+  
capital income 資本收益   #E?(vA1  
capital outlay 資本支出   (]0%}$Fo  
capital stock 股本  
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capital stock certificate 股票   vwjPmOjhS  
carried down 移後   d F9!G;V  
carried forward 移下頁   LR.H
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cash 現金   rR9|6l 3  
cash account 現金賬戶   A<5ZF27  
cash in bank 存銀行現金   &Q;sSIc  
cash on delivery 交貨收款    ud xZ0  
cash on hand 庫存現金   g!$!F>[  
cash payment 現金支付   y4t7`-,~  
cash purchase 現購   P_?gq>E8  
cash sale 現沽   wfU7G[  
cashier 出?#123;員   <(-= 'QA  
cashiers check 本票   Rv#]I#O  
certificate of deposit 存款單折   @ zs'Y8  
certificate of indebtedness 借據   0Fk5kGD,&K  
certified check 保付支票   ?]Pmxp H}  
certified public accountant 會計師   4{hps.$?~  
charges 費用   AvxfI"sp  
charge for remittances 匯水手續費   zm]aU`j  
charter 營業執照   jGXO\:sO  
chartered accountant 會計師   +W:=e,=  
chattles 動產   &y3OR1_Sm*  
check 支票   e\Y*F  
che stub 支票存根   biSz?DJ>  
closed account 己結清賬戶   "}q@Y=  
closing 結算   W=#:.Xj[  
closing entries 結賬紀錄   /4a._@1h[y  
closing stock 期末存貨   @6{~05.p  
closing the book 結賬   ;'5>q&[qbP  
columnar journal 多欄日記賬   LV\DBDM  
combination 聯合   d]:I(9K  
commission 佣金   ZAv,*5&<  
commodity 商品   O\E
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common stock 普通股   iz8Bf;  
company 公司   P OdUV  
compensation 賠償   u+'tfFds&  
compound interest 複利   e?7&M  
consignee 承銷人   P%{
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consignment 寄銷   R_sr?V|"  
consignor 寄銷人   nQ q=7Gu  
consolidated balance sheet 合併資產負債表   V n*  
consolidated profit and loss account 合併損益表   O-LO/*5MI  
consolidation 合併   pQshUm"_  
construction cost 營建成本   7on.4/;M  
construction revenue 營建收入   S S$[VV  
contract 合同   }dp=?AFg  
control account 統制賬戶   .q9 $\wM/  
copyright 版權   k\WR ]  
corporation 公司   [x9KVd ^d  
cost 成本   ny`#%Vs  
cost accounting 成本會計   o$w_Es]Ma  
cost of labour 勞工成本   2^^`n1?'  
cost of production 生產成本   W#KpPDgZE  
cost of manufacture 製造成本   Q^ pmQ  
cost of sales 銷貨成本   gW-V=LV (  
cost price 成本價格   &Q>k7L !  
credit 貸方   LL2=&VK  
credit note 收款通知單   k9L?+PD  
creditor 債權人   `&D|>tiz  
crossed check 橫線支票   kuol rfGB  
current account 往來活期賬戶   2 dAB-d:k  
current asset 流動資產   W}5xmz  
current liability 流動負債   K{[%7AM  
current profit and loss 本期損益   kO|L bQ@=q  
debit 借方   <)u`~$n2  
debt 債務   _tBTE%sO  
debtor 債務人   rcMwFE?|xq  
deed 契據   p(~Yx3$*  
deferred assets 遞延資產   %KmiH ;U  
deferred liabilities 遞延負債   nHm}zOL
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delivery 交貨   T;,cN7>>O  
delivery expense 送貨費   5<UVD:~z  
delivery order 出貨單   R~)\3] "2m  
demand draft 即期匯票   d5oI
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demand note 即期票據   ig/%zA*Bo  
demurrage charge 延期費   S,Xnzrz  
deposit 存款   E=>FjCsu<-  
deposit slip 存款單   Ed_N[I   
depreciation 折舊  
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direct cost 直接成本   S"xKL{5  
direct labour 直接人工   j!]YNH@  
director 董事   Z@3i$8  
discount 折扣   |h;0H`  
discount on purchase 進貨折扣   YhDtUt}?  
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